The insight journal最新文献

{"title":"Needs Analysis for Designing a Specific English Language Course for the Undergraduate Accounting Students in UPM","authors":"N. Rahim, Siti Maftuhah Damio, Zarith Sofia Zaid","doi":"10.24191/IJ.V8I0.109","DOIUrl":"https://doi.org/10.24191/IJ.V8I0.109","url":null,"abstract":"Today’s international business scholars treat language as an issue at the heart of their subject area (Mughan 2015), as English language’s irreplaceable position as means of communication is considered essential for international businesses. Nevertheless, one of the main concerns of educational specialists is the relevance of their programmes to the graduates’ success in today’s highly competitive labour market. With that, a needs analysis study was sought to explore the English language needs of undergraduate accounting students at Universiti Putra Malaysia. A survey method was employed to 20 undergraduate accounting students for the purpose of this study. The data collected from the survey were analysed quantitatively using SPSS 22 programme. As the findings of this study pointed out, the participants prefer to be taught more in listening, speaking and writing skills as the needs for their study and future career. Henceforth, a highly structured ESP course for accounting students with integration of language skills, subject or field-special skills, derived from their needs should be designed.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"227 1","pages":"154-169"},"PeriodicalIF":0.0,"publicationDate":"2021-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79475789","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":"Applying Project-Based Learning In Teaching Statistical Methods","authors":"S. Chuah, Z. Denan, JS Keshminder Singh","doi":"10.24191/ij.v7i1.61","DOIUrl":"https://doi.org/10.24191/ij.v7i1.61","url":null,"abstract":"  \u0000Teaching and learning processes can be effectively improved when the learning activities encounter an individual’s experience and interaction with their surrounding environments. Such interaction is highly significant throughout the learning process due to its role in enabling student participation and learning knowledge integration. This paper presents the option of teaching pedagogy for statistics teaching via project-based learning. This teaching method conduces cognitive development during the learning process by fostering active learning as it implements the application as opposed to the memorisation of statistical concepts. Therefore, a project was carried out with underpinned a common topic by all groups of students. The approach was incorporated in an undergraduate Statistical Methods class consisted of 34 business economics students in which they were to evaluate the learning process at the end of the course. Data collection consisted of closed-form and open-ended questions directed to the students for them to express their perceptions of project-based learning. The results showed that throughout the phases of project-based learning implementation, the students found that the processes of data presentation and analysis and research result discussion were challenging phases. They revealed the need for adjustment while carrying out a project, which was in line with the insight regarding the benefits and limitations faced by population. In particular, the aspect of limitations included the complexity of group work relationships and accessibility of resources applied in the project, while the benefit aspects are an increased level of student engagement in the learning process and their understanding of statistical concepts.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75797260","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 Role of Maqasid Shariah and Islamic Religiosity in Tourism Perspectives","authors":"N. M. Musa, Nur Murniza Mohd Zaidi","doi":"10.24191/ij.v7i1.63","DOIUrl":"https://doi.org/10.24191/ij.v7i1.63","url":null,"abstract":"Conventional tourism had opened a “window” for Islamic tourism to operationalize which at present is expanded throughout the world. As the Muslim population is rising rapidly, Muslim consumer market should be critically concerned by tourism businesses to satisfy the needs and wants of the consumers. This paper attempts to explain the concept of Islamic tourism in the context of maqasid shariah – protection of religion, protection of intellect, protection of life, protection of wealth and protection of offspring; discusses the role of Islamic religiosity in shaping tourists’ behaviour, as well as tourism industry’s role in applying Islamic tourism according to maqasid shariah, from the tourism industry’s perspective and tourists’ perspective. To date, there is still lack of knowledge and related literature review on the implementation of maqasid shariah in the concept of tourism industry. The ultimate goals of shariah are vital as the platform in the development of Islamic tourism as well as Islamic religiosity among Muslim consumers because it resembles the value of Islamic concept in tourism perspectives.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81967218","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":"Firms’ Specific Determinants of Capital Structure: An Analysis into Construction Firms in Malaysia and Singapore","authors":"Siti Zulaikha Binti Upilin, Hapsah S.Mohammad","doi":"10.24191/ij.v7i1.64","DOIUrl":"https://doi.org/10.24191/ij.v7i1.64","url":null,"abstract":"The study aims to examine the firm-specific factors such as firm size, profitability and asset tangibility in the capital structure decisions (leverage) on a sample of twenty construction firms in Malaysia and Singapore from 2009 to 2018, with 200 observations. The sample firms are chosen based on convenience sampling technique and the availability of the data. Prior studies documented inconclusive findings on the determinants of capital structure and different industries tend to reveal different patterns of relationship. In