An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance by Ahmad, Mohmad Hazar, Mustapha, Mazlina, Yusri, Yusniyati, Kharuddin, Saira

“…This study provides valuable insights for policymakers by identifying key factors that influence audit effectiveness and the performance of tax auditors. These findings can inform the development of targeted policies aimed at enhancing tax compliance and strengthening regulatory frameworks. …”
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Spatiotemporal analysis of agricultural drought severity and hotspots in Somaliland by Omar, Abdillahi Osman, Alasow, Ahmed Abdiaziz, Farah, Abdiweli Ali, Shahid, Shamsuddin

“…Temporal analysis of NDVI deviations confirmed prolonged vegetation stress from 2015 to 2018, with notable improvement in 2020 and 2021. The findings underscore Somaliland's vulnerability to recurrent droughts, emphasizing the urgent need for targeted interventions and adaptive management strategies to enhance resilience in this semi-arid region.…”
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Identification of microorganisms associated with sea cucumbers in Johor coastal seawater by Solehin, Siti Najihah, Kamarudin, Kamarul Rahim, Badrulhisham, Nur Sabrina, Mohamed Rehan, Aisyah

“…Among these species, Chryseobacterium sp., Sphingomonas sp., and Pseudoxanthomonas sp. were first reported as part of the pigment-producing microorganisms found in sea cucumbers in Malaysia. Thus, these findings offer a novel insight into pigment-producing microorganisms in sea cucumbers and their potential as natural alternatives for colourants.…”
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Confinement practices among postnatal mothers in Hospital Universiti Sains Malaysia by Hong, Angela Lee Leh

“…This study shows that more than half of the respondents had 30-40 days of confinement period (52.9%). The findings also demonstrated that more than half of the respondents had a massage (85.7%), consumed traditional herbs/ jamu (50.7%), and had restrictions to go out (58.8%) during the confinement period. …”
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Quality of life among patients with lower limb osteoarthritis in Hospital Universiti Sains Malaysia by Nazeri, Nuranis Milani Ahmad

“…Lastly, there is no significant association between the sociodemographic characteristics with social support and social functioning. In conclusion, the findings of this study showed that the quality of life among patients with lower limb osteoarthritis was the worst in pain domain and the best in social functioning.…”
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Fatigue and sleep quality among cancer patients receiving chemotherapy in Hospital Universiti Sains Malaysia by Phey, Cheong Phey

“…Pearson's Correlation indicated a significant correlation between fatigue levels and sleep quality [r= .467, p = .001] among cancer patients receiving chemotherapy at Hospital USM. In summary, the findings of the study can be used as a basis for determining fatigue levels and sleep quality among cancer patients in the Malaysian healthcare setting.…”
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Knowledge of autism spectrum disorder among parents in Hospital Universiti Sains Malaysia by Diah, Nazihah Mohmad

“…The level of knowledge regarding ASD was significantly associated with gender (p=0.008), educational level (p=0.002), and monthly income (p=0.004). The findings underscore the significant role that educational level and socio-economic status play in shaping parental understanding of autism. …”
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Knowledge and practice of periconceptional use of folic acid among primigravida mothers in Hospital Universiti Sains Malaysia by Roslan, Siti Nur Adila

“…In conclusion, the study finding demonstrated that primigravida mothers in Hospital USM have insufficient knowledge on the periconceptional use of folic acid and its management and could benefit from additional health education and campaign on that issue so that they are more knowledgeable and more competent in practice folic acid.…”
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Deep learning-based microcirculation performance classification using multispectral photoacoustic technology by Chua, Hui Ling, Huong, Audrey

“…The ultrasonic waves collected from their posterior left arm under two experimental settings, namely at rest (i.e., control) and with arterial blood flow occlusions, were used to predict the microcirculation changes in tissue using the deep networks. Our findings showed the superiority of the hybrid model over the Alexnet and LSTM, with an average testing accuracy of 95.7 % and precision of 98.2 %, making it an ideal deep learning model for the task. …”
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Managing transportation challenges in selected southeast Asia countries: comparison of policies, framework and components by Kamarudin, Nabihah, Sinniah, Gobi Krishna, Mohamad Husny Hamid, Zuhra Junaida

“…Finally, this paper provides some alternatives for urban planners to develop resilient countries that could benefit the well-being of the society and promote healthier countries. The findings of this study show that developed countries have better implementation of their policies through taxes, so that people would travel by public transport for shorter distances.…”
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Synthesising graphene with renewably-sourced bio-carbon precursors: a brief review by Abd. Rahman, Farah Hannani, Amiruddin, Hilmi, Abdollah, Mohd. Fadzli, Mohd. Zulkifli, Nurin Wahidah, Samion, Syahrullail, Umehara, Nortisugu, Tanemura, Masaki, Honda, Mitsuhiro, Morina, Ardian

