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The attitude of property owners toward the imposement of assessment tax 业主对征收评估税的态度
M. A. Wahab, S. Abdullah, M. Hanafi, M. N. M. Nah, A. Razak
Attitude is a key component that can influence taxpayers’ decisions whether to pay a tax or not. In the context of assessment tax, the issue of endless arrears requires careful study to be carried out on the actual attitude of taxpayers. It is because the result of the study will able to be utilized by the relevant agencies in order to develop certain actions that can form a positive attitude among the taxpayers. Therefore, this study has been conducted with the aim of identifying the actual attitude of property owners toward the assessment tax payment imposed on them. Through the survey approach, a total of 384 questionnaires were distributed to the respondents of this study. The data obtained were analyzed using descriptive statictic. The results of the study found there are 7 statements related to the attitude of assessment taxpayers where it revolves around two main elements, namely awareness and morality.
态度是影响纳税人是否纳税决定的关键因素。在评估税的背景下,无休止的欠税问题需要对纳税人的实际态度进行认真的研究。因为相关部门可以利用研究结果,制定能够在纳税人中形成积极态度的某些行动。因此,本研究的目的是了解业主对征收评估税的实际态度。通过问卷调查的方式,本研究共发放了384份问卷。所得数据采用描述性统计分析。研究结果发现,有7个陈述与评估纳税人的态度有关,它围绕着两个主要因素,即意识和道德。
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引用次数: 0
Development of electromagnetic actuator for braille cell 盲文细胞电磁执行器的研制
Muhamad Nizam, S. M. Saad, M. A. Suhaimi, M. Hussein, S. Rahim, Z. Ahmad
Braille system is a universal code for visually impaired people to read and visualize image by using their haptic sense without using their eye. Over the few centuries, with the advent of technology, numerous assistive technologies have been developed and widely accessible for the visually impaired community. However, for developing countries such as Malaysia, educational braille based and current assistive technology for visually impaired people to read and visualize such as electronic braille display still lacking. This is because a piezo bimorph actuator actuates most of the braille cell used in the commercialize braille display. This system not only complex due to arrangement of the piezo strip, but it also expensive to produce a reliable system. Moreover, it’s braille cell also has a limited feature, where it can support to display single-line sentence only due to the arrangement and nature of piezo bimorph. This paper aims to develop an electromagnetic actuator for braille cell, where it can support multiple lines of sentence, cost-effective and has the same performance as commercial braille display. Next, to determine suitable design parameters and evaluates the performance of the fabricated braille cell. An experiment is done with three levels of factors, one for the number of turns and the other is diameter which are 100, 200, and 300 turns and 0.1, 0.3, and 1.0mm. The result shows, regardless of wire diameter for coil, the minimum current required to lift the dot will remain the same for the same number of turns. A final number of turns and diameter selected is 300 turns and 0.1mm and required minimum value of current 0.08A to lift the dot. The study approaches towards the development of braille cell that used alternative actuator, which is an electromagnetic actuator to achieve more compact braille display while able to display multiline sentence.
