Compendium by PaperASIA最新文献

{"title":"Formulating a Way Forward Strategy for Malaysia Cross Border Inland Port Using SWOT and TOWS Analysis","authors":"Hendrik Lamsali, Halim Mad Lazim, Wan Nadzri Osman, Mohamed Najib Salleh, Rosman Iteng, Michael Boon Yiaw Tio, Muhamad Badrul Shah Abdul Razak, Harlina Suzana Ja'afar","doi":"10.59953/cpa.v39i6(b).29","DOIUrl":"https://doi.org/10.59953/cpa.v39i6(b).29","url":null,"abstract":"Malaysia holds the position of being Thailand's primary trading partner within the ASEAN region and ranks as the fourth largest trading partner overall. The bilateral trade between these two nations in 2020 amounted to nearly RM80 billion. The seaport in Malaysia has emerged as a preferred hub for exporters from Thailand. Nevertheless, the current cross-border inland port, known as the Padang Besar Inland Port (PBCT), exhibits constraints in its operational capacity. The rapid expansion of the economy in southern Thailand, along with the increasing need for cross-border freight transportation to the nearby Penang seaport in Malaysia, makes the future building of more inland ports across the border an inevitable development. Despite its significance, there is a paucity of detailed studies on inland ports along the Malaysia-Southern Thailand border. Further investigation is necessary to address the recent challenges pertaining to external threats and internal limits faced by cross-border inland ports. This study seeks to explore the present issues faced by the Malaysian cross border inland port and to analyze potential solutions for future development via the application of SWOT and TOWS analysis. The methodology employed in this study encompasses interviews conducted with important stakeholders, on-site observations, and desktop research. A SWOT analysis is conducted on the current cross-border inland port, followed by a proposition of employing a TOWS analysis for future cross-border inland ports. The highlighted findings pertain to major outcomes derived from interviews, on-site observation, and secondary data analysis. The establishment of successful inland ports requires the availability of strong supporting infrastructures and information systems, according to key findings. The development of adequate infrastructure, including well-connected road networks and direct rail links, should be a top priority for the government through NCIA. To reduce competition in the future, it is essential to forge strategic agreements with Southern Thai government and logistical companies. Significant opportunities are presented by the emergence of new markets, namely in the area of halal products and halal logistics. The government should also conduct a thorough assessment of the taxation of transit cargo. Overall, it is intended that the research would provide up-to-date perspectives on the Malaysian cross-border inland port as well as the strategic directions for the relevant authorities and inland port operators.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134954080","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":"Developing a Sustainable Framework For Cross Border Inland Port","authors":"Hendrik Lamsali, Mohamed Najib Salleh, Halim Mad Lazim, Wan Nadzri Osman, Rosman Iteng, Michael Boon Yiaw Tio, Muhamad Badrul Shah Abdul Razak, Harlina Suzana Ja'afar","doi":"10.59953/cpa.v39i6(b).30","DOIUrl":"https://doi.org/10.59953/cpa.v39i6(b).30","url":null,"abstract":"The significance of the cross-border inland port linking southern Thailand and northern Malaysia has experienced notable expansion over time, mostly driven by economic development and the substantial increase in export demand from the far east market. Currently, there are ongoing development activities for the establishment of two additional inland ports at the Malaysian border. The current capacity of the Padang Besar Cargo Terminal (PBCT), an inland port, is insufficient to satisfy the demand. The Thai government has recently unveiled a series of new projects and enhancements to logistical infrastructures in the southern part of Thailand, which are indicative of the potential for economic growth in the area. The necessity to perform this study arises from the current advancements and the absence of empirical investigation into the parameters associated with the sustainability of a cross-border inland port. This study aims to examine the various difficulties and aspects that can potentially affect the long-term sustainability of a transnational inland port. It will explore the challenges, critical success factors, and impacts associated with cross-border inland ports. Upon the culmination of the investigation, a conceptual framework for cross-border inland ports is put out, alongside a comprehensive evaluation of its potential effects. This study takes a mixed methodology approach, utilizing interviews, on-site observations, desk research, and the Analytical Hierarchy Process (AHP) for data collecting and analysis. The findings of the study brought attention to the three fundamental elements of the framework, namely challenges, critical success factors, and impacts. Additionally, the responsibilities played by stakeholders were identified, along with a proposed strategy for establishing a sustainable cross-border inland port. This paper also provides an analysis of the impact assessment of a cross-border inland port, focusing on the three pillars of sustainability: people, planet, and profit. The research is expected to offer significant insights that can be utilized for strategic planning and decision-making by the relevant governing body and operators of inland ports.