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Article
Publication date: 6 January 2003

Tengku Akbar Tengku Abdullah

International Journal of the Economics of Business produced a special issue on “Symposium on the US brand name prescription drug antitrust legislation” in 1997. This case involved…

193

Abstract

International Journal of the Economics of Business produced a special issue on “Symposium on the US brand name prescription drug antitrust legislation” in 1997. This case involved fascinating scientific and policy issues including price discrimination. Economic scholars contributed to the debate. This paper gives a management accountant’s view on the competition policy issue. It clarifies the competition policy issue diagnostic tools (an analytical construct and concepts of cost). These diagnostic tools haave been able to give insights into the issue.

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Journal of Financial Reporting and Accounting, vol. 1 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 December 2007

Mara Ridhuan Che Abdul Rahman, Tengku Akbar Tengku Abdullah, Arawati Agus and Mohd Mohid Rahmat

Borderless transactions have resulted in changes to the competitive and technological environments. As a result, accounting profession faces challenges in meeting these changes…

854

Abstract

Borderless transactions have resulted in changes to the competitive and technological environments. As a result, accounting profession faces challenges in meeting these changes. Previous studies have indicated that accounting education had failed to develop students’ competencies critically required by market. This paper mainly focuses on competencies in the workplace in relation to its levels of importance; as well as the level of emphasis of the competencies during university learning. In this study, 1,300 questionnaires were distributed to accountants graduated from seven state‐run universities namely Universiti Malaya, Universiti Kebangsaan Malaysia, Universiti Putra Malaysia, Universiti Islam Antarabangsa Malaysia, Universiti Teknologi Mara, Universiti Utara Malaysia and Universiti Sains Malaysia. The respondents were asked to rank the level of importance and emphasis of thirteen competencies; namely communication skills, decision‐making skills, leadership development, continuous improvement skills, professionalism, information development and distribution skills, knowledge in planning and budgetary, management control system, interpreting and analyzing financial statements, knowledge in accounting, knowledge in auditing and knowledge in taxation. The study found that there were large gaps between the level of importance of competencies in workplace and the level of emphasis of competencies in workplace. In addition, the study also found positive correlation between the personality traits and the level of competencies. In general, these findings are consistent with the findings from other studies conducted. The findings should provide empirical and relevant input for assessing the content of the existing accounting programs.

Details

Journal of Financial Reporting and Accounting, vol. 5 no. 1
Type: Research Article
ISSN: 1985-2517

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Available. Open Access. Open Access
Article
Publication date: 15 December 2021

Dewi Hj Samri and Haziq Aisha

Keberkesanan penyampaian sesuatu maklumat memerlukan individu, alat mahupun saluran yang unggul dan bersesuaian. Usaha ini haruslah dirancang dan dipertimbangkan dengan teliti…

1495

Abstract

Keberkesanan penyampaian sesuatu maklumat memerlukan individu, alat mahupun saluran yang unggul dan bersesuaian. Usaha ini haruslah dirancang dan dipertimbangkan dengan teliti oleh pihak tertentu agar setiap apa yang ingin disampaikan dan dilaksanakan itu dapat diberigakan dengan mudah dan berkesan. Dari itu, penggunaan bahasa retorik dilihat sebagai batu loncatan yang memberikan keyakinan dan tahap keberkesanan yang tinggi bagi sesebuah wacana yang disampaikan tersebut. Kewibawaan retorik sebagai seni yang mempengaruhi bukan sahaja berperanan untuk memperkukuhkan kekuasaan mahupun mempengaruhi fikiran dan emosi orang lain namun sebaliknya mampu menstimulasikan keseimbangan hubungan sosial yang terbentuk melalui sistem pemerintahan sesebuah negara. Melalui penyelidikan ini, setiap ciri khas retorik dapat diketengahkan dengan menghuraikan peranan dan fungsi-fungsi yang dimainkan oleh jenis-jenis retorik dalam penulisan sesebuah wacana. Hal ini khusus bagi mengilustrasikan idea, gagasan mahupun suatu fakta terhadap sesuatu pendekatan dengan cara yang kreatif dan terbaik. Di samping itu, keutamaan bagi penerapan bahasa retorik dalam perutusan kerajaan seharusnya dapat diperkasakan sewajarnya dengan menjadikannya sebagai anjakan paradigma ke arah perpaduan dan nilai kesaksamaan dalam masyarakat. Justeru, kajian ini memanfaatkan Teori Retorik Moden oleh Enos dan Brown (1993) sebagai landasan utama dalam menganalisis sejumlah 20 perutusan rasmi berkaitan jangkitan covid-19 di Negara Brunei Darussalam. Berdasarkan pemerhatian dan penganalisisan yang dijalankan, hanya empat jenis retorik yang diaplikasikan dalam wacana tersebut. Kesimpulan statistik merangkumi 34% teknik pendedahan, 30% teknik penerangan, 33% teknik pemujukan dan hanya 3% bagi teknik penghujahan. Dapatan penyelidikan ini membuktikan bahawa penggunaan bahasa retorik dalam perutusan rasmi kerajaan adalah amat penting dalam memperkukuhkan sistem pemerintahan negara serta mampu melestarikan cara hidup yang relevan dan berkualiti.