盲文系统是视障人士在不使用眼睛的情况下,通过触觉来阅读和视觉化图像的通用代码。在过去的几个世纪里,随着技术的出现,许多辅助技术已经被开发出来,并广泛地为视障人士提供服务。然而,对于像马来西亚这样的发展中国家来说,目前以盲文为基础的教育和辅助视障人士阅读和视觉化的技术,如电子盲文显示器仍然缺乏。这是因为在商业化的盲文显示器中使用的大部分盲文单元是由压电双晶片驱动器驱动的。该系统不仅由于压电带材的布置复杂,而且生产可靠的系统成本也很高。此外,它的盲文细胞也有一个有限的特点,由于压电双晶片的排列和性质,只能支持单行句子的显示。本文旨在开发一种用于盲文细胞的电磁致动器,它可以支持多行句子,具有成本效益,并具有与商用盲文显示器相同的性能。其次,确定合适的设计参数,并评估所制作的盲文细胞的性能。实验采用三种水平的因素,一种是匝数,另一种是直径,分别是100、200、300匝和0.1、0.3、1.0mm。结果表明,无论线圈的线径如何,对于相同的匝数,提升点所需的最小电流将保持相同。最终选择的匝数和直径为300匝和0.1mm,需要的最小电流值为0.08A来提升点。本文研究了采用电磁致动器的替代致动器开发盲文单元,以实现更紧凑的盲文显示,同时能够显示多行句子。
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引用次数: 1
Effect of formaldehyde in formalin-fixed specimen on Jasminum sambac plants 福尔马林固定标本中甲醛对茉莉植株的影响
S. Hisyam, S. Sharif, S. M. Isa, N. Jalil, R. M. Ghazi, N. Yusoff, M. Jani
Over the past few years, the issue of pollution from the grave is often taken into account and always become a study material and research. The most commonly used method for disposal of dead bodies and limbs is incineration. Incineration has been used for decades. Previously, biological specimen at the Hospital University of Sains Malaysia (HUSM) was disposed of through incinerators. Given that the majority of HUSM patients are Muslim societies, a method to dispose biological waste in an Islamic-compliant through burial method is proposed. In addition, incineration of dead bodies will have a bad impact on the environment and human health through the emission of toxic gases. New way has been introduced to overcome this problem by burial of formalin fixed specimen onto the soil. However, formalin preservation on specimen is a main concern. This study was done to determine the effect of the formaldehyde on the growth of the Jasminum sambac plant and the physical characteristic of the plant. The height of plant, surface area of leaf, number of leaves and flowers, colour of leaves and chlorophyll content of leaf were observed before and after the plants was treated with formaldehyde. The results obtained from this research will give valuable information on the effect of formaldehyde on the environment specifically on the plant. This study also determines whether the formalin fixed specimen by burial method give negative or positive effect to the environment. The physical characteristics of the plant after treated with formaldehyde shows a negative growth with decrease in number of leaves and flowers as well as in the surface area of leaf. Other than that, the colors of leaves changed from dark green to brownish color for the plants that treated with formaldehyde. In conclusion, formaldehyde application affected the plant and cause the physical characteristic of the plants does not grow well even with the lower concentration.
在过去的几年里,来自坟墓的污染问题经常被考虑到,并且总是成为一种学习材料和研究。处理尸体和四肢最常用的方法是焚烧。焚烧已经使用了几十年。以前,马来西亚圣士大学医院(HUSM)的生物标本通过焚化炉处理。鉴于大多数HUSM患者是穆斯林社会,提出了一种通过埋葬法在符合伊斯兰教的情况下处理生物废物的方法。此外,焚烧尸体会排放有毒气体,对环境和人体健康产生不良影响。采用福尔马林固定试样埋入土壤的新方法克服了这一问题。然而,福尔马林对标本的保存是一个主要问题。本文研究了甲醛对茉莉植株生长和植株物理特性的影响。观察了甲醛处理前后植株的株高、叶表面积、叶花数、叶片颜色和叶片叶绿素含量。从这项研究中获得的结果将为甲醛对环境特别是对植物的影响提供有价值的信息。本研究还确定了福尔马林掩埋法固定试样对环境的影响是正面的还是负面的。经甲醛处理后,植株的物理特性呈负增长,叶片和花的数量减少,叶片表面积减小。除此之外,用甲醛处理过的植物叶子的颜色从深绿色变成了棕色。综上所述,甲醛的施用影响了植物的生理特性,即使在较低的浓度下也不能很好地生长。
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引用次数: 0
Effects of gender, age, and internet competency on internet usage among academicians during the movement control order (MCO) in Malaysia 性别、年龄和网络能力对马来西亚行动控制令(MCO)期间学者网络使用的影响
N. Taib, S. M. Amin, Z. A. Yazid, H. Harun
