Pub Date : 2020-07-30DOI: 10.37134/jcit.vol10.sp.6.2020
Salman Firdaus Sidek, M. H. M. Yatim, Che Soh Said
As the term computational thinking was just introduced into Malaysian education landscape in early 2017, the knowledge about it is still limited. Therefore, a literature review mapping has been done in order to identify its features and global research pattern related to this skill. IEEEXplore, Science Direct, and Web of Science were selected as the main sources of the articles out of 13 other repositories. The total of 325 articles were found by using computational thinking with punctuation marks " " as keywords via selected repositories. Out of this total, 109 articles have met the criteria and only 86 articles were referred together with another 30 additional multi-type references. Finally, 66 features were generated from 29 referred articles related to the characterization of computational thinking skill. Among these features, three with the highest frequency were identified. It made up of two features that often assessed at tertiary education level namely algorithm and abstraction as well as two other features that are said as the true essence of the skill namely abstraction and decomposition with one of them is overlapped. Therefore, these three features are suggested to be in the list of variables of any research related to tertiary education learning.
由于计算思维这个术语在2017年初才被引入马来西亚的教育领域，因此对它的了解仍然有限。因此，为了确定其特征和与该技能相关的全球研究模式，本文进行了文献综述映射。IEEEXplore、Science Direct和Web of Science从其他13个知识库中被选为文章的主要来源。在选定的知识库中，运用计算思维，以标点符号“”作为关键词，共找到325篇文章。在这一总数中，109篇文章符合标准，只有86篇文章被引用，另外还有30篇多类型引用。最后，从29篇参考文章中生成66个特征，这些特征与计算思维技能的表征有关。在这些特征中，识别出三个频率最高的特征。它由两个特征组成，即算法和抽象，这两个特征通常在高等教育水平上进行评估，另外两个特征被认为是技能的真正本质，即抽象和分解，其中一个是重叠的。因此，建议将这三个特征列入与高等教育学习有关的任何研究的变量列表中。
{"title":"Characterizing Computational Thinking for Tertiary Education Learning","authors":"Salman Firdaus Sidek, M. H. M. Yatim, Che Soh Said","doi":"10.37134/jcit.vol10.sp.6.2020","DOIUrl":"https://doi.org/10.37134/jcit.vol10.sp.6.2020","url":null,"abstract":"As the term computational thinking was just introduced into Malaysian education landscape in early 2017, the knowledge about it is still limited. Therefore, a literature review mapping has been done in order to identify its features and global research pattern related to this skill. IEEEXplore, Science Direct, and Web of Science were selected as the main sources of the articles out of 13 other repositories. The total of 325 articles were found by using computational thinking with punctuation marks \" \" as keywords via selected repositories. Out of this total, 109 articles have met the criteria and only 86 articles were referred together with another 30 additional multi-type references. Finally, 66 features were generated from 29 referred articles related to the characterization of computational thinking skill. Among these features, three with the highest frequency were identified. It made up of two features that often assessed at tertiary education level namely algorithm and abstraction as well as two other features that are said as the true essence of the skill namely abstraction and decomposition with one of them is overlapped. Therefore, these three features are suggested to be in the list of variables of any research related to tertiary education learning.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127881031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-30DOI: 10.37134/jcit.vol10.sp.4.2020
Attia Aman‐Ullah, Azelin Aziz, Hadziroh Ibrahim
The purpose of this paper is to review existing literature on the uncommon phenomenon of employee retention in the context of Pakistan. With that objective, this work utilizes literature on employee retention determinants. Based on the thorough literature review, it was found that human resource practices, motivation and compensation are the most highlighted factors in the banking, education and telecom sectors of Pakistan. In addition, the social exchange theory was found to be the most frequently used theory for explaining the phenomenon. Further exploration of employee retention is needed to better comprehend this concept in terms of industry, methodology and theory. For example, retail, manufacturing, hotels and healthcare sectors that have been neglected in past researches could be explored in future studies in Pakistan. Methodology wise, the application of the partial least square method could be a valuable addition to the new studies. Lastly, on the theoretical side, new theories other than the social exchange theory could be empirically incorporated such as the resource-based theory, knowledge base theory and dynamic capability theory which could provide a promising area of research.
