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Fraud Prevention Mechanisms of Malaysian Government-Linked Companies： An Assessment of Existence and Effectiveness

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Journal of Modern Accounting and Auditing 2012年第1期8卷 15-31页

作者： Normah Omar Katerina Maria Abu Bakar universiti teknologi mara Selangor Malaysia

Understanding the root causes of fraud and learning about the most effective fraud prevention mechanisms are critical in reducing the incidence of financial fraud. Therefore, this study solicits the views of fraud investigators on the existence and effectiveness of fraud prevention mechanisms within Government-Linked Companies （GLCs）. Specifically, effective fraud prevention mechanisms （FPM） should be undertaken by five critical groups, namely the board of directors, audit committees, external auditors, internal auditors, and anti-fraud specialists. A total of 147 questionnaires were distributed to fraud investigators of all public listed GLCs in Malaysia. Out of those, a total of 45 usable responses were received, which represents an effective response rate of 30.6%. In terms of existence, the respondents ranked ＂management review of internal controls＂ and ＂external audits of financial statements＂ as the top-most FPMs. This was followed by other mechanisms such as operational audits, internal audits and internal control review/improvements by departments. Out of the 27 fraud prevention mechanisms, fraud investigators perceiyed surprise audits, fraud hotline, fraud prevention program and training, anti-fraud policy, fraud vulnerability reviews, operational audits, whistle-blowing policy, internal audit or fraud examination department, and, imposing penalty and disciplinary action as more effective than the others. Overall, this study provides important insights to practitioners and organizations in identifying fraud prevention mechanisms that are most effective.

关键词： fraud prevention mechanism (FPM) financial fraud government-linked companies (GLCs)

A Study of the Awareness Level of Takaful Products Among Micro Enterprises in Malaysia

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Journal of Modern Accounting and Auditing 2013年第11期9卷 1535-1542页

作者： Norashilkin Ismail Akmal Aini Othman universiti teknologi mara Johor Malaysia

The small- and medium-sized enterprises （SMEs） play a vital role in the development of the Malaysian economy through its contribution of 32% of the country＇s growth domestic product （GDP）. However, the recent global financial crisis has exposed these enterprises to plausible risks that have resulted in some businesses being shuttered. Such predicament shows how crucial it is for SMEs to be prepared with some form of protection or Takaful to mitigate impending risks. The purpose of this study is to examine the extent to which micro enterprises are aware of Takaful and the benefits of its products. The study was conducted on respondents who fall into micro enterprise category located in Johor, Malaysia, and the research process involves a case study method which is in-depth interviews. The results of the current study provide an insight into how Takaful is regarded among SMEs and the need for these enterprises to be protected.

关键词： Takaful products small- and medium-sized enterprises (SMEs) awareness risks micro Takaful

Prevalence and risk factors of Blastocystis infection among underprivileged communities in rural Malaysia

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Asian Pacific Journal of Tropical Medicine 2017年第5期10卷 467-473页

作者： Nabilah Amelia Mohammad Hesham M.Al-Mekhlafi Norhayati Moktar Tengku Shahrul Anuar Centre of Medical Laboratory Technology Faculty of Health SciencesUniversiti Teknologi MARAPuncak Alam Campus Endemic and Tropical Disease Unit Medical Research CenterJazan University Department of Parasitology Faculty of Medicine and Health SciencesSana’a University Department of Pre-Clinical Sciences Faculty of Medicine and Health SciencesUniversiti Tunku Abdul RahmanSungai Long Campus Integrative Pharmacogenomics Institute Universiti Teknologi MARAPuncak Alam Campus

