Putting in place accurate cost information for the outputs of universities is no longer a choice but a necessity if a university is to have a worldclass management system. Nevertheless, the current costing systems are not designed to support management-related information with fund accounting and budgetary control systems dominating the mind-sets of the administrators of universities. In support of an autonomous pathway for public universities in Malaysia, Universiti Kebangsaan Malaysia has piloted an educational cost determination exercise using the activitybased costing (ABC) system.  Instead of proposing a major overhaul to the system, an ABC model that takes into consideration existing limitations was developed. While far from being perfect, the model is workable within certain limitations. This study examines the process involved in the exercise of determining educational cost based on the modified ABC approach. Nine critical steps are explained and the lessons learned from the exercise are highlighted. This study contributes to the theoretical knowledge by providing empirical evidence of the application of ABC in a service setting, or, more specifically, in a university. In terms of practice, this study provides guidelines concerning the determination of educational cost to interested parties including the university’s management, Ministry of Education and other universities. Keywords: activity based costing, educational cost, university, process

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PurposeThis study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.Design/methodology/approachThe auditor's reports and financial data were analysed from a sample of FTSE 100 Malaysia-listed companies for the fiscal years 2017–2019, consisting of 258 observations. Panel regression analyses were conducted to evaluate the possible associations between audit firm attributes and KAM readability. The Flesch reading ease score and Coleman–Liau index were applied to measure KAM readability.FindingsThe findings show that female audit partners significantly impact KAM readability; further analysis also revealed that companies audited by Big 4 audit firms and higher audit fees tend to report a more readable KAM disclosure in the FTSE 100 in Malaysia.Originality/valueThe regression results provide empirical evidence of the influence of audit firm attributes on KAM readability. This study also examined important corporate governance players, such as external auditors and those charged with governance, who form the audit committee's qualities when analysing the determinants of KAM reporting variations in Malaysia.

The media, as a tool for creating awareness and educating the community, plays an important role in conveying information about natural disasters. Numerous types of information media can be used at present. However, the most widely used media type, the delivery stages and the role of media in disaster management remain under researched. This study performs a literature review of various information media for natural disasters used in ten Association of Southeast Asian Nations (ASEAN) countries as a reference for creating disaster information media, which will be improved in future research. Information is obtained by reviewing 79 papers. Media information analysis is conducted using the paired comparison method. The components used for comparison cover media types, delivery phase and role in disaster management. Results show that the media used in ASEAN countries are similar: print media (e.g. brochures, posters, and newspapers), and electronic media (e.g. radio, television, Internet and modelling). The results of the analysis also indicate that the most commonly used disaster information media are electronic media, which deliver information during a disaster to convey information on events and losses incurred. Disaster simulation modelling, including evacuation routes and rescue efforts, is the information media that should be more widely used in the future. Information should be disseminated before a disaster occurs, very important apply situational crisis communication theory to an institution of disaster management in making the right decisions, strategic, and useful. Thereby rendering it useful in reducing the loss of life and damage to infrastructure caused by a disaster.

Monitoring and understanding traffic congestion seems difficult due to its complex nature. This is because the occurrence of traffic congestion is dynamic and interrelated and it depends on many factors. Traffic congestion can also propagate from one road to neighbouring roads. Recent research shows that there is a spatial correlation between neighbouring roads with different traffic flow pattern on weekdays and on weekends. Previously, prediction of traffic flow propagation was based on day and time during weekdays and on weekends. Results obtained from past studies show that further investigation is needed to reduce errors using a more efficient method. We observed from previous research that similarity of traffic condition on weekdays and weekends was not taken into account in predicting traffic flow propagation. Hence, our study is to create and evaluate a new prediction model for traffic flow propagation at neighbouring roads using similarity of traffic flow pattern on weekdays and weekends to achieve more accurate results. We exploit similarity of traffic flow pattern on weekdays and weekends by adding