Search

This study aims to examine the influence of chief executive officer (CEO) characteristics (i.e., CEO innovativeness, CEO information system (IS) knowledge, and CEO trust in technology) on accounting software technology use in Jordanian companies from different industrial sectors. Data were gathered through a structured questionnaire distributed to CEOs/owners of small, medium, and large companies in Jordan. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique was employed on 315 usable questionnaires received. The finding reveals that CEO IS knowledge and CEO trust in technology have a significant positive impact on accounting software use. Surprisingly, CEO innovativeness has an insignificant impact on accounting software use due to the prevalence of avoiding uncertainties in undertaking a new system. The outcomes of this study can assist the government in devising relevant policies and support initiatives to encourage firms to adopt accounting software technology. Similarly, CEOs can benefit significantly from gaining a deeper understanding of the principal factors influencing accounting software use.

The curriculum is dynamic and changes over time. Many factors impact changes in the developed curriculum, and commonly, the factors are related. The factors include changes in government policy, the requirement of the accreditation bodies, the technology advancement, the need for changes in an unexpected situation, the new skills demanded by the industries, and the current trend in education. New Pedagogical for Deep Learning (NPDL) is an example of current trends in education. The NPDL has changed from the old pedagogy, which focuses on the student mastering the content, to the new pedagogy, which focuses on students discovering and mastering the content together through deep learning. In Malaysia, NPDL has been implemented in Institut Pendidikan Guru Malaysia (IPGM) since 2016. They have developed seven modules of the Digital Tools and Resource for School Transformation Program (TS25), wherein the modules systematically nurture deep learning by benefiting the technology and digital. Technology in digital learning is one of the core elements of NPDL, and it plays an essential role in ensuring the success of NPDL implementation. Hence, this article is aimed to make a narrative review of the needs, impacts and challenges in integrating technology into instruction to support the NPDL for Malaysia case. The recommendation is also provided at the end of the article.

Objective: Maggot debridement therapy (MDT) has seen a resurgence in recent years in the treatment of hard-to-heal wounds, as a result of rising antibiotic resistance. The sterilised larvae of Lucilia cuprina have been used in MDT in Malaysia since 2003, with encouraging results for the treatment of hard-to-heal diabetic wounds. We report a case series of 30 patients selected from our clinic by convenient sampling with diabetic lower limb ulcers treated with MDT. The average age of patients receiving MDT was >50 years. Of the 30 patients in the study, nine were female and 21 were male. All patients had underlying diabetes, two patients had leg ulcers and 28 patients had diabetic foot ulcers. Sterilised Lucilia cuprina larvae were applied via a standard method of 10 maggots per square centimetre and dressed with sterile gauze. The study endpoint was defined as ≤5% coverage with slough or necrotic tissue following three successive applications of MDT. In this study, maximum debridement of wounds was achieved in 96.6% (29 patients) of our patients, with ≤5% coverage with slough or necrotic tissue, in addition to a reduction in wound-related pain, as assessed by a visual analogue scale. No adverse events were reported. The findings of this study support the use of MDT as a safe, efficacious, and cost-effective method of managing diabetic wounds.

The increasing demands for accountants in the future have resulted in an increased number of students enrolling in the accounting programmes of Malaysian universities. This expansion, however, has caused some concern about whether these students are likely to succeed in their studies. This study, therefore, aims to examine the factors that drive the academic performance of accounting students at Malaysian universities. The factors included gender, ethnic groups, type of secondary school, sponsorship, and family income. The students’ academic performance was represented by their cumulative grade point average (CGPA) obtained at the end of their programs. The study used a quantitative research design using secondary data of 367 undergraduate accounting students graduated in 2016 from the Universiti Utara Malaysia (UUM) for analysis. The findings suggested that there were significant differences in students’ academic performance related to ethnic groups, type of secondary school, and family income. Specifically, Malay, Indian, and other students performed less well than did Chinese students. Gender and sponsorship, however, had no significant influence on their academic performance. The study’s findings could help higher learning institutions, parents, and policymakers to formulate effective intervention mechanisms and to introduce a more holistic approach to improve student performance.

