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This is the first report on estimates of tax compliance costs of Malaysian companies. Compliance cost is an unavoidable cost of doing business and arises from activities associated with the reporting of income for tax purpose. The average compliance cost per company was estimated to be RM68,836, which is RM0.26 per RM 1,000 sales turnover. Sixty‐one percent of compliance cost was incurred in computation‐related activities and 39 percent in tax planning activities. Measured relative to revenue, the compliance cost is higher for smaller companies than for larger companies, which suggests that compliance cost is regressive, a finding similar to those reported in other countries.

Two disastrous Tsunamis, one on the west coast of Sumatra Island, Indonesia, in 2004 and another in North East Japan in 2011, had seriously destroyed a large number of bridges. Thus, experimental tests in a wave flume and a fluid structure interaction (FSI) analysis were constructed to gain insight into tsunami bore force on coastal bridges.

Various wave heights and shallow water were used in the experiments and computational process. A 1:40 scaled concrete bridge model was placed in mild beach profile similar to a 24 × 1.5 × 2 m wave flume for the experimental investigation. An Arbitrary Lagrange Euler formulation for the propagation of tsunami solitary and bore waves by an FSI package of LS-DYNA on high-performance computing system was used to evaluate the experimental results.

The excellent agreement between experiments and computational simulation is shown in results. The results showed that the fully coupled FSI models could capture the tsunami wave force accurately for all ranges of wave heights and shallow depths. The effects of the overturning moment, horizontal, uplift and impact forces on a pier and deck of the bridge were evaluated in this research.

Photos and videos captured during the Indian Ocean tsunami in 2004 and the 2011 Japan tsunami showed solitary tsunami waves breaking offshore, along with an extremely turbulent tsunami-induced bore propagating toward shore with significantly higher velocity. Consequently, the outcomes of this current experimental and numerical study are highly relevant to the evaluation of tsunami bore forces on the coastal, over sea or river bridges. These experiments assessed tsunami wave forces on deck pier showing the complete response of the coastal bridge over water.

The purpose of this study is to examine the relationship between board ethical commitment and the performance of the company. When directors embed ethics in discharging their duty, it will prohibit frauds, unnecessary actions and decisions that are detrimental to the company.

This study collected data for two years i.e. 2013 and 2014 from the annual report of the biggest 500 companies by market capitalisation as of 31 December 2013 listed under Bursa Malaysia stock exchange. Board ethical commitment is measured based on the Malaysian Code of Corporate Governance (MCCG) and various international best practices while corporate performance is measured based on return on equity, return on assets, net profit margin, market to book value and TobinQ.

This study found that ethical commitment by the board has a significant positive relationship with corporate performance. The findings are robust to the alternative performance measurements and lagged one-year corporate performance.

This paper enhances the theoretical understanding of the contribution of the board of ethical commitment to the sustainable performance of the company. However, this study suffered from a limited data collection period of two years only from the annual report of the company.

This study provides an indicator that the directors need to provide a good ethical leadership example to the employees and committed to built a good ethical work culture in the organisation via establishment of code of ethics. In addition, this code needs to be promoted, enforced and embedded in the operations of the organisation.

This study is original as it not only examines board ethical commitment from MCCG 2012 but also international best practices from various countries such as UK, USA and Europe. It also contributed to the literature and theoretical understanding of the importance of board ethical commitment specifically in developing countries like Malaysia that scarce in the literature.

The purpose of this paper is to examine the relationship between corporate governance and company performance and how a board’s ethical commitment can influence this relationship. Prior studies documented mixed evidence on the corporate governance and corporate performance relationship, which can be due to the influence of a board’s ethical commitment and will shape the corporate governance mechanism in the company and, in turn, influence performance.

This study collected data for two years, i.e. 2013 and 2014, from the biggest 500 Malaysian companies listed in the stock exchange. Corporate governance is measured based on the requirements of the Malaysian Code of Corporate Governance (MCCG), while a board’s ethical commitment is measured based on the MCCG and various international best practices. Corporate performance is measured based on return on equity, return on assets, net profit margin, market-to-book value and TobinQ.

A board’s ethical commitment was found to be significant in increasing the strength of the relationship between corporate governance and corporate performance. The findings are robust to the alternative performance measurements and lagged one-year corporate performance.