addition, the empirical evidence on comparative analysis between construction firms in Malaysia and Singapore is lacking. Hence, the objective of this study is to extend the prior work by investigating the impact of the determinants on capital structure on the construction firms in Malaysia and Singapore. The study uses panel data analysis to test the effectivity of trade-off, pecking order and agency cost theories of capital structure. The empirical findings reveal positive and significant association between firm size and capital structure for Singapore firms. Meanwhile, profitability and asset tangibility correlate negatively with capital structure. As for Malaysian firms, the three determinants exhibit insignificant association with the capital structure. The study only examines 10 construction firms in Malaysia and 10 construction firms in Singapore, therefore, the small sample size becomes the limitation of the study. Nevertheless, the findings of this study may contribute to the body of knowledge on the importance of some firm-specific determinants such as profitability, tangible assets, and firm size in order to determine the optimal level of capital structure for firms in these countries.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75858797","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":"Fraud Triangle Theory: Calling for New Factors","authors":"N. Awang, N. S. Hussin, Fatin Adilah Razali, Shafinaz Lyana Abu Talib","doi":"10.24191/ij.v7i1.62","DOIUrl":"https://doi.org/10.24191/ij.v7i1.62","url":null,"abstract":"The famous financial scandal of Enron, WorldCom and 1 Malaysia Development Berhad has harmed the auditor’s reputation as the protector of shareholders’ rights. Auditors have done their part by conducting systematic audit procedures and “What Could Go Wrong” analysis in assessing the possible risk area to assist fraud detection in the client’s financial matters. However, fraud cases never seem to decline. Regardless of any safeguarding measures established, fraud incidents can just occur and be worsened by economic downturn and prolonged inflation especially after the pandemic ends. Additionally, the characteristic of the modern business environment, technology sophistication and new generation traits had challenged Cressey Fraud Triangle Theory on its validity and relevancy. Therefore, associating all these possible challenges into consideration, this study aims to review prior literature related to the evolution of Cressey fraud theory to propose a new insight in considering relevant motivation factors that drive fraud penetrations. From the review, the study discovered the need for a detailed evaluation and research on the essential fraud element in constructing an all-rounded fraud prevention mechanism.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78511149","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":"Students’ Experience in Learning Accounting via Open and Distance Learning (ODL)","authors":"N. S. Hussin, N. Awang, Farah Husna Mohd Fatzel","doi":"10.24191/ij.v7i1.60","DOIUrl":"https://doi.org/10.24191/ij.v7i1.60","url":null,"abstract":"  \u0000Covid-19 is an unprecedented crisis that has affected almost all industry players including education. It has transformed our way of life and introduced a new normal to how things are done. As an effort to contain the outbreak of pandemic Covid-19, universities have shifted to online learning. In line with this, Universiti Teknologi MARA (UiTM) has decided to execute open and distance learning (ODL) for the current semester until 31 December 2020. ODL introduces a different learning environment as compared to the traditional classroom that requires students to be self-reliant in learning new things. Hence, the purpose of the study is to explore students’ experiences in the process of knowledge transfer through ODL specifically for accounting subjects. A questionnaire was distributed to students who were taking the subject of Introduction to Financial Accounting and Introduction to Cost Accounting in UiTM Pahang Kampus Raub and a total of 206 responses were received. The study found over half of the students enjoy learning through ODL but only one-third were looking forward to having ODL for the next semester. Poor internet connection is the main reason found in the study that makes ODL not preferred by the students. At the same time, few features were highlighted by the students about ODL such as the advantage of pre-recorded video to catch up the new material and flexibility for them to learn at their own pace.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81521930","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":"Factors Associated with Customers' Satisfaction in Online Purchasing: A Study in a Malaysian Public University","authors":"M. K. Sauid, Khairunnisa Ramlee, Nurul Ain Mustakim, N. Mokhtar, Zarina Ebrahim","doi":"10.24191/ij.v7i1.59","DOIUrl":"https://doi.org/10.24191/ij.v7i1.59","url":null,"abstract":"E-commerce has transcended the traditional way of shopping into a new and more efficient way of purchasing. Through this approach, businesses are conducted through the internet in which activities such as information searching, information sharing, products and services purchasing are performed. There are many reasons why online purchasing has become one of the most preferred channels for customers to purchase goods or services. This study is conducted to examine crucial factors related to customers' satisfaction in online shopping and specifically looking at four factors: information quality, service quality, security/privacy and website design and their relationship with customers' satisfaction in online purchasing. 