This study aimed to analyze tax morale and tax compliance among the small medium enterprise (SME) from the tax practitioners_ perspective. Tax morale is defined as the intrinsic motivation to pay taxes arising from the moral obligation to pay taxes or the belief in contributing to the society. To achieve these goals, high tax morale is required to achieve a high degree of tax compliance. The general objective of this study is to determine the level of tax morale and tax compliance of SME taxpayers. In addition, the study also investigates the effect of tax morale towards tax compliance and the significant relationship between tax morale and tax compliance among the SME taxpayers. 200 questionnaires were distributed to the tax practitioners that randomly selected in Kuala Lumpur. Descriptive and correlations analysis were used to analyze the data. The result shows that there are a number of significant relationships between tax morale and tax compliance. The study recommended that there.....

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Prior studies documented that privatization leads to improved performance of privatized companies after the government relinquishment the control over the companies. Jordanian privatized companies are unique due to fact that political involvement post-privatization is still high. The setting enables us to show the effect of a unique privatization arrangement on performance of privatized companies. Second, the paper combines two approaches found in the literature to increase robustness of the results and explanations. This study examines the performance of 18 newly privatized Jordanian companies against 18-matched control group of public listed companies Non-GLCs in Amman Stock Exchange (ASE) for the period 1992_2001. We compare the performance of privatized companies (GLCs) with its benchmark (Non-GLCs) to determine the effect of privatization on company performance. Non-parametric tests were employed to examine the difference in the performance of the two groups in pre and post privat.....

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Penglibatan ibu bapa merupakan elemen penting dalam menyokong perkembangan literasi kanak-kanak prasekolah khususnya dalam Kemahiran membaca, menulis dan mengira (3M). Namun, tahap dan bentuk penglibatan tersebut dipengaruhi oleh kefahaman ibu bapa, konteks keluarga serta sokongan institusi pendidikan. Kajian ini bertujuan untuk meneroka kefahaman ibu bapa terhadap literasi awal 3M, mengenal pasti bentuk penglibatan ibu bapa serta meneliti cabaran dan faktor sokongan yang mempengaruhi penglibatan tersebut dalam konteks TABIKA KEMAS. Kajian ini menggunakan pendekatan kualitatif dengan reka bentuk eksploratori. Seramai lima orang ibu bapa dan seorang guru TABIKA KEMAS Klebang Restu 1, Ipoh, Perak terlibat sebagai peserta kajian. Data dikumpul melalui temu bual separa berstruktur, catatan lapangan dan analisis dokumen. Data temu bual dianalisis menggunakan kaedah analisis tematik. Dapatan kajian mengenal pasti lima tema utama iaitu kefahaman ibu bapa terhadap literasi awal 3M, bentuk dan .....

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This paper aims to study the impact of Middle East_s tourist arrival towards economic growth in Sarawak. Augmented Dicky-Fuller (ADF) is used to find the stationary of the variables. Besides that, Johansen Cointegration Test and VAR Granger Causality Test are used to address the objectives of study. The results revealed the existence of a short run relationship only between the variables of GDP, Middle East_s tourist arrivals, government expenditure and exchange rate in Sarawak. In addition, the VAR granger causality test indicated that GDP causes both GE and ER in the short run unidirectional respectively. However, the META granger cause the GDP and GE in unidirectional in the short run respectively. Keywords Causality, cointegration, VAR..

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This study analyses the impact of foreign currency exposure on equity return of Malaysian public listed manufacturing companies over 2008-2011. We covered 50 companies with majority having foreign sales or/and foreign purchases exposure. Our investigation is to find out whether the exposure is coming from their foreign sales or foreign purchases; whether their hedging activities in foreign sales and in foreign purchases matters; and whether multiple currency exposure in foreign sales and in foreign purchases have any impact on their equity returns. We find that hedging on foreign sales has significantly reduces the foreign currency exposure while foreign purchase remain a concern as the volatility of the foreign purchase currency has reduces their equity returns. However, we also find that hedging in foreign purchases have a positive impact on equity return when exchange rate of foreign purchase has becomes more volatile. Lastly, multiple foreign currency exposure either in foreign sal.....

