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The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while performing their duties in ensuring tax compliance among taxpayers.

A structured questionnaire was used to collect data from tax practitioners in the state of Terengganu, Malaysia. Two hundred questionnaires were distributed via Google Forms and email to tax practitioners who were selected from the Inland Revenue Board of Malaysia website using a mixture of systematic random and snowball sampling approaches. The Statistical Package for Social Sciences software program was used to analyse the collected data.

The results show that power distance (PD), individualism (IND) and uncertainty avoidance (UAV) have a significant relationship with ethical decision-making, whereas masculinity (MAS) has no significant relationship with ethical decision-making among tax practitioners while carrying out their duties. The positive relationship of PD and of IND with decision-making behaviour indicates that ethical decision-making is highly practised in a low PD and low IND culture rather than in a high PD and high IND culture. In contrast, UAV shows a negative beta sign, which indicates that tax practitioners tend to practise ethical decision-making in a high UAV culture.

This study fills a gap in the literature in regard to the influence of culture on tax compliance particularly among tax practitioners in Malaysia. The study shows how culture is related to the decision-making practices of tax practitioners while performing their role as an intermediary between their clients and the government. It is worthwhile to examine the decision-making of tax practitioners because the results of such an examination not only provide some insights into the professional practices of accountants that will be of interest to the relevant authorities such as the Malaysian Institute of Accountants, they also offer some information that will be of assistance to higher learning institutions in formulating accounting programmes to produce the future generation of accountants.

The warehouse industry is one of the backbones in the logistics operation which involves several activities i.e. storage, receiving, picking and shipping of goods/cargoes. This study analyzes the most important warehouse productivity indicators for improving warehouse operation efficiency.

This study presents an empirical methodology of the fuzzy analytical hierarchy process (FAHP) method, an integration between the fuzzy logic method with an analytical hierarchy process (AHP) method incorporated with the adoption of quantitative and systems theories under the modern management theory approach.

The results indicate that the weight values of the main criteria which lead by the criterion “Space (0.4005)” at the top ranking, followed by Information System (0.2445), Labor (0.2065) and Equipment (0.1484). In addition, the weight values and ranking of the 16 sub-criteria are also highlighted which the sub-criterion “Warehouse Management System (0.2445)” scores the highest weight value and followed by Storage Space Utilization (0.1043) and Throughput (0.0722) accordingly.

Finally, this research contributed to enrich the literature, while highlighting a series of recommendations on the top three most significant productivity performance indicators that can be useful in further research.

A generic analysis model developed with the adoption of three study theories: quantitative, system and productivity theories.

This paper aims to add to the existing body of literature on this subject by advocating how waqf-based entrepreneurship can be practiced in Malaysia.

The paper begins by presenting an overview of waqf and its role in entrepreneurship and proceeds by proposing a model of waqf-based entrepreneurship which is synthesized from various models existing in the Islamic world.

The paper concludes by recommending waqf-based entrepreneurship as an alternative socio-economic framework of society’s wellbeing.

The research is limited to the preliminary aspects of waqf entrepreneurship.

Waqf organization may be able to finance its own businesses through crowdfunding and other methods and also disburse waqf funds to small and large ventures.

The waqf system is a social tool that not only finances social development projects but also has social economic alternatives to assist poor and underprivileged groups in the society. This paper is toward such a socio-economic direction.

This paper might be considered the first attempt to detail the practical aspect of waqf entrepreneurship, in terms of enterprises to be financed, and how the funds to be accumulated.

The purpose of this paper is to identify the dimensions of preparedness for hospital practice among newly graduated medical officers in Malaysian hospitals who are undergoing their housemanship training; and to compare the level of preparedness among the different curricula and predict the dimensions of preparedness for hospital practice.

A national study was carried out and data collection was by means of self-administered questionnaire. Data obtained (n=1,213) were subjected to exploratory factor analysis using Statistical Package for Social Sciences version 18 in extracting the dimensions of preparedness for hospital practice.

Nine dimensions of hospital practice were identified which were access to information and IT skills, interpersonal skills, basic skills, and continuing professional development, holistic skills, coping skills, ethic and legal skills, patient management skills, scientific knowledge, and clinical skills. Overall, the respondents felt their medical schools prepared them for hospital practice. The strongest predictor for preparedness for hospital practice is coping skills. Holistic skill and preparedness for hospital practice was found to be negatively associated. Those who graduated from twining programmes between Malaysian and overseas universities were found to be better prepared for hospital practice.

An understanding on preparedness for hospital practice among newly graduated medical officers is a step forward in assuring patient safety and quality of care.

Although of significant importance, however, a study of this nature is rarely researched and the first for Malaysian houseman.

The purpose of this paper is to provide a systematic review of the Malaysian literature on three prominent leadership models (instructional, distributed and transformational), linked to a major educational reform initiative captured in the Ministry of Education’s Malaysia Education Blueprint (MEB).

The approach is a systematic review of all relevant Malaysian literature, in English and Bahasa Malaysia, on instructional, distributed and transformational leadership and alternative terms linked to these models.

The findings show that there is an emerging literature on these leadership models and their prevalence in Malaysian schools but that they have been interpreted in ways that are distinctive to the highly centralised Malaysian context. For example, instructional leadership is prescribed, so there is some evidence of its practice, notably in respect of monitoring. Similarly, distributed leadership is allocative, rather than emergent, as suggested in western literature.