{"title":"A Systematic Review of Employee Retention: What’s Next in Pakistan?","authors":"Attia Aman‐Ullah, Azelin Aziz, Hadziroh Ibrahim","doi":"10.37134/jcit.vol10.sp.4.2020","DOIUrl":"https://doi.org/10.37134/jcit.vol10.sp.4.2020","url":null,"abstract":"The purpose of this paper is to review existing literature on the uncommon phenomenon of employee retention in the context of Pakistan. With that objective, this work utilizes literature on employee retention determinants. Based on the thorough literature review, it was found that human resource practices, motivation and compensation are the most highlighted factors in the banking, education and telecom sectors of Pakistan. In addition, the social exchange theory was found to be the most frequently used theory for explaining the phenomenon. Further exploration of employee retention is needed to better comprehend this concept in terms of industry, methodology and theory. For example, retail, manufacturing, hotels and healthcare sectors that have been neglected in past researches could be explored in future studies in Pakistan. Methodology wise, the application of the partial least square method could be a valuable addition to the new studies. Lastly, on the theoretical side, new theories other than the social exchange theory could be empirically incorporated such as the resource-based theory, knowledge base theory and dynamic capability theory which could provide a promising area of research.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123191146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-19DOI: 10.37134/jcit.vol10.5.2020
M. Husin, Kiong Ming Sii
This study aims to identify the effects of the types of students humorous learning style as predictive factors in learning Malay Language Literature Components. The study also aims to identify the different students humorous learning styles in Malay Language Literature Components based on gender. The Perceptual Learning Style Preference Questionnaire was used and adapted from Reid (1984). The sample selection was conducted using a random sampling method. The study sample consists of 30 students of a total of 17 male students and 13 female students at a high school in the district of Bintulu, Sarawak. The results of the study were analyzed using inference statistics involving multiple linear regression and t-test. The results show that there were significant differences in terms of the types of students humorous learning styles as predictive factors in learning Malay Language Literature Components. The results also showed that there was no significant difference in terms of students humorous learning styles in Malay Language Literature Components based on gender. The implications of this study suggest that it can serve as a reference to improve the professionalism of school teachers and bridge the humor and learning styles of students in the teaching and learning of Malay language literature components.
{"title":"Students Humorous Learning Styles in the Learning of Malay Language Literature Components","authors":"M. Husin, Kiong Ming Sii","doi":"10.37134/jcit.vol10.5.2020","DOIUrl":"https://doi.org/10.37134/jcit.vol10.5.2020","url":null,"abstract":"This study aims to identify the effects of the types of students humorous learning style as predictive factors in learning Malay Language Literature Components. The study also aims to identify the different students humorous learning styles in Malay Language Literature Components based on gender. The Perceptual Learning Style Preference Questionnaire was used and adapted from Reid (1984). The sample selection was conducted using a random sampling method. The study sample consists of 30 students of a total of 17 male students and 13 female students at a high school in the district of Bintulu, Sarawak. The results of the study were analyzed using inference statistics involving multiple linear regression and t-test. The results show that there were significant differences in terms of the types of students humorous learning styles as predictive factors in learning Malay Language Literature Components. The results also showed that there was no significant difference in terms of students humorous learning styles in Malay Language Literature Components based on gender. The implications of this study suggest that it can serve as a reference to improve the professionalism of school teachers and bridge the humor and learning styles of students in the teaching and learning of Malay language literature components.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114055464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-19DOI: 10.37134/jcit.vol10.3.2020
Mehedi Hasan Manik, Md. Touhidul Alam, Md. Sajib Hossain
Aman is a rain-fed crop that is the second-largest rice crop in Bangladesh in general and in particular, in the study area with respect to the volume of production. It also carries significant value in the case of food security as well as livelihood options for many farmers. At this backdrop, the study focuses on exploring the relationship between climate change variables (Average Maximum Temperature, Average Minimum Temperature, Total rainfall, Average Relative Humidity) and Yield of Aman in Bogra and Joypurhat districts of Bangladesh. In this case, quantile regression at the median is used to examine climate change and Aman rice interrelations using time series data from 1969 to 2013. The findings of the study reveal that Average Maximum Temperature and Total Rainfall has a positive impact on the Aman yield production in the study area. Considering the future severe adverse effects of climate change on food security and nutrition, and employment aspects in the study area, the study, therefore, recommends the concerned authorities to strengthen their efforts to develop, and distribute of drought-tolerant HYV of Aman rice among the farmers at an affordable rate. Meanwhile, the farmers should be encouraged to cultivate drought-tolerant and less water-fed crops.
