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Vol. 2, Issue 1, Jun 2021最新文献

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Motivation, Satisfaction and Intention to Re-volunteering at Special Event 再次参加特别活动志愿服务的动机、满意度和意向
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a009
A. Adanan, I. S. Saari, Noor Ibtisam Abdul Karim
Mega sports events have successfully attracted the interests of individuals to volunteering. In the volunteering process, the volunteers gained valuable experiences for themselves and their future. However, to what extent the motives to volunteering affect satisfaction is still less in focus. This study aimed to explore the volunteers' motivation towards their overall satisfaction. In addition, the association between overall volunteering satisfaction and the intention to re-volunteering is determined. This study utilized primary survey data that was led among the volunteers of Aquathlon Melaka 2020. A descriptive research design using a quantitative approach was applied. Results showed that altruism and intrinsic motivation were significantly contributed to the satisfaction towards volunteering. The majority of respondents were satisfied with volunteering the event andintent to re-volunteering the event in the future. The insights will provide excitement to the event organizers to improve the complex tasks in managing volunteers in organizing events.
大型体育赛事成功地吸引了个人对志愿服务的兴趣。在志愿服务的过程中,志愿者们为自己和自己的未来获得了宝贵的经验。然而,志愿服务的动机在多大程度上影响满意度仍然不太受关注。本研究旨在探讨志愿者整体满意度的动机。此外,还确定了总体志愿服务满意度与再志愿服务意愿之间的关系。本研究利用了马六甲2020年水上全能赛志愿者的主要调查数据。采用定量方法的描述性研究设计。结果表明,利他主义和内在动机对志愿服务满意度有显著影响。大多数受访者对志愿参与活动感到满意,并有意在未来再次志愿参与活动。这些见解将为活动组织者提供兴奋,以改善在组织活动中管理志愿者的复杂任务。
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引用次数: 0
Qassim Cement Company: A Case of Ethical Management 卡西姆水泥公司:伦理管理案例
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a008
Khaliq Ahmad, R. Fontaine, Zulkarnain Kedah
The development of the economy of Saudi Arabia outside of the petrol-relatedindustries is vital to the future of Saudi Arabia. Beside others, the Qassim Cement Company (QCC) is one of the major companies in the field of building materials that contributes to strengthening the Saudi economy. This case study explores the challenges of maintaining a high-level of competitiveness while remaining true to ethical values and practices embedded in the teachings of Islam. The Qassim Cement Company has sales of about SAR 800 million (about USD$ 200 million) and a workforce of about 650 people. It has a profit margin of around 34%. By comparison, the average profit margin in the cement industry varies between 10% and 20%. Yet at the same time, interviews with employees suggest that the company implements Islamic principles of management. This case raises an important philosophical question about management principles universal or should they be adapted to the local context and culture.
沙特阿拉伯石油相关产业以外的经济发展对沙特阿拉伯的未来至关重要。除此之外,卡西姆水泥公司(QCC)是建筑材料领域的主要公司之一,为加强沙特经济做出了贡献。本案例探讨了在保持高水平竞争力的同时忠于伊斯兰教教义中的道德价值观和实践的挑战。卡西姆水泥公司的销售额约为8亿里亚尔(约2亿美元),员工人数约为650人。它的利润率约为34%。相比之下,水泥行业的平均利润率在10%到20%之间。然而,与此同时,对员工的采访表明,该公司实施了伊斯兰教的管理原则。这个案例提出了一个重要的哲学问题,即管理原则是普遍适用的,还是应该适应当地的背景和文化。
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引用次数: 0
The Effect of Audit Characteristics Index on Investment in Internal Audit Function in Malaysia Listed Companies 审计特征指标对马来西亚上市公司内部审计职能投资的影响
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a005
Muqaddam Oyetunji Ali, Wan Amalina bt Wan Abdullah, Ibraheem Alani AbdulKareem
The purpose of this study is to examine the effectiveness of audit committee characteristics on investment in internal audit function. This study developed an index by combining the individual characteristics of audit committee into one variable to capture audit committee effectiveness. Data relating to audit committee and internal audit were extracted from the annual reports of the top 100 listed companies in Malaysia. The findings of this study shows that audit committee index is negative and significantly associated with investment in internal audit function. This result implies that there will be lower investment in internal audit when the audit committee are effective. The study also found a negative relationship between audit committee independent and investment in internal audit while no relationship was established between audit committee expertise and investment in internal audit function. The findings presented in this study offer invaluable implication for regulators on important factors that should be taken seriously before investing in internal audit.
