Adi Irfan Che‐Ani, Zaleha Mohd Noor, Low Sui Pheng, Norngainy Mohd Tawil and Mazlan Mohd Tahir
There have been several recent cases reported in Malaysian newspapers of complaints about the impact of construction works on the physical conditions of the surrounding buildings…
Abstract
Purpose
There have been several recent cases reported in Malaysian newspapers of complaints about the impact of construction works on the physical conditions of the surrounding buildings. The purpose of this paper is to present the findings of a study conducted on a complaint received by the Local Authority in Selangor, Malaysia, about the impact of adjacent new construction works on the conditions of existing buildings in the neighbouring vicinity.
Design/methodology/approach
The sample case study consists of 28 units of two‐storey terrace houses, and the instrument used was the inspection form for building inspections. A building survey was carried out for all the buildings in the case study. Two teams conducted the survey. Each team was led by a professional building surveyor and assisted by two assistant building surveyors. Apart from basic surveying tools, a digital calliper was also used to measure cracks. Crack‐width data were collected and analysed using the statistical package for social sciences (SPSS) software.
Findings
The findings show that the adjacent new construction works have impacted the existing buildings nearby. A numbers of cracks of various magnitudes were identified in all the existing houses. One significant finding is that there appears to be no significant relationship between the cracks on the interior and the exterior, nor between the original and the renovated parts, of the existing buildings.
Originality/value
The significant number of cracks identified in the existing houses implies that the cracks were associated with the impacts from the new construction works. However, the primary cause of the building cracks was difficult to determine. It is therefore proposed that the Local Authority should establish guidelines at the local level for new construction works to prepare an inspection report on the condition of existing buildings in the surrounding area before the project commences. Building condition reports can then be used for reference in the event of claims received from the surrounding building owners alleging that the new construction works have adversely impacted the existing conditions of nearby buildings.
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Olawole Fawehinmi, Mohd Yusoff Yusliza, Zaleha Mohamad, Juhari Noor Faezah and Zikri Muhammad
Studies have highlighted concerns about the role of knowledge creation between human resource management practices and employee behaviour. The purpose of this paper is to examine…
Abstract
Purpose
Studies have highlighted concerns about the role of knowledge creation between human resource management practices and employee behaviour. The purpose of this paper is to examine the impact of green human resource management (green HRM) on employee green behaviour (EGB) through the mediation of environmental knowledge of lecturers in public research universities in Malaysia.
Design/methodology/approach
This cross-sectional study examines the mechanism in which green HRM affects the EGB of lecturers through environmental knowledge in Malaysian public research universities. Smart PLS was used to analyse the relationships from 425 valid responses.
Findings
The findings of the study show that green HRM affects EGB through the full mediation of environmental knowledge. This finding gives a theoretical implication in terms of ability, motivation and opportunity theory.
Research limitations/implications
The scope of this study is limited to public research universities in Malaysia. Future studies may explore other variables that could expedite the relationship between green HRM and EGB. Implications include policy making that emphasises on enhancing environmental knowledge of lecturers.
Originality/value
To the best of the authors’ knowledge, no study has been conducted using environmental knowledge as a mediator between green HRM and EGB.
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Noor Sharifatul Hana Yeop, Zaleha Md Isa, Khadijah Shamsuddin, Khor Geok Lin, Zaleha Abdullah Mahdy, Haslinda Hassan and Hasanain Ghazi
The aim of this study is to determine the prevalence of hypocalcaemia among first-trimester pregnant women and its contributing factors.
Abstract
Purpose
The aim of this study is to determine the prevalence of hypocalcaemia among first-trimester pregnant women and its contributing factors.
Design/methodology/approach
A cross-sectional study was carried out among first-trimester pregnant women who were recruited during their first antenatal visit. A total of 396 respondents of age 18-40 years completed the self-administered questionnaire (socio-demographic, socio-economic, obstetric information), validated semi-quantitative food frequency questionnaire for calcium (FFQ-calcium), anthropometric measurements (weight and height) and blood test for serum calcium during their first trimester.