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"7 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134991847","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":"Green Tax Policy Model: Towards Green Growth Environment","authors":"Zaimah Zainol Ariffin, Aryati Juliana Sulaiman, Zainol Bidin, Che Zuriana Muhammad Jamil","doi":"10.59953/cpa.v39i6(b).47","DOIUrl":"https://doi.org/10.59953/cpa.v39i6(b).47","url":null,"abstract":"The objective of green tax law is to promote green growth among companies, people and communities as well as environmental preservation. The Malaysian green tax law, however, is more concerned with tax incentives than with tax penalties. Evidence showed most companies in Malaysia are not even aware of the incentive-based tax and thus, do not include them as part of their strategies for environmental sustainability. The green tax penalty has become a popular environmental policy tool for many countries, but not in Malaysia. The Malaysian system of environmental taxes should include the green tax penalty. Therefore, this study aims to identify key drivers for companies to respond to the green tax policy. The study uses institutional theory to explore the driving force of green tax acceptance within companies. Institutional pressure suggests that the three mechanisms of organisational changes are coercive, mimetic, and normative pressures. Coercive pressure stems from political influences and the legitimacy problem; mimetic pressure results from a standard response to uncertainty, and normative pressure is associated with professionalisation. The study utilises the survey questionnaire to identify opinions, experiences and behaviours towards green tax acceptance among manufacturing companies. The population of the study is manufacturing companies and the unit of analysis is managers or accountants who represent the manufacturing companies and members of the Federation of Malaysian Manufacturer (FMM). The outcomes from the study confirmed the institutional theory to support the green tax reform acceptance for companies in Malaysia. The study also develops a green tax model that the government can take into account when enacting green tax reform so that companies can cooperate with Malaysia's green tax law. The study contributes to institutional theory by conceptualising the key drivers of green tax laws among Malaysian companies. The conceptualisation is used to formulate a structural model that explains the key drivers of green tax laws, and the structural model is tested against empirical data. A better understanding of factors influencing green tax policy acceptance is relevant to the government to strengthen the green growth environment and enhance awareness to create a shared responsibility among Malaysian companies.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"51 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135545198","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":"Compliance Risk of Sales and Services Tax 2.0 in Malaysian Environment: Perspectives of Tax Administrators","authors":"Natrah Saad, Zainol Bidin, Idawati Ibrahim, Saidatul Nurul Hidayah Jannatun Naim Nor Ahmad, Perabavathi Sinnasamy, Shamsudeen Ladan Shagari","doi":"10.59953/cpa.v39i5(b).32","DOIUrl":"https://doi.org/10.59953/cpa.v39i5(b).32","url":null,"abstract":"The objective of this study is to explore the internal and external compliance risks in the context of Sales and Services Tax 2.0 implemented in Malaysia. The foundation for this study is derived from Committee of Sponsoring Organization’s (COSO) Enterprise Risk Management (ERM) Integrated Framework, highlighting various forms of risks of organizations. Data was gathered through interviews with tax officers handling SST 2.0, and subsequently transcribed and analysed using thematic analysis. Findings indicate that organizational work culture, human resources, professionalism, and information technology makes up the internal risks while legislation, public opinion, and political influence forms the external risks. The findings provide meaningful insight for the tax authority in developing their risk management strategies in their effort to improve SST 2.0 compliance, and enhance their resilience to potential threats and challenges. Identification of risk management strategies based on the underlying risks would assist the tax authority to mitigate or eliminate negative risks while taking advantage of positive risks, and consequently improving tax compliance.