本研究的目的是检验审计委员会特征对内部审计职能投资的有效性。本研究通过将审计委员会的个体特征结合为一个变量,开发了一个指标来捕捉审计委员会的有效性。审计委员会和内部审计的相关数据摘自马来西亚前100家上市公司的年报。研究发现,审计委员会指标与内部审计职能投入呈显著负相关。这一结果表明,当审计委员会有效时,内部审计的投入将会减少。研究还发现,审计委员会独立性与内部审计投入之间存在负相关关系,而审计委员会专业知识与内部审计职能投入之间没有关系。本研究的发现为监管机构在投资内部审计之前应该认真对待的重要因素提供了宝贵的启示。
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引用次数: 0
Enhancing Reading Comprehension of Autistic Students through Visual Conceptual Method 运用视觉概念法提高自闭症学生的阅读理解能力
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a004
Aini Syahira Jamaluddin, Nur Najuha Mohammad Hayat
This paper describes a case study conducted at a kindergarten in Malaysia. This study was conducted to examine the effectiveness of a visual conceptual method in enhancing reading comprehension of learning disability students, specifically Autism. Another aim of the study is to investigate does multisensory instruction helps students engage in learning by observing students' reactions to the designed visual conceptual method. It was found that visual conceptual method is beneficial to assist students with learning disabilities to read and multisensory instruction offered a great help in reading. The teachers also agreed that based on the visual method, it would be beneficial to add more pictures to the words in order to attract their attention. This paper also highlighted the challenges faced by autistic students, the concept of inclusive education and how the methods help the teacher in enhancing the reading comprehension of learning disabilities students.
本文描述了在马来西亚一所幼儿园进行的个案研究。本研究旨在探讨视觉概念法在提高学习障碍学生(特别是自闭症学生)阅读理解能力方面的有效性。本研究的另一个目的是通过观察学生对设计的视觉概念方法的反应,探讨多感官教学是否有助于学生参与学习。研究发现,视觉概念法有利于帮助有学习障碍的学生进行阅读,多感官教学对阅读有很大帮助。老师们也一致认为,在视觉化教学法的基础上,在单词中加入更多的图片是有益的,这样可以吸引学生的注意力。本文还重点介绍了自闭症学生面临的挑战、全纳教育的概念以及这些方法如何帮助教师提高学习障碍学生的阅读理解能力。
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引用次数: 0
FAMILY WAQF AS PROGRESSIVE TECHNIQUE FOR POVERTY EXTERMINATION: AHEADLONG FOR HUMAN DEVELOPMENT IN SOUTHERN REGION OF NIGERIA 家庭waqf是消除贫困的进步技术:尼日利亚南部地区人类发展的未来
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a006
Mohammad Jamiu Salman, M. Sadique, N. Mohamad, Akmal Hidayah Bt Halim
The objectives of the current study are in three folded: i) to determine the needs for family waqf emergent as a resolution to endemic poverty ii) to explore how could family waqf would contribute to the human development for the purpose of alleviating poverty and iii) to provide recommendations of family waqf as headlong for human Development in Southern Region of Nigeria. Since the study is purely exploratory hence; it carried outdocument analysis as it affected the human development. Through the findings, it has been established that there is an urgent need to streamline the legal framework for waqf in Nigeria through proper legislation. The proposed legislation on waqf should only contain general guidelines for the regulation and management of waqf properties and waqf-related issues in the country. The economic potentials of such awqāf property is beyond doubt which would solve the poverty paralyses among the less privilege and poor. The foregoing finding is not exhaustive and is only intended to serve as a launching pad for further research in this area.
本研究的目标分为三个部分:1)确定作为地方性贫困解决方案而出现的家庭waqf的需求;2)探索家庭waqf如何为减轻贫困的人类发展作出贡献;3)为尼日利亚南部地区的人类发展提供家庭waqf的建议。由于研究纯粹是探索性的,因此;它进行了文献分析,因为它影响了人类的发展。调查结果表明,迫切需要通过适当的立法精简尼日利亚waqf的法律框架。关于waqf的拟议立法应只载有关于该国waqf财产和waqf有关问题的管制和管理的一般准则。这种awqāf财产的经济潜力是毫无疑问的,它将解决较少特权和穷人之间的贫困瘫痪。上述发现并非详尽无遗,只是打算作为这一领域进一步研究的跳板。
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引用次数: 0
E-Procurement Fraud Intention in the Malaysian Public Sector 马来西亚公共部门的电子采购欺诈意图
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a002
I. K. Norziaton, L. Aniza, M.A. Emmarelda
Public sector e-procurement fraud can be seen as one of the most common forms of economic crime and it has increased since 2012. The interest in the e-procurement fraud intention becomes more important in the Malaysian public sector to ensure that transparency in every transaction involving public money is well spent. Thus, this paper aims to examine the relationship between the attitude, subjective norms and perceived behaviour control among the e-procurement officers and their intention to engage in e-procurement fraud within the Malaysian public sector. Theory of Planned Behaviour is used to form the framework and develop the hypotheses to be examined. Regression analysis was used to determine the relationship that exists between the variables. The data were collected from the online surveys which had been answered by e-procurement officerswho were involved in the procurement process. Three hypotheses were developed and tested. The result showed that there was a significant relationship between the attitude, subjective norms and perceived behaviour control of e-procurement officers and e-procurement fraud intention and all hypotheses were accepted. However, both control variables namely gender and job position have no relationship with e-procurement fraud intention.