Social networking services (SNSs) are a much-touted technology for improved learning, yet very little research goes beyond the classroom-level controlled application of SNSs. This paper provides a look at reported usage and application of SNSs beyond the classroom, where data is scarce. The paper describes an investigation on whether Malaysian university students think SNSs are helpful for learning English, and the areas of language proficiency that these students perceived to benefit the most from their usage of SNSs. A total of 6,085 students participated in the online survey. Results indicate that an overwhelming majority (99.7%) make use of SNSs to learn English outside the classroom and 97.4% of these believe their use of SNSs helps improve their proficiency. The respondents indicated that the areas of proficiency that benefitted the most from their use of SNSs are writing, communication, vocabulary development and reading. In contrast, grammar as well as listening and speaking benefitted the least. The results presented a much needed, and currently lacking, view into the actual utility and use of SNSs for the purpose of informal learning of English among students in Malaysian universities. Keywords: informal language learning; social media; language skills; language acquisition

Purpose The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector. Design/methodology/approach This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM). Findings The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator. Practical implications The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector. Social implications It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector. Originality/value To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.

Tired of performing an audit manually? This module provides a useful step-by-step approach to perform an audit using ACL. Easy to understand and follow. No such module in the market so far. This module is designed to assist users on how to use ACL as a powerful tool to audit. The module is divided into 8 Chapters. Chapter 1 introduces audit and information technology (IT) audit, audit assertions, audit procedures, and the relationship between audit assertions and audit procedures. Chapter 2 explains ACL in the audit, describing in brief its advantages and disadvantages. Chapter 3 assists users with using ACL. In this chapter, users will learn how to install ACL (version 9), and get familiar with the ACL menus and user interfaces. This module uses a step-by-step approach to guide users from creating a new project from ACL to viewing and modifying the table in ACL. Chapter 4 elaborates how to use ACL commands for data integrity verification. For this purpose, users will learn how to count records, total numeric fields or expression, and check for validity errors. Chapter 5 shows users how to analyse their data using the ACL command. The analyse include statistics, stratify, classify, examine the sequence, check for gaps, check for duplicates, ageing, and summarise commands. The remaining chapters cover three main accounting information systems (AIS) cycles, namely, sales and cash receipts (Chapter 6), purchase and cash payments (Chapter 7), and human resource (Chapter 8). For each cycle, cases are given for better assimilation.

Purpose The aim of this study is to determine the prevalence of hypocalcaemia among first-trimester pregnant women and its contributing factors. Design/methodology/approach A cross-sectional study was carried out among first-trimester pregnant women who were recruited during their first antenatal visit. A total of 396 respondents of age 18-40 years completed the self-administered questionnaire (socio-demographic, socio-economic, obstetric information), validated semi-quantitative food frequency questionnaire for calcium (FFQ-calcium), anthropometric measurements (weight and height) and blood test for serum calcium during their first trimester. Findings The prevalence of hypocalcaemia based on serum calcium level of less than 2.11 mmol/L was 26.0 per cent (n = 103). The median serum calcium level was 2.2 mmol/L (IQR, 25th and 75th percentile – 2.1 and 2.3, respectively). Milk intake of less than two glasses per day during pregnancy showed a twofold increase in developing hypocalcaemia (OR, 2.231; 95 per cent CI, 1.399, 3.588). Other than that, underweight (aOR, 2.038; 95 per cent SK, 1.088, 3.820) and obese before pregnancy (aOR, 1.954; 95 per cent SK, 1.007, 3.790) are also predictors of hypocalcaemia. Originality/value The prevalence of hypocalcaemia among first-trimester pregnant women in this study was 26.0 per cent. Intake of two or more glasses of milk per day can help prevent hypocalcaemia at this stage of pregnancy.

