Tax Awareness Among Students From Higher Learning Institutions in Malaysia: Education Area as a Moderator
Soliha Sanusi
· Nik Herda Nik Abdullah
· Lim Tan Chin
· Fauziah Rastam
· Nabilah Rozzani
·International Journal of Economics and Management ·2021 ·JEL: M41
This study investigates the higher learning institution students' tax knowledge, tax attitude, tax morale, and the role of tax authorities with the moderation of the education area that influences tax awareness in Malaysia. Data from 224 respondents were collected physically and via online across Malaysia. The Structural Equation Model by using Smart PLS 3.2.4 was used to analyse the data, whereby five hypotheses were tested in the current study. The results showed that tax knowledge, tax attitude, and tax morale significantly influenced tax awareness. The result also indicated that the education area was able to moderate the relationship between the role of tax authorities and tax awareness. The findings of this study contributed to the research on tax area as only a few researches had been conducted on tax awareness, especially in Malaysia. It was suggested to compare the tax awareness amongst different countries as a comparative study to understand what tax authorities of other countries have contributed to their students in the higher learning institutions.
Mate Crime Victimisation Against People with Disabilities: An Exploratory Study in Sarawak, Malaysia
Tharshini Sivabalan
· Faizah Haji Mas’ud
· Dolly Paul Carlo
·Pertanika Journal of Social Science and Humanities ·2022
Individuals with disabilities are highly exposed to mate crime victimisation than their non-disabled counterparts. This research aims to identify mate crime victimisation among people with disabilities in Sarawak, Malaysia. Data was quantitatively collected among 151 respondents from various governmental and non-governmental organisations in Kuching, Kota Samarahan, and Asajaya that provide residential care, medical attention, training, work opportunities, basic education, and rehabilitation for individuals with disabilities. It was found that most respondents (females between 18 and 28 years old) experienced mate crime victimisation, particularly financial abuse (F₂‚₁₄₈ = 5.905, p = .003) and sexual abuse (F₂‚₁₄₈ = 10.234, p = .001). It is deemed important to identify mate crime victimisation against such individuals with sufficient proof to enable law enforcement agencies and policymakers to develop optimal approaches and programmes that complement the needs of individuals with disabilities and alleviate potential mate crime victimisations.
Determinants of suicidal behaviour in Malaysia
Yong Kang Cheah
· Mohd Azahadi
· Noor Hazilah Abd Manaf
· Siew Nooi Phang
·Malaysian Journal of Economic Studies ·2018
A sharp rise in the prevalence of suicide has become a serious public health concern. Acquiring a better understanding of the determinants of suicidal behaviour can help to implement a more effective policy directed towards reducing the suicide rate. In this study, we attempt to examine the effects of sociodemographic, lifestyle and health factors on suicidal behaviour among Malaysian adults. A rigorous statistical method and a nationally representative data are used for analyses. We find that age, gender, race, marital status, self-rated health, diabetes and hypercholesterolemia are significantly associated with suicidal behaviour. Specifically, there are positive relationships between the likelihoods of engaging in suicidal behaviour and young adults, females, Indians/others, being unmarried, and having poor health conditions. We conclude that sociodemographic and health factors play an important role in affecting suicidal behaviour, whereas lifestyle factor does not. As an intervention measure towards overcoming the problem of high suicide rate, effective policies should be targeted at individuals who are likely to engage in suicidal behaviour.
