410 research outputs found
A study on the national council of welfare and social development Malaysia : the state of financial reporting of charity organizations / Radiah Othman, Jamaliah Said and Noraini Mohd Nasir
No full textIn most countries, companies are required to submit their annual financial reports to the relevant authorities. Similarly, some countrIes require charitable organizations to submit their annual reports to the relevant authorities. In Malaysia, all charity organizations, as part of non-profit organizations, have I to be registered with the Registrar ofSocieties (ROS). As part ofthe legal requirement, these organizations must submit their annual reports, including I their financial reports, to the ROS within the stipulated time period. However, less than 50% of the charity organizations do not do so. Thus this study
attempts to determine the current state of financial reporting of the charity organizations in the country and highlight major issues and problems faced by them in preparing the financial reports. It is hoped that the findings of this research would assist the relevant authorities andthe organizations themselves to overcome problems related to the non-submission of annual reports as
required by the ROS. Annual reports of 32 charity organizations were reviewed for this study and it was found that there were varying degree ofreporting practices among them. All had submitted their balance sheets, but only 60%
presented cash flow statement and only 59% had their financial statement auditedby external auditors. Among the problems faced by these organizations in preparing the financial statements were the lack of skilled accounting staff and high staff turnover. These problems may have contributed to the low number ofcharity organizations submitting the annual reports to the ROS
How not to stifle respondent's candour: establishing credibility & motivating individuals to repond during interviews / Radiah Othman, Jamaliah Said and Noraini Mohd Nasir
No full textOne method of collecting data is to interview respondents to obtain information on the issues of interest. Carrying out an inquiry involving humans and trying to obtain honest information from them is often a challenge to a researcher. Based from our experience in previous researches, the main aim of this paper is to provide practical insights and discusses general issues in interviewing together with the practicalities of carrying out types and styles of interview. Interviewees can bias the data when they do not express their true opinions thus, it is critical to establish rapport with the respondents and to motivate them to give responses and allaying whatever concerns they may have about the research and its consequences. We proposed that in order to profitably utilizing interviewing techniques, the interviewers must know how to start an interview, how to proceed with the questions, how to motivate respondents to answer, what to look for in the answers and how to close an interview. Researchers do not become good interviewers just by reading about it. Skills are involved which require practice. The tips provided in this paper should become a part of their repertoire for interviewing
Developing and implementing performance measurement tools for secondary school / Fatimah Abd Rauf, Radiah Othman and Siti Maznah Mohd Ariff
No full textSchool Performance Index (SPin) is an alternative measurement tool proposed to measure schools' performance in Malaysia. SPIn in this study has been extended to 161 secondary schools in the state of Selangor. For SPIn to be adopted as a tool to measure performance of secondary school, seven education criteria for performance excellence were incorporated. The criteria include leadership(LD), measurement, analysis & knowledge management(MAKM), strategic planning(SP), students and stakeholders(SS), process management(PM), school and staff focus(SSF), and PMR examination result with the premise that an excellent school should excel in all processes in providing education to their students and not necessary be judged solely on the examination results. The results prove that schools that performed well in PMR do not necessary excel in LD, MAKM, SP, PM, SS and SSF. Also the dimension with the highest mean SPin is SS, followed by PM, MAKM, SSF, SP and lastly, LD. It can safely be concluded that the majority of schools place high importance on students and stakeholders and all processes involved as compared to strategic planning and leadership. This might be due to the fact that Malaysian schools are regulated by the Ministry and they do not compete openly in the market like the private schools. However, in order to achieve the mission of becoming the education hub in the world, these two criteria might be worth considered for. Analysis by District shows that there is not much difference in the overall SPIn for the majority of the school except for the district of Petaling in which the overall SPIn is the lowest. Schools from the districts of Kuala Langat, Sepang and Sabak Bernam are the main frontrunners for best overall performance. The results also show that on the average schools in both urban and rural areas are still lacking in communication and organizational performance, especially, in vision and values. There is no difference in terms of governance and social responsibilities between urban and rural schools, but the leadership of rural schools has better ethical practices as compared to urban schools
Exploring new innovation in e-learning / Jamal Othman
No full textAlhamdulillah, the fourth edition of ebook under SIG of e-Learning@CS has been successfully published. Representing the editorial board, I want to express my appreciation to all authors for their participation in this e-book edition. I wish to express my sincere appreciation to Madam Norazah Umar, the Program Coordinator for the Department of Computer and Mathematical Sciences (JSKM) who has given words of encouragement in making this publication a reality. Starting from 2022, the committee of SIG e-Learning@CS has decided to publish this eBook twice a year. This e-book will be published in April and October each year following the evaluation period of MyATP 2.0 system. The fourth edition of the e-book focuses on innovation in teaching. The authors are encouraged to share experiences and ideas that have been applied and implemented since the Open Distance Learning (ODL) approach was introduced during Movement Controls Orders (MCO). A total of 16 papers have been submitted by JSKM lecturers and varieties of teaching innovations have been elaborated and well explained by the author
CSR performance and tax aggressiveness : evidence from Malaysia : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Manawatu Campus, New Zealand
No full textGlobally, government debt has risen substantially, and the need to increase revenue to meet society's needs has become paramount, yet some companies are tax aggressive. Drawing upon shareholder and stakeholder theories, this thesis examines the relationship between CSR performance and tax aggressiveness using 556 observations spanning from 2008 to 2021. The study applies a quantitative research method using regression analysis to test the hypotheses. To gain a deeper understanding of which specific dimension of CSR performance (environmental, social or governance) influences tax aggressiveness, this thesis delves into exploring the connection between the individual dimension of CSR performance and tax aggressiveness. To overcome the limitations of prior studies, the thesis also examines the effect of the Sustainability Reporting Guide (SRG) and FTSE4Good Bursa Malaysia (F4GBM) on CSR performance and tax aggressiveness of Malaysian public listed companies.