The Coronavirus Disease (COVID-19) has caused various unprecedented impacts to the whole world. In relation to this, Malaysia has enforced the Movement Control Over (MCO) starting on 18 March 2020 in order to fight the global COVID-19 pandemic. COVID-19 has claimed hundreds of thousands of lives and caused socio-economic shocks that left no one untouched. The pandemic also has forced all employees, including academicians, to practice Work from Home (WFH). In relation to this, the implementation of e-learning may incur academicians’ acceptance that might be influenced by their attitudes towards internet connection, utilizing electronic equipment, and others to ensure an effective e-learning process. This study is aimed to examine the effects of gender, age, and internet competency on internet usage among academicians during the MCO. A total of 223 respondents participated in this study through a purposive sampling method which was conducted among academicians using an online questionnaire. Chi-square analysis was performed to examine the association among genders, age groups, and internet competency with internet usage. The results of the study revealed that there is a significant relationship between the respondents’ genders and internet competency on internet usage among academicians during the MCO (χ2 = 0.002, p 0.05). In a situation where the country is facing the COVID-19 pandemic and the MCO, the use of the internet has become very important. This study also found that there are differences in internet usage among respondents of different genders and levels of efficiency. But when the online learning method was implemented, all academicians were no exception. Therefore, the age difference of academicians was found not to affect the use of the internet. Future studies by adding more respondents among teachers and those from private institutions are recommended, other than focusing on attitudes and perceptions which will benefit various parties, especially the academicians.
新型冠状病毒病(COVID-19)给全世界造成了各种前所未有的影响。为此,马来西亚已于2020年3月18日起实施行动管制,以应对全球COVID-19大流行。COVID-19夺去了数十万人的生命,造成了社会经济冲击,没有一个人能幸免。疫情还迫使包括院士在内的所有员工实行在家工作(WFH)。与此相关,实施电子学习可能会引起院士的接受,这可能受到他们对互联网连接、利用电子设备和其他确保有效的电子学习过程的态度的影响。本研究旨在探讨性别、年龄和网络能力对网络使用的影响。本研究采用有目的的抽样方法,采用在线问卷调查的方式在院士中进行,共有223名受访者参与了本研究。采用卡方分析检验性别、年龄、网络能力与网络使用的关系。研究结果显示,被调查者的性别与大学生网络能力之间存在显著的相关关系(χ2 = 0.002, p 0.05)。在国家面临COVID-19大流行和文化部的情况下,互联网的使用变得非常重要。本研究还发现,不同性别和效率水平的受访者在互联网使用方面存在差异。但当在线学习方法实施后,所有的院士都不例外。因此,我们发现院士的年龄差异并不影响网络的使用。建议在未来的研究中增加更多的教师和私立机构的受访者,而不是关注态度和看法,这将有利于各方,特别是院士。
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引用次数: 1
Administrative related factors affecting the assessment tax arrears 影响评税欠税的行政相关因素
S. Abdullah, M. A. Wahab, M. Hanafi, A. Razak
Local government (LG) is an agency that has been empowered through legal provisions to impose the assessment tax. Thus, it directly causes the affairs of tax administration to be parked under the scope and jurisdiction of the LGs. Assessment tax arrear is a long-standing issue that has been faced by the LGs. From time to time, the crisis of assessment tax arrears is considered as getting worse and it requires various proactive actions to be taken including re-evaluating the current administrative process of assessment tax as it is practicising by the LGs. The main purpose of this study is to identify the factors which related to tax administration that has influenced the existence of assessment tax arrears based on the perspective of taxpayers. This study also aims to assess the strength of the relationship between each of the factors involved. The required data were collected through a survey method and a set of related questionnaire form was used as a research instrument. The respondents of this study are consisting of property owners who are subject to pay the assessment tax. In overall, this study has involved 261 respondents. The data collected were analyzed using descriptive and correlation methods. The findings of the study show that there are 8 administrative related factors that have influenced the existence of assessment tax arrears, namely taxation equality and justice, tax beliefs, tax expertise, staff adequacy, payment facility, transparency of services, tax incentives and tax communication. Through this study as well, it was found all the factors have a significant relationship with most of other factors.