The Preliminary Results on the Push Factors for the Elderly to Move to Retirement Villages in Malaysia
Farah Ajlaa Julaihi
· Asmah Alia Mohamad Bohari
· Mohd Azrai Azman
· Kuryati Kipli
· Sharifah Rahama Amirul
·Pertanika Journal of Social Science and Humanities ·2022
Many countries are witnessing a rise in the ageing population, which has become a global phenomenon that all nations must address. As the population of greying people is expected to increase in Malaysia, the demand for senior citizen accommodation is predicted to have experienced a major rise by 2030. However, although studies related to retirement villages (RV) are highly important to understand how to provide a better ambience for the elderly, research on the development of retirement villages in Malaysia is yet to gather pace fully. Thus, this paper aims to explore the potential of the retirement village in Malaysia by focusing on the push factors for the elderly to move to retirement villages in the local Malaysian context. The outcome of this paper presents the initial findings derived from a literature review and pilot survey. Eight potential push factors were identified after questions were posed to potential respondents through a pilot survey questionnaire. The research revealed that the main potential reason why the elderly relocate to retirement villages was related to social factors, with the elderly preferring better access to healthcare and support due to their unique requirements. The findings of this study are relevant to Chapter 11, as underlined in the Sustainable Development Goals (SDGs), which call on all governments to offer access to a secure, green environment for everyone, especially the elderly. Theoretically, this research provides the first findings on the elements that encourage the elderly to relocate to an RV when they retire in Malaysia.
Determining Factors of Medication Label Awareness: The Case of Malaysia
Yong-Kang Cheah
·Institutions and Economies ·2018 ·JEL: D01; I10; I12
Medication labelling and patient knowledge can help reduce risk of misuse of medicine. The present study attempts to investigate the demographic, lifestyleand health determinants of awareness of medication labelling among adults in Malaysia. A nationally representative data is used. Findings showage, income, gender, education, ethnicity, marital status, house locality, employment status, physical activity,smoking, hypercholesterolemia and diabetes are significantly associated with awareness of medication label. In particular, age and unhealthy lifestyle reduce the likelihood of being aware of medication label, whereas education level, being married and employed, and having chronic diseases increase the probability of awareness. The study therefore, recommends intervention measures directed toward promoting awareness of medication label among the individuals who have a low tendency to read medication label or may not need read it properly to ensure desirable outcomes.
Effects of Infrastructure, Safety and Academic Qualities on Demand for Educational Tourism in Malaysia
Hylmee Matahir
· Chor Foon Tang
·Institutions and Economies ·2018 ·JEL: C33; C51; Z30
This study explores critically major determinants of inbound educational tourism demand in Malaysia between 2002 and 2014 by employing dynamic panel system Generalised Method of Moment (GMM). The study found academic reputation as the main driving factor of educational tourism followed by economic capacity of country of origin and the quality of higher education. The findings of this study provide some insights for the policymakers to plan their promotional strategies to attract a greater number of international students to Malaysia to pursue their higher education.
Financial Knowledge, Attitude and Behaviour of Young Working Adults in Malaysia
Chen-Chen Yong
· Siew-Yong Yew
· Chu-Kok Wee
·Institutions and Economies ·2018 ·JEL: I22; G41; I22
A conceptual model was proposed based on the theory of planned behaviour to examine the relationship between financial knowledge, attitude, behaviour and financial literacy among young working adults in Malaysia. Perceiving financial literacy as a developmental process which includes knowledge and application dimensions, the proposed model was tested on a sample of 1915 young working adults from Klang Valley, Malaysia. Data was analysed using structural equation modelling (SEM). Results indicated financial education positively influenced financial knowledge which in turn, significantly predicted both financial attitude and behaviour. Attitude partially mediated the effect of knowledge on behaviour. Analysis revealed that in terms of financial attitude, “future and non-impulsiveness†was significant while in financial behaviour, “expenditure monitoring and saving behaviour†was critical. In terms of ethnic background, the Chinese possessed the highest financial knowledge and behaviour while Indians possessed the highest financial attitude. No gender difference was noted on any relationships. Initiatives and interventions on making financial education accessible as well as gradual change of attitude are recommended for immediate actions.
Institutions and Economies
Mohd Amar Aziz
· Badariah Haji Din
· Kamaruddin Abdulsomad
·Institutions and Economies ·2019 ·JEL: I3; O3; P4; Z1
This paper examines transaction costs inthe institutional zakat system from the open innovation perspective and tries to understand its impact on performance. It attempts to harmonise the concept of transaction costs with the open innovation strategy, especially in the aspect of zakat distribution. A quantitative approach was applied in measuring the performance of zakat distribution, where the data were based on the perspectives of zakat payers in Malaysia. Transaction costs were treated as the mediator, while the property right of zakat was the independent factor towards the performance of zakat. The result showed two critical aspects of the transaction costs, namely the asset specificity and the service measurability, performed positively as mediators in determining the performance of zakat distribution. Institutional arrangements through open innovation strategy are suggested to reduce the transaction costs in delivering the benefits of zakat to the righteous recipients. It can be executed practically by focusing on the asset specificity and service measurability through the open innovation strategy. By reducing transaction costs, the public will be able to understand that the zakat institution developed not only to provide charity to the poor and needy, but its capacity stretches beyond the physical values by nurturing the giving spirituality with love and enhances the values of the transaction.