Objective:To determine the prevalence and risk factors of Blastocystis among underprivileged communities living in rural Malaysia. Methods:This cross-sectional study was conducted among 253 participants aged between 1 and 85 years. Stool samples were examined using Wheatley's trichrome stain after in-vitro cultivation in Jones' medium to detect the presence of Blastocystis. Information pertaining to the demography,socioeconomic and environment were collected using pre-validated questionnaires. Results:The total prevalence of Blastocystis infection was 40.7%. The multiple logistic regression analysis revealed that age ≥15 years(OR = 2.72; 95%CI = 1.47-5.04) and presence of infected family members(OR = 8.56; 95%CI = 4.47-16.38) were the significant risk factors associated with blastocystosis in these communities. Conclusions:Blastocystosis is revealed through this study to be still prevalent among Orang Asli communities in rural Malaysia. The two main approaches that should be implemented by the public health authority in battling this infection would be the screening of other family members and giving treatment to the infected individuals. Moreover,it is imperative for health education on good personal and food hygiene practices are provided in order to reduce the morbidity and transmission of Blastocystis infection among the Orang Asli in their communities meaningfully.

关键词： Blastocystis Prevalence Risk factors Malaysia

Assessment of genotoxicity and cytotoxicity of standardized aqueous extract from leaves of Erythroxylum cuneatum in human HepG2 and WRL68 cells line

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Asian Pacific Journal of Tropical Medicine 2013年第10期6卷 811-816页

作者： RK Wesam AN Ghanya HH Mizaton M ILham A Aishah Faculty of Pharmacy Universiti Teknologi MARAShah AlamSelangor Department of Food Sciences and Technology Faculty of AgricultureUniversity of Sana'a Forest Research Institute of Malaysia(FRIM)

Objective:To investigate the cytotoxicity and the genotoxicity of standardized aqueous of dry leaves of Erythroxylum cuneatum(***)in human HepG2 and WRL68 ***:The cytoloxicity of *** extract was evaluated by both MTS and LDH *** study on *** extract was assessed by the single cell gel electrophoresis(comet assay).The protective effect of *** against menadione-induced cytotoxicity was also ***:Results from this study showed that *** extract exhibited cytotoxic activities towards the cells with IC_(50)value of(125±12)and(125±14)μg/mL for HepG2and WRL68 cells respectively,after 72 h incubation period as determined by MTS *** leakage was detected at(251±19)and(199.5±12.0)μg/mL for HepG2 and WRL68 *** study results showed that treatment with *** up to 1 mg/mL did not cause obvious DNA damage in WRL68 and HepG2 *** of *** did not show significant protection towards menadione in WRL68 and HepG2 ***:*** standardized aqueous extract might be developed in onler to establish new pharmacological possibilities for its application.

关键词： Erythroxylum cuneatu Cytotoxicity Genotoxicity DNA damage HepG2 WRL68

Trichomonas vaginalis infection in a low-risk women attended in Obstetrics and Gynaecology Clinic, universiti Kebangsaan Malaysia Medical Centre

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Asian Pacific Journal of Tropical Biomedicine 2016年第8期6卷 702-705页

作者： Norhayati Moktar Nor Liyana Ismail Phoy Cheng Chun Mohamad Asyrab Sapie Nor Farahin Abdul Kahar Yusof Suboh Noraina Abdul Rahim Nor Azlin Mohamed Ismail Tengku Shahrul Anuar Department of Parasitology and Medical Entomology Universiti Kebangsaan Malaysia Medical Centre Department of Obstetrics and Gynaecology Universiti Kebangsaan Malaysia Medical Centre Department of Medical Laboratory Technology Faculty of Health Sciences Universiti Teknologi MARAPuncak Alam Campus

Objective: To investigate the presence of trichomoniasis among women attending the Obstetrics and Gynaecology Clinic, universiti Kebangsaan Malaysia Medical ***: A total of 139 high vaginal swabs were taken from the subjects and sent to the laboratory in Amies gel transport media. The specimens were examined for the presence of Trichomonas vaginalis using wet mount, Giemsa staining and cultured in Diamond's medium. Sociodemographic characteristics and gynaecological complaints were obtained in private using structured questionnaire applied by one ***: The median age was 32 years, with an interquartile interval of 9.96. Most of the subjects were Malays(76.9%) and the remaining were Chinese(15.1%), Indians(2.2%)and other ethnic groups(5.8%). One hundred and thirty eight(99.3%) of the women were married and 98.6% had less than 6 children. More than half(75.5%) of the women's last child birth was less than 6 years ago. Forty seven percent of them were involved in supporting administrative work and 64.7% of the women gave a history of previous or current vaginal ***: The present study reported zero incidence rate of trichomoniasis. The low incidence rate was postulated due to all women who participated in this study were categorized into a low-risk group.