地方自治团体是通过法律规定被授权征收评价税的机关。这就直接导致了税收征管事务停留在地级市的管辖范围之内。欠税是地方政府长期面临的问题。欠缴评税的危机不时被认为愈演愈烈,需要采取各种积极措施,包括重新评估地方政府正在实行的现行评税行政程序。本研究的主要目的是基于纳税人的视角,找出影响评税欠税存在的与税收管理相关的因素。本研究还旨在评估每个相关因素之间的关系强度。通过调查法收集所需的数据,并使用一套相关的问卷表格作为研究工具。本研究的调查对象是需要缴纳评税的业主。总的来说,这项研究涉及了261名受访者。采用描述性和相关性方法对收集的数据进行分析。研究结果表明,影响评税欠税存在的行政相关因素有8个,即税收公平与公正、税收信念、税务专业知识、工作人员充足性、支付便利、服务透明度、税收激励和税务沟通。通过本研究也发现,所有因素都与大多数其他因素有显著的关系。
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引用次数: 0
Crystal chemistry and electrical properties of La-doped BaTiO3 掺镧钛酸钡的晶体化学和电学性质
Tiong Yuan Zhe, R. Osman, M. Idris
The effect of lanthanum doping with different concentrations of lanthanum to dope with barium titanate (BaTiO3) was studied. All the samples of Ba1-xLaxTiO3 with x = 0, 0.0005, 0.0010 and 0.0030 are prepared through the conventional solid-state reaction. XRD is used to determine the purity and to evaluate crystal chemistry of the prepared samples. Impedance spectroscopy analysis is used to analyse the impedance data of the Ba1-xLaxTiO3 and study the changes with different concentration of lanthanum doped after the samples are sintered at 1450°C for 4 hours. From the results, the dielectric constant is frequency-dependent where the higher the frequency, the lower the dielectric constant, and the Curie temperature, Tc is decreased from 393 K to 383K by increasing the dopant concentration of lanthanum into BaTiO3.
研究了不同浓度镧掺杂对钛酸钡(BaTiO3)掺杂的影响。采用常规固相反应制备了x = 0、0.0005、0.0010和0.0030的Ba1-xLaxTiO3样品。用XRD测定了样品的纯度,并对样品的晶体化学性质进行了评价。采用阻抗谱分析方法对Ba1-xLaxTiO3的阻抗数据进行分析,研究样品在1450℃烧结4小时后,随着镧掺杂浓度的不同而发生的变化。结果表明,BaTiO3的介电常数与频率有关,频率越高,介电常数越低,居里温度越低,通过增加镧的掺杂浓度,Tc从393 K降低到383K。
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引用次数: 0
Self-esteem and perceived academic control towards well-being emotion among wellness students 健康学生的自尊和学业控制感对健康情绪的影响
M. Zaki, C. N. Noorshella, A. Azwan, A. Amira, M. Mahathir
The purpose of this study is to investigate the self-esteem and perceived academic control towards well-being emotions among wellness students and the most factors affecting the well-being emotions among wellness students at Uni X. A total of 250 Wellness students been surveyed and data was analyzed using SPSS software. The findings of this study are aligned with the past studies which are there is a relationship between self-esteem and academic perceived control towards well-being emotion among wellness students. In addition, this study also revealed that self-esteem is the most influencial factor compared to perceived academic control towards well-being emotion among wellness student.