{"title":"Climate Change and Aman Rice Yield Nexus in the North-Western Part of Bangladesh: Using Quantile Regression","authors":"Mehedi Hasan Manik, Md. Touhidul Alam, Md. Sajib Hossain","doi":"10.37134/jcit.vol10.3.2020","DOIUrl":"https://doi.org/10.37134/jcit.vol10.3.2020","url":null,"abstract":"Aman is a rain-fed crop that is the second-largest rice crop in Bangladesh in general and in particular, in the study area with respect to the volume of production. It also carries significant value in the case of food security as well as livelihood options for many farmers. At this backdrop, the study focuses on exploring the relationship between climate change variables (Average Maximum Temperature, Average Minimum Temperature, Total rainfall, Average Relative Humidity) and Yield of Aman in Bogra and Joypurhat districts of Bangladesh. In this case, quantile regression at the median is used to examine climate change and Aman rice interrelations using time series data from 1969 to 2013. The findings of the study reveal that Average Maximum Temperature and Total Rainfall has a positive impact on the Aman yield production in the study area. Considering the future severe adverse effects of climate change on food security and nutrition, and employment aspects in the study area, the study, therefore, recommends the concerned authorities to strengthen their efforts to develop, and distribute of drought-tolerant HYV of Aman rice among the farmers at an affordable rate. Meanwhile, the farmers should be encouraged to cultivate drought-tolerant and less water-fed crops.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129078385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-19DOI: 10.37134/jcit.vol10.6.2020
A. Punpukdee
The Innovative Knowledge Productivity (INN) is the ability of health care professionals to survive will come to depend on their "comparative advantage" in making the knowledge worker more productive. The current research represents a conceptual replication of several previous model comparison studies. The particular models under investigation are Knowledge sharing (KS) model (KSM model) of Van den Hooff and De Ridder (2004) and Absorptive capacity (ACAP) Model (ACM model) of Todorova and Durisin (2007), potentially adequate in the targeted healthcare professional setting. These models are empirically examined and compared, using samples consisted of 428 Registered Nurses of the Knowledge Management Network for Caring Patients with Diabetes at Public Hospitals in the Northern Region of Thailand. We employed a model comparison approach to identify the best fitting model to predict Innovative Knowledge Productivity. Results of the study highlight Absorptive capacity Model (ACM) can predict The Innovative Knowledge Productivity of healthcare professional more than Knowledge sharing model (KSM) based on using the three criteria — (1) minimum discrepancy per degree of freedom (CMIN/DF); (2) The coefficient of determination (R 2 ) of The Innovative Knowledge Productivity; and (3) Root Mean Square Residual (RMR). ACM Model has a total effect on the dependent variable 0.524, which more than KSM Model (Total effect= 0.221). Moreover, the ACM model was identified as the best fitting model to predict Innovative Knowledge Productivity.
