Accounting is part of everyone’s life and affects all stakeholders who are the users of the accounting information. Organizations are created to serve their stakeholders and governments are supposed to govern, regulate and safe guard the interests of these stakeholders. Whilst accounting frequently experiences behavioral and human governance issues, this study explores the level of ethical sensitivity and its relationship with religiosity among final year accounting students in Malaysia. This study addresses the lack and the need to inculcate religiously orientated topics to be embedded and inculcated in the syllabi of bachelor of accounting, because being intrinsically religious makes an individual ethical. A quantitative research method is applied where questionnaires are administered to final year undergraduate accounting students at selected public and private universities in Malaysia. This study utilized Shaub’s ethical sensitivity questionnaire to measure ethical sensitivity and Allport’s Religiosity Orientation Scale to measure religiosity. Students are found to be ethically sensitive and by using Binary Logistic Regression, it is concluded that ethical sensitivity is influenced by intrinsic religiosity but not influenced by social extrinsic religiosity and personal extrinsic religiosity and may give some insights to the prospective employer on the selection criteria of future accountants and auditors, with regards to ethical conduct.

In this paper, we propose an exponential-related function (ER) and develop an intuitionistic fuzzy TOPSIS model based on the function (IF-TOPSISEF) to solve multi-attribute decision making (MADM) problems in which the performance ratings are expressed in intuitionistic fuzzy sets (IFSs). The main advantage of this new approach is that the exponential-related function is able to represent the aggregated effect of the positive and negative evaluations in the performance ratings of alternatives based on the intuitionistic fuzzy set (IFS) data. It also serves as a mean for the computations of the separation measures of each alternative from the intuitionistic fuzzy positive and negative ideal solutions to determine the relative closeness coefficients. To demonstrate the effectiveness of the proposed method, the proposed IF-TOPSISEF is applied for the evaluation of the concept designs of a part in an HDD machine (The drill pipe slider), and for some hypothetical examples.

This research explores the significance of sustainability development through the role of environmental disclosure in Jordanian ministries and government departments by focusing on ministries and government departments that are related with the environment. This research presents the relationship between the environmental disclosure in annual reports and its impact on the overall environmental performance in Jordan, with the use of a mixed approach that will provide better quality of research results. The quantitative approach was used to examine the budgets of 22 ministries and government departments. The study was conducted using the time series from 2006 to 2015. The qualitative approach was conducted to raise the issues related to the subject that are not looked at in the quantitative study and to understand the perception of respondents in the ministries and government departments on the factors and items included in annual reports affecting of environmental disclosure and environmental performance in Jordanian governments. The results show a significant relationship between environmental disclosure and environmental performance in Jordanian government. The findings of this paper present new implications for theorists and practitioners of sustainability development by presenting the importance of the impact of environmental disclosure in the ministries and departments and its relationship on environmental performance of the Jordanian government.

The purpose of this paper is to propose a model to test the factors influencing on spread in Malaysia securitization market. An extension Vink’s model is tested and revalidated to determine and measure the factors influencing spread of securitized firms in Malaysia. The study consists firm characteristics and macroeconomic factors. Firm characteristic factors based on Vink’s model, such as Liquidity and Leverage. In addition, economic and market condition factors such as Interest and Inflation also maintain high impact to spread securitized firms. Ordinary Least square method, Panel data and multiple regression analysis are applied for the study period 2004-2012. The result shows two determinants influence or contribute to the primary market spread and are statistically significant in developing the securitization in Malaysia. It can be concluded that inflation and interest rate significantly contribute to the determinant of primary market spread. From four hypotheses, two hypotheses support that the determinants had a relationship with primary market spread. The result may become a model and benchmark for other ASEAN countries to be used as Malaysia resilient during subprime mortgage in 2008.

The coconut palm or scientific name Cocos nucifera L. has been called as ‘Tree of Life’ because of its multiuse. Malaysia remains as one of top ten coconut producing countries in the world and coconut is one of important industrial crops after oil palm, paddy and rubber. As coconut plays a significant source of income and employment for majority of smallholders, this study has therefore been undertaken in order to recommend strategies for policy decisions and formulate suitable schemes and programs to ameliorate socio-economic conditions of the coconut smallholders. The present study has brought into focus and issues relating to socio economic status, profitability and production of coconut in Batu Pahat district, Johor. A sample of 152 farmers was selected through a random sampling technique. In addition, the study uses Cost Benefit Analysis and multiple regression model to estimate the factors affecting the profitability of coconut production in Malaysia. The results reveal that the profitability was influenced by different factors including land, labor, fungicides, experience, education and extension visit. While the result for cost benefit analysis showed that in the study area, a cultivation of coconut was a profitable enterprise as indicated by benefit cost ratio, ranging from 5.0- 8.4. On that basis, the article proposes some recommendations to improve profitability of coconut smallholders in the future.