320 questionnaires were distributed through purposive sampling techniques to students from a public university in Malaysia. The findings revealed that website design and information quality were the most impactful factors that influence customer’s online purchasing. These findings are useful for online retailers and marketers to understand consumers' behaviour when purchasing online, thus enabling them to develop more effective marketing strategies. For future research, this study suggests that the population of the study should be expanded and other types of variables should be included such as mediating and moderating variables to obtain more accurate and precise findings. It is also suggested that the research could be conducted using random samplings so that the findings can be generalised.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"192 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83073663","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":"Drivers of Consumer Staying Intention Towards Islamic Green Hotel Industry: Evidence from Quantitative Findings","authors":"A. Isa, Ainun M. Yusuf, R. Othman, Fairuz Husna Mohd Yusof, Nurul Hafizah Azizan","doi":"10.24191/ij.v7i1.58","DOIUrl":"https://doi.org/10.24191/ij.v7i1.58","url":null,"abstract":"  \u0000Insight Journal Vol. 7 \u0000DOI: 10.24191/ij.v7i1.58 \u0000This research study is endeavoured to discover the factors that will lead the consumers’ staying intention at green hotels, especially of those who practise the Shariah Law (Islamic green hotels). Nowadays, there has been an increase in public concern regarding environmental issues. Consumers are more environmentally aware than they were in past decades. Hotels are among the largest contributors of energy consumers in the tertiary building sector, which contribute to some negative impacts to the earth at the same time. The most obvious negative impact of hotels on environment are solid waste generation and disposal. Therefore, numerous consumers are supportive of green consumption and consider it as a successful method to protect the environment. In Islamic green hotels, Muslim-friendly amenities have also been provided to protect Muslims travellers’ welfare that is by providing them a comfortable prayer room, the Holy Quran and Islamic practices booklets, prayer mats and a direction of Qibla. A set of questionnaires was distributed to 256 respondents among the community and tourists in Kuching, Sarawak. The dependent variable in this study was consumers’ staying intention while the independent variables were green image, green satisfaction, Muslim amenities and lifestyle and price fairness. This research study also made use of the Statistical Package for Social Science (SPSS) software to analyse the result based on the questionnaires distributed to the respondents. Based on the result of analysis, it is shown that the green image and green satisfaction were found of having a positive significant that influence the consumers’ staying intention at the Islamic green hotels. Besides that, Muslim amenities and lifestyle was also found to have a positive significant impact that influences the consumers’ staying intention. Most Muslims were likely to choose a destination with Islamic practice to fulfil their daily duties. However, green price fairness did not significantly influence the consumers’ staying intention. This is because if green image, green satisfaction, Muslim amenities, and lifestyle meet the requirements of the Muslim tourists, they would not be affected by the price. As a matter of fact, price may be the least factor of consideration by the tourists in choosing a hotel to stay.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76423073","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":"CartesianToPolar and PolarToCartesian Image Filters","authors":"B. Ajani, Sikander Sharda","doi":"10.54294/0wyk2e","DOIUrl":"https://doi.org/10.54294/0wyk2e","url":null,"abstract":"In this paper, we describe a set of filters, implemented in the Insight Toolkit www.itk.org, for converting an image from Cartesian co-ordinate space to Polar co-ordinate space and vice-versa. Cartesian to Polar conversion of an image is a useful operation in preprocessing stage of certain image-processing algorithm where feature of interest has simplified representation in the polar space. This paper is accompanied with the source code, input data, parameters and output data that the authors used for validating the algorithm described in this paper. This adheres to the fundamental principle that scientific publications must facilitate reproducibility of the reported results.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71177567","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":"An Empirical Optimization to Logistic Classification Model","authors":"A. C. S. Senra Filho","doi":"10.54294/sqeqvp","DOIUrl":"https://doi.org/10.54294/sqeqvp","url":null,"abstract":"Recently, the scientific community has been proposing several automatic algorithms to biomedical image segmentation procedure, being an interesting and helpful approach to assist both technicians and radiologists in this time-consuming and subjective task. One of these interesting and widely used image segmentation method could be the voxel intensity-based algorithms, e.g. image histogram threshold methods, which have been intensively improved in the past decades. Recently, an interesting approach that gained focus is the logistic classification (LC) for object detection in biomedical images. Even though the general concept behind the LC method is fairly known, the proper method’s optimization still commonly adjusted by hand which naturally adds a level of uncertainty and subjectivity in the general segmentation performance. Therefore, an empirical LC optimization is presented, offering a ITK class that performs the LC parameters optimization based on empirical input data analysis. It is worth mentioning that the LogisticContrastEnhancementImageFilter class showed here is also applied on others computational problems, being briefly explained in this document.","PeriodicalId":89491,"journal":{"name":"The insight journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46131253","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}