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136317999","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":"Optimizing a Multi Period Deterministic Inventory Routing Problem in Agriculture Industries","authors":"Mohd Kamarul Irwan Abdul Rahim, Afif Zuhri Muhammad Khodri Harahap, Babalola Haorayau Bolaji, Ahmad Nur Aizat Ahmad","doi":"10.59953/comp.by.paperasia.v39i5(b).35","DOIUrl":"https://doi.org/10.59953/comp.by.paperasia.v39i5(b).35","url":null,"abstract":"This paper develops a solving model for multi-period deterministic inventory routing problem (MP-DIRP) in supply chain focus on agriculture industries. The issue is how to improve the perishable product delivery process from a distribution centre (DC) to a collection of customers over a planning horizon. This paper proposed a model to achieve optimization in terms of costs respectively. The transportation problem is solved by using a simulation technique and developed using an algebraic modelling language which is known as a mathematical programming language (AMPL) to find an optimal solution within the period. The route for a distribution centre (DC) is set up by a supplier depending on the number of products assigned to each customer, which contributes to determining the best inventory routing problem (IRP) for each period. As a result, by applying the transportation model developed in this study, it is expected that the industries can achieve optimization by minimizing their total inventory and transportation costs.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"10 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135218783","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":"Navigating Contract Compliance in Maritime Procurement for National Security: A Study on the Ministry of Defense","authors":"Azizi Ahmad Sarkawi, Mohamad Ghozali Hassan, Mustakim Melan","doi":"10.59953/cpa.v39i5(b).33","DOIUrl":"https://doi.org/10.59953/cpa.v39i5(b).33","url":null,"abstract":"Public procurement involves government spending for the well-being of the people. This study was carried out to observe the management of contracts implemented by procurement officers at the Ministry of Defense (Royal Malaysian Navy) for expenses related to asset and equipment maintenance used to maintain national maritime security for the well-being of the people. This study also attempts to examine the level of understanding of the procurement officers on pre-planning of asset maintenance contract procurement planning and financial planning, as well as whether or not the mechanism used is sufficient to monitor the contract compliances and contractors' obligations to comply with the terms of the contracts. A survey was initiated in April 2022 and lasted for five months. The questionnaires were distributed to the procurement officers handling the asset and equipment maintenance contract of the Ministry of Defense. A total of 206 questionnaires were returned and analyzed. Results revealed that the procurement officers understood that pre-planning process needs to be implemented before a procurement contract is signed; additionally, they believed that pre-planning process is not a requirement and that the mechanism used is a tool to prevent unethical misconduct in contract management. However, some respondents believed the mechanism could not prevent corruption. Therefore, it is suggested that the procurement officers be given disclosure not only on how to manage the procurement contract but also to ensure that the contract is implemented efficiently through pre-planning procurement. In addition, more improvements to the existing mechanism need to be made to increase procurement officers' trust in the existing system.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"73 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135462922","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":"Government Agencies Impediments Towards Establishing Pertinence Agrotourism Prospect in Malaysia: Case Study in Jerantut Pahang","authors":"Nurul Farehah Wahid, Mohd Sayuti Hassan, Mohamad Haafiz Mohamad Kassim","doi":"10.59953/cpa.v39i5(b).24","DOIUrl":"https://doi.org/10.59953/cpa.v39i5(b).24","url":null,"abstract":"The purpose of this study is to find the impediments of government agencies towards establishing agrotourism prospect in the case study area. Qualitative interviews were done with semi-structured questions to the involved government agencies. The finding shows that there’s unclear line of communication between involved government agencies, no cross-industry knowledge transfer, undeveloped marketing skills and no usable agrotourism model. Thus, this study will present the current and proposed line of communication among all involved parties to ensure easy information transfer and sharing.