摘要本研究旨在探讨x大学健康生的自尊、学业知觉控制对健康情绪的影响,以及影响健康情绪的主要因素。本研究的结果与以往的研究结果一致,即在健康学生中,自尊与对健康情绪的学术感知控制之间存在关系。此外,本研究还发现,自尊是影响健康学生幸福感情绪的最大因素,而学业控制感是影响健康学生幸福感情绪的最大因素。
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引用次数: 0
Determination of fruit maturation and ripening potential on postharvest quality of Passiflora quadrangularis L. 果实成熟度及成熟势对西番莲采后品质的影响。
N. Shahbani, H. Ismail, S. D. Ramaiya, N. Saupi, I. Fakhrulddin, M. A. Awang
Passiflora quadrangularis commonly known as giant granadilla bear largest fruit (∼1-3 kg) with edible fleshy rind in its genus. In recent years, this fruit has gained popularity and planted together with the well-known purple passion fruit. Despite its expansion, scientific research has not upheld with the pre- and postharvest handling of this fruit. Theherefore, the aim of the present study is to investigate the optimum harvest maturity and ripening potential of P. quadrangularis. The optimum harvesting period of this fruit was 55 to 60 days after anthesis (DAA). Fruits harvested on day 55 are suitable for cooking as vegetables as melon species. However, fruits harvested at day 60 were ideal for consumption as fresh, both mesocarp and pulp. At ripening (day 60) the mesocarp fruit firmness was 3.33±0.10N, with total soluble solid of the pulp was 14.57±0.33°Brix. Pulp and mesocarp pH also increased slightly at maturation, 3.76±0.21 and 5.14±0.02, respectively. Passiflora quadrangularis also known to be non-climacteric fruit as it cannot ripen after being picked from the vine. At storage fruits that harvested from day 50 and 55 after anthesis that treated with ethylene were enhanced surface yellow pigmentation after 4-7 days of treatment. The present study documented detailed pre-harvesting stages for P. quadrangularis which are crucial for provide optimum marketable qualities of this fruit as well as export purposes.
西番莲(Passiflora quadrangularis)通常被称为巨型granadilla,其属的果实最大(约1-3公斤),具有可食用的肉质外皮。近年来,这种水果越来越受欢迎,并与著名的紫百香果一起种植。尽管它的扩张,科学研究并没有坚持对这种水果的采前和采后处理。因此,本研究的目的是研究四棱草的最佳采收期和成熟潜力。该果实的最佳采收期为开花后55 ~ 60天。第55天收获的水果适合作为蔬菜和瓜类烹饪。然而,在第60天收获的水果是理想的新鲜消费,包括中果皮和果肉。成熟时(第60天)中果皮果实硬度为3.33±0.10N,果肉总可溶性固形物为14.57±0.33°白利度。成熟时,果肉和中果皮pH值也略有升高,分别为3.76±0.21和5.14±0.02。西番莲也被称为非更年期水果,因为它不能从葡萄藤上摘下来后成熟。在贮藏过程中,对开花后第50天和第55天收获的果实进行乙烯处理后,4-7天后,果实表面黄色色素沉着增强。本研究详细记录了四棱果的采收前阶段,这对提供最佳的市场品质和出口目的至关重要。
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引用次数: 0
Review on the Al2O3 nanoparticle reinforcement effect on thermal and mechanical properties of SAC alloys 纳米Al2O3增强对SAC合金热力学性能影响的研究进展
Ervina Efzan, Hana Abdalla, Umer Nirmal
This paper presents a short summery on the effect of the addition and doping of Sn-Ag-Cu or commonly known as SAC alloys with Aluminum oxide (Al2O3) nanoparticles. The paper introduce initially the background of the lead free solders as well as establish the concept of nanoparticle reinforcement composite lead free solder alloys. Then a short summery on the effect of the two nanoparticle reinforcement on the sac solder in the sections of Thermal properties and mechanical properties is presented. For instance some reported with Sn-0.3Ag-0.7Cu (SAC0307) when alloyed with 0.12 Al2O3 it showed an improved shear force of thermal cycling when it came to the mode of ductile fracture in comparison to the original alloy which possess a mode of fracture that presented a mixture between ductile and brittle.
