Credible and well-functioning governance is crucial for the value creation of firms. Recently, private sectors have undergone substantial changes by focusing on good governance as a tool to enhance value, reputation, and image. The primary features of firms with good governance include greater emphasis on accountability practices, proper implementation of a corporate integrity system, and sound internal controls in place to avoid risk and to ensure policy and procedures that are complied. Government Linked Companies (GLCs) as the backbone of the Malaysian government have been harshly criticised for not being able to create value(s) despite receiving high priority in the process of getting government projects. Therefore, this study aims to examine the role of good governance systems, which are reflected through accountability systems, corporate integrity systems, and internal control systems towards value creation of Malaysian GLCs. This study collected primary data based on a set of questionnaire survey among 100 GLCs in Malaysia. Based on the regression analysis, this study found that corporate integrity systems and internal control systems were vital elements in ensuring value creation in GLCs.
Balanced Scorecard (BSC) is a well-known performance measurement tools and some researchers have highlighted its relevance to Institutions of Higher Learning (IHL). In order to response to the globalization phenomenon today, IHL must adopt the most suitable tool such as Performance Measurement System (PMS) in assessing academicians’ performance. The adoption of Strategic Performance Measurement System (SPMS), proven to realize significant cost saving, improve personal satisfactions and enhance organizational performances based on previous studies. Therefore, the objective of this paper is to determine the relationship between leadership, communication and academic qualification towards the adoption of BSC. Data were collected quantitatively through a survey questionnaire with the usable response rate of 78.57%. The descriptive results of this study revealed that the majority of academicians’ extensively agrees that the measurement used in the BSC are effective in assessing academicians’ performances. This finding also reveals that leadership, communication and academic qualification were significantly influenced the adoption of BSC. The findings from this study have advanced the literature on BSC especially in the education sector. It also provides a better understanding of BSC as the performance measurement tool in assessing academicians’ performance.
Gender diversity in the corporate board is still an issue for certain countries including Malaysia. The Malaysian Code of Corporate Governance (MCCG) 2017 anticipates 30% of women to be on the corporate board. However, recently the number of women on board reported is still lower. This study aims to examine the perception of academician towards women on board (WOB). The survey questionnaires were sent among academicians. The result indicates that the academicians believe that the appointment of women on boards will improve and enhance the companies’ performance. There are equal opportunities for men and women to be in management positions. The finding of this study will assist the policymakers and companies especially in formulating women policy to support the national agenda.
Purpose: This study discovered how the government agencies in responding to the accounting for HA, particularly the valuation and disclosure aspect of it.
Methodology: This study adopted a semi-structured face-to-face interview for data collection. Two government departments were identified as these departments have unique, special, and rare assets as compared to other government departments.
Main Results: Their perspective towards accounting for HA revealed that they were ready for HA valuation and in the process to recognize and value their HA. On top of that, policymakers needed to provide clear accounting guidelines and strengthen the recognition and measurement process, as well as the disclosure part of HA. Other factors, such as lack of technical knowledge and understanding among the factors could lead to the distortion of the accounting process. The agencies perceived that recognizing HA and disclosing it is important for public knowledge and the exposure towards the valuable national HA.
Implications: The finding of this study contributed to the existing literature on HA and could be the guideline to policymakers and preparers of public sector financial statements.
The paper aims to examine the conceptual model on the impact of sociodemographic towards coronary heart disease. There is still limited study on the association between cost of living particularly the cost of food and housing and its impact on coronary heart disease. Therefore, this study incorporates five essential sociodemographic attributes namely, cost of food, children education cost, housing cost, smoking habit and gender. The study provides greater understanding on how the cost of living and lifestyle may give impact to coronary heart disease. It may provide the awareness among the regulators as the society faces burden of high cost of living. The burden may threaten the Malaysians quality of life particularly the lower income group.
Coronary heart disease (CHD) is one of the many non-communicable diseases (NCD). The World Health Organization (WHO) had reported that CHD has caused the death of 17.9 million people, representing 31% of global deaths. From this number, 85% are due to heart attacks and stroke. In Malaysia, CHD remained as the principal cause of death in 2018 with 18,627 deaths contributing to 15.6 percent of total deaths in Malaysia. Among the factors that could lead to CHD is hypertension. Chronic stress such as financial distress could lead to hypertension. Recently, the cost of living in Malaysia has increased significantly. This study intended to examine the impact of housing cost, transportation cost, self-education cost and salary towards CHD. The data was gathered by a survey questionnaire with 300 CHD respondents in Selangor. Multiple regression analysis was used for data analysis. The findings indicated that self-education costs and salary have significant a relationship with CHD. This research is expected to benefit policymakers in understanding the cost of living in Malaysia and to the public health department in their future policy and decision making processes on CHD prevention initiatives. Lastly, this study is expected to enrich the literature on CHD and cost of living.
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