The effectiveness of delivering information requiresindividuals, tools or channels that are superior and appropriate. This effort must be planned and considered carefully so that everything that is to be conveyed and implemented can be conveyed easily and effectively. Therefore, the use of rhetorical language is regarded as a stepping stone that provides confidence and a higher level of effectiveness. `Rhetoric as an influential art not only plays a role in strengthening power or influencing the thoughts and emotions of others but also stimulate sthe balance of social relations. Through this research, each rhetorical feature is highlighted to discuss its role and functions in the discourse. Using Enos and Brown’s Modern Rhetorical Theory (1993), a total of 20 official conferences on the latest developments of the spread of covid-19 infection were discussed. Findings have shown that there were four main types of rhetoric, i.e. Statistical conclusions which include 34% of expository techniques, 30% of descriptive, 33% of persuasion and only 3% for argumentation techniques. This also implies that rhetoric language is very important in ensuring the dissemination of knowledge among the institution and people is effective and and transparent.

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Southeast Asia: A Multidisciplinary Journal, vol. 21 no. 2
Type: Research Article
ISSN: 1819-5091

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Article
Publication date: 5 June 2019

Tengku Muhammad Jamil

The purpose of this study is to critically understand and find out the socio-political role of the Acehnese ulamas (Muslim scholars) in solving and coping with social issues faced…

197

Abstract

Purpose

The purpose of this study is to critically understand and find out the socio-political role of the Acehnese ulamas (Muslim scholars) in solving and coping with social issues faced by contemporary Acehnese society.

Design/methodology/approach

This study was conducted in the province of Nanggroe Aceh Darussalam, especially in the districts of Aceh Utara, Pidie, Aceh Besar, Aceh Selatan and Aceh Timur. The locations were chosen based on the consideration of the objective conditions that many ulamas were dwelling and could easily be found in these areas. Besides, the locations are historically believed as the origins of the Acehnese that are so diverse. In addition, a large number of social problems frequently arose within those regions. The subjects of this research study were a number of community determined by purposive sampling technique. The instruments used for the data collection in this research were observation, in-depth interview and library study; and interpretative understanding was also used to analyze the data.

Findings

The existence of the Acehnese ulamas represents the government’s recognition to word the traditional institutional in Aceh. However, some people think that institutions are used by the government to exploit ulama as the mediator between the government and the society. For the Acehnese ulamas, the institution could be used to consolidate their power for the benefit of the people.

Originality/value

The various theories discussed are considered the framework and guidance for this study, especially in terms of data collection and data analysis. The new theories and relevant references will also possibly be added to the following study.

Details

Journal of Islamic Marketing, vol. 11 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

Available. Open Access. Open Access
Book part
Publication date: 4 May 2018

Abstract

Details

Proceedings of MICoMS 2017
Type: Book
ISBN:

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Article
Publication date: 30 May 2023

Baizuri Baharum, Mohd Salehuddin Mohd Zahari, Mohd Hafiz Hanafiah and Muhammad A’rif Aizat Bashir

The importance of shopping streets has long been considered a critical aspect of urban tourism. However, limited exploration focuses on the supply side, especially from the tour…

222

Abstract

Purpose

The importance of shopping streets has long been considered a critical aspect of urban tourism. However, limited exploration focuses on the supply side, especially from the tour operator’s (TO) perspective. This paper aims to investigate TOs’ perceptions and attitudes towards packaging Tuanku Abdul Rahman Street (TARS) as an urban shopping spot in Kuala Lumpur.

Design/methodology/approach

Study data is gathered through qualitative in-depth interviews among 25 TO managers in Kuala Lumpur, Malaysia. The coding process was done manually, followed by qualitative data analysis using ATLAS.ti version 8 software.

Findings

The results show that the TOs regarded TARS as a must-visit shopping spot for international tourists. They argue that TARS’s competitiveness as a shopping street depends on the supporting infrastructure and safe environment, which are currently neglected by the relevant authorities and jeopardise the sustainability of TARS as a must-visit shopping street in the future.

Practical implications

This study’s findings generate value-added information on the potential of shopping tourism and TARS as must-visit shopping streets in Malaysia. On the other hand, the TOs’ concern about the lack of supporting infrastructure and unsafe environment generates varying consequences and implications for the individual TOs, tourism policymakers and government-related authorities.

Originality/value

This study offers new insight for urban tourism policymakers, managers and entrepreneurs to capture the attributes of a vibrant shopping street. There is exclusive potential for local tourism operators to take greater responsibility in shopping tourism planning processes and management operations through trustworthy planning partnerships among respective tourism stakeholders related to the shopping street domain.

Details

International Journal of Tourism Cities, vol. 9 no. 2
Type: Research Article
ISSN: 2056-5607

Keywords

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