1,721,286 research outputs found
PERFORMANCE EVALUATION OF COMMERCIAL BANKS IN INDIA
<p><span>Banking and financial institutions play an important role in the mobilization and allocation of resources in the nation’s economy. The sound financial position of a bank is the guarantee not only to its depositors but equally important for the whole economy of any country. Several committees have emphasized the need to improve the performance of the commercial banks. The present study seeks to evaluate the performance of the three sectors of banks namely public, private and foreign. These banks were<span> </span>purposely selected for the study, keeping in view their role and involvement in shaping the economic conditions of India, especially in terms of Return on Assets, Cost of Funds, Return on Equity, Profit per Employee and the Business per Employee etc,. The study is a descriptive research study based on analytical research design and makes use of the secondary data. The study finds and concludes that the Indian commercial banks have significantly improved their efficiency and profitability.</span></p>
<p><strong><span>Keywords: </span></strong><span>Return on Assets, Cost of Funds, Return on Equity, Profit- per-Employee, Business- per- Employee and Reserve Bank of India.</span></p>
Posisi, tugas dan tanggungjawab kaum hawa menurut perspektif Islam
Majlis meraikan ahli serta mengadakan ceramah agama sempena 13 tahun penubuhan matahari ump. Pada masa yang sama matahari turut meraikan anak-anak yatim, asnaf serta oku seramai 10 orang. Majlis dirasmikan oleh Yg Bhg Datin Sri Dato' Burhah binti Mohamed, isteri YAB Menteri Besar Pahang Dato' Wan Rosdy Bin Wan Ismail. Ceramah di sampaikan oleh YB. Dato' Sri Syed Ibrahim bin Syed Ahma
Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim
Business environment changes over time where business activities are
getting more complex than before. As transaction-based accounting and
reporting have been used to provide financial information of businesses
dominated by manufacturing and merchandising activities, it is argued as
not being able to fairly report current business activities. Fair value
reporting is claimed by many to be better than transaction-based
accounting in meeting shareholders' needs and investors' expectations.
However, there are few issues currently being debated by preparers,
standard setters, regulators and users' representatives such as relevant
vs. reliability, measurement and implementation issues, and lack of a
single guidance and framewor
Amalan perakaunan di kalangan perniagaan kecil di Jengka / Sharifah Norhafiza Syed Ibrahim
Amalan perakaunan yang baik sangat penting untuk memastikan semua urusniaga direkod dengan betul dan lengkap. Melaluinya, prestasi dan kedudukan kewangan sesebuah entiti perniagaan akan dapat diukur dengan tepat. Umumnya, perakaunan sangat relevan dan penting kepada syarikat kerana syarikat tertakIuk kepada Akta Syarikat 1965 di mana laporan tahunan yang telah diaudit perlu dihantar kepada Suruhanjaya Syarikat sekurang-kurangnya sebulan selepas tarikh mesyuarat agung tahunan. Selain untuk memenuhi keperluan akta, amalan perakaunan yang baik sangat berfaedah kepada semua entiti perniagaan termasuk perniagaan-perniagaan kecil. Ia akan membantu pemilik perniagaan menguruskan inventori dengan lebih baik, memantau dan mengelakkan penyelewengan, pengawalan perbelanjaan dan lain-lain lagi. Kertas kerja ini bertujuan untuk mengenalpasti penggunaan perakaunan di kalangan perniagaan kecil di sekitar Jengka. Borang kajiselidik yang mengandungi tiga bahagian utama; demografi, amalan-amalan perakaunan dan pandangan terhadap perakaunan diedarkan kepada peserta Kursus Kemahiran Perakaunan Secara Praktikal. Kemudian amalan perakaunan ini dibandingkan dengan ciri-ciri sistem perakaunan yang baik dan sesuai untuk perniagaan kecil. Hasil kajiselidik menunjukkan penggunaan sistem perakaunan yang lengkap di kalangan perniagaan kecil masih pada tahap minima. Walaubagaimanapun, pandangan mereka terhadap perakaunan adalah positif dan menggalakkan. Hasil kertas kerja ini akan memberikan input yang berguna kepada pihak UiTM, khususnya Fakulti Perakaunan Cawangan Pahang dalam merangka dan menganjurkan kursus-kursus yang berkaitan kepada penduduk setempat di masa hadapan
Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim
Financial reporting aims at reporting relevant financial
information, useful to users in evaluating present and past
performance of an entity and making informed economic
decisions in allocating economic resources. Despite
significant development in regulating financial reporting
in order to ensure that users are provided with sufficient
level of financial information, many still find it difficult to
interpret the financial information. The main area of
concern is accounting measurement. Most accounting
standards setters agree that accounting measurement is
problematic. As the process of measurement is central to
general purpose financial reporting, the attributes we
choose to measure and the way we go about establishing
the measurements, create images of financial
performance, financial position, liquidity, capacity to
adapt, cash generating potential and so on
The factors that influence Liquefied Petroleum Gas (LPG) sales performance / Syarifah Nurul Ain Syed Ibrahim
The availability of LPG as the multi-purpose fuel presents significant opportunities for extending energy services into the community and for generating value-added commercial and industrial applications. The developments of this energy sources can improve the economy besides the communities. As a multinational company who is generates and supplies the oil and gas sources, PETRONAS Dagangan Berhad (PDB) which is partly owned by the Petroleum Nasional (PETRONAS) played the roles in managing the oil and gas industry. This is done by getting information at PETRONAS Dagangan Berhad (PDB) itself by using secondary data that are related with the sales of LPG. The study covered the data from 2002 until 2010. The purpose of this study is to observe whether the gross national income (GNI), industrial production index (IPI) and the advertisement values can give impact to the LPG’s sales performance at the PDB’s Eastern Regional Office. Regarding the finding of the study, it shows that only two independent variables that have significant values which influenced the sales performance of liquefied petroleum gas. This study used the secondary data which obtained from PETRONAS Dagangan Berhad Eastern Regional Office as for the research methodology. Otherwise, the study used the Statistical Procedure of Social System to transform the data into the output to be analyzed. To conclude, the study found that the sales performance of LPG can be influenced by the industrial production index and the advertisement value
Values and values types differences among accounting and non-accounting students: A study on ITM students / Sharifah Norhafiza Syed Ibrahim
The main objective of this study is to identify the differences between values and
value types between accounting and non-accounting students of ITM. The research
instrument used was Schwartz (1992) Values Questionnaires. It contains 56 values
and was administered to final year accounting and business students in ITM. By
grouping responses to the 56 values, ten value types were derived. Results of the
research show that there are very few differences in values between accounting and
business majors. The differences exist for three values, i.e. Mature Love, National
Security and Successful. Further, none of the value types were significantly differed.
