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This research aims to identify malnutrition risk and perception of malnourished and at-risk elderly individuals on their dietary practices.

In Phase 1, a cross-sectional study was conducted among 413 elderly individuals aged 60 years and above in agricultural settlements in Kuantan, Pahang, Malaysia. Malnutrition risk was assessed using the Mini Nutritional Assessment Short-Form (MNA-SF). In Phase 2, in-depth semi-structured interviews were conducted among 21 elderly individuals identified in Phase 1. The interviews ceased when data saturation was achieved.

25.7 per cent (n = 106) of elderly individuals were identified as malnourished and at-risk (MNA-SF score = <12). Age, smoking, income and living status were significantly associated with malnutrition risk (p < 0.05). Thematic analysis revealed four themes that represent elderly individuals’ perception on their dietary practices: the impact of aging on dietary intake; food restriction according to health condition; poor dietary intake due to feeling of loneliness; and perceived benefits of foods for health.

Strategies from multidisciplinary healthcare professionals to eliminate improper dietary practice are required for the maintenance of health, functional independence and quality of life among the elderly.

This research is at the forefront in reporting the elderly individuals’ perception on dietary practice in agricultural settlement. Attention to individual’s health issues and the associated factors that may influence their dietary practices is essential to provide appropriate interventions to achieve optimum nutritional status and healthy aging.

This study aims to investigate dietary intake among elderly living in agricultural settlements in comparison with a recent nutritional recommendation.

This cross-sectional study was carried out among elderly living in five agricultural settlements in Kuantan, Pahang, Malaysia. Participants were interviewed on socio-demographic information such as age, gender, marital status, smoking status, household income, education level and living status. Data on individual dietary intake were obtained through diet history method. Dietary intake data were analyzed using Nutritionist Pro software and compared to the recommended nutrient intakes (RNI) for Malaysia version 2017. Statistical analyses were performed using SPSS software version 21.

A total of 413 participants (male 32.4 per cent and female 67.6 per cent) with the mean age of 69.4 ± 7.9 years participated in this study. Dietary intake results demonstrated that participants did not meet the Malaysian RNI for energy and most nutrients (p < 0.05). This study also found that energy, carbohydrate, protein, fat, folate and iron intake were significantly higher in male than female (p < 0.05). Meanwhile, calcium and vitamin A intake were significantly higher in female than male (p < 0.05).

Integrated nutrition education and health promotion programme with a multidisciplinary approach are essential to be designed and executed to improve dietary intake of the elderly, which can further lead to appropriate dietary practices and knowledge improvement related to healthy food choices. Factors associated with inadequate dietary intake and awareness on the importance of adequate nutrients intake among the elderly warrant further investigation.

This research is at the forefront, which indicated that the dietary intake of elderly individuals living in the agricultural settlement was inadequate in comparison to the latest recommendation. Strategies to improve their intakes need to be developed and implemented accordingly to improve nutritional status and prevent adverse effects to health.

The purpose of this paper is to investigate the effects of women on board moderated by firms’ competitive advantage on firms’ environmental, social and governance (ESG) disclosures.

The sample consists of 332 firm-year observations from the year 2012 to 2017 of 65 firms listed in Bursa Malaysia. To improve the robustness of this analysis, the authors adopt clustering techniques in the regression analysis. Sensitivity analysis is also conducted using two-stage least square regression and robust standard errors for panel regression with a cross-sectional dependence approach.

The findings of this research indicate that women on board encourage ESG and environmental disclosures. Nonetheless, in competitively advantaged firms, the authors find that the interaction between WOMENPER and COMADVANTAGE is negatively influencing ESG scores. However, no evidence is found to indicate that women on board in a competitively advantaged firm have an effect on the environmental scores of a firm.

The findings urge regulators to ensure the appointment of qualified and competent women on board, particularly in competitively advantage firms.

Though firms with more women on board are associated with better ESG disclosures and environmental disclosures, the author’s additional analysis found that this is less pronounced in competitively advantage firms. Since a number of the competitive firms are owned by family firms as well as government-linked firms, the appointment of women should not be based on directors’ affiliation, network and family relationships.

To the best of authors’ knowledge, this is one of the few studies which seek to investigate women’s appointment in competitive advantage firms.

Life insurance remains an essential part of financial and social security. The insurance penetration rate is high in the developed countries but very low in developing countries such as Malaysia, with only 4.8% penetration and extremely low underwritings. Therefore, this study aims to scrutinize the underlying determinants of a household purchase behaviour of life insurance.