Resource-Constrained Project Scheduling Problem (RCPSP) is considered as an important project scheduling problem. However, increasing dimensions of a project, whether in number of activities or resource availability, cause unused resources through the planning horizon. Such phenomena may increase makespan of a project and also decline resource-usage efficiency. To solve this problem, many methods have been proposed before. In this article, an effective backward-forward search method (BFSM) is proposed using Greedy algorithm that is employed as a part of a hybrid with a two-stage genetic algorithm (BFSM-GA). The proposed method is explained using some related examples from literature and the results are then compared with a forward serial programming method. In addition, the performance of the proposed method is measured using a mathematical metric. Our findings show that the proposed approach can provide schedules with good quality for both small and large scale problems.

The determinants of bring-your-own-device (BYOD) use protection intentions affecting BYOD usage protection behaviors were examined in this study. The determinants of employees’ behavioral intention to use and their actual protection behavior in protecting their devices BYOD environment were identified. Jordanian residents aged 18 and above, with mobile learning behavioral usage awareness, made up the study population. A survey questionnaire was used to obtain the data, while the proposed research model was tested using structural equation modeling (SEM). The results show positive impact of BYOD usage protection intention on mobile learning behavioral usage, while attitude showed insignificant impact on BODY usage protection intention. Subjective norms significantly affected BYOD usage protection intention, while information security awareness showed insignificant impact on BYOD usage protection intention.

Recent studies on e-feedback have answered many questions concerning the effectiveness of e-feedback in educational and non-educational sectors. They stated clearly that e-feedback is efficient and practical. From both teachers’ and students’ perspectives, e-feedback has influenced their learning and teaching environment effectively. It is a good technique to personalize the learning strategies. Based on the previous assumption, this study aims at exploring the effectiveness of e-feedback in an educational environment taking into consideration the TAM model and the external factors of trustworthiness and enjoyment. The data is collected by an online questionnaire that was distributed among a group of students. Facilitating communication among teachers and students. It helps in replacing the traditional feedback and assess the learning environment during the pandemic periods. The two constructs of perceived ease of use and perceived usefulness affect positively the intention to use the e-feedback and initiates this type of feedback as a prominent procedure to be used frequently in the learning environment. In addition, the perceived enjoyment and perceived trustworthiness increase the chance of using e-feedback. Recently, e-feedback is highly dominant among online platform users.

This analysis integrates the “technology acceptance model (TAM)” with the “use of gratifications theory (U&G)” to develop an embedded model that predicts the use and satisfaction of emotional icons called stickers through WhatsApp. The explanation for combining these two theories is that U&G offers accurate information and a thorough knowledge of use, while TAM theory has been firmly established in several technical implementations. A newly developed hybrid analysis procedure has been applied within this research. Using an artificial neural network (ANN), and the structural equation model (SEM) have been combined. The research also uses the importance-performance map analysis (IPMA) to present each factor’s performance as well as importance. The ANN and IPMA research have both indicated that for sticker use intention, a highly essential predictor is Socialization. An online questionnaire survey was developed to assess the recommended model. The intention to use stickers was significantly affected by “Socialization, Self Presentation, Enjoyment, Novelty, Unique Function, Perceived Ease of Use, and Perceived Usefulness”. The research's main achievement is the convergence of two separate theories into a single conceptualization to accurately calculate the TAM components when it comes to the usage of stickers in WhatsApp. Theoretically, the recommended model provides enough insight for aspects which affect the intention to use stickers with relevance to the socialization’s factors considering interpersonal aspects. Practically, the higher education decision-makers along with professionals would extract variables that are important as compared to others and policies would be developed accordingly. The deep ANN model competence has been analyzed within the research to decide upon the non-linear associations between variables of the theoretical model, methodologically.

Social networking sites are built to be user-friendly, easy to navigate, easily connect to new people, can be obtained for free, and make them open to everybody. This quantitative study was conducted to identify the influence of social media on sexual misconduct behavior among adolescents. A total of 191 secondary school students from the northern zone of Peninsular Malaysia were involved in this study by random sampling. Data were analyzed using SPSS-23. This study found that the use of social media among secondary school students is high, where the majority spend more than five hours a day. The purpose of dating among young Malays is more focused on discussing matters of love. The study also found that social media does not influence sexual misconduct, but a negative relationship exists between religiosity and sexual misconduct. The predictor of sexual misconduct purpose items contributes 30.6% (p < 0.01) of the variance change in religiosity. Also, sexual misconduct among males is much higher than in female adolescence. The more surprising finding is that there are samples of social media accounts for gays, and some Malay youth's interest in dating is meant to do evil or discuss sex. Therefore, social media users could partake in more risky sexual behaviors because of a larger peer network influencing their attitudes and social norms. The current findings are expected to signal parents, teachers, the community, and the Ministry of Education Malaysia to take proactive measures to address this issue.