{"title":"“Director General Review” as a Viable Mechanism to Safeguard Malaysia’s Revenue Through Tax Justice","authors":"Rizal Ahmad Kamal, Muhammad Fathi Yusof","doi":"10.11113/jostip.v9n2.144","DOIUrl":"https://doi.org/10.11113/jostip.v9n2.144","url":null,"abstract":"The Revised Kyoto Convention (RKC) serves as a guide for Customs procedures in the modern era, and Malaysia has signed on as a participating country. One crucial element of the RKC, outlined in Chapter 10 of the text of the convention, is the requirement for national legislation to include a right of appeal in Customs matters. Subsection 143(1) of the Customs Act 1967 empowers the Director General (DG) of Customs to review his own previous decisions, and the Royal Customs Malaysian Department (RMCD) has devised a systematic process referred to in this research as the \"DG review.\" This provision was enacted to comply with the RKC's standards. Subsection 143(1) was amended in 2020 to allow aggrieved parties to submit their applications for “DG review” within 30 days from any DG decisions in the indirect taxes. Despite the amendment, no prior research has been conducted on its effectiveness. This study aims to evaluate the viability of the DG review mechanism in promoting fair and efficient tax implementation. The research employs both doctrinal legal analysis and qualitative methods to scrutinize the laws and regulations governing the right of appeal for indirect tax in Malaysia, as well as the fairness of the DG review process for taxpayers. The outcome of this study is pivotal in proposing legal solutions and validating the amended mechanism outlined in subsection 143(1) of the Customs Act 1967.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"194 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140704517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jennifer Francis, Reanee Lee, I. S. Saimy, Nor Ashikin Mohamed Yusof, Fadillah Ismail, Abdul Muhaimin Zamri
{"title":"Comparative Study of Malaysian Affordable Housing Policy Initiatives","authors":"Jennifer Francis, Reanee Lee, I. S. Saimy, Nor Ashikin Mohamed Yusof, Fadillah Ismail, Abdul Muhaimin Zamri","doi":"10.11113/jostip.v9n2.137","DOIUrl":"https://doi.org/10.11113/jostip.v9n2.137","url":null,"abstract":"The Malaysian government has implemented and coordinated affordable housing development initiatives to many targeted groups with the aim to spearhead liveable affordable housing and establish an effective regulatory on affordable housing. In order to focus on the direction as well as formulating guidelines for the development of affordable houses, the National Affordable Housing Policy (NAHP) had taken into account the problems and issues faced by the public especially on the inability to own a house at the market rates. Through this policy, several government initiatives were implemented, including Perumahan Penjawat Awam Malaysia (PPAM), Rumah Wilayah Persekutuan (RUMAWIP) and Projek Perumahan Rakyat (PPR). This study was to identify which initiative among those three that offers the best housing needs alongside its goal of implementation, adequate and good quality of home with conducive amenities and environment, affordability and sustainability. The survey questionnaire that was developed was validated and provided to the general public to gain insight and feedback on the effectiveness of the PPAM, RUMAWIP and PPR initiatives. Therefore, the results were summarized according to the public's satisfaction that may be useful in the housing industry and the government for continuous and improvements to ensure continuity in future studies. Results showed that the favourite housing initiative is PPR however many improvements still need to be improved such as pricing, size, facilities and maintenance. Overall, this study is in line with the targeted Sustainable Development Goal (SDGs) 3 of Good Health and Wellbeing as well as Goal 11 of Sustainable Cities and Communities and others which will benefit all.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"24 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139382549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Suahir Ahmed Elyas Hussein, Xiaoyu Zhang, Junren Wang, Dadin Mahmudin, I. S. Saimy
{"title":"Unravelling International Students' Preferences in Embracing Malaysian Cuisine: A Pilot Study","authors":"Suahir Ahmed Elyas Hussein, Xiaoyu Zhang, Junren Wang, Dadin Mahmudin, I. S. Saimy","doi":"10.11113/jostip.v9n2.138","DOIUrl":"https://doi.org/10.11113/jostip.v9n2.138","url":null,"abstract":"This pilot study aims to investigate the preferences of international students in embracing Malaysian cuisine during their tenure at local university. Students frequently experience difficulties in their social and academic environments. No study has been explored on the relationship between students’ views and perceptions of Malaysian food. The objective of this study is to precede further studies on key factors that influence international students' preferences for Malaysian cuisine that may perhaps provide insights for universities and local food establishments to promote more of Malaysian cuisine internationally. The pilot study was conducted at Universiti Teknologi Malaysia, Kuala Lumpur branch, which consist of a significant number of undergraduate and postgraduate international students. Kuala Lumpur has many options for type of restaurants and varieties of local cuisine. The research instrument used in this study is a self-administered questionnaire, that was validated and distributed to only international students. The study employed a quantitative method approach to understand the factors influencing the food choices of international students, towards Malaysian cuisine. The questionnaire developed includes demographic information, followed by the Theory of Planned Behaviour (TPB) sections, (i) attitude, (ii) subjective norms and (iii) perceived behavioural control. The findings of this pilot do prove that attitudes, social norm and perceived behavioural control had a significant positive effect on intention to consume Malaysian food with attitudes playing the main factor. The quality, taste and cultural background of the food product are the drivers that led them to consume local cuisine. This study has provided valuable insights for further research and the development of strategies to cater to the culinary preferences of international students in UTM Kuala Lumpur especially. The findings thus far could provide insights for local food establishments to enhance the promotion of Malaysian cuisine to international students, to potentially increase the demand for local foods and boost the industry's revenue.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"108 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139383307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Javaria Khalid, Nooraini Othman, Wan Normeza Wan Zakaria