“…As such, this present study explores the methods of synthesising, applying, and optimising the conversion of bio-based renewable solid carbon (SC) and liquid carbon (LC) precursors derived from a diverse range of C sources; such as lignocellulosic biomass, agricultural residues, and everyday vegetable oils; into high-quality graphene. The findings emphasise the promising role of renewable SC and LC precursors in the pursuit of sustainable and environmentally responsible methods of graphene production.…”

Thermohydraulic performance of MXene-based nanofluid in a microchannel heat sink: effect of volume fraction by Mat, Mohamad Nur Hidayat, Radzie, Nabil Rusydan Nasa, Saidur, Rahman

“…Concentrations ranging from 0.01 to 0.04 vol% are incrementally examined, with validation against experimental data to ensure accuracy. Key findings reveal that at a Reynolds number (Re) of 300, a 0.04 vol% nanofluid fraction yields a 20.1% reduction in thermal resistance compared to pure water. …”

Political Involvement among Youth in Malaysia: Lessons Learnt by Ahmad, Zalinah, Mohd. Zain, Zawiyah

“…This article will discuss the political involvement based on the survey among students in Universiti Utara Malaysia. Findings showed that internet (social media) has attracted the respondents to know more about politics. …”
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Decentralized Administration and Minority Accommodation in Sri Lanka: Analyzing Status, Issues, Challenges and Prospects by Yusoff, Moharnrnad Agus, Sarjoon, Athambawa, Asrinaldi, Asrinaldi, Mohd. Zain, Zawiyah

“…This study attempts to access the constitutional and institutional arrangement of ethnic minority accommodation in decentralized administration, the status of their practice, and the related issues in Sri Lanka. The finding reveals that even though Sri Lanka has adopted decentralized administrative system at different levels, but it has failed to accommodate the rights and interests of ethno-linguistic minorities within the system. …”
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The Use of Films to Address Communication Apprehension in the English Language Classroom at Universiti Utara Malaysia (S/O 13669) by Abdul Razak, Azrina, Krishnasamy, Hariharan N., Othman, Norzanita

“…Students’ reflections were also positive in nature. The findings of this study concur that language acquisition takes place meaningfully through films by providing comprehensible input and that films are an important medium that facilitate communication and language learning for this generation of students…”
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Archetypes of Buyer-Supplier-Supplier Relationship in Triad Supply Network in the Automotive Industry (S/O12831) by Abdul Kadir, Kadzrina, Hj Ahmad Arshad, Darwina, Johari, Johanim

“…Using three multiple-case studies, the interviewees were queried on their opinion the relationships between their supplier organisations and their buyers, especially in areas of level of control on various aspects of the business process and buyer-supplier relationship. The findings of this research suggest, out of the three cases, that various types of level of control exist in the relationship. …”
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A Model of Fuel Cell Based Electricity Generation in Malaysia: Life Cycle Approach (S/O 14199) by Mohd Shafie, Shafini, Othman, Zakirah, Hami, Norsiah, Omar, Salmah

“…Malaysia face the challenge in finding the right fuel mix in order to ensure sustainable and secure energy supply. …”
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Improving Student Outcomes Through Universal Design for Learning: A Case Study of Color Vision Deficiency in Learning Visual Design (S/O: 14513) by Sarif, Siti Mahfuzah, Muda, Suhaini, Mohamed, Nur Fadziana Faisal

“…Theory-driven codes were created to assist in the coding of the interview data and students' reflective journals. The findings show that students with CVD did appreciate the presence of assistive tools to help with colour selection (i.e., Representation), have a high interest in doing visual design tasks (i.e., Engagement), and affirmative towards the challenges they faced (i.e., Action and Expression) in Visual Design course due to the deficiency…”
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Development of Oil Plam Fiber Waste Inventory System for Optimal Electricity Grid Supply: Biomass Briquette by Zakaria, Izatul Husna, Bakri, Adnan, Ibrahim, Jafni Azhan, Othman, Abdul Aziz

“…This study represent two findings that are “Bio-briquette Usage in Value Chain of Oil Palm Fibre Waste - Electricity Grid Supply” and “Closed Loop Supply Chains (CLCS) of Oil Palm Fibre Waste for Electricity Production by Producing Bio Methane Fuel”…”
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Preliminary Studies on the Development of Sustainable Lightweight Foamed Concrete Reinforced with Natural Fibres for Mechanical Properties Enhancement by Anak Pirah, Jeffery, Othuman Mydin, Md Azree, Mohd Nawi, Mohd Nasrun, Omar, Roshartini

“…Although foamed concrete was originally developed for void filling and insulation, today's society is gradually shifting its focus to structural qualities. The findings of an experimental investigation that was conducted to determine the impact of various densities and additives on the mechanical properties of foamed concrete are presented in this paper. …”
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