Findings
The prevalence of hypocalcaemia based on serum calcium level of less than 2.11 mmol/L was 26.0 per cent (n = 103). The median serum calcium level was 2.2 mmol/L (IQR, 25th and 75th percentile – 2.1 and 2.3, respectively). Milk intake of less than two glasses per day during pregnancy showed a twofold increase in developing hypocalcaemia (OR, 2.231; 95 per cent CI, 1.399, 3.588). Other than that, underweight (aOR, 2.038; 95 per cent SK, 1.088, 3.820) and obese before pregnancy (aOR, 1.954; 95 per cent SK, 1.007, 3.790) are also predictors of hypocalcaemia.
Originality/value
The prevalence of hypocalcaemia among first-trimester pregnant women in this study was 26.0 per cent. Intake of two or more glasses of milk per day can help prevent hypocalcaemia at this stage of pregnancy.
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Zaleha Othman, Mohd Fareez Fahmy Nordin and Muhammad Sadiq
This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.
Abstract
Purpose
This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.
Design/methodology/approach
This study applies a qualitative research method, i.e. case study, to address the specific research objective.
Findings
The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures.
Practical implications
The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring.
Originality/value
Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax.
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Yunita Awang and Suhaiza Ismail
This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in…
Abstract
Purpose
This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in the banking industry.
Design/methodology/approach
For achieving the objective, a questionnaire survey was used. With the inclusion of 121 samples of participants in the financial reporting process, data analysis was conducted using partial least square structural equation modelling (PLS-SEM).
Findings
The results indicate that attitude, subjective norm and ethical judgement are significant in influencing unethical financial reporting intention, with ethical judgement having the smallest effect on such intention.
Practical implications
The findings of this study are useful in guiding the management and regulators to develop strategies to curb the occurrence of unethical financial reporting. This study also gives some insights to the public, especially the banks’ shareholders and depositors, into the unethical financial reporting intention of actual participants in the financial reporting process, who are being entrusted to handle the reporting affairs of banking institutions.
Originality/value
This study is the first to examine the factors influencing accounting practitioners’ intention to financial reporting fraud in a Malaysian banking setting. As it examines the actual participants in the financial reporting process, the results contribute towards a better understanding on unethical financial reporting intention within banking institutions as highly regulated industry. Additionally, it provides evidence for the suitability of the PLS-SEM in statistical analysis.
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Yunita Awang, Abdul Rahim Abdul Rahman and Suhaiza Ismail
This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim…
Abstract
Purpose
This study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim accounting practitioners in the Malaysian banking institutions.
Design/methodology/approach
A questionnaire was used for a sample of 121 Muslim accounting practitioners who are participants in the financial reporting process of Malaysian banking institutions. The data are analysed using partial least squares structural equation modelling.
Findings
The study found that attitude and subjective norms are positively significant in influencing fraud intention in financial reporting. In other words, the more the respondents were in favour of fraud and perceived that their referent groups would approve or support the behaviour, the stronger their intentions to commit fraud. On the other hand, the result for Islamic professional ethics is insignificant, which indicates that the Muslim accounting practitioners may not be significantly influenced by the Islamic code of professional ethics on their intention towards fraud in financial reporting.
Research limitations/implications
The study adds to the scant literature investigating factors influencing Malaysian accounting practitioners’ intentions for fraud in financial reporting in the banking sector. The limitations include the use of scenario leading to the issue of social desirability bias and the use of purposive sampling technique that limits the generalizability of the results.
Practical implications
The findings provide potential avenues for Malaysian banking sector managers to enhance their recruitment and training programmes and give some insights to the public, especially the banks shareholders and depositors, into the fraud in financial reporting intention of the actual participants in the financial reporting process.
Originality/value
To the author’s knowledge, this paper is the first to examine, in the Malaysian banking setting, the influence of attitude, subjective norms and adherence to Islamic professional ethics on the fraud intention in financial reporting among accounting practitioners. There are few investigations to date on the factors of influencing or mitigating the accounting practitioners’ intention to commit fraudulent reporting.
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Murtaza Masud Niazi, Zaleha Othman and Sitraselvi Chandren
Firm performance has become a thriving research field. However, a review of previous studies shows that the answers to several fundamental questions remain vague and require…
Abstract
Purpose
Firm performance has become a thriving research field. However, a review of previous studies shows that the answers to several fundamental questions remain vague and require further investigation. Thus, the purpose of this study is twofold. The first is to determine the extent of the involvement of political connections (PCs) in Pakistani-listed companies, and the second is to examine the association between PCs and firm financial performance with director efficacy’s moderating role.