创新知识生产力(INN)是指卫生保健专业人员的生存能力将取决于他们在使知识工作者更有生产力方面的“比较优势”。目前的研究是对先前几个模型比较研究的概念复制。正在研究的特定模型是Van den Hooff和De Ridder(2004)的知识共享(KS)模型(KSM模型)和Todorova和Durisin(2007)的吸收能力(ACAP)模型(ACM模型)，它们在目标医疗保健专业环境中可能是适当的。使用泰国北部地区公立医院糖尿病患者知识管理网络的428名注册护士组成的样本，对这些模型进行了实证检验和比较。我们采用模型比较的方法来确定预测创新知识生产率的最佳拟合模型。研究结果表明，吸收能力模型(ACM)比知识共享模型(KSM)更能预测医疗保健专业人员的创新知识生产力(1)每自由度最小差异(CMIN/DF);(2)创新知识生产率的决定系数r2;(3)均方根残差(RMR)。ACM模型对因变量的总效应为0.524，大于KSM模型(总效应= 0.221)。此外，ACM模型被认为是预测创新知识生产率的最佳拟合模型。
{"title":"Innovative Knowledge Productivity in Community of Practice in Public Hospitals of Thailand: A Model Comparison Approach","authors":"A. Punpukdee","doi":"10.37134/jcit.vol10.6.2020","DOIUrl":"https://doi.org/10.37134/jcit.vol10.6.2020","url":null,"abstract":"The Innovative Knowledge Productivity (INN) is the ability of health care professionals to survive will come to depend on their \"comparative advantage\" in making the knowledge worker more productive. The current research represents a conceptual replication of several previous model comparison studies. The particular models under investigation are Knowledge sharing (KS) model (KSM model) of Van den Hooff and De Ridder (2004) and Absorptive capacity (ACAP) Model (ACM model) of Todorova and Durisin (2007), potentially adequate in the targeted healthcare professional setting. These models are empirically examined and compared, using samples consisted of 428 Registered Nurses of the Knowledge Management Network for Caring Patients with Diabetes at Public Hospitals in the Northern Region of Thailand. We employed a model comparison approach to identify the best fitting model to predict Innovative Knowledge Productivity. Results of the study highlight Absorptive capacity Model (ACM) can predict The Innovative Knowledge Productivity of healthcare professional more than Knowledge sharing model (KSM) based on using the three criteria — (1) minimum discrepancy per degree of freedom (CMIN/DF); (2) The coefficient of determination (R 2 ) of The Innovative Knowledge Productivity; and (3) Root Mean Square Residual (RMR). ACM Model has a total effect on the dependent variable 0.524, which more than KSM Model (Total effect= 0.221). Moreover, the ACM model was identified as the best fitting model to predict Innovative Knowledge Productivity.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131622437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-03-19DOI: 10.37134/jcit.vol10.1.2020
G. Raman, Ng Lee Peng, Chen I-Chi
Academic leaders have a significant task to carry out in higher educational institutions, and for the improvement of academic leaders' responsiveness regarding their emotional intelligence and their influence is essential. This research is intended to examine the academic leaders’ emotional intelligence and idealized influence towards subordinates intention to perform and how it moderated by academic leaders’ gender. Drawing from attribution theory and social exchange theory, the research hypothesized that leaders’ emotional intelligence and subordinate intention to perform will be mediated by leaders’ idealized influence. 386 questionnaires samples from five Malaysian public research universities was obtained with partial least squares structural equation modeling used in analyzing the measurements. The findings revealed that academic leaders’ emotional intelligence-subordinates intention to perform relationship mediated via academic leaders’ idealized influence. In addition, the mediation analysis revealed that academic leaders’ idealized influence mediated the leaders’ emotional intelligence-subordinates intention to perform when it was modeled with academic leaders’ gender as moderated in the structure model.