This study examined the effect of cooperative learning approach on financial accounting achievement among secondary school students in Gombe state, Nigeria. A pre-test-post-test-control group design was adopted. 120 students participated in the study were selected randomly from six schools. The students were divided into two equal groups, namely: experimental (i.e., cooperative learning approach) and control group (i.e., conventional approach), both at random. A Financial Accounting Achievement Test (FAAT) was used as an instrument for data collection. The study found that at the pre-test stage, there was no statistically significant difference between the achievement of cooperative learning students and conventional approach students, the results suggested that the students were initially equal in terms of their achievements. Nevertheless, at the post-test stage, the achievement of students who were exposed to the cooperative learning was found to be significantly better than the achievement of students who were exposed to the conventional approach. The findings further suggested that cooperative learning approach effectively enhanced the financial accounting achievement of the secondary school students. It is, therefore, recommended that government should encourage both curriculum planners and secondary schools’ teachers to adopt cooperative learning approach as an instructional approach for teaching financial accounting in secondary schools to improve students’ achievement in the subject.

This study focuses on the organisational factors that affect the organisation’s decision to adopt cloud computing. Data were collected by employing a questionnaire research design to SMEs (particularly SMEs in service sector) in Malaysia. Results indicate that of the three factors hypothesised to affect cloud computing adoption, only information technology (IT) resources were found significant. Nonetheless, there is no adequate evidence to support the importance of top management support and employee knowledge on cloud computing adoption. The findings would benefit the theory and practice. For academia, this study can serve as a useful reference for future studies in this area. For practitioners, the findings would benefit them in terms of making decision toward cloud computing adoption and formulating better strategies for cloud computing adoption.

The present study focuses on the antimicrobial activity and safety aspect of lactobacilli strains isolated from the anogenital region. Sixty-two lactobacilli strains were isolated from 52 healthy, non-menstruating women from a local health clinic in Puchong, Selangor, Malaysia and confirmed by 16S rDNA sequencing. The samples were collected by sterile cotton swabs and directly streaked onto De Man, Rogosa, Sharpe agar prior to transportation to the lab on ice. A selective preliminary screening against several Candida albicans and Candida glabrata strains identified 5 promising lactobacilli strains for the subsequent assays; L. delbreuckii 45E, L. fermentum 28E, L. mucosae 28C, L. reuteri 29A and L. reuteri 29B. A follow-up antibacterial assay identified L. delbreuckii 45E, L. reuteri 29A and L. reuteri 29B as the lactobacilli strains with the highest inhibitory activity. Subsequent assays including haemolytic activity, susceptibility to antibiotics, quantification of D/ l -lactic acid and H2O2 production as well as bile salt hydrolase (BSH activity) indicated that L. reuteri 29B was a promising probiotic candidate. An acute toxicity study in vivo involving the administration of 1 × 108, 1 × 109 and 1 × 1010 cfu/mouse/day demonstrated that L. reuteri 29B did not exert any adverse effects towards the mice which were evident through the absence of pathological changes in the histological examination and blood test. There was also a lack of bacterial translocation as confirmed by Random Amplified Polymorphic DNA (RAPD). The present study highlights the possibility of utilising L. reuteri 29B as a probiotic. It also demonstrates the possibility of isolating potential probiotics from the anogenital region.

Although e-procurement is a complex practice, a number of existing studies, however, simplified the representation of the state of e-procurement in an organization to a binary measure. Although this is helpful to understand adoption decisions, it does not completely capture the reach and richness of the use of information technology (IT) innovations. Hence, this study explores the extent of e-procurement use in New Zealand, focusing specifically on the range of e-procurement functionalities used in the manufacturing SMEs. The e-procurement functionalities are seen from the information and transaction perspectives. A cross-sectional survey is used as a methodology for data collection. The SPSS software is used to analyse the data gathered from the 151 senior managers. Our results demonstrate that all of the functionalities, especially those that rely on commonly available technologies, are in use. Nonetheless, complex e-procurement technologies, such as e-auctions, are not common.