Design/methodology/approach
A data set of 221 non-financial companies listed on the Pakistan Stock Exchange for 10 years (2008–2017) was analysed using panel-corrected standard error regression. Additionally, the authors address endogeneity issue by using Hackman two-stage estimation and lagged variables regression.
Findings
The study found that PCs negatively affected the firm’s financial performance, and director efficacy as a moderator strengthened this relationship. The result is consistent with the political economy theory that argues that an unstable political system and a weak judicial system will strongly affect investors and their rights.
Practical implications
The impact of political influence on the corporate sector remains a concern for policymakers, regulators, investors, financial experts, auditors and academic researchers. This study’s findings are that an effective board of directors can strengthen the company’s best practices by controlling political connectedness to protect all the interested parties, particularly investors, and restore their confidence. Therefore, the results of this study can assist all stakeholders when a PCs exists to make the right decisions.
Originality/value
The study extends the literature in terms of theoretical contribution that uses an integrative approach to combine political economy theory, agency theory and resource dependence theory to address the moderating role of director efficacy with an association between PCs and firm financial performance. To the best of the authors’ knowledge, no extant research has investigated the association between PCs and firm financial performance using five aspects of PCs, along with moderator director efficacy.
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Muhammad Kashif Khan, Siti Zaleha Abdul Rasid, Barjoyai Bardai and Sarah Athirah Saruchi
The purpose of this research is to introduce an innovative framework called the waqf cooperative housing framework (WCHF), with an objective to create a synergistic equilibrium…
Abstract
Purpose
The purpose of this research is to introduce an innovative framework called the waqf cooperative housing framework (WCHF), with an objective to create a synergistic equilibrium between waqf and cooperative housing schemes. To tackle problems related to the dearth of financing, this research postulates an innovative waqf-based source of finance that involves generating revenue from common areas (waqf area) within the vicinity of the condominium.
Design/methodology/approach
Primary data were collected through interviews and the data were analysed using the NVIVO software. The interviewees comprised managers from property development sectors, public sector officials, university lecturers in Islamic finance, CEOs, top management officials from Islamic financial institutions, community leaders and shariah scholars.
Findings
A framework was proposed based on the result of the interviews. It was found that innovative models such as WCHF can resolve the issue of affordable housing in Karachi such as decreasing the financial burden on the public exchequer, bringing positive change to the lives of the poor, fulfilling the property developer’s corporate social responsibility, fulfilling the religious duty of the general public and condominium owners towards their fellow beings as well as creating new employment opportunities for people who are working in the financial sector (waqf management companies/trustees) and the construction sector.
Research limitations/implications
Even though this study has introduced an innovative and practical solution to the financing of affordable housing, it also encountered some limitations. First, it is conducted in Karachi city involving six group of respondents; thus, the findings cannot be generalised with other contexts. Similar research needs to be conducted in different contexts.
Originality/value
To date, this is among the first studies, to the best of the authors’ knowledge, to investigate cooperative affordable housing with the help of innovative Islamic finance tools in the context of Pakistan. Furthermore, insufficient attention has been given to the enabling and hindering factors behind the acceptance of a framework that seeks to initiate a cooperative scheme based on an innovative waqf financing tool that generates revenue from common areas around a condominium.
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Health plays a crucial role in the daily lives and supporting health is the important role of medicine. With the availability of traditional, complementary and alternative…
Abstract
Purpose
Health plays a crucial role in the daily lives and supporting health is the important role of medicine. With the availability of traditional, complementary and alternative medicine (TCAM), the demands and willingness to pay among users are increasing. Hence, this study aims to determine the psychological factors influencing the willingness to pay for TCAM among Malaysian adults.
Design/methodology/approach
In total, 300 completed self-administered questionnaires were collected from Malaysian adults using a purposive sampling method through intercepts at public health-care facilities. A structural equation modelling approach using partial least square was used to test the hypotheses.
Findings
The findings show that attitude, subjective norms, perceived price and knowledge have a significant impact on willingness to pay for TCAM. Surprisingly, there was no relationship found between perceived behavioural control and health consciousness on willingness to pay for TCAM.
Originality/value
The findings of this study are expected to provide better insights into TCAM use among Malaysian adults. The results are also important to encourage health-care institutions and practitioners to educate the general public on the safety of TCAM to ensure more health benefits to the users.