关键词： Trichomoniasis Incidence rate Wet mount Giemsa staining Culture

Anthropogenic disturbance of aquatic biodiversity and water quality of an urban river in Penang, Malaysia

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Water Science and Engineering 2023年第3期16卷 234-242页

作者： Nur Azalina Suzianti Feisal Noor Haziqah Kamaludin Muhammad Firdaus Abdullah Sani Dayang Khairulnisa Awang Ahmad Mohd Azwan Ahmad Nur Faiza Abdul Razak Tengku Nilam Baizura Tengku Ibrahim Department of Environmental Health Faculty of Health SciencesMAHSA UniversityBandar Saujana Putra42610 JenjaromMalaysia Center of Environmental Health&Safety Faculty of Health SciencesUniversiti Teknologi MARA42300 Puncak AlamMalaysia NaturePRO Services Port Dickson71000 Negeri SembilanMalaysia Department of Environmental Health Faculty of Health SciencesUniversiti Teknologi MARACawangan Pulau PinangKampus Bertam13200 Pulau PinangMalaysia

Malaysia's rapid economic and demographic development have placed negative pressure on its water supplies and the quality of the Juru River, which is close to the nation's capital and its major source of water. Healthy aquatic ecosystems are supported by physicochemical properties and biological diversity. This study evaluated the anthropogenic impacts on aquatic biodiversity, especially plankton, fish, and macrobenthos, as well as the water quality of the Juru River in the Penang area. Aquatic biodiversity and river water parameters were collected from ten sampling stations along the Juru River. Seven variables were used to assess the physicochemical environment: pH, temperature, total suspended solids (TSS), salinity, dissolved oxygen (DO), biochemical oxygen demand (BOD), and chemical oxygen demand. At each sampling station, the total number of plankton, fish, and macrobenthic taxa were counted and analyzed. The relationships between the physicochemical parameters and aquatic biodiversity were investigated with biotypological analysis, principal component analysis, hierarchical cluster analysis, and linear regression analysis. These analyses showed that the richness and diversity indices were generally influenced by salinity, temperature, TSS, BOD, and pH. The data obtained in this study supported the bioindicator concept. The findings, as they related to scientifically informed conservation, could serve as a model for Juru River management, as well as for river management throughout Malaysia and other tropical Asian countries.

关键词： Anthropogenic disturbance Aquatic biodiversity River water quality Urban river Hierarchical cluster analysis

Financial System Design and Firm Investment in Malaysian Listed Firms

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Journal of Modern Accounting and Auditing 2011年第1期7卷 14-30页

作者： Masturah Ma＇in Abdul Ghafar Ismail universiti teknologi mara Malaysia universiti Kebangsaan Malaysia Malaysia

This paper investigates the impact of financial system design on investment. It is aimed to provide additional empirical evidence based on the original paper by Demirguc-Kunt and Maksimovic （2002）. The firm-level data of Malaysian companies between 2000 and 2007 are used. This paper also extends the previous literatures by using a panel data methodology, applying a random-effects estimator. The findings show that： First, the growth investment of firms are positively related to the development of the banking system but negatively related to the capital market. These firms substitute equity for debt associated with an increase in stock market activity （more long-term financing） and debt for equity in the presence of an increase in banking activity （less long-term financing）. Second, the internal growth financing, short-term growth financing and long-term growth financing have shown a significant impact on growth investment by firms. It implies that these financing constraints are complements to the development of banking system and stock market activity. Therefore, well-developed stock markets facilitate long-term financing, whereas a well-developed banking sector facilitates short-term financing. It is recommended that policy makers stress more on banking system for short-term financing and capital market for long-term financing.