{"title":"The Mediating Effect of Leaders’ Idealized Influence on the Relationship between Leaders’ Emotional Intelligence and Intention to Perform among Academics in Malaysian Research Universities: Gender as a Moderator","authors":"G. Raman, Ng Lee Peng, Chen I-Chi","doi":"10.37134/jcit.vol10.1.2020","DOIUrl":"https://doi.org/10.37134/jcit.vol10.1.2020","url":null,"abstract":"Academic leaders have a significant task to carry out in higher educational institutions, and for the improvement of academic leaders' responsiveness regarding their emotional intelligence and their influence is essential. This research is intended to examine the academic leaders’ emotional intelligence and idealized influence towards subordinates intention to perform and how it moderated by academic leaders’ gender. Drawing from attribution theory and social exchange theory, the research hypothesized that leaders’ emotional intelligence and subordinate intention to perform will be mediated by leaders’ idealized influence. 386 questionnaires samples from five Malaysian public research universities was obtained with partial least squares structural equation modeling used in analyzing the measurements. The findings revealed that academic leaders’ emotional intelligence-subordinates intention to perform relationship mediated via academic leaders’ idealized influence. In addition, the mediation analysis revealed that academic leaders’ idealized influence mediated the leaders’ emotional intelligence-subordinates intention to perform when it was modeled with academic leaders’ gender as moderated in the structure model.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121657162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Islamic charity is one of the groups under the third sector or non-profit sector that mainly came out as a focal point in some countries. These Islamic charities made a significant contribution in various aspects in terms of religious, economic and social aspects. However, there are several issues and complexities faced by Islamic charities. Thus, this paper focuses on discussing Islamic charities in Australia through reviewing related literature. The paper also identifies some of the predicaments faced by Islamic charities and explores the authorities that may monitor the management and operation of Islamic charities. The findings of this paper offer insight for future researchers on possible solutions for governance.
{"title":"Islamic Charities in Australia and the Governance Predicaments","authors":"Hazriah Hasan, N. Azmi, M. Yusoff","doi":"10.35631//ijlgc.518003","DOIUrl":"https://doi.org/10.35631//ijlgc.518003","url":null,"abstract":"Islamic charity is one of the groups under the third sector or non-profit sector that mainly came out as a focal point in some countries. These Islamic charities made a significant contribution in various aspects in terms of religious, economic and social aspects. However, there are several issues and complexities faced by Islamic charities. Thus, this paper focuses on discussing Islamic charities in Australia through reviewing related literature. The paper also identifies some of the predicaments faced by Islamic charities and explores the authorities that may monitor the management and operation of Islamic charities. The findings of this paper offer insight for future researchers on possible solutions for governance.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130825429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-20DOI: 10.37134/JCIT.VOL9.8.2019
Ann Ann Yeo, T. Lim, Zubir Azhar
Electronic commerce (e-commerce) is mushrooming in today’s digital world across continents. However, this phenomenon seems not reflective of the tax collected, especially from consumer-to-consumer (C2C) online business transactions. Considering this issue, this paper focuses on the area of C2C business transactions. Our aims are to determine the level of understanding of e-commerce taxation of the students who involved in online businesses during their study years, and to gauge their attitude towards implementation of e-commerce taxation in Malaysia by relating to the existing e-commerce tax rules and regulations. Using an exploratory study approach, a total of six interviews were conducted with students on whether or not their online business income was reported to the tax authority. The results suggested that there was a lack of awareness amongst students concerning the compliance of e-commerce taxation. Factors leading to non-compliance included the perceived low chance of getting caught, the insignificant amount of income being generated, and their current “students” status that camouflaged them from being subject to e-commerce tax. Apparently, they perceived that reporting their online business income to tax authority is troublesome, time wastage and pointless. However, majority of them are willing to report their income after their graduation and ready to join the job market for tax planning purposes. This paper concludes that the non-accounting and accounting students appeared to have different perceptions over the e-commerce taxation due to the level of exposure to taxation. An important practical contribution of this paper concerns the proposal of a series of taxation seminars being conducted to promote compliance and to clarify the misunderstanding that might lead to heavy penalty due to tax evasion.
