Most MSMEs, especially micro-enterprises, do not have good business accounting records, making it difficult for owners/managers to measure the profitability of their companies. Internal control management has a significant influence in reducing fraud in Micro Enterprises. The more principles-based accounting rules, the shorter the delay in annual r

The study examines the application of agency theory to Baitul Maal wa Tamwil (BMT), an Indonesian Sharia Cooperative, in terms of asset growth and socioeconomic implications. The paper examines BMT's cooperative structure, which complicates the agency relationship and calls into question the responsibilities of agents and principals to the fina

One the main concerns in teaching of English as second language is the lack of interest to learn the language among learners. In English Language Department (ELD), Centre for Foundation Studies IIUM Gambang, students who undertake English Language (LEM) courses carry additional hours compared to their counterparts who have passed the proficiency te

It is imperative to accurately estimate the final performance of composite parts during the initial design phase of the manufacturing process. In generating sustainable bio composites with superior mechanical properties such as tensile strength, the combination of fillers and plasticizers, as well as their concentration in the mixture, are always d

يتحدث الناس حول العالم بالعديد من اللغات المختلفة والتي تمتد بعض منها إلى مئات أو الآف السنين، ونشأت هذه اللغات بطرق مختلفة وانحدر بعض منها من لغات أخرى، ومع مرور الوقت توسع استخدام بعض هذه ال�

: Mobile robot is an automatic vehicle with wheels that can be moved automatically from one place to another. A motor is built on its wheels for mobility purposes, which is controlled using a controller. DC motor speed is controlled by the proportional integral derivative (PID) controller. Kinematic modeling is used in our work to understand the me

Face recognition systems based on Convolutional neural networks have recorded unprecedented performance for multiple benchmark face datasets. Due to the Covid-19 outbreak, people are now compelled to wear face masks to reduce the virus's transmissibility. Recent research shows that when given the masked face recognition scenario, which imposes

Traditional vernacular architectures in Malaysia, including public buildings such as masjid, were designed with the tropical climate in mind and have proven as an excellent example of providing indoor thermal comfort to the occupants. It is a naturally ventilated building being greatly influenced by the building designs. In traditional vernacular a

The COVID-19 pandemic has brought outward unparalleled difficulties in the field of education, emphasizing the need for unique solutions. This study aimed to evaluate the determinants that affect the effective implementation of the automated student academic advisory system at the University of Nizwa of the Sultanate of Oman, with a particular emph

The fourth pillar of the United Nations Sustainable Development Goals is 'Quality education' to provide peace and prosperity to the world population; in addition, Special Education Reforms under the Malaysian government scope are influenced by the 'Shared Prosperity Vision 2030'. Special needs education underlines the importance of