The findings show that, while research on these models is emerging, much more research is required to establish whether and how leadership practice in Malaysia differs from that outlined in the normative western literature.

There is emerging evidence to suggest that instructional and distributed leadership, if enacted carefully, can have a positive impact on student outcomes.

The leadership models were developed in western, mainly decentralised, contexts, and there are clear implications for how such models might apply in highly centralised cultures, such as that prevailing in Malaysia.

This is believed to be the first systematic review of the Malaysian literature on school leadership models, linked to the MEB. It is also distinctive in including both English language and Bahasa Malaysia sources.

The purpose of this study is to develop a spatio-temporal neighbourhood-level house price index (STNL-HPI) incorporating a geographic information system (GIS) functionality that can be used to improve the house price indexation system.

By using the Malaysian house price index (MHPI) and application of geographically weighted regression (GWR), GIS-based analysis of STNL-HPI through an application called LHPI Viewer v.1.0.0, the stand-alone GIS-statistical application for STNL-HPI was successfully developed in this study.

The overall results have shown that the modelling and GIS application were able to help users understand the visual variation of house prices across a particular neighbourhood.

This research was only able to acquire data from the federal government over the period 1999 to 2006 because of budget limitations. Data purchase was extremely costly. Because of financial constraints, data with lower levels of accuracy have been obtained from other sources. As a consequence, a major portion of data was mismatched because of the absence of a common parcel identifier, which also affected the comparison of this system to other comparable systems.

Neighbourhood-level HPI is needed for a better understanding of the local housing market.

The purpose of this paper is to examine the efficiency of the banking sector in Qatar. The paper utilizes 15 banks comprising Islamic, conventional and foreign banks for the duration of 2007 to 2011.

Data envelopment analysis (DEA) technique is applied to compute technical efficiency, pure technical efficiency and scale efficiency. Also, Malmquist productivity index (MPI) is used to identify the sources of productive efficiencies of the banks.

The results suggest that Qatari banks are operating below optimum performance and thus there is still room for improvement. While conventional banks are the most efficient in Qatar in terms of technical and pure technical efficiencies, Islamic banks are most efficient in terms of scale efficiency. Besides, pure technical inefficiency dominated scale inefficiency in the Qatari banking sector. Moreover, as compared to the Islamic banks, conventional and foreign banks recorded a reduction in average technical efficiency during the duration of the 2008/2009 global financial crisis. In terms of productivity progress, all the Qatari banks were experiencing a decline in productivity mainly attributed to less technological innovation in the banking sector of Qatar.

Most of the banks in Qatar do not have published data before 2007 and after 2011.

There is less technological innovation in the banking sector of Qatar. Hence, bank managers in Qatar should focus on educating customers about modern banking technologies and other innovative banking services in Qatar.

This study is a pioneering effort in the application of DEA and MPI to study about the banking sector in Qatar.

Since the first automated container terminal (ACT) was introduced at Europe Container Terminals Delta Terminal in Port Rotterdam back in the year 1992, a lot of research had been done to improve the management of ACT. However, up until recently, the number of literature available still appeared scarce. Hence, this paper aims to review the collection of literature about ACT to generate an exhaustive summary to answer the formulated review question in this study.

Preferred reporting items for systematic reviews and meta-analyses to narrow down the search parameters of literature retrieved so that only relevant articles were only selected. The systematic literature reviews were applied to analyse the content of the articles retrieved to determine its journal ranking, research findings and timeline of publications.

The adoption of ACT technology by container terminal operators could increase the terminal efficiency in productivity, cost reduction and environmental sustainability. Owing to global environmental awareness, the research trend of container terminal field and container terminal operator in the terminal design is much more environmentally friendly oriented.

The limited numbers of experts in the management of ACT are causing challenges in data collections.

The analysis of the global ACT trend could help academicians and industrial investors to review the revolution timeline of maritime technology in port and shipping that is happening rapidly.

The analysis of timeline and collective literature leads to the propose of the conceptual framework to determine the relationship between increased productivity, cost reduction and environmentally sustainable.

The literature on warehouse performance assessments is mainly focussed on the efficiency and effectiveness of an action or activity due to customer demand and tailored fulfilment, with less attention being given to the performance measurement of each function of the warehouse and its overall productivity. Therefore, this study was aimed at revising the key warehouse performance metrics to a set of productivity measurement indicators that can be adopted internationally for benchmarking productivity performance.

A literature review and semi-structured survey questionnaire were used for this study. The importance of warehouse productivity performance was reviewed to revamp the measurement indicators. Through the use of a directed content analysis and descriptive analysis, an extensive study was carried out to analyze existing warehouse productivity indicators.

The findings of this study provide comprehensive references for practitioners and academicians for improving the classification of productivity measurements from existing key performance metrics for warehousing. Also, this paper highlights the warehouse resources related to the respective warehouse operation activities.

The study was limited to productivity performance indicators adapted from Staudt et al. (2015). Furthermore, the samples for this study comprised Malaysian academicians and practitioners in the related field. The findings can be adapted on a global scale as this study implemented general warehouse operation processes.

Consequently, the contributions of this study are that it provides relevant benchmarks for key productivity performance indicators in the warehousing sector that has worldwide applicability and the developed model provides a conceptual platform from which further theoretical and empirical developments can be carried out.

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.