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The purpose of this paper is to review and examine three of the most common corrosion characterization techniques specifically on Sn-Zn solders. The discussion will highlight the configurations and recent developments on each of the compiled characterization techniques of potentiodynamic polarization, potentiostatic polarization and electrochemical impedance spectroscopy (EIS).

The approach will incorporate a literature review of previous works related to the experimental setups and common parameters.

The potentiostatic polarization, potentiodynamic polarization and EIS were found to provide crucial and vital information on the corrosion properties of Sn-Zn solders. Accordingly, this solder relies heavily on the amount of Zn available because of the inability to produce the intermetallic compound in between the elements. Further, the excellent mechanical properties and low melting temperature of the Sn-Zn solder is undeniable, however, the limitations regarding corrosion resistance present opportunities in furthering research in this field to identify improvements. This is to ensure that the corrosion performance can be aligned with the outstanding mechanical properties. The review also identified and summarized the advantages, recent trends and important findings in this field.

The unique challenges and future research directions regarding corrosion measurement in Sn-Zn solders were shown to highlight the rarely discussed risks and problems in the reliability of lead-free soldering. Many prior reviews have been undertaken of the Sn-Zn system, but limited studies have investigated the corrosive properties. Therefore, this review focuses on the corrosive characterizations of the Sn-Zn alloy system.

The aim of this study is to develop a framework for the implementation of a Supplier Kanban System.

The research was conducted within a factory focusing on the warehousing and supplier-related operations using an action research methodology.

The study period spanning over six years was aimed to reduce the inventory and the manpower required to manage this inventory. This initiative led to a substantial average savings of more than 500,000 Malaysian ringgit annually.

The focus of the study is on a framework for implementing a Supplier Kanban System in a small or medium-sized company within the automotive industry.

This framework is designed to be self-sufficient such that the members of the organisation can use it without the help of external experts or consultants.

Reduction in inventory stored in the warehouse, the amount of redundant work carried out by the employees and other non-monetary improvements which are difficult to monetise resulted in a much better work environment and happier employees.

The change in the paradigm of the manufacturing value chain affects the Tier 1 and 2 suppliers in Malaysia. The lines and value chains posing challenges to the suppliers have brought the idea of the Supplier Kanban System. The Supplier Kanban System adopted the action research cycles and continuous learning cycles, and this process was documented and developed as the Framework for the Implementation of a Supplier Kanban System.

This paper aims to investigate the morphology and tensile properties of SAC305 solder alloy under the influence of microwave hybrid heating (MHH) for soldering at different microwave parameters.

Si wafer was used as susceptor in MHH for solder reflow. Microwave operating power for medium and high ranging from 40 to 140 s reflow time was used to investigate their effect on the microstructure and strength of SAC305/Cu solder joints. The morphology and elemental composition of the intermetallic compound (IMC) joint were evaluated on the top surface and cross-sectional view.

IMC formation transformed from scallop-like to elongated scallop-like structure for medium operating power and scallop-like to planar-like structure for high operating power when exposed to longer reflow time. Compositional and phase analysis confirmed that the observed IMCs consist of Cu₆Sn₅, Cu₃Sn and Ag₃Sn. A thinner IMC layer was formed at medium operating power, 80 s (2.4 µm), and high operating power, 40 s (2.5 µm). The ultimate tensile strength at high operating power, 40 s (45.5 MPa), was 44.9% greater than that at medium operating power, 80 s (31.4 MPa).

Microwave parameters with the influence of Si wafer in MHH in soldering have been developed and optimized. A microwave temperature profile was established to select the appropriate parameter for solder reflow. For this MHH soldering method, the higher operating power and shorter reflow time are preferable.

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small- and medium-sized enterprise (SME) taxpayers.

The proposed model for this study is designed to explore the extent of the relationships between the independent variables: family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits and the moderating variable, i.e. tax audit officers’ level of competence; and the dependent variable, i.e. tax evasion from the perspective of fraudulent financial reporting. This study is grounded on four theories: agency theory, political cost theory, economic deterrence theory and competency theory. Data will be gathered from actual audit cases resolved by the Inland Revenue Board of Malaysia. Ordinary least square regression analysis is proposed for the investigation.

This study anticipates that family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits could be associated with tax evasion amongst SMEs in Malaysia. This study further proposes that highly competent tax audit officers could mitigate the relationship between frequency of tax audits and tax evasion practices amongst SMEs in Malaysia.

This study should be able to provide a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst SMEs in Malaysia. Research on fraudulent financial reporting amongst SMEs is very limited, especially involving the level of competence of the tax audit officers; therefore, this study should contribute to the tax evasion literature by providing a comprehensive model of predicting tax evasion through fraudulent financial reporting using a Malaysian tax setting.

Despite regulatory claims of straitening volatility and preventing crashes, evidences on circuit breakers' ability to achieve so are nonconclusive. While previous scholars studies general performances of circuit breakers, the authors examine whether Malaysian price limits aggravate volatility, impede price discovery, and interfere with trading activities in both tranquil and stressful periods.

The study uses a combination of parametric and nonparametric techniques consistent with Kim and Rhee (1997) to examine the major ex-post hypotheses in circuit breaker research.

For calm markets, the authors find significant success of upper limits in tempering volatility with low trading interference. Lower limits show mixed results. Conversely, in crisis markets limits fare poorly in nearly all aspects, particularly for lower limits.

Ramifications of the paper's findings are discussed through highlighting the asymmetric nature of price limits' ex-post effects. The paper also contributes to regulatory debate surrounding the quest for an optimal price limit.

