Malaysian Authorities Research Articles

E-GOVERNMENT PRACTICES AND ORGANIZATIONAL PERFORMANCE IN MALAYSIA LOCAL GOVERNMENTS

e-Government implemented to enhance the quality and performance of services in the public sector. Malaysia faces various issues and challenges in developing e-Government, including organizational performance weaknesses. Therefore, empirical studies are important to demonstrate the impact of eGovernment on the performance of the public sector holistically and comprehensively, which is greatlyneeded to serve as input in efforts to improve the quality of e-Government. This study explores the literature on e-Government and organizational performance to see the extent of e-Government's contribution to the performance of the local government sector. To fill the research gap, an empirical study using quantitative research methods was conducted on local government in Malaysia. A total of 149 questionnaires were distributed to Local Authorities in Malaysia, and 87 questionnaires were returned. Then, the data were analysed using descriptive methodology and an inferential statistical approach. The study findings indicate that the implementation of e-Government does not have a significant impact on organizational performance. The difference results may be attributes to variationsin the e-Government development index between developed and developing countries. Additional factors such as the difference acceptance level and challenges in implementation may further affect the outcomes. Therefore, the study's findings conclude that the direct relationship is not significant. It is possible that other intermediate factors or variables exist within the relationship, which could allow for the study to be tested indirectly.

The impact of restaurant safety measures on customer revisit intentions in the post-covid era

ABSTRACT Restaurant safety measures have become a key concern for customers since the beginning of the COVID-19 pandemic. The pandemic has increased customers’ awareness and concern toward restaurants’ hygiene standards. This study investigated the influence of restaurant safety measures on customer revisit intentions in the post-pandemic era with the mediating effect of customer engagement, gratification, and perceived risk reduction. A quantitative survey-based study was conducted using a structured questionnaire on 248 restaurant customers in Penang and Selangor, Malaysia. The findings reveal that restaurant safety measures do not directly influence customer revisit intentions. In contrast, customer engagement, gratification, and perceived risk reduction positively mediate the relationship between restaurant safety measures and customer revisit intentions. This study provides significant theoretical and practical implications by highlighting insights into how restaurant safety measures trigger customers to revisit restaurants for the restaurant authorities in Malaysia.

DETERMINANTS OF ZAKAT PAYMENT: THE VIEWPOINT OF STAKEHOLDERS IN SEREMBAN

Islamic countries widely recognize zakat as a significant means to promote equity in sharing wealth among Muslims. Despite the obligation of Muslims to pay zakat, the total amount collected is considerably lower than the amount acquired through taxes. Thus, this study aims to identify the determinants influencing zakat payment among Muslims in Seremban, Negeri Sembilan. It will provide a better understanding of the factors that shape zakat payment behavior in this district. The data collection method involved a quantitative survey using structured questionnaires administered to a sample of 400 Muslim residents in Seremban. The study utilized a range of statistical analysis techniques, including correlation and regression to examine the relationships between the determinants and zakat payment practice. The study found that convenience is the most significant determinant motivating individuals to pay zakat through zakat agencies. This finding provides valuable insights for zakat agencies, policymakers, and religious authorities in Malaysia to develop targeted strategies to increase zakat compliance behavior among Muslims. These may include improving religious education programs, implementing transparent reporting mechanisms, developing tailored outreach programs, leveraging technology to simplify and streamline the zakat payment process, and collaborating with community leaders to reinforce positive social norms in paying zakat.

Safe food handling knowledge and practices of Universiti Sultan Zainal Abidin cafeteria food handlers