More significant differences exist between responses of males and females (ten values
- Sense of Belonging, Daring, Social Power, A World at Peace, Creativity, Curious,
Obedient, Respect for Tradition, Social Justice and Pleasure and two value types Self-
direction and Power). Very few differences were also found between responses
of students from different environmental backgrounds, age groups (Influential),
academic performances (Health) and parental income levels (Broadminded and Social
Justice). The interaction between the independent variables such as between major
and gender were also examined. As a result, this study finds that there were more
similarities than differences in values and value types within those environments. An
understanding of students' values and value types is favorable to educators,
administrators and businesses. It is hoped that these findings are useful in recruiting,
retention, scheduling, teaching and training of students and business professionals
Unilateral breast cancer-related lymphedema diagnosis and monitoring system using bioimpedance analysis on a smartphone application / Syarifah Aisyah Syed Ibrahim
Lymphedema resulting from breast cancer treatment can significantly impact the quality of life for affected individuals. Early diagnosis and continuous monitoring of lymphedema are crucial for effective management. However, current methods are inconvenient, expensive, and limited accessibility. This thesis presents the development of a portable system for diagnosing and monitoring unilateral breast cancer-related lymphedema (UBCRL) using bioimpedance analysis (BIA) and a smartphone application. The developed UBRCL system utilises BIA technique via bioimpedance spectroscopy frequency analysis. The bioimpedance analyser includes an impedance analyser unit (AD5941), isolating capacitors (0.47 μF), limiting resistors (1 kΩ), electrostatic discharge protection unit, calibration resistors (1 kΩ), and ADuCM3029 microcontroller. The AD5941 embeds an AC voltage signal generator, high-precision current meter, differential voltage meter, and Discrete Fourier transform (DFT). The DFT processes measured data, calculating real and imaginary parts, while the ADuCM3029 microcontroller computes bioimpedance values. The system applies tetrapolar electrode configuration for uniform current distribution and eliminates skin contact impedance. Frequencies from 5 kHz to 200 kHz with 400 μA are delivered to the upper limbs through source electrodes. Resultant bioimpedance measurements are captured using sense electrodes. The bioimpedance measurements are wirelessly transmitted to a smartphone application via Bluetooth. Data is sent to the Google Cloud Function to extrapolate Cole parameters, specifically the resistance at zero frequency (R0), and evaluate inter-arm R0 ratio. The R0 ratio is stored in Firestore database and on the app, aiding UBCRL diagnosis and monitoring. The smartphone application was developed using the Flutter framework. The app functions to initiate measurements with the bioimpedance analyser and provides a user interface for diagnosing and monitoring UBCRL. The UBCRL system was tested and validated using passive loads and clinical validation involving 45 healthy participants and 100 unilateral BCRL patients. The results were compared with established devices: LCR meter and Quadscan 4000. The validation results using passive loads against an LCR meter demonstrated high accuracy and precision with 0.5% error, 0.01 standard deviation, 0.08% precision, and R–squared value of 0.999. Validation results compared with Quadscan 4000 showed negligible difference (p > 0.05), indicating high similarity with the commercial device. The clinical validation showed that the developed UBCRL system could differentiate between healthy and lymphedema-affected upper limbs. The R0 ratios were significantly different between healthy participants and stage 0 and those with stage 1 (p < 0.001) and stage 2 (p < 0.001) lymphedema. The UBCRL detection threshold in Malaysia was identified as 1.077 for dominant affected and 1.047 for non–dominant affected individuals. Mean and standard deviation dominant affected individuals were: stage 0 (1.034 ± 0.021), stage 1 (1.145 ± 0.035), stage 2 (1.394 ± 0.090). For non–dominant affected individuals: stage 0 (0.989 ± 0.029), stage 1 (0.989 ± 0.014), stage 2 (1.447 ± 0.712). These findings demonstrate the potential of the developed UBCRL system for diagnosis, monitoring and effective treatment management of UBCRL. The system is non-invasive, portable and affordable, increasing access particularly in resource-limited settings
sj-docx-2-pit-10.1177_15269248211046011 - Supplemental material for Time-Varying Proteinuria and the Risk of Cardiovascular Disease and Graft Failure in Kidney Transplant Recipients
Supplemental material, sj-docx-2-pit-10.1177_15269248211046011 for Time-Varying Proteinuria and the Risk of Cardiovascular Disease and Graft Failure in Kidney Transplant Recipients by Tanya Kuper, Olusegun Famure, Jamie Greenfield, Yanhong Li, Syed Ibrahim, Tanya Narang, Monika Ashwin and S. Joseph Kim in Progress in Transplantation</p
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