{"title":"Women Development Related Policies in Pakistan: A Preliminary Gap Analysis","authors":"Javaria Khalid, Nooraini Othman, Wan Normeza Wan Zakaria","doi":"10.11113/jostip.v9n1.132","DOIUrl":"https://doi.org/10.11113/jostip.v9n1.132","url":null,"abstract":"Women living in third-world countries, such as Pakistan, often face the perception of being less competent and less significant participants in national development. In the Pakistani context, this situation can be attributed, among other factors, to the lack of tangible policies ensuring women's access to key decision-making positions and opportunities for career development. This paper aims to examine the major policies concerning women that have been formulated over the years in the form of acts and laws. Additionally, the study highlights the inadequate attention given by Pakistani policymakers to acts or bills that would facilitate women's career development. The research reveals that the National Commission on the Status of Women (NCWS) in 2012 and subsequent initiatives in 2014, 2016, and 2018 do not fully address the issues related to women's career development. Furthermore, the study uncovers a gap between the policy measures outlined in the first national-level policy for women in 2002, which encompass social, economic, and political dimensions, and their implementation in assisting Pakistani women in their career development. Therefore, this study makes a significant contribution by promoting research on women's status, not only by reporting factors of gender discrimination and cultural restraints but also by analyzing the historical development of official policies and the implementation gap concerning women's career development in Pakistan.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"171 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122927934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mohd Azri Baihakki, Shadiya Mohamed Saleh Ba Qutayan
{"title":"Ethical Issues of Artificial Intelligence (AI) in the Healthcare","authors":"Mohd Azri Baihakki, Shadiya Mohamed Saleh Ba Qutayan","doi":"10.11113/jostip.v9n1.129","DOIUrl":"https://doi.org/10.11113/jostip.v9n1.129","url":null,"abstract":"The idea of integrating ethics into artificial intelligence (AI) increased globally, and it became an important policy objective in many countries. The ethics of AI has seen significant press coverage in recent years, which supports related research, but also may end up undermining it. The issues under discussion were just predictions of what future technology will bring, and we already know what would be most ethical and how to achieve that. This paper is a literature review in nature; it analyzes previous studies related to implementation of ethics in AI. The literature results indicate that between 2010 and 2021, there were 150 AI ethical incidents; including data privacy and security risks, safety concerns, bias diagnosis, the possibility of hostile entities taking control of AI, a lack of interpersonal communication or a humanistic perspective, wealth concentration around an AI business and job losses. The findings obtained from this literature review can help to propose method for AI; it's, indeed, an avenue for researchers to understand ethics needed in AI. Thus, this is crucial to provide suitable suggestions on planning the next course of action on how to integrate ethics in AI in the future.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124113022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Essentiality of Capacity Building in the Cottage Industry of Pakistan: A Synopsis of Challenges and Solutions","authors":"Rana Sakandar Hayat, Ummul Meena","doi":"10.11113/jostip.v9n1.125","DOIUrl":"https://doi.org/10.11113/jostip.v9n1.125","url":null,"abstract":"Capacity building is critical to the success and sustainability of cottage industries. It helps to improve the skills and knowledge of workers, increase productivity and efficiency, strengthens business practices, develop an entrepreneurial mind-set, and create a supportive business environment. Therefore, the aim of current study is to explore the relationship between capital access and cottage industry growth, to analyse the relation and importance of education and awareness with cottage industry growth and to explore the relation between technology and growth of cottage industry in Pakistan. The sample size of this quantitative study is 280 including Pakistani small entrepreneurs in Punjab. This study applied Anova test for data analysis by using SPSS. The framework shows that three factor can improve or reduce the growth of cottage industry such as education, technology, and capital access. The results of this study are in accordance with other similar studies which show that the model is feasible and the relationship exists positively and strongly between the variables selected. The government must also focus on opening more educational and training institution to improve the skills of people regarding opening cottage industries. This way, the small businesses industry will be able to absorb the problems and the lack of capital shocks. Cottage industry entrepreneurs should be given access to international markets and provisions should be made to link them with distributers and sellers.