Food safety has become a huge concern among health authorities in Malaysia due to the serious impact of foods being mishandled during preparation, processing, or storage, especially in food service environments. Therefore, this study was conducted to study knowledge and practices of safe food handling among Universiti Sultan Zainal Abidin (UniSZA) cafeteria food handlers. In this study, the questionnaires were modified from the previous study and distributed to fifty-five respondents who were selected using a convenience sampling method. The result was analysed and computed by using IBM SPSS version 21.0. This study found the average mean scores for all twenty items of knowledge towards safe food handling among food handlers involved in this study was 17.89±2.96. This indicates the majority of 87.3% (n = 48) respondents had ‘good’ knowledge while 7.3% (n = 4) respondents had ‘fair’ knowledge and another 5.5% (n = 3) had ‘poor’ knowledge score towards safe food handling. Besides, the majority of respondents had ‘good’ practices while none of the respondents had ‘poor’ and ‘fair’ score levels towards practices of safe food handling. The average mean score of practices toward safe food handling among food handlers involved in this study was 25.16±1.32. The results showed a positive correlation between the safe food handling knowledge and practices of UniSZA cafeteria’s food handler (p-value = 0.013). In conclusion, according to the score levels of safe food handling knowledge among food handlers of UniSZA cafeteria, the result revealed that the majority of the food handlers had a good level of knowledge and practices towards safe food handling. Good knowledge and the right practice among food handlers in their working premises would help to ensure that more harm to food can be avoided.

Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia

PurposeAnecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal audit function might affect ESG performance. This study aims to address this gap by examining whether the internal audit budget is positively related to the ESG performance of Malaysian listed firms. It also explores whether the sourcing arrangement of the internal audit function can moderate the internal audit budget – ESG nexus.Design/methodology/approachThe secondary data for the paper is extracted from two main sources, namely, the Thomson Reuters Eikon database and firms’ annual reports that were downloaded from the Bursa Malaysia website. The final sample consists of public firms listed on Bursa Malaysia over the period 2010 to 2019. Multivariate tests are used to examine the linkage between the variables.FindingsThe results show that the relationship between the annual internal audit budget and ESG performance is contingent on the sourcing arrangement of the internal audit function. Specifically, the results show that the annual internal audit budget has a positive impact on ESG performance for firms with an in-house internal audit function but not for firms outsourcing an internal audit function to external providers. Overall, the results suggest that the annual internal audit budget promotes ESG performance for firms performing their internal audit activities internally.Practical implicationsThe findings of this paper provide a strong motivation for authorities in Malaysia to develop new policies and rules aiming at ensuring that internal audit departments are adequately resourced to function effectively, thereby promoting corporate ESG performance. Moreover, the findings may be useful in informing the board of directors and other policymakers that establishing an in-house internal audit department assists in advancing corporate sustainability performance.Social implicationsThe findings of this paper suggest that investors, creditors and other stakeholders should link ESG reporting with the attributes of the internal audit function and outsourcing arrangement when evaluating firm performance. The total annual costs allocated to the internal audit function coupled with the outsourcing arrangement by an external provider should be considered for the overall assessment of the ESG performance and provide additional warranty towards corporate goals’ achievement and sustainability for the society.Originality/valueThis study extends previous studies on the determinants of ESG performance by focusing on two crucial aspects of the internal audit function: the annual budget and the outsourcing arrangement, a hitherto largely unexplored mechanism by the existing literature.

Digital public opinion and moratorium policy of Indonesia on Malaysia's maid online system to recruit Indonesian domestic workers

ABSTRACT Since Malaysian authorities developed the Maid Online System (MOS) to recruit foreign domestic workers remotely, including Indonesian workers, the government of Indonesia has enacted a moratorium policy. The system allows Malaysian employers to have low-cost overseas workers. Nevertheless, it offends the bilateral agreement signed in the Memoranda of Understanding between Indonesia and Malaysia. Within the system, the sending countries like Indonesia cannot appropriately protect the workers who utilize MOS independently. In contrast, the host countries dominate the process from pre-departure to arrival. Without proper protection from the country of origin, the workers are more likely to become victims of human trafficking and slavery. This study investigates the positive support of online Indonesian public opinion for Indonesia's moratorium policy concerning Malaysia's Maid Online System (MOS) to recruit foreign domestic workers, including Indonesians. The paper focuses on secondary data from YouTube, Instagram, and online news. The data analysis of this paper utilizes netnography to elaborate on domestic politics in which public opinion (comments on YouTube, Instagram, and online news) strongly supports Indonesia's moratorium policy. Considering Putnam's two-level game theory, this article argues that netizens support Indonesia's moratorium policy because of cost and benefits considerations, rivalry among states, and meritocratic authorities.

Data-Driven Identification of Factors That Influence the Quality of Adverse Event Reports: 15-Year Interpretable Machine Learning and Time-Series Analyses of VigiBase and QUEST.