This paper provides further evidence on the importance of ethical practices to improve corporate environment and, hence, sustain a company’s performance. This study, however, was conducted on only large companies with a limited data collection period.

This study provides an indicator that the policymaker and regulatory authorities need to double their efforts in promoting and encouraging a board of directors to take a bold step in improving its ethical culture. Shareholders and investors need to use their power and rights to demand the company to improve their governance and ethical practices.

This study is original, as it measures a board’s ethical commitment from various sources of local and international best practices such as Malaysia, Australia, Canada, Norway, South Korea, Singapore, Sweden, Turkey, the UK and the USA. It also contributes to the literature and theoretical understanding of the interaction between a board’s ethical commitment and corporate governance on corporate performance, particularly in developing countries like Malaysia, which is scarce in the literature.

In Malaysia, there are a few numbers of frameworks and checklists in order to evaluate the sustainable performance of buildings. In addition, most of these assessment frameworks or checklists focus on environmental sustainability disregarding social and economic pillars. The research in social and economic sustainability in the construction industry is pushing forward, albeit at a slow pace. In addition, the growing number of sustainable criteria in the literature highlights the importance of a systematic framework for construction initiatives. This research aims to propose a comprehensive framework based on three pillars of sustainability, and, additionally, to categorize them in a manner that is applicable for all relevant stakeholders based on their level of involvement and needs. Finally, it identifies the relation between each criterion and stage of the construction lifecycle with the assistance of an expert panel. This research produces a framework that is useful for Malaysian construction stakeholders to reinforce their approach towards sustainability through social and economic aspects that are currently underestimated in the construction industry.

Sadaqah, a form of Islamic charity, was widely used to mitigate the adverse consequences of the COVID-19 pandemic on people’s socio-economic conditions and well-being. However, the extent to which Sadaqah served the intended purpose remains unclear. Therefore, this study aims to explore the perceived effects of Sadaqah on the situational poverty and well-being of tertiary education students in Malaysia during the pandemic. The findings of this study could provide valuable insights into whether and how Sadaqah can address situational poverty and well-being challenges during COVID-19-type emergencies.

This study surveyed students at three Islamic universities in Malaysia. A total of 288 complete and valid responses were collected and analysed. The study used the Kruskal Wallis test to examine the relationship between students’ socioeconomic status and their odds of receiving Sadaqah. The chi-square test was used to estimate Sadaqah’s perceived effect on students’ well-being. The repeated measure analysis of variance was used to examine the effect of Sadaqah on the situational poverty and well-being of the respondents.

The pandemic starkly magnified the situational poverty of students from underprivileged backgrounds and the well-being struggles of those from high-income households. Many students reported pandemic-induced financial and physical well-being issues, including difficulties meeting medical and food expenses. This underscores the pressing need for comprehensive support. However, the Sadaqah received by the students did not cover essential expenses such as rent, tuition and medical bills. This lack of comprehensive support could be a critical factor in Sadaqah’s limited impact on addressing situational poverty and enhancing the well-being of the students.

This study revealed Sadaqah’s limitations in addressing situational poverty during COVID-19-type emergencies and identified promising avenues for improvement. The findings underscore the need for a more comprehensive approach to Sadaqah, which could significantly enhance the well-being of its recipients. This insight could potentially inform policy and practice, inspiring hope for a more effective approach in the future.

The nonlinear density thermal/solutal fluctuations in the buoyancy force term cannot be ignored when the temperature/concentration difference between the surface and fluid is large. The purpose of this paper is to investigate the nonlinear density fluctuations across a flowing fluid with heat mass transfer effects on a non-axial rotating plate. Therefore, the impact of nonlinear convection in the flow of Casson fluid over an oscillating plate has been analytically investigated.

The governing equations are modeled with the help of conservation equations of velocity, energy and concentration under the transient-state situation. The dimensional governing equations are non-dimensionalized by utilizing non-dimensional variables. Later, the subsequent non-dimensional problem has been solved analytically using Laplace transform method.

The effects of thermal Grashof number, solute Grashof number, nonlinear convection parameters, Casson fluid parameter, unsteady parameter, Prandtl number as well as Schmidt number on hydrodynamic, thermal and solute characteristics have been quantified. The numeric data for skin friction coefficient, Nusselt number and Sherwood number are presented. It is established the nonlinear convection aspect has a significant influence on heat and mass transport characteristics.