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129307895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Need to Study Political Psychology in Malaysia","authors":"K. A. Mohamad, Nooraini Othman","doi":"10.11113/jostip.v9n1.126","DOIUrl":"https://doi.org/10.11113/jostip.v9n1.126","url":null,"abstract":"This paper aims to describe political psychology and its significance in the context of Malaysian politics. Political studies in Malaysia primarily rely on political science, political sociology, and socio-political analysis. However, it is crucial to examine the political environment and issues in Malaysia from a psychological perspective. Political psychology provides insights into the thinking and behaviour of political leaders and enables an understanding of voters' behaviour. This interdisciplinary approach enriches our comprehension of politics from diverse angles. In the Malaysian context, studying political psychology will enhance our understanding of numerous variables related to political practices. The interaction between politics and psychology, particularly the impact of psychology on politics, is an intriguing subject to explore. A deeper comprehension of political psychology in Malaysia will enable leaders to better appreciate the aspirations of the people and work towards fulfilling their needs. The study of political psychology should aim to uncover the thought processes of political actors and voters alike.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124943162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Overcoming Data Fabrication in Scientific Research","authors":"Razis Osman, Shadiya Mohamed Saleh Ba Qutayan","doi":"10.11113/jostip.v9n1.128","DOIUrl":"https://doi.org/10.11113/jostip.v9n1.128","url":null,"abstract":"The goal of this study is to identify the factors that contribute to the occurrence of data fabrication in scientific research and to propose prevention methods that can be implemented by research agencies or research institutions. The study is a full literature review; it analyzes previous studies related to the contributing factors of researchers fabricating data and its effects such as the impact on the world of scientific research in addition to damaging the researcher's credibility and causing a loss of public trust in the findings of scientific research. Furthermore, another effect of data fabrication is the retraction of the publication, which will result in the researchers' lifetime ban from conducting scientific research. It is proven that data fabrication is a significant contributor to the retraction of papers, with a percentage of 49.4%. The finding of this study is to come out with several suggestions for prevention strategies for data fabrication, such as empowering training in research integrity and enforcement of academic research policy. It also concludes with recommendations for improving research ethics with a well-designed plan for fostering research integrity in various platforms for a better future.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122473307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Self-perception and Gender Change in Pakistan. Who Else?","authors":"Hamza Iftikhar, S. H. Salleh","doi":"10.11113/jostip.v9n1.127","DOIUrl":"https://doi.org/10.11113/jostip.v9n1.127","url":null,"abstract":"The constitution of Pakistan, an Islamic democracy, upholds the legal rights of its citizens. However, globalization and liberalization have led the nation to recognize the presence of the third gender, also known as transgender. According to the Transgender (Protection of Rights) Act 2018, Pakistani people are permitted to change their gender from male to female, female to male, or male/female to transgender. The person's perspective of themselves may play a role in the choice to change gender. By all rights, Pakistan is not the first country to use self-perception as a method for decision-making in order to effect gender change. Therefore, this study is conducted to investigate which other nations are using self-perception as a method for gender change. The study is conducted using quantitative content analysis. The contents of transgender-related acts enacted by numerous nations, including Pakistan will be analyzed using manifest analysis. It is anticipated that the study will provide some insight into how self-perception for gender change is being implemented in Pakistan. Recommendations for future studies are also suggested.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132126490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluation for Promotion System in Government Sector","authors":"Mohd-Saman Mohd Sanget","doi":"10.11113/jostip.v8n2.122","DOIUrl":"https://doi.org/10.11113/jostip.v8n2.122","url":null,"abstract":"One of the most important activities in Human Resource Management is the Promotion System (PS) (HRM). This study aims to identify government promotion in the government sector with an emphasis on ethics and cultural perspectives, as well as a key indicator in understanding issues and challenges in Malaysia's public sector promotion system and ways to improve the system, which are organisational culture, ethics, and bureaucracy. Organizational culture is defined as a shared perception shared by organisational members. There are differences in the rules and policies governing tenure and seniority in Malaysia's public service. In government and agencies, a civil servant is designated before the promotion board considers the grant of promotion. This implementation is good among Malaysian civil servants and should be maintained as a criterion for promotion in the Malaysian public service. As a result, monitoring and evaluation can be carried out, typically at the end of each year, using the KPI monitoring system. The grades are being used to determine whether the individuals should be promoted or face disciplinary action. Most disciplinary actions will be warnings or notices before more serious actions such as termination are taken. The current system of civil service is insufficient and can be improved with the suggestions in this paper. A thorough examination is required to comprehend the breadth of issues that have arisen in recent years.","PeriodicalId":380993,"journal":{"name":"Journal of Science, Technology and Innovation Policy","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129689255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}