The completeness of adverse event (AE) reports, crucial for assessing putative causal relationships, is measured using the vigiGrade completeness score in VigiBase, the World Health Organization global database of reported potential AEs. Malaysian reports have surpassed the global average score (approximately 0.44), achieving a 5-year average of 0.79 (SD 0.23) as of 2019 and approaching the benchmark for well-documented reports (0.80). However, the contributing factors to this relatively high report completeness score remain unexplored. This study aims to explore the main drivers influencing the completeness of Malaysian AE reports in VigiBase over a 15-year period using vigiGrade. A secondary objective was to understand the strategic measures taken by the Malaysian authorities leading to enhanced report completeness across different time frames. We analyzed 132,738 Malaysian reports (2005-2019) recorded in VigiBase up to February 2021 split into historical International Drug Information System (INTDIS; n=63,943, 48.17% in 2005-2016) and newer E2B (n=68,795, 51.83% in 2015-2019) format subsets. For machine learning analyses, we performed a 2-stage feature selection followed by a random forest classifier to identify the top features predicting well-documented reports. We subsequently applied tree Shapley additive explanations to examine the magnitude, prevalence, and direction of feature effects. In addition, we conducted time-series analyses to evaluate chronological trends and potential influences of key interventions on reporting quality. Among the analyzed reports, 42.84% (56,877/132,738) were well documented, with an increase of 65.37% (53,929/82,497) since 2015. Over two-thirds (46,186/68,795, 67.14%) of the Malaysian E2B reports were well documented compared to INTDIS reports at 16.72% (10,691/63,943). For INTDIS reports, higher pharmacovigilance center staffing was the primary feature positively associated with being well documented. In recent E2B reports, the top positive features included reaction abated upon drug dechallenge, reaction onset or drug use duration of <1 week, dosing interval of <1 day, reports from public specialist hospitals, reports by pharmacists, and reaction duration between 1 and 6 days. In contrast, reports from product registration holders and other health care professionals and reactions involving product substitution issues negatively affected the quality of E2B reports. Multifaceted strategies and interventions comprising policy changes, continuity of education, and human resource development laid the groundwork for AE reporting in Malaysia, whereas advancements in technological infrastructure, pharmacovigilance databases, and reporting tools concurred with increases in both the quantity and quality of AE reports. Through interpretable machine learning and time-series analyses, this study identified key features that positively or negatively influence the completeness of Malaysian AE reports and unveiled how Malaysia has developed its pharmacovigilance capacity via multifaceted strategies and interventions. These findings will guide future work in enhancing pharmacovigilance and public health.

Applying the Concepts of Benefit and Harm in Malaysian Bioethical Discourse: Analysis of Malaysian Fatwa.

Rapid developments in science and technology have resulted in novel discoveries, leading to new questions particularly related to human values and ethics. Every discovery and technology has positive and negative implications and affects human lives either directly or indirectly, involving all walks of life. Bioethical discourse in Malaysia must consider the multiracial and multireligious background of Malaysia and especially the Islamic view as the majority of Malaysians are Muslims and Islam is the religion of the federation. This article discusses several selected bioethical issues in Malaysia by studying the application of maṣlaḥah (the public good) and mafsadah (evil and harms) in Malaysian Islamic rulings (fatwas). This article uses the critical interpretation approach, as this is an ethical, interpretive, textual, and contextual analysis. In a situation when there is a conflict between maṣlaḥah and avoidance of mafsadah, it is preferred to attempt to address both needs. However, if maṣlaḥah and avoidance of mafsadah are mutually exclusive, the decision to choose must be made by weighing (tarjīḥ) and choosing the one which is superior. The maṣlaḥah and mafsadah concepts play vital and significant roles in bioethical discourse to realize human essential interests, namely faith, life, lineage, intellect, and property, thus achieving maqāṣid al-sharī'ah (the ultimate goal of sharia). This concept helps in guiding bioethical discussions, especially in determining the priority between achieving benefits and avoiding harms. The application of this concept will also assist Malaysian authorities in formulating appropriate rulings, especially bioethical issues related to Malaysian Muslims' lives.