This study focuses on the extrinsic factors, namely, top management support, complexity, independence, and internal audit department’s size that are out of internal auditors' control affecting their effectiveness in the Jordanian public sector. The current study also tries to improve understanding of the extrinsic factors affecting internal auditors’ ability to achieve the assigned goals in order to highlight internal auditors’ effectiveness. Resource-based and agency theories were used in developing the research model. Two sets of questionnaires were distributed among the financial managers and internal audit managers. The results reveal that top management support, independence, and the size of internal audit department play a significant and positive role on the effectiveness of internal auditors, whereas complexity of the task has been found to make a negative impact on the level of their performance. Given the significance of the public sector within the Jordanian economy, the findings are valuable for the internal audit function, regulators, and decision-makers in proposing new legislation and regulations of an internal audit function. Future studies may look into other factors that may restrict internal audit performance, such as organizational culture and pay satisfaction.

This study aims to identify patterns in Internet and Social Networking Site (SNS) usage among top- performing students at Malaysian universities. Data were gathered from 6358 public and private university students through an online survey. The top performers (reported CGPA of 3.6 and above) were found to be the most likely to have an SNS account and they spent more time using the Internet than other students. The findings also show that in terms of SNS usage, top-performing students display patterns similar to other students. However, among their various Internet activities, they rank social networking as the fourth most preferred activity, whereas other groups rank it as first. The preferred Internet activity for the top performers is emailing, which literature suggests may be linked to their academic performance.

Introduction: Paracetamol (PCM) suspension that is available in the market is formulated with high sugar content and more than 7 excipients to stabilize and to mask the bitter taste of PCM suspension. This oral suspension is indicated to alleviate minor ailments and fever, especially in a paediatric patient and elderly patient which having difficulty in swallowing. However, the high sugar content of PCM suspension may lead to a lot of health problems and make it PCM suspension no longer suitable is for the long term. Therefore, the formulated PCM honey suspension could be treated as an alternative approach instead of existing commercial one. Methods: The usage of honey for replacing the sucrose and sorbitol in PCM suspension is the main concern of this study. Results: In these contexts, the accurate and specific instrument which is High-Performance Liquid Chromatography (HPLC) can be used to validate PCM honey suspension based on the requirement stated under ICH Q2 (R1). Conclusions: Thus, it could be concluded that the proposed analytical method could be a precise and specific one to be used in accordance with the purpose of validation of PCM honey suspension.

Background Pregnant women form one of the high risk groups facing hypovitaminosis D. Low level of vitamin D will affect directly or indirectly both mother and fetus. Screening vitamin D in the first trimester of pregnancy is important to determine the necessary preventive action. Therefore, this study was aimed to determine the prevalence of hypovitaminosis D and its risk factors among pregnant women in the first trimester. Methods A cross sectional study was carried out among first trimester pregnant women during their first antenatal visit. Samples were taken from different ethnicities in an urban district in Malaysia. A total of 396 respondents (99 % response rate) aged 18–40 years completed self–administered and guided questionnaire (characteristics and risk factors), validated semi-quantitative food frequency questionnaire for vitamin D in Malaysia (FFQ vitamin D/My), anthropometric measures (weight and height), blood test for serum 25(OH)D, skin measurement using Mexameter (MX 18) and Fitzpatrick Skin Type Chart Measurement (FSTCM). Data were analyzed to determine the association between risk factors and hypovitaminosis D. Results The prevalence of hypovitaminosis D (serum 25(OH)D

Mobile technology is providing a new frontier for the application of educational technology within the academia. However, as with any relatively new technology, much has to be understood about the concept of mobile learning before it can be employed effectively. One of the most logical early steps is to understand the perception of the stakeholders, including lecturers and students. This is the angle of approach taken by Universiti Kebangsaan Malaysia, and this paper presents the results of a survey on UKM lecturers about their perception on mobile learning and training. The findings will help in formulating a well-planned and user-centric approach for the application of mobile technology for the purpose of learning and training within the institution. The results of the survey show that 65% of the respondents are owners of smart or mobile phones. The respondents also indicated a favourable perception of m-learning although 79% of them have never used it. This favourable perception of m-learning correlates to favourable experience with e-learning, which suggests that familiarity with teaching via technology may also play a factor in their responses. The majority (85.7%) also believe that mobile learning would be useful for their students, and cited flexibility as the main reason (90.1%).