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Kajian ini bertujuan menilai keberkesanan penggunaan Buku Cerita Digital Bahasa Tamil (BCTal) sebagai bahan bacaan digital dalam meningkatkan Kemahiran membaca murid Tahun 3 di Sekolah Jenis Kebangsaan Tamil (SJKT), khususnya dari aspek pengecaman perkataan, kelancaran membaca ayat, kefahaman membaca petikan serta minat dan penglibatan murid dalam aktiviti membaca. Kajian ini menggunakan pendekatan kualitatif berbentuk kajian kes denga dengan pemilihan peserta secara persampelan bertujuan yang melibatkan 30 orang murid Tahun 3 daripada dua buah SJKT di negeri Selangor, iaitu sebuah sekolah luar bandar dan sekolah bandar. Pengumpulan data dilaksanakan melalui ujian pra dan ujian pasca sebagai data sokongan, permerhatian berstruktur serta Rekod Pentaksiran Bilik Darjah (PBD) berdasarkan Dokumen Standard Kurikulum dan Pentaksiran (DSKP) Bahasa Tamil Tahun 3, manakala data dianalisis secara deskriptif bagi mengenal pasti perkembangan kemahiran membaca murid sebelum dan selepas intervensi p.....

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Organizational structure provides guidance to all employees by laying out the official reporting relationships that govern the work flow of the organization. This study tries to open up many windows, still locked in the area of organizational structure in regards to employee involvement and quality of production in manufacturing industry in Malaysia. Such information would enhance the school of thought among researchers. Keywords Employee involvement, organizational structure, quality of production..

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This article aims at inter alia highlighting some important legal issues pertaining to Takaful agents in Malaysia. With the Takaful industry transcending the conventional insurance market locally and globally, Takaful agents have become an important tool in the recent development in the Takaful industry. Hence, the discussion will touch on the legal and Shari_ah position and the rights and liabilities of the Takaful agents parallel to promote and protect and maintain Takaful agents. This article fills that gap by providing specific recommendations regarding to Takaful agents in the Takaful industry. This article is intended to outline a more realistic and nuanced view, based on law and Shari_ah analytical techniques. It is intended to suggest the reasons why legal framework could be an appropriate platform to determine these issues on Takaful agents. Insofar as the current law_s definition of Takaful agent was ambiguity. Yet, there is no legal framework solely supervises the Takaful ag.....

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The aim of the study is to examine the alignment among senior high school English curriculum standards, textbooks, and college entrance examination papers in Mainland China. It employs corpus linguistics software (LancsBox, Sketch Engine, Voyant Tools) and Porter's SEC Model. The study analyzes the high school English curriculum standards, high school English textbooks (seven volumes), and college entrance examination English test papers (2018-2022). Findings indicate that the high school English curriculum standard, high school English textbooks and college entrance examination English test papers are relatively consistent in terms of vocabulary scope, and the overall content scope meets the alignment requirements. The four elements related to the high school English curriculum standards, high school English textbooks, and college entrance examination English test papers in this study are (1) Keywords, (2) Lexical density, (3) Readability, and (4) Alignment index. Based on the finding.....

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Tujuan kajian ini adalah untuk menguji kesan strategi pembelajaran berasaskan pembelajaran generatif melalui pembelajaran kolaboratif terhadap pencapaian murid bagi tajuk Transformasi Isometri serta menentukan tahap motivasi murid selepas mengikuti pembelajaran menggunakan strategi ini. Kajian ini menggunakan reka bentuk kuasi eksperimen kumpulan kawalan tak setara, di mana kumpulan rawatan (25 orang murid) diajar menggunakan Rancangan Pengajaran Harian berasaskan pembelajaran generatif melalui pembelajaran kolaboratif (RPH-PGK) manakala kumpulan kawalan (20 orang murid) diajar menggunakan Rancangan Pengajaran Harian kaedah konvensional. Instrumen yang digunakan dalam kajian ini adalah Ujian Pencapaian bagi Tajuk Transformasi Isometri (UPTI) dan Soal Selidik Motivasi Murid (SSMM) yang mengandungi 30 item. Pemilihan sampel dijalankan secara persampelan rawak berkelompok melibatkan murid Tingkatan 2 di sebuah sekolah di daerah Muallim, Perak. Kajian ini telah berjaya membangunkan Rancang.....

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