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"128 18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135992925","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":"Implication of Renewable Heat Policy on Reducing Carbon Emissions in China: A Dynamic CGE Simulation","authors":"Chengcheng Xiong, Mohd Sayuti Hassan","doi":"10.59953/cpa.v39i5(b).26","DOIUrl":"https://doi.org/10.59953/cpa.v39i5(b).26","url":null,"abstract":"In 2020, China pledged to achieve carbon emission peaking before 2030 and carbon emission neutrality before 2060. Renewable heat is a key solution for decarbonizing the heating sector, which is responsible for more than 40% of global CO2 emissions. Policy interventions are necessary for scaling up renewable heat deployment due to both economic and non-economic barriers faced, while the instrument selection should be taken into account carefully. Thus, a dynamic computable general equilibrium (CGE) model was built to evaluate and compare the effects with different renewable heat policy shocks. The scenario analysis method is applied to compare two types of policies relative to baseline scenarios, subsidy, and energy tax. The findings indicate that: first, both subsidy and energy tax have positive effects on CO2 emission reductions while economic factors should also be accounted for. Secondly, the selection of subsidy and energy tax should seek a balance between economic factors and environmental factors as they may also affect economic growth or sectoral output to some degree. The energy tax rate should be moderate to avoid high economic impact. Thirdly, energy tax levying in the medium-long term has a beneficial impact on GHG emissions, while the instruments should be adopted with a careful rate chosen to avoid unnecessary tax burden on sectors that impede the orderly transition of relevant industries. Fourthly, it's reasonable to set a relatively high subsidy rate in the initial stage and gradually reduce the intensity of the renewable heating subsidy rate. For the energy tax rate, it is necessary to connect with the carbon trading market to set a relatively reasonable rate-setting mechanism to meet the dynamic needs of different stages.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135438631","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":"A Systematic Literature Review on Consequences of Social Media on Intimate Relationships","authors":"Nathasya Mohd Kamal, Wan Nor Hidayah Wan Afandi","doi":"10.59953/cpa.v39i5(b).23","DOIUrl":"https://doi.org/10.59953/cpa.v39i5(b).23","url":null,"abstract":"Technology advancement is imminent and has changed the way of communication nature. The high penetration of the Internet has contributed to the changes. People nowadays no longer need to meet each other to communicate physically. They can simply communicate with the usage of technology, such as social media. The Internet has helped with the emergence of social media. The usage of social media is beyond communicating with someone we know. The features such as creating a profile, sharing content, meeting strangers and more; has led it to be one of the most visited and consumed sites on the Internet. There are many effects of social media; effect on relationship is one of it. This paper adopts a systematic literature review to examine the effect of social media on intimate relationships. The findings reveal eight themes which are jealousy, online surveillance, sexting, self-disclosure, sexual function, relationship commitment, convenience, and infidelity.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136073525","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":"Energy Audit of Healthcare Facilities: Case Study in a Regional Hospital","authors":"Anasse Benabdallah, Jellouli Tarik","doi":"10.59953/cpa.v39i5(b).18","DOIUrl":"https://doi.org/10.59953/cpa.v39i5(b).18","url":null,"abstract":"Energy audit is one of the decision support tools that enables managers and project owners to identify energy-saving opportunities and quickly implement energy consumption management measures. In Morocco, healthcare facilities are among the high energy-consuming organizations at the national level. In this regard, the objective of this research work is to conduct of an energy audit mission in a Moroccan regional hospital, in order to analyze the current situation by focusing on anomalies or deficiencies observed in the facilities and premises of different care departments, and to identify potential targets for improving efficiency and reducing energy costs. Based on the energy diagnosis, it is evident that energy savings can be achieved through operational actions and reasonable investments in the medium term.","PeriodicalId":472364,"journal":{"name":"Compendium by PaperASIA","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136073526","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}