The thesis results reveal a significant finding. There is a positive relationship between CSR performance and tax aggressiveness, suggesting that socially responsible companies in Malaysia engage in tax aggressiveness and do not consider tax as part of CSR performance. Instead, companies view tax and CSR performance as substitutes and perceive reductions in tax payments through tax aggressiveness as a means to generate more profits. This allows them to invest in innovation, create job opportunities, and contribute directly to societal well-being while meeting shareholders' expectations of profit maximisation. The results also show that different dimensions of CSR performance relate differently to tax aggressiveness. Environmental performance exhibits an insignificant relationship, while governance and social dimensions show positive relationships.
Further, the study shows that the introduction of SRG and the presence of the F4GBM index, to some extent, affects the relationship between CSR performance and tax aggressiveness. The results suggest that firms adopting SRG and listing in the F4GBM index recognise the importance of meeting the needs of their different stakeholders beyond the needs of shareholders, thus mitigating the positive relationship between CSR performance and tax aggressiveness.
The study contributes to the literature on CSR performance by unravelling the overarching influence of CSR performance on tax aggressiveness. The study shows that Malaysian companies view tax and CSR performance as having a substitutive relationship, indicating that they prioritise the interests of shareholders over broader stakeholder considerations. The key contribution is the examination of SRG and F4GBM on the relationship between CSR performance and tax aggressiveness. It provides insights into the role of regulatory pressure and the effect of compliance on the SRG and corporate reputation through listing in the (F4GBM) Index on the relationship between CSR performance and tax aggressiveness of Malaysian companies. Additionally, the study provides evidence on how each dimension of CSR performance contributes to shaping tax aggressiveness, covering an expansive timeframe, thus providing a unique and comprehensive view of the evolution of CSR performance and its correlation with tax aggressiveness
Impact of financial reporting quality on the implied cost of equity capital: evidence from the Malaysian listed firms
No full textHigher education institutions and social performance: evidence from public and private universities
No full textpromotion of know-howpromotion of ownership and community involvement. The findings show that the two universities have responded differently to social responsibility. The more traditional public university which struggled to preserve its organizational identity focused its social responsibilities internally (towards existing students and staff) rather than towards the outside communities. It is interesting to note that the private university employed a very distinctive strategy by using social responsibility platforms to not only preserve its legitimacy but actually as part of its response to the ever-changing demands and pressures. These findings revealed that social responsibility was important to universities for survival, or at least for enhancing their legitimacy
The World of Saied Othman
No full textتتناول هذه المقالة عرضاً لفكر الأستاذ الدكتور سيد أحمد عثمان، أستاذ علم النفس التربوي بكلية التربية جامعة عين شمس، (رحمه الله)، من خلال معايشة الكاتب له، وقراءته لكتابته، ويستعرض المقال تحليل ورؤية لكتابين من كتب سيد عثمان، الكتاب الأول هو كتاب (التعليم عند برهان الاسلام الزرنوجي)، والكتاب الثاني هو كتاب (بهجة التعلم). حيث يوضح المعالم الأساسية لكلا الكتابين وكيفية الاستفادة منهما وتوظيفهما في عملية التعليم والتعلم.This Article review the Ideas and thought of Professor Saied Ahmed Othman, Professor of Educational Psychology at the Faculty of Education, Ain Shams University. (Lately died few years ago). Through the Living experience and reading of the Author to The professor Othman. The article reviews the book "Education in the View of Burhan Al-Islam Alzarnogy". Moreover, the book of (The Joy of Learning). Which explains the basic features of both books and how to use them and employ them in the process of teaching and learning
Comparison of Tooth Size Discrepancy of Three Main Ethnics in Malaysia with Bolton's Ratio
No full textThe objective of this study was to investigate the applicability of Bolton's ratios in orthodontic population of Malaysian main ethnics; Malay, Chinese and Indians. Ninety convenient samples consisting of 30 pre-orthodontic study casts from each ethnic that fits the inclusion criteria were selected. The greatest mesiodistal widths of each tooth from six to six for overall ratio and three to three for anterior ratio were measured using a digital callipers linked to Hamilton Arch Tooth System software to the nearest 0.01mm. Means of the ratios were calculated using Bolton analysis. One sample t-test statistic analysis was carried out to compare the means with Bolton values of anterior ratio and overall ratio and one-way ANOVA was used to analyze comparison between ethnic groups of the anterior ratio and the overall ratio with the level of statistical significance set at p < 0.05. However, there were no significant differences when comparing Bolton values with Chinese and Indian anterior and overall ratios. The Bolton standards could be applied to Malaysian Chinese, Indians and Malay's female. Subsequently, a specific standard should be used for the Malays orthodontic population.Article URL : http://www.ukm.my/jsm/pdf_files/SM-PDF-41-2-2012/17%20Aida%20Nur%20Ashikin.pd
Olhares e chineladas: Do conto “Os dedos do olhar”, de Leila Othman
No full textEste artigo apresenta uma tradução nossa, feita do árabe ao português, do conto Naḍra lahā ’aṣābi‘, “Os dedos do olhar”, da escritora kuaitiana Leila Othman. Ao início, acrescentamos uma breve apresentação da autora e do conto, além de comentários sobre decisões tradutórias referentes a características que criam a atmosfera de suspense e estranhamento.This article consists of a translation, from Arabic to Portuguese, of the short story Naḍra lahā ’aṣābi‘ (“The fingers of the gaze”) by Kuwaiti author Leila Othman. At the beginning, a brief presentation of both the author and the short story was added, as well as comments on translational decisions regarding characteristics which create the atmosphere of suspense and strangeness
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