The data generated from the administration of survey questionnaires to 325 households were analysed, using structural equation modelling to obtain the research purposes.

The analysis reveals that the knowledge of life insurance, attitudes towards life insurance, subjective norms (SN), trust and risk perception, affect the tendency of a household to purchase life insurance. The results of this study also highlight that households’ purchase-propensity influences the purchase behaviour of life insurance. Concurrently, the intention to purchase has mediating effects on explanatory variables and purchase behaviour.

This paper established awareness, SN, perceived behavioural control, trust and risk perception as the key determinants promoting positive attitudes towards purchasing life insurance. The findings of this study can be successfully applied to different stakeholders in a similar context. This study suggests that the managers of life insurance companies should adjust their policy guidelines in accordance with the positive relationship between the constructs and consumers’ intention to purchase life insurance.

The purposes of this paper are threefold. First, it aims to argue normatively how Shari’ah precepts governing Takaful operations are translated into (rightfully) different accounting and reporting of Takaful operators. Second, it provides a critical review of the available and applicable accounting and reporting standards and guidelines related to Takaful in the Malaysian context. The third objective which constitutes the empirical piece of this paper centred on the basic numerical evidence obtained from the survey of final-year accounting students with regards to their ability in identifying the basic (dis)similarities in accounting and reporting between Takaful and insurance based on the published financial statements.

A mixed-mode research approach was adopted covering archival document reviews and focused group survey.

Findings are arguably informative and relevant to diverse stakeholders. First, the missing jigsaw puzzle representing accounting and reporting in the Takaful literature is uncovered by extending the explanations of Takaful-insurance conceptual and operational differences to that of accounting and reporting. The essence primarily lies on the different operational set-up attributed to the elements of gharar, maisir and riba. Second, the comparative analysis of accounting and reporting rules indicates that AAOIFI standards are less detailed in terms of accounting treatment over certain areas of Takaful operations (e.g. Re-Takaful), but these are more holistic, focused and specific in some other relatively important reporting areas reflecting the unique nature of Takaful operations. Third, findings based on the Malaysian Takaful accounting and reporting guideline suggest that accounting and reporting between Takaful and insurance are perceived to be a coin having monographic characteristics on both sides.

The research explicitly extends and highlights the impact of Shari’ah precepts governing Takaful’s operational nature on its accounting and reporting. It also provides empirical evidence on the nature of Malaysian-based Takaful accounting and reporting guidelines which mirror its insurance counterpart.

The purpose of this paper is to apply theory of planned behaviour (TPB) in predicting consumer intention to participate in takaful. One area of concern for takaful operators is the untapped Islamic insurance (takaful) market and lower market share compared to conventional insurance counterparts. It is possible that the application of the TPB could shed some light on the problem and possibly offer some assistance to the takaful operators.

Interrelationships among attitudes, subjective norm, perceived behavioural control and purchase intentions in regard to takaful products participation were examined within a framework of the theory of planned behaviour. A model and series of propositions are developed. The propositions are open to empirical verification and can form the basis for a research stream on takaful participation.

In identifying factors influencing takaful participation, TPB is used and the model incorporates certain individual factors that are likely to influence intentions towards takaful participation. The model proposes that individual factors such as awareness, knowledge and exposure have impacts on takaful participation.

This study provides insights for a previously unaddressed takaful participation among potential consumers. Prior work on determining participation of takaful has not applied TPB in an effort to understand the phenomenon.

This study aims to investigate the productivity level of family takaful in Malaysia and Indonesia from 2014 to 2019. Productivity can support corporate sustainability, which is one of the company’s goals.

The measurement of the productivity level in this study involved applying the Malmquist Productivity Index (MPI) method. The input variables used consisted of equity, total expenses and total investment. The output variables consisted of total profit and investment income. In addition, this research used the orientation of the output and intermediation.

Throughout the study period, the Indonesian family takaful had an average total factor productivity change (TFPCH) of about 0.945. In other words, it did not reach optimal productivity. It is more due to the low value of technological change (TECHCH). On the contrary, family takaful companies in Malaysia had called productivity, showing a TFPCH of about 1.041. Again, this is mainly due to an increase in TECHCH and efficiency change, but it is still low in pure technical efficiency change.

This study focuses on factors that exist in internal takaful companies. Neither micro- nor macroeconomic variables that can affect productivity levels have been measured. In addition, this study only analyzed two countries out of the 11 countries in the Southeast Asian region.

