The objective of this study is twofold. The first objective focuses on the adoption of accounting practices, namely the equity method and consolidated method accounting for reporting investments in associates and joint ventures. The second objective, on the other hand, is to investigate the readiness, issues, and challenges of the adoption of the c

Outcome-based education (OBE) represents a paradigm shift in educational practices, emphasizing the achievements and competencies learners should demonstrate upon completion of a learning experience. By inherently aligning the educational system with specific learning outcomes, OBE enables educators to personalize and adapt instruction to meet dive

V olume 33 Number 3 2025 Intellectual Discourse Syed Farid Alatas (Singapore) Thameem Ushama (Malaysia) International Advisory Board Anis Malik Thoha (Indonesia)Chandra Muzaffar (Malaysia)Fahimul Quadir (Canada)Farish A. Noor (Malaysia)Habib Zafarullah (Australia)John O. V oll (USA)Muhammad al-Ghazali (Pakistan)Muhammad K. Khalifa (Qatar)Redzuan Ot

UNIVERSITI atau juga dikenali sebagai ‘puncak menara gading’ merupakan institusi yang dikaitkan dengan kecemerlangan dan perkembangan ilmu pengetahuan sejak berabad lamanya. Pendidikan secara formal ini diolah serta digarap pihak berwajib telah melahirkan ribuan graduan setiap tahun bagi memenuhi keperluan semasa negara dalam aspek pembangunan

INTRODUCTION: Epidemiological studies have emphasized the role of Streptococcus gallolyticus subspecies gallolyticus (Sgg) infection in the development of colorectal cancer (CRC), yet it remains underappreciated. While statistical and machine learning (ML) models can enhance CRC prediction, direct comparisons between them are rare. This study aims

Recent developments in Syria provide some reasons for optimism, despite the such kind of optimism met withscepticism in realpolitik and geopolitics. Under the new leadership of Ahmad Al-Shara, also known previously as Abu Mohamed Al-Jolani, Syria has started to make positive strides in state-building and recovery just six months after Bashar al-Ass

Objectives: This study is aimed to understand the emergence of the terminology of Islamization and its development; and to state the role played by the epistemology in the Islamization of knowledge; and to clarify the idea of Islamization of English language in the light of epistemology; and to explain the methodology of Islamization of English lan

Background: Indoor air quality (IAQ) plays a crucial role in ensuring a healthy and comfortable environment, particularly in early childhood education centers (ECEs). Children are especially vulnerable to poor IAQ due to their developing immune and respiratory systems. This study investigated the indoor bacterial load and the associated respiratory

Seeding involves introducing a pre- formed Carbamazepine-Saccharin (CBZ-SAC) co-crystal into a solution, influenced by seeding temperature, seed size and seed loading. The primary objective of this research is to explore the effects of seeding temperature, seed size and seed loading on the production of CBZ-SAC co-crystals. The seeding experiment w

A group of religious fanatics, inspired by the ISIS ideology, blew themselves up in high-rise hotels and Churches in several parts of Sri Lanka on 21st April 2019, killing 269 innocent civilians. This event, known as the Easter Sunday Attacks, led the Sri Lankan state to frame Islam, Islamic religious expressions and activities as a security threat