本文简要介绍了纳米氧化铝(Al2O3)在Sn-Ag-Cu或SAC合金中添加和掺杂的影响。本文首先介绍了无铅钎料的研究背景,建立了纳米颗粒增强复合无铅钎料合金的概念。然后从热性能和力学性能两个方面综述了两种纳米颗粒增强剂对气囊焊料的影响。例如,有人报道Sn-0.3Ag-0.7Cu (SAC0307)与0.12 Al2O3合金相结合时,在韧性断裂模式上表现出比原始合金更好的热循环剪切力,而原始合金具有韧性和脆性混合的断裂模式。
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引用次数: 1
Extension of TAM explaining the determinants of I-banking adoption: Bangladesh perspective TAM的扩展解释了I-banking采用的决定因素:孟加拉国的观点
Md Faisal Kabir, M. A. Islam
The advancement of technology and rapid growth in the number of internet users throughout the world has been pushing people to do all sorts of transactions online. This move towards digitization requires banking services to be automated and online. With its dream to become a digital nation by 2021, Bangladesh is striving hard to enter into the world market online. Hence, though late, banks in Bangladesh have started their I-banking services. However, the acceptance level of users is essential to understand before its full-fledged implementation. Thus, this study aims at explaining the determinants of internet banking with extended Technology Adoption Model (TAM) as the base. Though a good number of studies have already been undertaken using TAM, the study is justified in the sense that it would mitigate the research gap considering two country-specific variables like security and privacy risk. The variables are selected on the backdrop concerning the absence of a strict regulation for the use of the internet and a much-talked issue of internet speed and quality in Bangladesh. A questionnaire survey has been conducted among the internet users to identify the determinants of the intention to use I-banking (IUIB) and hence the adoption of it. A total of 200 questionnaires have been administrated using three different forms called an in-person survey, postal mail and google form. Out of 200 questionnaires, 150 fully completed and usable questionnaires have been received with a success rate of 75%. All the independent variables called perceived usefulness; perceived ease of Use, perceived enjoyment, access to information, security and privacy (S.P.) and quality of internet connection (QIC) are found to be significant in explaining the users’ IUIB. The IUIB is also found to be highly significant to explain the -banking Adoption by the users. The country-specific variable like the S.P. has a negative impact on I-banking adoption while the QIC found to have a positive impact in Bangladesh context. Hence, the study recommends the policymakers of Bangladesh to initiate strong laws for protecting the security of data over the internet with a special urge to the telecommunication regulatory authority and telecom companies to ensure technology infrastructure for high speed and smooth internet services.
科技的进步和全球互联网用户数量的快速增长促使人们在网上进行各种各样的交易。这种向数字化的转变要求银行服务实现自动化和在线。怀着到2021年成为数字国家的梦想,孟加拉国正在努力进入世界在线市场。因此,尽管晚了,孟加拉国的银行已经开始了他们的电子银行服务。然而,在全面实现之前,了解用户的接受程度是至关重要的。因此,本研究旨在以扩展的技术采用模型(TAM)为基础,解释网上银行的决定因素。尽管已经使用TAM进行了大量研究,但考虑到安全和隐私风险等两个特定国家的变量,这项研究在某种意义上是合理的,因为它将减轻研究差距。选择这些变量的背景是,孟加拉国对互联网的使用缺乏严格的监管,以及人们经常谈论的互联网速度和质量问题。在互联网用户中进行了一项问卷调查,以确定使用I-banking (IUIB)意图的决定因素,并因此采用它。共有200份调查问卷通过三种不同的形式进行管理,即面对面调查、邮寄和谷歌表格。在200份问卷中,已收到150份完整且可用的问卷,成功率为75%。所有的自变量称为感知有用性;感知易用性、感知享受、获取信息、安全和隐私(S.P.)以及互联网连接质量(QIC)被发现在解释用户的IUIB方面具有重要意义。IUIB对于解释用户对银行业务的采用也非常重要。像sp这样的国家特定变量对I-banking的采用具有负面影响,而QIC在孟加拉国的背景下具有积极影响。因此,该研究建议孟加拉国的政策制定者制定强有力的法律来保护互联网上的数据安全,并特别敦促电信监管机构和电信公司确保高速和顺畅的互联网服务的技术基础设施。
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引用次数: 1
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