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- ItemAntecedent Of Extent Of Accounting Information Usage And The Influence Of Accounting Information Usage On Financial Performance.(Universiti Sains Malaysia, 2008-04)Abdullah, Noorsham SuhaidaSmall and Medium Enterprises are the backbones on Malaysian economy. Studies have indicated that SMEs encounter financial difficulties due to major internal weaknesses in financial management of the businesses. This study examines the extent of usage of accounting information and types of accounting information that used by SMEs. This study also examines whether specific organizational characteristic and entrepreneur characteristics such as gender, education level, accounting training, and entrepreneurial traits have positively relation to the extent of accounting information used. This study was done on selected small businesses in Seberang Perai Tengah Pulau Pinang. The result from this research supported the relationship whereby education level to be positively related to the extent of accounting information used.
- ItemOptimization of cornmeal agar culture for yeast microscopic morphology identification test(Pusat Pengajian Sains Kesihatan, Universiti Sains Malaysia, 2004)Noor, Nor Aida Kasma MohdOptimization of Cornmeal-Tween 80 (CMT) agar culture for yeast microscopic morphology identification test was done at varying pH and incubation temperature. A series of experiment were undertaken to optimize the medium by morphology identification of Candida albicans, Candida glabrata and Candida tropical is. The result obtained from this study showed that the optimum pH is 5 for Candida albicans and Candida tropical is, whereas pH 5 to 7 for Candida glabrata. The optimum temperature is 24°C to 30°C. From this study, the selective feature for identification of Candida albicans is the formation of clamydospore at 30°C and pH 5. The species is different form another species when the culture was inoculated at pH 10 at 37°C and 45°C. There was no growth observed under these conditions. For Candida tropical is, the special selective feature is that the species can survive at incubation temperature of 45°C compared to other species. Selective feature for Candida glabrata was not observed under the optimized growth conditions.
- ItemThinking out of the box?What teachers must do to foster higher order thinking skills in accounting graduates.(2008)Lau, Adeline H PThis paper addresses the concern that accounting education is inadequate in equipping accounting graduates for the challenges of today' s workforce. The study posits that students need to be taught higher-order thinking skills and to engage in deep learning in order to succeed in today's workplace. The underlying belief is deep learning is hard work and unless students are taught critical thinking skills, they cannot initiate deep learning, let alone sustain the effort.
- ItemOrganizational justice, individual innovativeness, and organizational citizenship behavior : a study among bank employees(2004-06)Amir Ishak, NoormalaOrganizations are now demanding employees who are "good citizens"-individuals willing to extend themselves to help coworkers and employers. In order to be competitive, these organizations need to ensure that their employees are sensitive, thoughtful, and effective when carrying out their work. The employees need to be encouraged to show their fullest potential. Employees who go the extra mile by performing spontaneous behaviors that go beyond their role prescriptions in assisting customers are especially valued by the management. Doing jobs beyond what is required without expecting to be rewarded is what we refer to in this study as "Organizational Citizenship Behavior" (OCB). This study examined the relationships among organizational justice, individual innovativeness, and organizational citizenship behavior (OCB). Based on the social exchange theory (Blau, 1964), this study hypothesized that organizational justice and individual innovativeness would positively influence OCB because perceptions of justice and willingness to change may lead employees to perform way beyond \'-'hat was prescribed in their job scopes. A total of 385 non-supervisory employees from five domestic commercial banks in Klang Valley were studied. A total of 258 supervisors provided ratings of their subordinates' OCB. The researcher personally distributed the questionnaires to 100 branches located in Klang Valley using the "drop-off' and .. pickup" method. Results of multiple regression used to test direct and indirect reTationships among the variables indicated that: (I) interactional justice predicts courtesy: (2) individual innovativcncss predicts altruism, civic virtue,. and conscientiousness: and (3) self-esteem, as a mediator, does not influence the relationship between organizational justice, individual innovativeness, and OCB. The findings can form the basis for useful recommendations for Malaysian managers who are concerned with the high economic costs of obtaining and retaining their workforce, in encouraging the practice of OCB for long-term organizational success.