Malaysia’s decision to join and rectify the agreement showed that the country is serious about business, trade liberalisation and its support for a fair and transparent trade regime. Moreover, Malaysia is expected to earn approximately USD 200 million in exports, while RCEP will provide immense opportunities for trade and investments, enhanced connectivity, and deepening regional economic integration. This study aims to analyse the extent to which Malaysia’s participation in the RCEP can benefit the country’s growth and development. For this goal, a SWOT analysis will be carried out to assess the strength, weaknesses, opportunities and threats of joining RCEP, from Malaysia’s perspective. Findings suggest that Malaysia is indeed one of the main beneficiaries of the RCEP agreement in comparison to other ASEAN nations. However, much needs to be done by Malaysia to reap the benefits of the world’s largest trading bloc, while maintaining its national interests amidst a more liberal and open market setting.

Lignocellulosic materials such as agricultural residues have been identified as potential sustainable sources that can replace petroleum-based polymers. This study focused on the conversion of lignin extracted from bagasse to carbon fiber (CF) and cellulose nanocrystal (CNC). The highest extraction of lignin yield was achieved at 100 °C using 10% NaOH for 12 h. Carbon fibers were obtained by electro-spinning of bagasse lignin blended with polyvinyl alcohol (PVA) (11 wt/v %) followed by thermo-stabilization (250 °C) in an oxidizing atmosphere and further carbonization in an inert atmosphere (850 °C). Conventional hydrolysis process was used to extract cellulose nanocrystal from bagasse pulp. Morphological (scanning electron microscopy, SEM), spectral (Fourier transform infrared, FTIR) spectroscopy, elemental analysis, thermal characterization and surface area measurements have been carried out. Figures originated by SEM showed that CF ranges from 145 to 204 nm, while stabilized bagasse cellulose nanocrystal (SCNC) appeared as rod-shape like structure in the range of length 600–800 nm and diameter 5.33–19 μm. Characterization results revealed that CF exhibits microporous structure, while bagasse lignin and SCNC display mesoporous structure. In addition, the results proved that SCNC exhibits a percentage removal 71.56% for methylene blue dye in an aqueous solution.

Labour migration is an important global issue that largely affects the labour market. Malaysia is among the popular destination countries for labour migration in Asia. The number of migrant workers that consist of documented and undocumented workers is increasing every year due to rapid economic development that captivates job seekers from undeveloped countries. In this regard, migrant workers frequently fall into the trap of unscrupulous employers who exploit them for their own interests. These employers do not pay their wages as promised and deny them their employment rights. This case is basically treated as ‘forced labour’ or ‘human trafficking’ by the Malaysian authority. This paper identifies the Malaysia’s legal framework of the employment of migrant workers. In addition, how to address the infringed rights of migrant workers is discussed in this paper. Although the framework deems comprehensive, it further recommends a stringent and fair law enforcement to combat exploitation towards migrant workers.

Since social media has become an essential tool in the contemporary hotel industry, companies are now building social media communities to engage customers online (Leung & Bai, 2013) and to maintain satisfaction, trust, commitment, loyalty, and brand relationship quality (Harrigan, Evers, Miles, & Daly, 2017). Despite global hotel companies’ increasing adoption of social media platforms to promote customer engagement, research in this area is still sparse (Harrigan et al., 2017; So, King, & Sparks, 2014). To fill this gap, the authors developed a theoretical model incorporating two antecedents (hotel brand experience and customer involvement to social media) and a consequence (brand relationship quality) of customer engagement (CE) in the context of hotel brand communities embedded in social media. Additionally, the authors included hotel brand reputation (HBR) in the model as another predictor of brand relationship quality (BRQ). This study obtained data from a panel survey consisting of the responses of hotel customers who had stayed at one of ten famous hotel brands in the U.S. within the past 12 months and were simultaneously followers of the hotel brand’s page on Facebook. The findings reveal that both antecedents (ISM and HBX) positively and significantly influence CE and that hotel brand experience (HBX) has a stronger impact on CE than ISM. The findings also demonstrate that CE has the strongest, positive effect on BRQ, followed by HBX and HBR. Furthermore, the findings indicate that the relationship between HBX and BRQ is partially and significantly mediated by CE. This research provides theoretical and practical contributions to the field. First, unlike previous studies, the current study utilized the concept of CE with hotel brand communities embedded in social media as a mediator between HBX and BRQ and found partial and significant mediation effects. Second, the study identified two new and crucial antecedents of CE with brand communities embedded in social media—customer brand experience and customer social media involvement. Third, this study found brand relationship quality as one of the primary outcomes of customer engagement with hotel brand communities in social media. Lastly, the findings confirm that social media-based brand communities (i.e., Facebook) are one tool companies can use to build long-lasting customer-brand relationships.

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.