Independence is the primary justification of the existence, and thus the hallmark of the auditing profession. It is recognized as the primary attribute to be maintained by auditors in all circumstances. This study attempts to explore the determinants of auditor independence as perceived by Malaysian accountants using a self-administered mail survey

Purpose – The purpose of this paper is to assess the potential of Islamic financing schemes for microfinancing purposes. Design/methodology/approach – The paper contends that Islamic finance has an important role to contribute for furthering socio-economic development of the poor and small (micro) entrepreneurs without charging interest (read:

In Malaysia, it has become of increasing importance to study ways to improve the level of accessibility in buildings for the elderly and disabled people in the built environment, especially in hotels and resorts. The methods used in this study to identify areas to improve are access audits, table research and interviews. The data from these studies

In this paper we study unique ergodicity of C∗-dynamical system (A, T), consisting of a unital C∗-algebra A and a Markov operator T : A �→ A, relative to its fixed point subspace, in terms of Riesz summation which is weaker than Cesaro one. Namely, it is proven that (A, T) is uniquely ergodic relative to its fixed point subspace if and only

Problem statement: Processing of food involving heat will contribute to loss of nutritional content, thus it is important to measure and control temperature and time to reduce the loss. Approach: Examine the effects of variations in boiling temperature and boiling time on the antioxidant activity of the boiling extract of Plecranthus amboinicus Lou

This study aimed to investigate whether tear ferning (TF) pattern is affected by gender and the menstrual cycle. The first phase of this study investigated if there were any TF pattern differences between genders. The second phase of this study investigated the changes in TF pattern during the menstrual cycle. For each subject, 10 microliters of te

Based on papers presented at the international conference, held in Kuala Lumpur on August 26-28, 2005.

Signals with finite time support are frequently used in active sonar and radar processing. In these applications, for efficient computations, it is necessary to have a compact description of the signals’ shape and time evolution. For this purpose, the Hermite series expansions are used in this paper to approximate an arbitrary enveloped linear fr

Asymmetry is a key feature to understand the different behavior of expansions and recessions, and it provides a stylized fact that business cycle models should help to explain. Furthermore, the types of asymmetries provide guidance about underlying economic mechanism. In this paper, we test for three types of asymmetry of business cycle: steepness,

In the title compound, C11H14N2O5, the molecular structure is stabilized by an intramolecular N—H� � �O hydrogen bond, which generates an S(6) ring motif. The nitro group is twisted slightly from the attached benzene ring, forming a dihedral angle of 5.2 (2)�. In the crystal packing, intermolecular O—H� � �O and C—H� � �O