公共部门电子采购欺诈可以被视为最常见的经济犯罪形式之一,自2012年以来有所增加。对电子采购欺诈意图的关注在马来西亚公共部门变得更加重要,以确保涉及公共资金的每笔交易的透明度得到充分利用。因此,本文旨在研究马来西亚公共部门电子采购官员的态度、主观规范和感知行为控制与他们参与电子采购欺诈的意图之间的关系。计划行为理论用于形成框架并发展待检验的假设。回归分析用于确定变量之间存在的关系。这些数据是从参与采购过程的电子采购官员回答的在线调查中收集的。研究人员提出并验证了三个假设。结果表明,电子采购人员的态度、主观规范和感知行为控制与电子采购欺诈意图之间存在显著的相关关系,且所有假设均被接受。然而,性别和职位这两个控制变量与电子采购欺诈意图没有关系。
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引用次数: 1
Green Mind-Set Factors Towards Social Innovation: The Malaysian Consumer Perspective 社会创新的绿色思维模式因素:马来西亚消费者的视角
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a007
Nawal Esa Yazid Esa
This conceptual paper seeks to understand the concept of green mind-set that contributes to social innovation in the perspective of consumers in Malaysia. The focus is to explore the green mind-set factors which include green conscience, nurtured values and religiosity that will influence the consumers to develop social innovation. The trend indicates that consumers’ willingness to act in favour of preserving the environment potentially relies on their mind-set. Furthermore, consumer purchase behaviour that is in favour of the environment will potentially develop into socialinnovation. Therefore, in this paper, consumer purchase behaviour acts as the moderator that influence social innovation. This includes green practices and behaviour for the benefit of the people, the economy and the environment. The method to be used in collecting data for this study will be quantitative method with the use of questionnaires. Target respondents will be Malaysian consumers. The result of this study is expected to reveal the significance of the relationship between each variable involved, whether they are positively or negatively related. This study is alsoexpected to evoke a stronger spirit of environmentalism particularly in the area of consumerism that will benefit towards social innovation.
这篇概念性论文试图从马来西亚消费者的角度来理解有助于社会创新的绿色思维模式的概念。重点探讨影响消费者进行社会创新的绿色思维因素,包括绿色意识、培育的价值观和宗教信仰。这一趋势表明,消费者是否愿意采取行动保护环境,可能取决于他们的心态。此外,有利于环境的消费者购买行为将潜在地发展为社会创新。因此,本文将消费者购买行为作为影响社会创新的调节因子。这包括有利于人民、经济和环境的绿色实践和行为。本研究的数据收集方法将采用定量调查问卷法。目标受访者将是马来西亚消费者。本研究的结果有望揭示所涉及的各个变量之间的关系的显著性,无论是正相关还是负相关。这项研究也有望唤起更强烈的环保主义精神,特别是在消费主义领域,这将有利于社会创新。
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引用次数: 0
Sukuk, Infrastructural Development and Economic Growth: A Theoretical Lens for Abandoned Projects in Nigeria 基础设施发展与经济增长:尼日利亚废弃项目的理论视角
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a003
Ibraheem Alani AbdulKareem, Mohd. Sadad Mahmud, AbdulFattah AbdulGaniyy
The purpose of this paper is to provide an alternative way for abandoned projects in Nigeria through Sukuk. Sukuk have been attracting the attention of investors and become most popular in many global markets. Further, Sukuk have been used for funding many infrastructure developments as an alternative for conventional bonds. The study adopts a descriptive approach to highlight the significance of Sukuk as an investment tool to improve the infrastructural development and economic growth via abandoned projects in Nigeria because this experience is still at the infancystage in the country. This study attempts to give the financial solution by depending on internal foreign loans which comprise the interest rate. The outcome indicates that Sukuk is the better alternative and reliable in financing abandoned projects and the new one for the development of the country. Also, study shows that Sukuk is the most significant financial instrument in the market because it has no interest rate. Many Muslim countries and non-Muslim countries have applied Sukuk for their infrastructure development and economic growth. The study will be a primary reference for different governments at the state and federal level who intend to adopt similar instruments for abandoned projects in their respective nations. As an individual is qualified to purchase Sukuk, this might lead to a better wealth distribution amongst people. The study has implication for the policymaker and government in terms of fully adopting Sukuk to address the issues of abandoned projects, thereby enhancing the social wellbeing of the people and the development of the economy. The study is among the studies that thoroughly and critically appraise Sukuk as an alternative for the government to tackle issues of abandoned projects in the country. It contributes to the literature in the field of Islamic finance according to the philosophy of profit and loss sharing among investors to solve different challenges in society.