The paper is the first of its kind in documenting long-horizon evidence of ex-post effects of a wide-band price limit. Moreover, the paper is unique in its approach in bifurcating circuit breaker performance along the line of market stability periods.

Proposes that, arms length economic system (ALS) is not always appropriate for developing nations. The alternative of a relationship based system (RBS) which is often mistaken for crony capitalism as practiced in Malaysia is offered. Entrepreneurial spirit so fundamental to the development of an economy may be so lacking as to perish under an ALS yet be able to flourish under RBS. Explains three major aspects of how the Malaysian Economy was able to flourish under the RBS (1) the cultural reform of the majority indigenous group (2) the multi‐cultural cooperation between the economically superior Chinese and the less economically developed Malays and (3) The spill‐over effect from privatisation policies. Recognising the existence and legitimacy of an RBS as an economic model may offer a new approach towards poverty eradication and economic development of Third World countries.

Over recent years, the multi-stakeholder role in sustainable ecotourism within Asia has emerged as a crucial narrative for sustainable ecotourism management across countries on the continent. This trend is perhaps due to the fact that ecotourism is one of the most rapidly growing sectors within the tourism industry. However, to date, no reviews have provided a comprehensive analysis related to the role of multi-stakeholders in the achievement of ecotourism sustainability, particularly in the Asian context. This study aims to fill this knowledge gap by examining the current knowledge regarding multi-stakeholder involvement in sustainable ecotourism within Asia.

A systematic review procedure was followed. 320 articles were finalized, from which 34 related pieces of research were selected from the Scopus and Web of Science databases.

Three themes emerged from this paper. Recommendations were highlighted to enhance sustainable ecotourism. The study concluded that a more enabling research environment should be provided to improve discourse and encourage policy interventions.

No previous studies have explored the multi-stakeholder's role in achieving Asian sustainable ecotourism, indicating a critical gap to be fulfilled. This paper uniquely contributes to the field by providing a comprehensive review of the roles and challenges of multiple stakeholders in sustainable ecotourism across Asia and proposing innovative policy solutions tailored to the region's unique socio-economic and cultural context. Moreover, it puts forward potential solutions to bolster sustainable ecotourism within Asia, benefiting both stakeholders and the destination.

The purpose of this study is to investigate whether Tawarruq Islamic home financing (IHF) products remain untouched and maintain their position as the top IHF product in Malaysia.

The study adopted a qualitative research methodology that included both literature review and content analysis. Firstly, the existing studies and literature were reviewed to compare different types of IHF. The composition of IHF products offered by these Islamic banks was then investigated further to analyse each bank’s progress in IHF from 2015 to 2019. The data were gathered from bank websites, brochures, product disclosure sheets and annual reports.

The findings reveal that around 62.5% of Islamic banks offered Tawarruq for IHF in the year 2020. For the banks that offered Tawarruq, the amount of the financing continued to grow each year. The plausible reason for the preference for Tawarruq was its less risky nature, despite facing numerous operating, legal and Shariah issues.

This study has several limitations, including the fact that it was limited to home financing products only, the methodology used and the research period.

This study aimed to provide beneficial insights into the use of Tawarruq, which has been a source of concern for regulators as well as steps made to reduce its usage in the industry. Islamic banks should be more proactive in developing non-Tawarruq products to enhance product innovation in the market and minimise the heavy reliance on debt-based products.

This study provides useful insights by analysing IHF in depth for each Islamic bank and making recommendations for future research. Specifically, the method facilitated critical discussions and comparisons to previous research findings as to why Tawarruq has remained popular.

Virtual professional learning communities provide digital platforms for teachers across the globe to join learning networks and engage in continuous and unrestricted learning. This study aimed to explore the impact of contextual factors on establishing virtual professional learning communities in Maldivian schools.

This quantitative study used a sample of 420 Maldivian in-service teachers chosen using two-stage cluster sampling and a stratified random sampling method.

The findings revealed that all three contextual factors – micro-, meso- and macro-contextual – positively and significantly influenced the virtual professional learning communities.

These findings recommend an integrated framework with micro-, meso- and macro-contextual factors as valuable instruments for educational leaders striving to establish virtual Professional Learning Communities (PLCs).

This study is among the first to examine the association of contextual factors of schools with the establishment of virtual PLCs in a country such as the Maldives, with geographically dispersed islands and limited resources.

The main purpose of this paper is to examine cost efficiencies of the selected Islamic and conventional commercial banks over the period of 2006 to 2009 in Malaysia.

Data envelopment analysis (DEA) was initially used, to investigate the cost efficiency of the Malaysian banking sector and followed by Tobit regression analysis determine factors influencing the efficiency of Islamic and conventional banks in Malaysia.

The DEA results reveal technical efficiency as the main contributor of cost efficiency for conventional commercial banks and allocative efficiency as the main contributor for cost efficiency of Islamic commercial banks. This indicates conventional commercial banks have been efficient in utilizing information technology and electronics. Islamic commercial banks conversely have been efficient in allocating and utilizing their resources. Additionally, scale efficiency is found to be the main source of technical efficiency for both Islamic and conventional commercial banks, denoting that size is important in improving bank efficiency. The results of Tobit regression analysis are twofold. First, it documents capitalization and bank sizes are positively and significantly associated to efficiency. Secondly, loan quality is found to be negatively and significantly associated to efficiency.

This paper contributes to the body of knowledge through its literature discussions on the efficiency of both Islamic and conventional banks and the effect of banks' specific characteristics on their efficiency.