Cash Holdings Determinants: The Case of Malaysian Local Authorities

This paper investigates the determinants of cash holdings by Malaysian local authorities. The researchers seek understanding on the motivation/intention behind the pattern of cash holdings and the theory that may be able to explain why the local authorities hold such amount of cash. Extensive research affirms that organizations in the private sector possess reasons to maintain cash, encompassing transactional, precautionary, and speculative objectives. The pecking order theory, trade-off theory, and free cash flow theory are also significant frameworks that explain why individuals, businesses, and institutions hold cash. However, there has been limited investigation into the factors influencing cash holdings in the public sector, particularly among local authorities in Malaysia. Therefore, relationship between the local authorities’ size, growth opportunities, financing deficits, liquidity, leverage, capital expenditure and access to credit market and cash holdings in Malaysian local authorities is examined. The sample in this study is 37 districts in Malaysia and data is collected from financial statements of the studied districts between 2015 and 2019. Thus, the total observations in this study are 185 districts-years.

Qualitative Review On ‘Awrah Issue of Muslim Women Athlete In Malaysia

Sharī‘ah law has provided a specific ruling upon legal attire that requires every Muslim to cover their ‘awrah. The restriction of disclosing ‘awrah can be derived from the Qur’an and practices of the Prophet Muhammad and his companions. Nevertheless, covering ‘awrah is not an easy task for every Muslim, women in particular, when it comes to sports activities or competitions involvement. The reason is that several events require the athletes to wear non-Sharī‘ah compliant attire that goes against the basis of ‘awrah regulation. To address this challenge, Malaysian authorities actively participated in formulating standardized guidelines for their guidance. Therefore, the objective of this study is to explore the current guidelines and assess how their implementation influences the commitment of Muslim women athletes to adhere to Shari‘ah law during their engagement in sports activities. This study employs qualitative methods involving observation and document analysis. It identifies a conflict between the dress code of Muslim athletes and the necessity to adhere to the 'awrah regulation outlined in both the Qur’an and al-Sunnah. Consequently, the study aims to propose recommendations for enhancing existing guidelines in alignment with Shari’ah principles.

Evaluation of Indicators for Participatory and Collaborative Design Process for Public Parks in Malaysia: Analytical Hierarchy Process

Public participation is deemed relevant and essential for ensuring a holistic approach with equal weighting in implementing the three sustainable pillars of environment, economy and society. Malaysia’s effective implementation of sustainable development frameworks also relies heavily on public participation activities. This participation allows for the incorporation of diverse perspectives, knowledge and experiences, ensuring that decisions and policies address the needs and aspirations of the affected community. This study examines the ranking of indicators for public participation exercises in park design in Malaysia. Using the analytical hierarchy process, 22 indicators from three main clusters were evaluated using a quantitative approach based on the opinions of subject matter experts. The methods of approach, types of public and public park design criteria are discussed in the results for the three construction phases recommended for implementation. This study establishes ranking indicators for each cluster relative to the three stages of development. The findings contribute to improving the present work process of the landscape architecture department at local authorities in Malaysia, ensuring an enhanced, holistic and impactful approach to participatory and collaborative design processes for public parks in Malaysia.

A Study of Waste Generation Prediction using Correlation and Multiple Regression Analyses

Today, governments, policymakers, and the public are deeply invested in waste generation and environmental preservation. Increased volumes of waste generation continue unabated due mainly to rapid population increase, urban migration, economic enhancements, and modern lifestyles. Two significant factors contributing directly to the higher waste generation volumes are population and gross domestic product (GDP). In Phase 1 of this study, a correlation analysis with a Pearson coefficient of more than 93% (r &gt; 0.93) shows a strong positive linear relationship between the amount of waste generation and population and GDP. Phase 2 provides a multiple regression analysis and the development of a regression model. They indicate that a 1-unit increment in waste generation is caused by 0.06 of the population and 0.119 of GDP while ßo remains constant at 124.449. Therefore, the multiple regression model in this study can be applied by solid waste management authorities in Malaysia to forecast future waste generation volumes accurately. However, further investigation on other significant factors is suggested for future work to develop a holistic model for solid waste management in Malaysia.