本文的目的是通过伊斯兰债券为尼日利亚的废弃项目提供另一种方式。伊斯兰债券一直吸引着投资者的关注,并在许多全球市场上成为最受欢迎的债券。此外,伊斯兰债券已被用于为许多基础设施建设提供资金,作为传统债券的替代品。该研究采用描述性方法来强调伊斯兰债券作为一种投资工具的重要性,通过尼日利亚的废弃项目来改善基础设施发展和经济增长,因为这种经验在该国仍处于起步阶段。本研究试图通过依赖由利率组成的内部外国贷款来给出金融解决方案。结果表明,伊斯兰债券是为废弃项目融资的更好选择和可靠的选择,也是国家发展的新选择。此外,研究表明,伊斯兰债券是市场上最重要的金融工具,因为它没有利率。许多穆斯林国家和非穆斯林国家都将伊斯兰债券用于基础设施建设和经济增长。这项研究将成为各州和联邦政府打算对各自国家的废弃项目采用类似文书的主要参考资料。由于个人有资格购买伊斯兰债券,这可能会导致人与人之间更好的财富分配。本研究对政策制定者和政府全面采用伊斯兰债券来解决废弃项目的问题,从而提高人民的社会福利和经济发展具有启示意义。这项研究是全面和批判性地评估伊斯兰债券作为政府解决该国废弃项目问题的替代方案的研究之一。它为伊斯兰金融领域的文献做出了贡献,根据投资者之间的损益分担哲学来解决社会中的不同挑战。
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引用次数: 2
Women Entrepreneurship Challenges in Ekiti State Southwest Nigeria: Way Forward 尼日利亚西南部埃基蒂州的妇女创业挑战:前进之路
Pub Date : 2021-06-30 DOI: 10.55862/asbjv2i1a001
Onileowo, Temitope Teniola
The development of entrepreneurship in recent times has aroused the interest of womenentrepreneurs to be imaginative and revolutionary. The study investigates the challengesconfronting women entrepreneurs in Ekiti State Southwest Nigeria, thus common in mostdeveloping countries. The research establishes whether, in a male-dominated society, lack of education and business visibility is an obstacle that hinders women’s success, and are discriminated against. The findings reveal that family pressures, unexposed markets, lack of education, impede the success of women entrepreneurs, and in a male-dominated society, they are unjustly discriminated towards. The study suggests that governments of developing nations should provide financial assistance and mentoring services to women entrepreneurs to enhance their economic activities and performance, hence strengthen their access to finance and enable them to achieve entry into international markets. The research relied on secondary data obtained from literary analysis; which included articles, journals, online sources, and dissertations on women entrepreneurs.
近年来企业家精神的发展激发了女性企业家的想象力和革命性。该研究调查了尼日利亚西南部埃基蒂州女企业家面临的挑战,这些挑战在大多数发展中国家都很常见。该研究确定,在男性主导的社会中,缺乏教育和商业知名度是否是阻碍女性成功和受到歧视的障碍。调查结果显示,家庭压力、未开放的市场、缺乏教育阻碍了女性企业家的成功,在男性主导的社会中,她们受到不公正的歧视。研究报告建议,发展中国家政府应向女企业家提供财政援助和指导服务,以提高她们的经济活动和业绩,从而加强她们获得资金的机会,使她们能够进入国际市场。该研究依赖于从文献分析中获得的二手数据;其中包括关于女性企业家的文章、期刊、在线资源和论文。
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引用次数: 0
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Vol. 2, Issue 1, Jun 2021
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