Search results

This paper aims to investigate the relationship between a sustainable university brand and the intention of international students to study at Universiti Sains Malaysia (USM), one of Malaysia’s premier universities. Moreover, the study explored the moderating effect of opinion leaders on the intention of international students to study at USM.

A survey involving 391 international students was conducted using a self-assessment questionnaire, data from which were analysed using partial least squares structural equation modelling.

Empirical data show that USM’s sustainability brand had a positive impact on international students’ intention to study at the university, but opinion leaders had no significant sway in influencing this decision. This finding could be attributed to USM’s established reputation as a sustainable university, which helps cement its standing as the top choice for international students.

This research only focussed on international students at one Malaysian university. Hence, the findings are not generalisable, in particular, to illuminate the experiences of students at non-Malaysian institutions, whose contexts are inevitably different than Malaysia’s.

This study offered a dimensional insight into the university management on the pivotal branding of sustainability as one of the important tools for attracting international students to study at the university. In light of the findings, it is suggested that universities magnify their efforts to support the sustainable agenda, to help create a sustainable university brand that adds value to the interests of stakeholders.

Universities are continuously faced with challenges in terms of branding. Besides, not many universities are branded as sustainable universities despite the high involvement in sustainability-focused activities. Research has scarcely focused on the influence of the “sustainable university brand” on the marketing effort of the university to international students. In studies where this topic was highlighted, they focused on the opinion leader as the moderating influence of the choice of university amongst international students.

The purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and independence in appearance during the discharge of their duties.

Data were gathered through semi-structured interviews with 13 Shari'ah committee members from 13 different Islamic financial institutions (IFIs).

Based on the Islamic worldview and agency theory, the findings suggest that safeguard measures within the context of the Shari'ah committee are strengthened by the following factors: presence of competencies, personal characteristics of the Shari'ah committee members, board engagement, role of the chairman in the Shari'ah committee and accountability to God. Based on the agency theory, it can be suggested that the characteristics of the Shari'ah committee and the presence of an effective governance structure are able to minimise threats to the independence of the Shari'ah committee and enhance its effectiveness.

The insights from this study highlight that proper and fit criteria need to be enhanced to ensure the independence of the Shari'ah committee members when performing their roles for IFIs. Moreover, it shows that board engagement and chairman involvement in overseeing the Shari'ah committee in the discharge of its duties is able to improve the independence of the Shari'ah committee both in fact and in appearance.

This study contributes to the evidence on safeguard measures in the Malaysian context, which is highly regulated in relation to the Shari'ah governance practices in IFIs. This evidence could be considered by other Shari'ah committees in different contexts.

This study aims to investigate the reliability issues of microvoid cracks in solder joint packages exposed to thermal cycling fatigue.

The specimens are subjected to JEDEC preconditioning level 1 (85 °C/85%RH/168 h) with five times reflow at 270°C. This is followed by thermal cycling from 0°C to 100°C, per IPC-7351B standards. The specimens' cross-sections are inspected for crack growth and propagation under backscattered scanning electronic microscopy. The decoupled thermomechanical simulation technique is applied to investigate the thermal fatigue behavior. The impacts of crack length on the stress and fatigue behavior of the package are investigated.

Cracks are initiated from the ball grid array corner of the solder joint, propagating through the transverse section of the solder ball. The crack growth increases continuously up to 0.25-mm crack length, then slows down afterward. The J-integral and stress intensity factor (SIF) values at the crack tip decrease with increased crack length. Before 0.15-mm crack length, J-integral and SIF reduce slightly with crack length and are comparatively higher, resulting in a rapid increase in crack mouth opening displacement (CMOD). Beyond 0.25-mm crack length, the values significantly decline, that there is not much possibility of crack growth, resulting in a negligible change in CMOD value. This explains the crack growth arrest obtained after 0.25-mm crack length.

This work's contribution is expected to reduce the additional manufacturing cost and lead time incurred in investigating reliability issues in solder joints.

The work investigates crack propagation mechanisms of microvoid cracks in solder joints exposed to moisture and thermal fatigue, which is still limited in the literature. The parametric variation of the crack length on stress and fatigue characteristics of solder joints, which has never been conducted, is also studied.