Pakistan Halal Standards for Food: An Analysis of Juristic Opinions on Sea Creatures

The question of Halal and Haram has been very important and of major concern in all religions. Islam has emphasized on it and has laid down the stress on adopting Halal and prohibiting from Haram. In the contemporary age which is of standardization and processing, the standardization of foods on the basis of Halal and haram is also adopted by Muslim and non-Muslim countries. In Pakistan Halal certification for food is also working and Malaysian Halal authorities has a key role in establishing the HALAL authority. Before the establishment of Pakistan Halal authority, Malaysian authorities has also issued HALAL certificates to many food companies of the Pakistan as Engro, Rafhan and Shan Foods on the basis of MS 1500 (Malaysian Halal standard for Food). In Pakistan the working on Halal standards started somewhat late in 2016 by the name of Pakistan Standard and Quality Control Authority with the help of JAKIM (Halal Standard institution of Malaysia). Pakistan Halal authority issues Halal certificate with to food companies and food items by the title of PS 3733. This authority has defined hierarchy of official’s food scientists, Muslim Jurists and others to issue HALAL certificates without any hurdle and transparently. This article provides an insight into the background of establishment of HALAL authority in Pakistan, procedure of providing HALAL certification and others.

STRENGTHENING TRUST TO REINFORCE ORGANIZATIONAL PERFORMANCE OF LOCAL AUTHORITIES IN MALAYSIA

This study explores the imperative of fostering Trust to enhance the organizational performance of local authorities in Malaysia. Recognizing Trust as a pivotal factor, the research delves into strategies for strengthening interpersonal relationships and institutional credibility. By addressing trust deficits, the study aims to provide actionable insights that can contribute to the overall effectiveness and efficiency of local governance in Malaysia. The primary focus of this research is to put into practice the idea of Trust, precisely honing in on the effectiveness of local authorities (LAs) in Malaysia. In this instance, the study employs the Community Integrity Building (CIB) concept, emphasizing the pivotal roles played by community monitors, contractors, and LAs in collectively navigating toward improved performance. It offers a continuous feedback mechanism that enhances understanding and improves Trust in services provided by the LAs. The paper objectively explores the measuring of Trust, therefore linking the vacuum between conceptualization and realization, which is hardly seen in LAs. Finally, it concludes by reflecting some insights on the potential of the CIB approach regarding the trust agenda towards building a more progressive and dynamic new public management ecosystem in a Malaysian organization setting.

Enforcement Against Ponzi Scheme, The Fraudulent Method to Generate Easy Money in Malaysia

Ponzi schemes are a type of investment fraud that offers investors great rates of return with no risk. Although various measures have been taken by law enforcement agencies as well as financial regulators to prevent this kind of problem, many people are still deceived by this kind of scheme. In Malaysia, there is no specific law mentioning Ponzi scheme. However, relevant laws such as the Penal Code, Financial Services Act 2013 and Direct Sales and Anti–Pyramid Scheme Act 1993 are some applicable laws that can be used to combat the Ponzi scheme. Hence, this article aims to examine the enforcement measures in Malaysia concerning illicit investment schemes and recommend various methods used by the United States and Australia for comparative purposes. Preventive measures and existing regulations used by the United States and Australia are also highlighted to compare the effectiveness of current enforcement done by the authorities in Malaysia. Findings show that despite Malaysia having a few laws in place to tackle this fraudulent scam, they are far from perfect. Therefore, more comprehensive regulations and strategies regarding this scheme are needed since it would assist the relevant authorities in preventing similar fraud. In conclusion, the Malaysian government needs to adopt proper regulation, education, and enforcement to reduce or prevent the number of Ponzi scheme cases in Malaysia. If left unaddressed, the situation will worsen, negatively affecting investors, creditors, and the public.

Predictive modeling of career choices among fresh graduates: application of model selection approach