{"title":"Exploring Malaysian E-Commerce Taxation: A Qualitative Insight of Online Businesses","authors":"Ann Ann Yeo, T. Lim, Zubir Azhar","doi":"10.37134/JCIT.VOL9.8.2019","DOIUrl":"https://doi.org/10.37134/JCIT.VOL9.8.2019","url":null,"abstract":"Electronic commerce (e-commerce) is mushrooming in today’s digital world across continents. However, this phenomenon seems not reflective of the tax collected, especially from consumer-to-consumer (C2C) online business transactions. Considering this issue, this paper focuses on the area of C2C business transactions. Our aims are to determine the level of understanding of e-commerce taxation of the students who involved in online businesses during their study years, and to gauge their attitude towards implementation of e-commerce taxation in Malaysia by relating to the existing e-commerce tax rules and regulations. Using an exploratory study approach, a total of six interviews were conducted with students on whether or not their online business income was reported to the tax authority. The results suggested that there was a lack of awareness amongst students concerning the compliance of e-commerce taxation. Factors leading to non-compliance included the perceived low chance of getting caught, the insignificant amount of income being generated, and their current “students” status that camouflaged them from being subject to e-commerce tax. Apparently, they perceived that reporting their online business income to tax authority is troublesome, time wastage and pointless. However, majority of them are willing to report their income after their graduation and ready to join the job market for tax planning purposes. This paper concludes that the non-accounting and accounting students appeared to have different perceptions over the e-commerce taxation due to the level of exposure to taxation. An important practical contribution of this paper concerns the proposal of a series of taxation seminars being conducted to promote compliance and to clarify the misunderstanding that might lead to heavy penalty due to tax evasion.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127860637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-20DOI: 10.37134/JCIT.VOL9.9.2019
Aik Nai-Chiek, Tee Peck-Ling
This study examines the effects of working capital management on financial performance of construction companies listed in Bursa Malaysia for the period of 2012 to 2016. The findings show that only a shortening collection period and a positive working capital are significant to improve financial performance of local construction firms. An effective working capital management however does not contribute significantly to operating cash flow and share price of construction firms in Malaysia. The findings of this study suggest the management of account receivable is the most critical factor to improve financial performance for the local construction firms.
{"title":"Working capital management and financial performance of Malaysian construction sector companies","authors":"Aik Nai-Chiek, Tee Peck-Ling","doi":"10.37134/JCIT.VOL9.9.2019","DOIUrl":"https://doi.org/10.37134/JCIT.VOL9.9.2019","url":null,"abstract":"This study examines the effects of working capital management on financial performance of construction companies listed in Bursa Malaysia for the period of 2012 to 2016. The findings show that only a shortening collection period and a positive working capital are significant to improve financial performance of local construction firms. An effective working capital management however does not contribute significantly to operating cash flow and share price of construction firms in Malaysia. The findings of this study suggest the management of account receivable is the most critical factor to improve financial performance for the local construction firms.","PeriodicalId":275871,"journal":{"name":"Journal of Contemporary Issues and Thought","volume":"535 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132357618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-20DOI: 10.37134/JCIT.VOL9.7.2019
Saleman Saleman, M. Warrah, Khuan Wai Bing, H. Yusof
Empowerment is the delegation of power to teachers for sustainability of education system. When teachers are empowered, students’ academic performance will improve. The study investigated the relationship between teacher quality and students’ academic performance with empowerment as a mediator. About 379 teachers were selected randomly from public secondary schools, Kwara state, Nigeria. Structural equation model was utilized to test the hypothesized model. Based on the result of the study, teacher quality was positively related to students’ academic performance which meant that quality of teachers determine the success of students. Insignificant relationship was found between teacher quality and principal empowerment practices which showed that the relationship did not exist. Also, the relationship between principal empowerment practices and students’ academic performance was tested of which the results revealed as insignificant. Lastly, the mediating role of principal empowerment practices was tested on the relationship between teacher quality and students’ academic performance which accounted for partial mediator. To be more specific, the empowerment process should be internalized to complement the qualities of teachers in the schools. Synergy should exist between school heads and teachers for the purpose of students achieving educational objectives.
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