Pregnant women who are positive for thyroid peroxidase antibodies [TPOAb(+)] are prone to develop postpartum thyroid dysfunction (PPTD) and permanent hypothyroidism. Selenium (Se) decreases thyroid inflammatory activity in patients with autoimmune thyroiditis.We examined whether Se supplementation, during and after pregnancy, influences the thyroidal autoimmune pattern and function.This was a prospective, randomized, placebo-controlled study.The study was conducted in the Department of Obstetrics and Gynecology and Department of Endocrinology.A total of 2143 euthyroid pregnant women participated in the study; 7.9% were TPOAb(+).During pregnancy and the postpartum period, 77 TPOAb(+) women received selenomethionine 200 microg/d (group S1), 74 TPOAb(+) women received placebo (group S0), and 81 TPOAb(-) age-matched women were the control group (group C).We measured the prevalence of PPTD and hypothyroidism.PPTD and permanent hypothyroidism were significantly lower in group S1 compared with S0 (28.6 vs. 48.6%, P0.01; and 11.7 vs. 20.3%, P0.01).Se supplementation during pregnancy and in the postpartum period reduced thyroid inflammatory activity and the incidence of hypothyroidism.

Background Infertile women positive for thyroid antibodies suffer from a poor pregnancy/delivery outcome, although conflicting data have been published. Our objective was to investigate if levothyroxine (LT4) exerts any effect on pregnancy and/or delivery rates in thyroid peroxidase antibody (TPOAb)-positive (+) women undergoing assisted reproductive technologies. Methods Patients undergoing treatment were screened for TPOAb, thyroid-stimulating hormone (TSH) and free thyroxine (FT4). A total of 72 (15%) out of the 484 euthyroid women selected were TPOAb (+). These 72 patients were randomly divided into two groups: group A (n = 36) underwent LT4 treatment, group B (n = 36) placebo. Group C consisted of 412 women (85%) who were TPOAb negative (-). All patients received controlled ovarian stimulation. The endpoints of treatment were pregnancy rate, miscarriage rate and delivery rate. Results No differences in pregnancy rate were observed between the three groups. Miscarriage rate was higher in TPOAb (+) in comparison to TPOAb (-) [relative risk: 2.01 (95% CI = 1.13-3.56), P = 0.028]. Conclusions The pregnancy rate is not affected either by presence of TPOAb or treatment with LT4. However, TPOAb (+) women show a poorer delivery rate compared to TPOAb (-). LT4 treatment in TPOAb (+) does not affect the delivery rate.

Information Technology (IT) plays a key role in internal control system in various organizations in terms of maintaining records and other internal services. Internal control system is defined as an efficient control procedures set up by firm to safeguard resources and to assure the reliability and accuracy of both financial and non-financial records in line with applicable governance and procedure to acquire the established goal and objectives. This paper focuses on the impact of IT on internal control system in the Nigerian universities. Data are collected from three different universities via questionnaire. Descriptive statistics is used to analyze the data; Chi-square is performed to test the hypothesis. The results of the hypothesis showed that IT has a positive relationship with the effective internal control activities in the University system. It is concluded that the adoption of IT will significantly improve the effectiveness of the internal control system operations in the University in terms of quality service delivery.

Social networking sites (SNSs) have increasingly become an important tool for young adults to interact and socialize with their peers. As most of these young adults are also learners, educators have been looking for ways to understand the phenomena in order to harness its potential for use in education. This is especially relevant in Malaysia where SNSs are popular among the youths, yet there is little data available to describe patterns of use for the wider segment of the target population. This study presents the results of a nationwide survey on tertiary level students in Malaysia. The results show that SNSs penetration is not at full 100% as initially assumed. The respondents spend the most time online for social networking and learning. The results also indicate that while the respondents are using SNS for the purpose of informal learning activities, only half (50.3%) use it to get in touch with their lecturers in informal learning contexts. The respondents also reported spending more time on SNS for socializing rather than learning and they do not believe the use of SNS is affecting their academic performance.