PurposeThe post-pandemic crisis has reshaped work dynamics across industries, leading to a widespread reliance on technology for remote work and business continuity. Operations have shifted to the digital space, altering job requirements and creating new career opportunities. The expansion of the digital industry has generated numerous career choices. The purpose of this study is to determine the relationships between self-efficacy, social media, career outcome expectations and career choices among fresh graduates in Malaysia amid the pandemic crisis.Design/methodology/approachResearch data were collected from a sample of 318 fresh graduates from both public and private universities in Malaysia. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the data in this study.FindingsThe empirical findings revealed significant correlations between self-efficacy, social media usage and career outcome expectations and the career choices of Malaysian fresh graduates.Research limitations/implicationsThe present study offers an empirical framework to explain career choices among fresh graduates in Malaysia during the pandemic crisis, based on a review of related literature on careers. This research contributes to the body of knowledge on career choices among Generation Z fresh graduates and provides practical implications for organizations and individual employees. It suggests developing relevant Human Resource Development (HRD) interventions to retain the young workforce within organizations.Originality/valueThis study enriches the existing literature on self-efficacy, social media and career outcome expectations in the context of a pandemic crisis. It offers a new interpretation of how individual and contextual factors impact career choices, shaping the career management attitudes of fresh graduates in the post-pandemic era. The empirical findings also give valuable insights into higher education institutions, organizations and government authorities in Malaysia to develop relevant interventions to assist undergraduate students in their career choice exploration.

Setbacks Impeding Litigation of Deviant Teachings in Cyberspace

Disseminating religious beliefs is done via cyberspace in this modern age. However, the dissemination of deviant religious teachings such as false doctrine, false allegations, and derogatory verses of the Qur'an via cyberspace that are on the rise raises concern, especially among Malaysian authorities. These activities are punishable offenses stated under the Syariah Criminal Acts and enactments in the Syariah Courts. Notably, the complexity of cyberspace affects the management of both the civil and criminal litigation processes. In Malaysia, it affects the way of handling litigation of offences relating to deviant teachings contrary to Syariah. Using a qualitative method of document analysis and doctrinal study, the intrinsic objective of this study is to analyse the setbacks that cause difficulty in litigating cases relating to the dissemination of deviant teachings in cyberspace. In addition, it provides recommendations to overcome some of the legal issues. This study finds that several legal setbacks are within the control of the various Malaysian authorities, whereas others need international cooperation in crime deterrence. The findings show that collaborative and concerted actions are required to define deviant religious activities as global criminality. The significance of this study would encourage more comprehensive research and effort from the relevant authorities to find solutions to legal obstacles or issues.

Technology Focus: Reserves Management (December 2023)

Time and time again, I meet industry specialists who should have a detailed knowledge of the Petroleum Resources Management System (PRMS) and handling uncertainty in the inputs for resource assessment or to the rest of the evaluation work flow. Often, however, the understanding of PRMS basics, application, or reporting seems to be lacking. This year’s Reserves Management papers are chosen to revisit some basics around both reserves delineation and asset management. Paper SPE 210358 reminds evaluators to use multiple approaches (triangulation?) in the presence of uncertainty to derive the best estimates for Proved Reserves, but this should apply equally to all resource assessment. It also stresses the requirement, sometimes overlooked, to ensure that the approach/technology is proven and calibrated to work in the exact situation, both subsurface and surface. Uncertainty is inherent in our business, though difficult to communicate, and we should do all we can to incorporate it correctly. Also looking at the effect of uncertainty, paper SPE 213385 focuses on Monte Carlo simulation for commercialization around well performance in unconventional settings, but its application can be to any technical or commercial uncertainty. Too many people overly focus on precision (the decimal places in the answer) but lose focus on accuracy or usefulness of the work. Uncertainty can lead to errors in the first, and certainly the second, significant figure, thus invalidating all the misleading precision. Analysis should model the parameters to include the true state of knowledge. It seems ever more difficult to avoid discussions of carbon capture and storage (CCS), a major challenge facing the industry, especially when trying to monetize massive high-CO2 fields. Paper SPE 214359 discusses how the Malaysian authorities and Petronas seek to manage and incentivize CCS in their domain and achieve socially desirable goals with improved efficiency—specifically, centralizing the disposal of CO2 through an organization taking the separated gas from the producers. It creates efficiencies through scale and targeted regulatory incentives that do not need to be applied to the direct producers. It reminds me of how liquefied natural gas facilities often are commercially separated from the upstream to manage project financing and improve project feasibility. The recommended additional reading papers delve further into PRMS disclosure details and implications; how allocating volumes (and costs) for incremental decisions can change the optimal outcome; some more around how volumes and costs flow through to economics and how this can be an issue in complex fields; and, lastly, an unusual proposal of uncertainty around the 1P, 2P, and 3P values. Certainly, they remind the reader to consider the effect of uncertainty on volumetrics and categorization. Recommended additional reading at OnePetro: www.onepetro.org. SPE 209695 Can Reasonable Certainty Be Assessed From Disclosed Proved Reserves Revisions? by Enrique Morales, ISVA Oil and Gas Consultancy, et al. SPE 211458 An Algorithm for Calculating Incremental Production in an Integrated Asset Model by Peter Richard Paul Cunningham, Serafim, et al. SPE 212826 Impact of Financial Assumptions on Economic Viability of Incremental Projects by M.A. Mian, O&amp;G Knowledge Sharing Platform SPE 209217 Probabilistic Reserves Categorization Using Percentiles of a Single Probability Distribution by M.A. Mian, O&amp;G Knowledge Sharing Platform