Family takaful companies can use the productivity index as one of the bases of evaluation in managing their resources to enhance optimal output. Furthermore, the management of family takaful companies in Indonesia needs to focus more on technological innovation and delivery of services to increase productivity. Meanwhile, family takaful companies in Malaysia can maintain their technology usage and efficiency to operate productively. The government in both countries is expected to actively accelerate the growth of family takaful companies by producing regulatory products that strengthen the industry. Specifically, the government in Indonesia needs to make regulations that support technology improvement.

There is still not much research that examines family takaful’s productivity level using the MPI. The MPI is an appropriate tool to evaluate the productivity of family takaful companies. Thus, family takaful companies can improve their quality by assessing the productivity index value.

A majority of higher education institutions (HEIs) in Oman, and internationally, have adopted English as the language of education, driven by its power and its globally accepted status as the language of knowledge and communication. Such an internationalisation policy has been inadequately evaluated to examine its actual effects. This paper aims at analysing the existing literature with a view to hypothesise the effects of adopting English as a medium of instruction (EMI) on establishing intellectual capital in the Omani context.

The paper employs a case study design that draws on data generated through a systematic review of 94 peer-reviewed papers that are synthesised using thematic analysis.

The findings indicate that EMI negatively affects the optimal creation of intellectual capital through limiting access to HE, hindering knowledge transfer, impeding Omanis' employability and hindering faculty's professional growth. EMI leads HEIs to mirror the supplying countries' cultures in terms of materials, ideologies and standards. It affects teaching and research quality, training and communication, the sense of equity, belonging and self-worth amongst students and the relationships amongst faculty members. It also increases reliance on external stakeholders.

The paper highlights the interconnection between the forms of intellectual capital and how some components are antecedents to the creation of the intellectual capital forms. It establishes the moderating role the language of instruction plays in relation to the three sub forms of intellectual capital in higher education.

The paper calls for maximising higher education intellectual capital through adopting bilingual rather than monolingual higher education. It calls upon policymakers to revisit the assumptions underlying higher education systems in order to optimise their outcomes.

The paper is the first one that sheds light on the role of language in intellectual capital construction. Such a moderating role has received almost no attention in the higher education literature that is largely busy quantifying its outcomes rather than ensuring they are actually sustainably generated.

The purpose of this paper is to investigate selected corporate governance attributes and financial reporting lag and their impact on financial performance of listed firms in Ghana.

The study uses 90 firm-year data for the period 2012–2014 for firms listed on the GSE. Each annual report was individually examined and coded to obtain the financial reporting lag. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis.

The descriptive statistics indicate that over the three years, the mean value of timeliness of financial reporting (ARL) is 86 days (SD 21 days), minimum is 55 days and maximum is 173 days. The regression analysis results indicate that financial reporting lag has a negative statistically significant relationship with firm performance. This negative sign indicates that when financial performances of companies are high (good news), companies have the tendency to disclose this situation early to the public.

Firms that are not timely in the financial reporting practices will find it difficult to attract capital as the delay will affect their reputation.

This study is one of the few to measure financial reporting lag and its impact on firm financial performance in Sub-Saharan Africa.

The purpose of this paper is to assess key issues in measurement and management of operational risk in Malaysian Islamic banks.

Descriptive, analytical, and comparative analyses are used to discuss the issues of operational risk in Islamic bank through the implications associated with the Islamic banks' operational risk as well as the implications on risk measurement, risk management, and capital adequacy.

Discussion on operational risk in Islamic banks is significant and becoming more complicated compared with conventional banking because of the unique contractual features and general legal environment. While basic Basel II core principles of effective banking supervision apply equally well and ideally suit the Islamic banking institutions, risk measurement, and risk management practices still need specific adaptations to Islamic banks' operational characteristics. These particularities highlight the unique characteristics of Islamic banks and raise serious concerns regarding the applicability of the Basel II methodology for Islamic banks.

This study has important implications for the understanding of operational risk, particularly the specific issues of the Islamic banks' operational risk that arise from the different nature of the financing and investment activities of the banks. With regard to measuring operational risk capital charge, the banks have to choose the right and effective method to ensure the operational risk capital charge will be more in line with the banks' actual risk profile and thus will provide the adequate capital and an improved buffer once the losses are announced.

The paper will fill the gap to the existing literature of operational risk in banking institutions especially Islamic banks, by showing the needs of specific adaption of operational risk measurement and risk management practices due to the nature of Islamic banks.