The effect of nonlinear convection in the dynamics of Casson fluid past an oscillating plate which is rotating non-axially is investigated for the first time.

This study aims to examine the factors of implementing istibdal waqf and generating cash waqf funds through istibdal in Penang. This study was based on the previous problem statements, stating that waqf property could not be developed due to lack of cash funds. This has allowed the study to explore the factors for implementing istibdal waqf property and the extent to which the istibdal method can generate cash waqf funds in Penang.

This study adopted a qualitative method by conducting semi-structured interviews to achieve its research goals. Semi-structured interviews were conducted to comprehensively understand the current practice on istibdal cases in Penang State Islamic Religious Council (MAINPP) through official institutions concerned with waqf management practices in Penang. This research relied on purposive sampling to select the informants. It is a sampling strategy to select the informants in advance based on the research question. To achieve the purpose of this study, two officers from MAINPP were selected based on their working experience and specialisation criteria. As a result, several themes were successfully defined from the interview data before being analysed based on the content analysis method.

The results present three istibdal implementation processes outlined by MAINPP, namely, the istibdal implementation process for waqf land involved in the acquisition by state authorities (PBN), non-productive waqf land and istibdal applications from certain parties. The results also reveal two factors in implementing istibdal in Penang: the acquisition of waqf land by PBN and the application of istibdal for cemeteries by the Islamic Centre of Universiti Sains Malaysia. From the point of cash fund generation, no case of istibdal implementation records the generation of cash funds to MAINPP. Thus, this study ends with proposals for improving the process and implementing istibdal in Penang to generate cash funds to help MAINPP manage waqf properties.

The study only focused on implementing factors and generating cash waqf funds through istibdal in Penang. At the same time, it can be expanded to other states like Terengganu, Johor and Kelantan. This study only interviewed officers who manage matters related to the affairs of waqf properties. Therefore, it is believed that the study can be extended to other respondents, such as experts in cash fund generation investments and others.

This study proposed improvements to the policy and practice of istibdal waqf property to MAINPP after the shortcomings were identified throughout this study. If improved, these proposals will significantly impact the waqf properties involved in implementing istibdal, where it can generate cash and ensure the constant economic value of waqf properties.

This study has great implications for society through the development of a cash waqf fund that can provide great benefits to the needy, in addition to increasing funds for the welfare expenditure of Muslims through rental income, investment and development. Progress and significant impact on waqf property can provide a high indicator of the efficiency of an organisation in managing waqf property. This can attract the interest of the public, especially the wealthy, to always fulfil welfare through the waqf mechanism and share the wealth with the needy.

This study contributes to comprehensive field data on the implementation of istibdal in Penang. The data analysis results are significant to be used by the waqf property management.

This paper aims to traitted the combined effects of ferromagnetic particles and magnetic field on mixed convection in the Falkner Skan equation using analytical solution by the Duan–Rach method.

Visualization and grouping of effects of various physical parameters such as electrical conductivity of ferro-particles (electrical conductivity calculated using Maxwell model), ferro fluid volume fraction for Magnetite-Fe₃O₄-water and magnetic field represented by the Hartmann number in a set of third- and second-order nonlinear coupled ordinary differential equations. This set of equations is analytically processed using the Duan–Rach Approach (DRA).

Obtained DRA results are validated using a numerical solution (Runge–Kutta–Fehlberg-based shooting method). The main objective of this research is to analyze the influence of physical parameters, in particular electrical conductivity, Ferrofluid volume fraction in the case of Magnetite-Fe₃O₄-water, in addition to the types of solid nanoparticles and Hartmann number on dynamic and thermal distributions (velocity/temperature). Results of the comparison between the numerical solution (Runge–Kutta–Fehlberg-based shooting method) and the analytical solution (DRA) show that the DRA data are in good agreement with numerical data and available literature.

The study uses Runge–Kutta–Fehlberg-based shooting method) and the analytical solution (DRA) to investigate the effect of mixed convection, in the presence of Ferro particles (Magnetite-Fe₃O₄) in a basic fluid (water for example) and subjected to an external magnetic field on the Falkner–Skan system.