E-commerce transaction has grown immensely. It has directly or indirectly imposed a number of challenges to the governmentadministration particularly to the tax system. There are mix views to the implication of e-commerce. Some opine that ecommerceimproves tax system, while others belief that tax system was designed in the era where e-commerce does not exist,thus, creating problems to the tax system. This study, therefore, investigates the tax problems posed by e-commerce andsolicit opinions from various parties on problems faced in taxing e-commerce.The findings reveal that tax administration was ranked as the highest potential tax problem, followed by tax evasion, doubletaxation, tax avoidance, and tax free. In addition, there is no significant difference in the subjects’ attitudes towards ecommerceand internet tax. Overall results show that subjects perceive e-commerce as creating tax problems, however, theirviews do not differ on tax liability from physically or electronically oriented commercial environment.

Euthyroid women with autoimmune thyroid disease show impairment of thyroid function during gestation and seem to suffer from a higher rate of obstetrical complications.We sought to determine whether these women suffer from a higher rate of obstetrical complications and whether levothyroxine (LT(4)) treatment exerts beneficial effects.This was a prospective study.The study was conducted in the Department of Obstetrics and Gynecology.A total of 984 pregnant women were studied from November 2002 to October 2004; 11.7% were thyroid peroxidase antibody positive (TPOAb(+)).TPOAb(+) patients were divided into two groups: group A (n = 57) was treated with LT(4), and group B (n = 58) was not treated. The 869 TPOAb(-) patients (group C) served as a normal population control group.Rates of obstetrical complications in treated and untreated groups were measured.At baseline, TPOAb(+) had higher TSH compared with TPOAb(-); TSH remained higher in group B compared with groups A and C throughout gestation. Free T(4) values were lower in group B than groups A and C after 30 wk and after parturition. Groups A and C showed a similar miscarriage rate (3.5 and 2.4%, respectively), which was lower than group B (13.8%) [P0.05; relative risk (RR), 1.72; 95% confidence interval (CI), 1.13-2.25; and P0.01; RR = 4.95; 95% CI = 2.59-9.48, respectively]. Group B displayed a 22.4% rate of premature deliveries, which was higher than group A (7%) (P0.05; RR = 1.66; 95% CI = 1.18-2.34) and group C (8.2%) (P0.01; RR = 12.18; 95% CI = 7.93-18.7).Euthyroid pregnant women who are positive for TPOAb develop impaired thyroid function, which is associated with an increased risk of miscarriage and premature deliveries. Substitutive treatment with LT(4) is able to lower the chance of miscarriage and premature delivery.

Introduction. Hypertension in type 2 diabetes represents a strong risk factor for cardiovascular events. Either calcium channel blockers or angiotensin receptor blockers (ARBs) may reduce insulin resistance. One of the ARBs, telmisartan (Telm) acting as a PPARγ agonist, significantly reduces HbA1C levels.The aim of this study was the comparison of the effects on glycaemic control of amlodipine (Aml) and Telm in hypertensive type 2 diabetic patients. Materials and methods. Forty diabetic hypertensive subjects were assigned to two groups. Group A: rosiglitazone (RSG) 4 mg + Telm 80 mg; Group B: RSG 4 mg + Aml 10 mg. All the patients were already treated with metformin, but not with antihypertensive drugs. Results. After four months treatment, both groups showed a significant reduction of mean blood pressure (Group A: - 13.5%; Group B: - 13.3%) and a positive influence on glycaemic control and insulin resistance. Lower values of glucose, HbA1C, HOMA index and higher adiponectin levels were observed in Group A compared to Group B. Conclusions. In type 2 diabetic hypertensive patients, the association of Telm 80 mg and RSG 4 mg seems to display a metabolic advantage compared to Aml 10 mg.The simultaneous beneficial effects on blood pressure and insulin sensitivity may confer make Telm particularly suitable in the treatment of the metabolic syndrome.