The development of family-based microenterprises has attracted the attention of regulators, microfinance institutions and other stakeholders in either developing or least developed countries. In the finance literature, several studies have examined the determinants of the family-based microenterprises development; however, there are several venues that need to be examined. The study aims to explain the economic profit of microenterprises from resource-based theory and human capital perspectives.

Based on critical review and theoretical grounding, this study proposes a conceptual framework, which bridges intangible resources with economic growth of microenterprises.

After reviewing previous studies and based on the underpinning theoretical framework, the study finds that human capital is one of the variables that has received a little attention and yet to be examined as a moderating role. Based on the human capital theorist, individual's competencies help enterprises to perform better in business, as enterprises that possess competencies and capabilities are more likely to have higher levels of growth and profitability.

This finding provides useful implications for the stakeholders and policymakers and contributes in the future literature.

Based on critical review and theoretical grounding, this study proposes a conceptual framework, which bridges intangible resources with economic growth of microenterprises.

This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following significant policy changes, mandating the audit committee function in Malaysia. The study argues that, given the changing informational needs of stakeholders and the ongoing discussion on integrated reporting, the role of the audit committee should extend to ensuring the overall quality of corporate reporting.

The study draws evidence from a sample of leading Malaysian companies based on their market capitalisation over a three-year period (2008-2010), a period subsequent to the recent policy changes. The extent and quality of IC information, as a surrogate of non-financial information, was measured and regressed against several audit committee attributes, such as audit committee size, independence, financial expertise and meetings, controlling the overall governance and firm-specific variables.

The findings show a strong positive role of the audit committee function in the overall amount of IC information as well as all three subcomponents of IC information (internal, external and human capital). The results are robust to controls for the overall governance and firm-specific attributes as well as different measures of IC information.

The results suggest that the role of the audit committee function extends to non-financial information communication such as IC. Policymakers in Malaysia should, therefore, build on the recent regulatory changes and encourage audit committees to ensure that the overall quality of corporate reporting processes include social, environmental, intellectual as well as financial capital of a firm.

This study considers the role of the audit committee in the wider corporate reporting process – drawing attention to its potential role in the espoused integrated business reporting. It also challenges the taken-for-granted assumption that restricts the role of the audit committee function to the traditional financial reporting process.

The purpose of this study is to conceptualise the relationship between information disclosure and Waqif commitment, taking into consideration the role of level of trust (mediator variable) and communication and type of payment (moderator variables).

The conceptual framework is developed from the theory of social exchange (mediated philanthropy model) and selected previous literature concerning commitment.

According to previous empirical research, a conceptual framework was developed to facilitate further analysis in the study. Nine propositions were raised in this paper where the factor of communication and payment method is proposed to no longer the factor that determined commitment but as moderator. There is five antecedent of information disclosure proposed, which is basic information, financial information, non-financial information, future information and governance information. Also, trust is offered to be the mediator variable between information disclosure and Waqf commitment.

By realising many factors that may influence the commitment of waqf such as demonstrable utility, emotional utility and familial utility, this study only focusses on the effect of information disclosure.

This paper provides an opportunity for further empirical studies to prove the relationship between information disclosure and Waqf commitment. This paper also brought opportunities to investigate both conceptually and empirically, other factors that could affect Waqf commitment.

To the best of the author’s knowledge, few studies have been done concerning donors commitment. While there are none yet, the research examined Waqf commitment. The originality value of this study is that there is a gap in knowledge regarding the analysis of Waqf commitment, the level of trust among waqif is the information that Waqf expected, the preferred communication between Mutawalli and Waqf and type of payment that Waqf favoured. This study is believed to be a novel based on the framework developed.

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small- and medium-sized enterprise (SME) taxpayers.

The proposed model for this study is designed to explore the extent of the relationships between the independent variables: family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits and the moderating variable, i.e. tax audit officers’ level of competence; and the dependent variable, i.e. tax evasion from the perspective of fraudulent financial reporting. This study is grounded on four theories: agency theory, political cost theory, economic deterrence theory and competency theory. Data will be gathered from actual audit cases resolved by the Inland Revenue Board of Malaysia. Ordinary least square regression analysis is proposed for the investigation.

