A.K. Arof, N.A. Mat Nor, N.R. Ramli, I.M. Noor, N. Aziz and R.M. Taha
The purpose of the paper is to study the effect of color stability on introducing chenodeoxycholic acid (CDCA) into a colored liquid extract from saffron and determine the color…
Abstract
Purpose
The purpose of the paper is to study the effect of color stability on introducing chenodeoxycholic acid (CDCA) into a colored liquid extract from saffron and determine the color quality of the extract over a nine-month period.
Design/methodology/approach
Six colored liquid samples with different CDCA contents ranging from 0 to 45 Wt.% have been successfully prepared. Chromaticity (C*), color saturation (s), UV-Vis spectroscopy and coloring strength studies have been assessed to determine how CDCA influences the color properties and to study the color quality over time. The color quality was analyzed using the Commission Internationale de l’Eclairage (CIE) system.
Findings
All results obtained revealed that the addition of CDCA significantly influenced the overall color performance of the saffron extraction. However, the most pronounced improvement was recorded with the use of 45 Wt.% CDCA. The sample exhibited the highest color quality at the end of nine months of storage with highest absorbance: C* value = 91.38, color saturation = 0.96 and coloring strength = 687.
Practical implications
This preliminary study offers significant findings for further research focused on stability of natural colorants extracted from Spanish saffron that can provide benefits for future applications especially in coating industry, food, agriculture, medicine and others.
Originality/value
The values of this work can be observed from the information and evidence provided by CIE color stability in terms of chromaticity and saturation, as well as UV-Vis spectrophotometric measurement. It showed that the addition of CDCA additive can help to prolong and enhance the natural colorant properties from Spanish saffron (Crocus sativus L.) for nine month of storage. This proved that by adding additives such as CDCA the saffron colorant can be maintained. To the best of the authors’ concern, this is the first time CDCA is used to prevent color degradation of natural colorant from saffron.
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Noor Ain Alin @ Nordin and Asmak Ab Rahman
Purpose – The purpose of this chapter is to study the concept of infaq in Islam, investigate its practice in Malaysia, analyse its role in public universities (PUs), investigate…
Abstract
Purpose – The purpose of this chapter is to study the concept of infaq in Islam, investigate its practice in Malaysia, analyse its role in public universities (PUs), investigate the issues and constraints of infaq for financing of higher education in Malaysia and suggest recommendations for improvement.
Methodology/approach – This study used a qualitative methodology and was conducted to obtain information on the practice of infaq in financing tertiary-level education in Malaysia, to learn about the recommended practice of infaq in Islam, to analyse its implementation and to explore the constraints faced in the financing of higher education in Malaysia.
Findings – This study indicated that the practice of infaq helps to ease the burden of rising fees and the cost of living for university students.
Research limitations/implications – The study only focused on the role of infaq in financing higher education in Malaysia. The sample for this study involved four PUs in the Klang Valley.
Originality/value – This study provides new contributions to the field of education infaq in Malaysia.
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Theo Christopher and Salleh Hassan
This study examines the perceptions of Malaysian investment analysts on the usefulness of statement of cash flows compared with other sections in the annual report. Namely, the…
Abstract
This study examines the perceptions of Malaysian investment analysts on the usefulness of statement of cash flows compared with other sections in the annual report. Namely, the Chairperson's Statement, Director's Report, Profit & Loss Account, Balance Sheet, Auditor's Report, and the Notes to the Financial Statements. The inference of this study, drawn from a mail survey, suggests that investment analysts perceive the statement of cash flows to be as useful as the balance sheet and less useful than the profit and loss account but more useful than the other sections forming the basis of the study. It is read less thoroughly than the balance sheet and profit and loss account and poses greater difficulty in understanding, however, surprisingly, requires less explanation. A comparison with a prior New Zealand study indicates differences between the two studies. Plausible reasons are proffered for these differences.
Rilwan Kayode Apalowo, Mohamad Aizat Abas, Zuraihana Bachok, Mohamad Fikri Mohd Sharif, Fakhrozi Che Ani, Mohamad Riduwan Ramli and Muhamed Abdul Fatah bin Muhamed Mukhtar
This study aims to investigate the possible defects and their root causes in a soft-termination multilayered ceramic capacitor (MLCC) when subjected to a thermal reflow process.
Abstract
Purpose
This study aims to investigate the possible defects and their root causes in a soft-termination multilayered ceramic capacitor (MLCC) when subjected to a thermal reflow process.
Design/methodology/approach
Specimens of the capacitor assembly were subjected to JEDEC level 1 preconditioning (85 °C/85%RH/168 h) with 5× reflow at 270°C peak temperature. Then, they were inspected using a 2 µm scanning electron microscope to investigate the evidence of defects. The reliability test was also numerically simulated and analyzed using the extended finite element method implemented in ABAQUS.
