http://localhost:8080/xmlui/handle/123456789/12344 2026-04-18T21:03:52Z 2026-04-18T21:03:52Z Carlo, Dolly Paul Azhar, Athirah Sivabalan, Tharshini http://localhost:8080/xmlui/handle/123456789/12889 2025-08-13T02:57:49Z 2024-01-01T00:00:00Z

Title: UNDERLYING SCHOOL DROPOUTS ISSUES IN SARAWAK Authors: Carlo, Dolly Paul; Azhar, Athirah; Sivabalan, Tharshini Abstract: Students who leave school without completing formal education still remain an issue in Malaysia. This study is based on the research tracing the journey of school dropouts in Sarawak, Malaysia and the focus of this paper is identify the issues behind it. A cross-sectional survey was used to complete the data collection process among 120 school dropouts selected through purposive sampling. The obtained data were analysed using Statistical Package for the Social Sciences (SPSS), described in frequency and cross-tabulated. The study discloses that most of the school dropouts come from the suburban areas (69.2%) compared to urban areas (30.8%). More males (54.2%) than females (45.8%) dropped out of school and most dropped out at secondary (77.5%) compared to primary (22.5%) school level. Interestingly, the number of students who dropped out from the academic schools (96.7%) is higher than those from the technical school (3.3%). More females than males got married at the schooling age of 18 years old and below. What is thought-provoking on these findings are issues underlying the school dropouts such as the lack of opportunity and social inequality, quality of education, inadequate facilities and infrastructures to facilitate students to continue and complete their education. These issues should be taken into seriously. It is not just the economic concerns of poverty and unemployment but there is also a need to include structural and social concerns such as inequality and violation of children’s right. The underlying background of those who are still in school need to be addressed and studied by all the stakeholders involved and they should be sensitive to their backgrounds in order to identify relevant measures to prevent those who are at risk from further dropping out of school.

2024-01-01T00:00:00Z Baharudin, Aimal Mirza and Siti ‘Aisyah http://localhost:8080/xmlui/handle/123456789/12888 2025-08-13T02:55:16Z 2024-01-01T00:00:00Z

Title: INNOVATION BARRIER TO SMES DEVELOPMENT: EVIDENCE FROM AFGHANISTAN Authors: Baharudin, Aimal Mirza and Siti ‘Aisyah Abstract: Innovation plays a vital role not only in large firms but also in small and medium-sized enterprises (SME) worldwide. In Afghanistan, SMEs are emerging to influence the economies by employing, contributing to exports and forming a major portion of export and tax revenues. This study aims to examine the innovation barriers to development at the SME level to offer policy implications in Afghanistan. The Two-Hierarchical Level Model (HLM) was used. A questionnaire was designed using the thematic areas of business innovation literature and adapted following Oslo's manual's recommendations. Collected in 2020 the cross-sectional data was examined through an empirical analysis by testing five research hypotheses to validate the research framework. The target population was the SME key persons in Kabul city. Results show that firm characteristics are innovation barriers, SMEs that did not innovate were smaller in terms of employees and assets, lack of finance was a reason for abandoning innovative projects, and there are hierarchical barriers that humper innovation at the organizational, value chain and market level. There is a real need to continue studying the development of the innovation barriers for SME sectors that may enrich the world communities.

2024-01-01T00:00:00Z GANESAN, YUVARAJ SHAHARUDIN, MUHAMMAD SHABIR SADAA, ABDULLAH MOHAMMED NARAYANAN, RANJANI SHARMA, RAHUL HARON, HASNAH http://localhost:8080/xmlui/handle/123456789/12887 2025-08-13T02:53:33Z 2024-01-01T00:00:00Z

Title: THE EFFECT OF AUDIT CHARACTERISTICS ON FINANCIAL REPORTING QUALITY AND THE MEDIATING ROLE OF AUDIT QUALITY: EVIDENCE FROM MALAYSIAN PUBLIC COMPANIES Authors: GANESAN, YUVARAJ; SHAHARUDIN, MUHAMMAD SHABIR; SADAA, ABDULLAH MOHAMMED; NARAYANAN, RANJANI; SHARMA, RAHUL; HARON, HASNAH Abstract: Our paper examines the effect of audit characteristics on financial reporting quality (FRQ) and the role of audit quality (AQ) as a mediator. The study adopted 201 companies listed in Malaysian Bursa from 2017 to 2019 to achieve our objective. The study used Stata to analyze the data to estimate the effect proposed in the hypotheses. Findings show that only audit fees affected FRQ positively. At the same time, audit fees and company size have positively influenced AQ. On the other hand, AQ has improved the link between audit characteristics and FRQ since the results show a positive effect of audit tenure, audit fees, and audit company size on FRQ through the mediator. This research can help the Institute of Internal Auditors and the Association of Certified Fraud Examiners improve their rules and regulations by enhancing audit characteristics, technical competence, and functionality to help organizations improve AQ. The study's findings are relevant to governments and investors worldwide worried about FRQ and want to guarantee that operations in Malaysia and other emerging markets are closely monitored.

2024-01-01T00:00:00Z Qi, Li Xiaoli, Shao http://localhost:8080/xmlui/handle/123456789/12886 2025-08-13T02:50:47Z 2024-01-01T00:00:00Z

Title: THE IMPACT OF ANCHOR CHARACTERISTICS ON CUSTOMERS' SUSTAINABLE FOLLOW IN E-COMMERCE LIVE BROADCAST—BASED ON THE SURVEY OF TIKTOK USERS IN CHINA Authors: Qi, Li; Xiaoli, Shao Abstract: With the development of Internet commerce, live broadcast has become a new e-commerce milestone. This study uses SOR model for reference, taking customer perceived value and customer flow experience as intermediary variables, to explore the impact of anchor characteristics on the sustainable follow of customers in the live broadcast room. The research findings demonstrate that the credibility, professionalism, interactivity, and attractiveness of e-commerce anchors have a significant positive impact on customer perceived value and customer flow experience. Customer perceived value and customer flow experience positively influence the sustainable retention of customers in live broadcast rooms. Moreover, these factors act as mediators between the characteristics of e-commerce anchors and the sustainable retention of customers. Therefore, it is imperative for live broadcast e-commerce merchants to adapt their strategies based on anchor attributes in order to enhance customer perceived value and improve customer flow experience. This will effectively guide customers towards sustained engagement and yield favorable marketing outcomes. It is helpful for e-commerce anchors to effectively reduce customer loss and form customer loyalty, and also provides a reference for enterprises to use live broadcast e-commerce for product sales and brand promotion

2024-01-01T00:00:00Z