This study anticipates that family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits could be associated with tax evasion amongst SMEs in Malaysia. This study further proposes that highly competent tax audit officers could mitigate the relationship between frequency of tax audits and tax evasion practices amongst SMEs in Malaysia.

This study should be able to provide a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst SMEs in Malaysia. Research on fraudulent financial reporting amongst SMEs is very limited, especially involving the level of competence of the tax audit officers; therefore, this study should contribute to the tax evasion literature by providing a comprehensive model of predicting tax evasion through fraudulent financial reporting using a Malaysian tax setting.

The purpose of this paper is to determine the influence of the COVID-19 pandemic on architecture education during the lockdown in Saudi Arabia, as well as the new normal that has emerged. This indicates the potential to develop frameworks and strategies for adapting architectural pedagogy modes to unexpected situations.

This study is based on qualitative research with phenomenological aspects, focusing on a phenomenon experienced by a group of people involved in a Bachelor of Architecture degree program. This paper uses data collected from a literature study, as well as interviews conducted at the College of Engineering and Islamic Architecture of Umm Al-Qura University in Saudi Arabia; the data sources include tutors, students and recent graduates with common teaching and learning experiences in design studios.

The study shows the feasibility of conducting part of the design course in a distance mode and the rest as on-campus attendance, to ensure effectiveness and to produce quality architectural designs with maximum detail. However, research reveals that both students and educators need greater awareness of the self-learning process.

The research value lies in exploring how the imposition of a distance architecture design studio due to the COVID-19 lockdown has potentially established a new pedagogical model for teaching architecture design studio.

The main purpose of this paper is to examine cost efficiencies of the selected Islamic and conventional commercial banks over the period of 2006 to 2009 in Malaysia.

Data envelopment analysis (DEA) was initially used, to investigate the cost efficiency of the Malaysian banking sector and followed by Tobit regression analysis determine factors influencing the efficiency of Islamic and conventional banks in Malaysia.

The DEA results reveal technical efficiency as the main contributor of cost efficiency for conventional commercial banks and allocative efficiency as the main contributor for cost efficiency of Islamic commercial banks. This indicates conventional commercial banks have been efficient in utilizing information technology and electronics. Islamic commercial banks conversely have been efficient in allocating and utilizing their resources. Additionally, scale efficiency is found to be the main source of technical efficiency for both Islamic and conventional commercial banks, denoting that size is important in improving bank efficiency. The results of Tobit regression analysis are twofold. First, it documents capitalization and bank sizes are positively and significantly associated to efficiency. Secondly, loan quality is found to be negatively and significantly associated to efficiency.

This paper contributes to the body of knowledge through its literature discussions on the efficiency of both Islamic and conventional banks and the effect of banks' specific characteristics on their efficiency.

The purpose of this study is to empirically examine the direct effect of extra-industry network (EIN) and organization–stakeholder relationships (OSR) on absorptive capacity (ACAP). In addition, this study explored indirect effects of EIN and OSR on performance through ACAP among small- and medium-sized enterprises (SMEs) in Oman by considering the moderating role of big data analytics (BDA) outsourcing.

This study utilized quantitative method through survey questionnaire. The hypotheses were tested with a sample size of 202 surveys completed by SME owners. Partial least squares-structural equation modeling (PLS-SEM) was administered to analyze data via the SmartPLS 4.0 software.

The analysis revealed that EIN and OSR had an indirect effect on performance through ACAP, while propensity to outsource BDA was found to have a positive moderating role between EIN and performance. Interestingly, propensity to outsource BDA was found to have a negative moderating influence on the relationship between ACAP and performance.

This research is beneficial for entrepreneurs who wish to learn about the specific intangible resources significant for venture growth, to devise effective strategies to expand their EIN and OSR and to consider the significance of the correlations established in this study through ACAP. The result also assists managers in a way that the propensity to outsource BDA strengthens the positive effect of EIN on performance and weakens the positive effect of ACAP on performance.

This research appears to be among the first empirical studies that attempt to provide insights into the importance of ACAP as the key mechanisms to transform the advantages of EIN and OSR to enhance performance by considering the moderating role of propensity to outsource BDA.