Findings
Excellent agreements were observed between the SEM inspections and the simulation results. The findings showed evidence of discontinuities along the Cu and the Cu-epoxy layers and interfacial delamination crack at the Cu/Cu-epoxy interface. The possible root causes are thermal mismatch between the Cu and Cu-epoxy layers, moisture contamination and weak Cu/Cu-epoxy interface. The maximum crack length observed in the experimentally reflowed capacitor was measured as 75 µm, a 2.59% difference compared to the numerical prediction of 77.2 µm.
Practical implications
This work's contribution is expected to reduce the additional manufacturing cost and lead time in investigating reliability issues in MLCCs.
Originality/value
Despite the significant number of works on the reliability assessment of surface mount capacitors, work on crack growth in soft-termination MLCC is limited. Also, the combined experimental and numerical investigation of reflow-induced reliability issues in soft-termination MLCC is limited. These cited gaps are the novelties of this study.
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Salleh Hassan and Theo Christopher
This study examines the incentives motivating listed companies in Malaysia to voluntarily choose the Direct Method over the Indirect Method in reporting cash flow from operating…
Abstract
This study examines the incentives motivating listed companies in Malaysia to voluntarily choose the Direct Method over the Indirect Method in reporting cash flow from operating (CFO) activities in their 1997 annual financial reports following the adoption of the IAS 7 (Revised) Statement of Cash Flows (SCF), which was used prior to the current standard MASB No. 5 Cash Flow Statement promulgated by the Malaysian Accounting Standards Board (MASB) in 1999. Adopting the signalling perspective, the general hypothesis of this study is that the choice of the Direct Method over the Indirect Method in reporting CFO activities is to maximize a firm’s value via engagement in quality signalling to the market. Specifically, it is hypothesised that such decision is influenced by the firm’s level of managerial efficiency, financial risk, size, its auditor, and industry membership. The sample consists of 231 firms listed on the Kuala Lumpur Stock Exchange; 32 firms in the treatment group (Direct Method) and 199 firms in the control group (Indirect Method). Based on the results from the univariate and multivariate analyses, we found all variables to be in the hypothesised directions. However, we infer that the decision to choose the Direct Method for reporting CFO activities in SCF is significantly influenced by the firm’s level of managerial efficiency, size, and its auditor. Thus, there is support for the general hypothesis of maximization of the value of the firm via quality signalling. The authors gratefully appreciate the helpful comments of the discussant and workshop participants at the 11th Asian‐Pacific Conference on International Accounting
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Abdulghadar Awheda, Mohd Nizam Ab Rahman, Rizauddin Ramli and Haslina Arshad
The purpose of this paper is to give a clear picture of the evidence for small and medium enterprises of what the key factors are affecting the performance of supply chain members…
Abstract
Purpose
The purpose of this paper is to give a clear picture of the evidence for small and medium enterprises of what the key factors are affecting the performance of supply chain members (SCMs) and their impact.
Design/methodology/approach
The authors conducted a survey of small and medium automotive enterprises. After a comprehensive search of the literature on effective factors requirements of supply chain actors (supplier, manufacturer, inventory, distribution, and information flow) 23 factors were identified, and collected data were analysed using SPSS software.
Findings
The results show that among the 23 factors, the inventory level is the most significant factor for inventory with the highest percentage (91 per cent). This is followed by productivity to fill the order (88 per cent) and lead time of manufacturing (86 per cent) for manufacturer, and transportation flexibility (84 per cent) for distribution section.
Research limitations/implications
Study limitation was that only the companies related to automotive sector were selected, and the number of usable questionnaires was fairly small.
Practical implications
The results can help further by introducing a much better perception of effective factors that result in optimizing the practices of supply chain management techniques in order to enhance business performance. The findings also help build a new initiative to be performed by top management when attempting to strengthen partnership and integration among members.
Originality/value
This research draws from institutional theory to contribute to the growing body of practical field and conceptual literature on supply chain integration and provides knowledge in assisting small- and medium-sized enterprises to clarify factors that affect SCMs in order to enhance and manage their operational processes.
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Fateme Seihani Parashkouh, Sohrab Kordrostami, Alireza Amirteimoori and Armin Ghane-Kanafi
The purpose of this paper is introducing an alternative model to measure the relative efficiency of observations with undesirable products. Describing the reference set and…
Abstract
Purpose
The purpose of this paper is introducing an alternative model to measure the relative efficiency of observations with undesirable products. Describing the reference set and benchmarking.
Design/methodology/approach
In this paper, an alternative definition of weak disposability assumption is introduced to handle undesirable outputs. Actually, two types of undesirable outputs are addressed and a substitute definition of weak disposability is presented.
Findings
Using this assumption a linear production technology set along with a performance analysis model is constructed to assess the relative efficiency of the decision-making units. To illustrate the radial application of the proposed approach, a real case on transportation system of USA during 1992-2009 is given.