Platform Monitoring Berbasis Web untuk Sistem Stabilitas dan Pelacakan Kapal Nelayan

Fishing activities in the waters of Bengkalis Island face a number of serious problems, including a lack of data during fishing activities and ship accidents caused by delays in information. In response to this problem, this research proposes the development of a "Web-Based Monitoring Platform for the Stability and Tracking System for Fishing Vessels on Bengkalis Island", or also known as the SMARST tool. Safety is the top priority. SMARST is equipped with an early warning system that uses predictive algorithms to identify potential dangers, such as bad weather conditions. If an emergency occurs, fishermen can immediately contact the authorities via the integrated emergency communications facility. This tool is designed to monitor fishing activities, including monitoring the safety of ships when operating at sea. The implementation of the SMARST tool is expected to increase the success of fishing activities at sea and ensure the safety of fishermen and their vessels. This innovation offers an integrated solution to support the sustainability and efficiency of the fishing industry on Bengkalis Island. The SMARST tool will be able to identify the location of vessels in real-time, ensure their safety from threats such as conflicts with Malaysian authorities and assist in mitigating the risk of accidents. The system was built using an Agile approach, which allows for iterative development and is responsive to user needs. Key functionalities of SMARST include real-time tracking of vessel locations, monitoring vessel conditions, and providing the latest information relevant to fishing activities. From a non-functional perspective, this system emphasizes reliability, ease of use, and scalability.

THE FACTORS THAT HAVE INFLUENCED THE ADOPTION OF MALAYSIAN PRIVATE ENTITIES REPORTING STANDARDS (MPERS) FOR SMEs IN MALAYSIA

&lt;p&gt;This study aims to explore the factors that have influenced the adoption of Malaysian Private Entities Reporting Standards (MPERS) in Malaysia since 2016, to explore the costs and benefits to Malaysian SMEs of adopting the MPERS, and also to explore challenges and expectations exploring the perception of 15 accounting professionals representing SMEs in Malaysia. Findings indicate that education and professional training are influential factors in the way participants perceive the MPERS but tensions between education and training did come to the fore in the interviews. Legal and tax factors are also influential. However, participants did not discuss the role of tax or legal factors relating to the implementation of the standard in any depth. Further, findings also indicate that cultural factors play a significant role equal to external economic factors, which heavily influenced the Malaysian standard setter to adopt MPERS. Participants suggested that the initial (short-term) costs for the adoption of the standard outweigh the benefits, but that over the long term, the benefits outweighed the costs of the adoption of the MPERS. The findings also suggest that adoption increased the reliability of financial information to users while adoption of the MPERS provides confidence to foreign investors by providing a comparable accounting framework with other countries, which was seen by participants as one of the most prominent macro effects. This thesis is the first to explore factors that drove the Malaysian authorities to adopt the MPERS and contribute to the existing body of accounting literature. We argue that this study’s findings might be used as a solid basis for other similar contexts in Southeast Asia with similar cultural characteristics to Malaysia.&lt;/p&gt;&lt;p&gt;&lt;strong&gt; &lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;JEL&lt;/strong&gt;: M10, M14, M20, M40, M41&lt;/p&gt;&lt;p&gt; &lt;/p&gt;&lt;p&gt;&lt;strong&gt; Article visualizations:&lt;/strong&gt;&lt;/p&gt;&lt;p&gt;&lt;img src="/-counters-/soc/0011/a.php" alt="Hit counter" /&gt;&lt;/p&gt;