关键词： financial system design external financing firm investment

MELex: The Construction of Malay-English Sentiment Lexicon

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Computers, Materials & Continua 2022年第4期71卷 1789-1805页

作者： Nurul Husna Mahadzir Mohd Faizal Omar Mohd Nasrun Mohd Nawi Anas ASalameh Kasmaruddin Che Hussin Abid Sohail Faculty of Computer and Mathematical Sciences Universiti Teknologi MARA(UiTM)Kedah08400MerbokKedahMalaysia Department of Decision Sciences School of Quantitative SciencesUniversiti Utara Malaysia06010KedahMalaysia Disaster Management of Institute School of Technology Management and LogisticUniversiti Utara Malaysia06010KedahMalaysia Department of Management Information System College of Business AdministrationPrince Sattam Bin Abdulaziz University165Al-KharjSaudi Arabia Faculty of Entrepreneurship and Business Universiti Malaysia KelantanMalaysia Department of Computer Science COMSATS University IslamabadLahorePakistan

Currently,the sentiment analysis research in the Malaysian context lacks in terms of the availability of the sentiment ***,this issue is addressed in this paper in order to enhance the accuracy of sentiment *** this study,a new lexicon for sentiment analysis is constructed.A detailed review of existing approaches has been conducted,and a new bilingual sentiment lexicon known as MELex(Malay-English Lexicon)has been *** MELex involves three activities:seed words selection,polarity assignment,and synonym *** approach differs from previous works in that MELex can analyze text for the two most widely used languages in Malaysia,Malay,and English,with the accuracy achieved,is 90%.It is evaluated based on the experimentation and case study approaches where the affordable housing projects in Malaysia are selected as case *** finding has given an implication on the ability of MELex to analyze public sentiments in the Malaysian *** novel aspects of this paper are ***,it introduces the new technique in assigning the polarity score,and second,it improves the performance over the classification of mixed language content.

关键词： Machine learning data sciences artificial intelligence opinion mining sentiment analysis sentiment lexicon lexicon-based bilingual lexicon

Salacca zalacca:A short review of the palm botany, pharmacological uses and phytochemistry

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Asian Pacific Journal of Tropical Medicine 2018年第12期11卷 645-652页

作者： Mohammed S.M.Saleh Mohammad Jamshed Siddiqui Ahmed Median Nor Hadiani Ismail Qamar Uddin Ahmed Siti Zaiton Mat So'ad Salima Saidi-Besbes Department of Pharmaceutical Chemistry Kulliyyah of Pharmacy International Islamic University Malaysia Atta-ur-Rahman Institute for Natural Product Discovery Universiti Teknologi MARA Faculty of Applied Science Universiti Teknologi MARA Université Oran1 Ahmed Ben Bella Laboratoire de Synthèse Organique Appliquée Département de chimie Facultédes sciences exactes et appliquées

Salacca zalacca(Gaertn.) Voss(family Arecaceae) is the snake fruit commonly known in Malay language as salak in Malaysia. This exotic fruit has diverse and potential pharmacological properties due to its high antioxidant content. It is often consumed due to its sweet taste. The abundant natural sugar and fibre along with minerals and vitamin makes it a nutritious fruit. Phytochemical investigation on this fruit has revealed the presence of flavonoids, phenolics, glycosides as well as some volatile and aromatic compounds, including gallic acid, quercetin, chlorogenic acid, epicatechin, proanthocyanidins, lycopene and β-carotene. Pharmacological studies on the fruit flesh and peel have shown some tremendous antioxidant, anti-inflammatory, anticancer and antidiabetic potential. This review provides the botanical information of Salacca zalacca as well as its scientific investigations involving the distinct pharmacological and phytochemical benefits. This could help in highlighting the lacking data and research gaps on this plant.

关键词： Snake fruit Salacca zalacca Arecaceae Antioxidant Antidiabetic Anticancer