Originality/value
To date, data envelopment analysis studies have investigated undesirable outputs by the assumption of weak disposability, defined as the proportional contraction of good and bad products, which leads to the null-joint assumption between good and bad outputs. Therefore, the only way to produce no undesirable outputs is producing zero desirable outputs. So the production process should be stopped while it is not economically cost-effective. However, in some processes there are some undesirable outputs, which are decreased with non-same percentages. So these undesirable outputs can be stopped while the good outputs have a strictly positive value. In this situation, the good outputs are not null-joint with this type of bad outputs. In the current paper, a new definition of the weak disposability of outputs was represented while two groups of undesirable outputs were considered. Hence, desirable outputs and the first kind of undesirable outputs were decreased proportionally. However, the reduction value was different for the second kind of undesirable outputs. Hence, the null-joint assumption is removed from the production technology. Then, a new technology was proposed based on five postulates as inclusion of observations, free disposability of desirable outputs and inputs, new weak disposability, convexity and minimum extrapolation.
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Anshu Sharma, Anju Kumari Dhiman and Surekha Attri
This study aims to encapsulate the crude carotene pigment isolated from waste portion of Cucurbita maxima with the help of different encapsulating agents through lyophilization to…
Abstract
Purpose
This study aims to encapsulate the crude carotene pigment isolated from waste portion of Cucurbita maxima with the help of different encapsulating agents through lyophilization to transform crude pigment into stable form for further utilization.
Design/methodology/approach
This paper opted for encapsulation of extracted carotene pigment by lyophilization using various carrier materials such as maltodextrin 20 dextrose equivalent (DE), maltodextrin 10 DE and tapioca starch along with emulsifier polysorbate-80. After encapsulation of crude carotene pigment, prepared encapsulated powder was subjected to chemical analysis. The data was analysed statistically by a complete randomized design.
Findings
Maximum encapsulation efficiency, carotene content, antioxidant activity and water solubility index were achieved when 0.06% of crude carotene pigment was emulsified with same quantity of polysorbate-80, followed by encapsulation with 20% of maltodextrin 20 DE during lyophilization.
Originality/value
Even though few researchers have worked on the encapsulation of colour pigments, no researcher has reported encapsulation of carotene pigment extracted from waste of C. maxima.
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Syahnaz Sulaiman, Aznan Hasan, Azman Mohd Noor, Muhd Issyam Ismail and Nazrul Hazizi Noordin
This paper aims to present the viability of unit trust waqf (Islamic endowment) as an alternative asset class for waqf creation.
Abstract
Purpose
This paper aims to present the viability of unit trust waqf (Islamic endowment) as an alternative asset class for waqf creation.
Design/methodology/approach
This paper starts with the conceptual exploration of the literature in the areas of waqf. The sources of the literature cover authentic sources of the Qurʾān and ḥadīth, as well as secondary sources such as books, journal articles and online resources.
Findings
This paper provides the conceptual framework of five models of unit trust waqf and their investment management parameters.
Originality/value
The novelty of this paper lies in its attempt to highlight the importance of waqf investment strategy in ensuring sustainable returns for waqf. It does so by introducing the conceptual models of unit trust waqf as viable mechanisms to pool more cash waqf from individual investors. The sustainability of the capital waqf assets in the form of unit trusts is maintained through the parameters for its application proposed towards the end of the paper.
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Mohamad Solehin Mohamed Sunar, Maria Abu Bakar, Atiqah A., Azman Jalar, Muhamed Abdul Fatah Muhamed Mukhtar and Fakhrozi Che Ani
This paper aims to investigate the effect of physical vapor deposition (PVD)-coated stencil wall aperture on the life span of fine-pitch stencil printing.
Abstract
Purpose
This paper aims to investigate the effect of physical vapor deposition (PVD)-coated stencil wall aperture on the life span of fine-pitch stencil printing.
Design/methodology/approach
The fine-pitch stencil used in this work is fabricated by electroform process and subsequently nano-coated using the PVD process. Stencil printing process was then performed to print the solder paste onto the printed circuit board (PCB) pad. The solder paste release was observed by solder paste inspection (SPI) and analyzed qualitatively and quantitatively. The printing cycle of up to 80,000 cycles was used to investigate the life span of stencil printing.
Findings
The finding shows that the performance of stencil printing in terms of solder printing quality is highly dependent on the surface roughness of the stencil aperture. PVD-coated stencil aperture can prolong the life span of stencil printing with an acceptable performance rate of about 60%.
Originality/value
Stencil printing is one of the important processes in surface mount technology to apply solder paste on the PCB. The stencil’s life span greatly depends on the type of solder paste, stencil printing cycles involved and stencil conditions such as the shape of the aperture, size and thickness of the stencil. This study will provide valuable insight into the relationship between the coated stencil wall aperture via PVD process on the life span of fine-pitch stencil printing.