This study was undertaken to assess the occupational safety and health of fishermen community in Seberang Takir, Terengganu. The aims of this study was to evaluate current state of the occupational safety and health for fishermen at Seberang Takir, Terengganu and to create the prevention measures for occupational safety and health. The scope area of the research is Seberang Takir village, Kuala Terengganu, which is separated by a river and estuary. This research covers all fishermen and community at the Seberang Takir, Kuala Terengganu. The target population includes two groups of workers within fishermen and seller. Tools for this study is using HIRARC (Hazard Identification, Risk Assessment and Risk Control) form, along with hazard identification, a quantitative risk assessment as methodology has been done to prioritize the risk control management. The study reveals that during working (routine activity) was exposed to some hazards during handling of transfer the fish container to the collection point. Out of 7 identified hazard, 2% posed low level, 4% posed medium level and 1% posed high level. Secondly, an activity of fishermen during fishing was selected for this study to evaluate the occupational safety and health risk on board. Out of 6 identified hazard, 1% posed low level, 2% posed medium level, and 3% posed high level. This includes ergonomic, biological, physical, psycho-social, and natural. Overall the highest level of risk is ergonomic hazards. The result of risk matrix ranking based on the HIRARC survey of Occupational Safety and Health for fishermen Seberang Takir was conducted to determine the hazards and to improve the safety and health at the workplace. There are have several prevention measures are applied such as engineering control, administrative control and usage of personal protective equipment to reduce or prevent the hazards. The results of the current study can be utilized in the design of effective prevention measure in accordance with Malaysian Occupational Safety and Health Act.

Radio sources are very weak, as they can travel through large distances. Radio sources also have photons with low energies compared to others electromagnetic waves (EM). Microwave photons have a little more energy than radio waves, infrared photons have still more, then visible, ultraviolet, X-rays, and the most energetic electromagnetic wave is gamma-rays. Radio astronomy studies are restricted due to radio frequency interference (RFI) produced by people. If this disturbance is not minimized, it poses critical problems for astrophysical studies. The purpose of this paper is to profile RFI maps in Peninsular Malaysia with a minimum mapping technique for RFI interference. Decision-making processes using GIS (Geographical Information System) for the selection requires gathering information for a variety of parameters. These factors affecting the selection process are also taken into account. In this study, various factors or parameters are involved, such as the availability of telecommunications transmission (including radio and television), rainfall, water lines and human activity. This mapping step must be followed by RFI site testing in order to identify areas of low RFI. This study will benefit radio astronomy research, especially regarding the RFI profile.

This study investigates the impact of the country’s governance on the revenue efficiency of 108 Islamic banks from 26 countries offering Islamic banking and finance products services. The technical efficiencies of individual Islamic banks have been analyzed using the Data Envelopment Analysis method. The data will be pooled across the selected countries and utilize the intermediation approach. The Ordinary Least Square estimation method is employed to examine the impact of country supervision and regulation on the technical efficiency of Islamic banks. As robustness check, the study examines the impact of the level of bank regulations and supervision on the efficiency of Islamic banks operating in different income-level countries. The results found that the stricter the supervisory power, the less strict capital requirement, the tighter the restrictions on non-banking activities, and the stricter the private monitoring enhance statistically significantly the level of efficiency of Islamic banks. In upgrading the regulations and supervision of the Islamic banks, the existing regulatory framework based on the Basel Committee on Banking Supervision (BCBS) must be complemented with the prescriptions on Islamic banking or Shariah compliance diligently, so that the Islamic banks could be regulated accurately and further improve the technical efficiency of their operations.

This study investigates the impact of the country’s governance on the revenue efficiency in the banking sectors of 42 Islamic banks in 15 countries offering Islamic banking and financial services. Technical efficiencies of individual Islamic banks were analyzed using the Data Envelopment Analysis method. The Ordinary Least Square estimation method is employed to examine the impact of country supervision and regulation on the technical efficiency of Islamic banks. With robustness check, the study assesses the impact of bank regulations and supervision on the efficiency of Islamic banks operating in different regions. The empirical findings suggest that supervisory power, activity restrictions, and private monitoring positively influence the efficiency of Islamic banks. On the other hand, we observe a negative impact of capital requirement on Middle East and North Africa (MENA) countries. The findings indicate that supervisory power, activity restrictions, and private monitoring positively influence the efficiency of Islamic banks in Asia, but vice versa on capital requirement in MENA countries. This study will contribute to the body of knowledge by assessing the types of reforms in bank regulations and supervision that work best for Islamic banks in order to increase the level of efficiency and the level of regulations and supervision of Islamic banks.

This study investigates the impact of bank regulation and supervision on the efficiency of banking sectors on 108 Islamic banks from 26 countries offering Islamic banking and finance products and services. The technical efficiencies of individual Islamic banks have been analyzed using the data envelopment analysis method (DEA). The ordinary least square estimation method is employed to examine the impact of country supervision and regulation on the technical efficiency of Islamic banks. The empirical findings suggest that supervisory power, activity restrictions and private monitoring positively influence the efficiency of Islamic banks. The study revealed that Islamic banks that are operating in Middle East and North Africa (MENA) and middle-income countries are more technically efficient given the less stringent rules on capital requirement and we found that there is statistically significant evidence that higher capital requirements are negatively associated with the efficiency of Islamic banks. The empirical findings of this study are expected to help policy-makers and government officials to better understand how their decisions affect the performance.

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. The Modified Jones Model by Kasznik (1999) was used to determine discretionary accruals. An AC that includes its board chairman as an ordinary member is associated with greater discretionary accruals. However, a board chairman who is also the chairman of the AC does not seem to influence discretionary accruals. This paper supports the agency theory and policy-makers’ efforts to prevent board chairmen from sitting on ACs. It is the first study that uses the agency theory to describe the association between the board chairman’s involvement in the both AC and EM. This study alerts policy-makers, stakeholders and researchers to the influence of a board chairman serving on the AC in curbing EM. Furthermore, it provides empirical evidence that the majority of Malaysian companies whose board chairmen are involved in the AC appoint the chairman as an ordinary member of the AC. This indicates that executive directors may affect such actions. Hence, more policies are needed to improve AC independence.

Inter vivos in the context of wealth and estate planning can be generally defined as a transfer that takes place between the livings. Parents are motivated to transfer for altruisme and exchange. In this context, this study aims to explore another potential motives of inter vivos, which is „affection‟. Data is collected through semi-structured interviews with inter vivos experts who have published articles in this area. The interview is encoded and thematic analysis is carried out to classify themes and subthemes that exist in the inter vivos transfers. This study discovers four main themes, which indicate that inter vivos transfers based on affection can be enlightened by the relationship between parents and children, responsibility for children, types of inter vivos, and effects to other heirs. Relationship between parents and children can be explained as parents transfer their wealth to the closest children, children who care for them and to family members only. Parents also are responsible to protect their children after they die and assist them who are in need. Types of inter vivos are considered as boundless inter vivos and without any material return. Inter vivos based on affection also aims not to abuse other heirs.