Health Supplement and Product Liability in Malaysia: A Call For Reform
Zeti Zuryani Mohd Zakuan
· Rahmah Ismail
·Malaysian Journal of Consumer and Family Economics ·2020
The health supplement market in Malaysia is on the rise. This is due to high demand of health supplements by Malaysian consumers. More and more consumers are taking charge of their health and seeking alternatives from medicine. They no longer seek medical advice when they are having health issues. To them, they are responsible towards their own health and will not let others take charge of their health. These consumers get information regarding their health through the internet. They will purchase health supplements which they think are suitable to solve their health issues. However, questions arise as to whether consumers are protected if the health supplement consumed is defective and the consumers suffer damage or injury due to the defect. This paper aims to provide some information regarding health supplements and the product liability law which is supposed to protect the consumer in an event where the consumer suffers injury due to a defective health supplement. It is submitted that product liability is not able to provide protection to consumers in issues relating to health supplements in Malaysia.
Projections of the Healthcare Costs and Disease Burden due to Hepatitis C Infection under Different Treatment Policies in Malaysia, 2018–2040
Scott A. McDonald
· Amirah Azzeri (University of Malaya
· Fatiha Hana Shabaruddin
· Maznah Dahlui
· Soek S. Tan
· Adeeba Kamarulzaman
· Rosmawati Mohamed
·Applied Health Economics and Health Policy ·2018
Introduction The World Health Organisation (WHO) has set ambitious goals to reduce the global disease burden associated with, and eventually eliminate, viral hepatitis. Objective To assist with achieving these goals and to inform the development of a national strategic plan for Malaysia, we estimated the long-term burden incurred by the care and management of patients with chronic hepatitis C virus (HCV) infection. We compared cumulative healthcare costs and disease burden under different treatment cascade scenarios. Methods We attached direct costs for the management/care of chronically HCV-infected patients to a previously developed clinical disease progression model. Under assumptions regarding disease stage-specific proportions of model-predicted HCV patients within care, annual numbers of patients initiated on antiviral treatment and distribution of treatments over stage, we projected the healthcare costs and disease burden [in disability-adjusted life-years (DALY)] in 2018–2040 under four treatment scenarios: (A) no treatment/baseline; (B) pre-2018 standard of care (pegylated interferon/ribavirin); (C) gradual scale-up in direct-acting antiviral (DAA) treatment uptake that does not meet the WHO 2030 treatment uptake target; (D) scale-up in DAA treatment uptake that meets the WHO 2030 target. Results Scenario D, while achieving the WHO 2030 target and averting 253,500 DALYs compared with the pre-2018 standard of care B, incurred the highest direct patient costs over the period 2018–2030: US$890 million (95% uncertainty interval 653–1271). When including screening programme costs, the total cost was estimated at US$952 million, which was 12% higher than the estimated total cost of scenario C. Conclusions The scale-up to meet the WHO 2030 target may be achievable with appropriately high governmental commitment to the expansion of HCV screening to bring sufficient undiagnosed chronically infected patients into the treatment pathway.
Return-on-Investment Measurement and Assessment of Research Fund: A Case Study in Malaysia
Nur Azura Sanusi
· Noor Hayati Akma Shafiee
· Nor Ermawati Hussain
· Zuha Rosufila Abu Hassan
· Mohd Lazim Abdullah
· Nor Hayati Sa’at
·Journal of Asian Finance, Economics and Business ·2021 ·JEL: E47, G17, H52, I123
This study estimates the financial value of return on investment (ROI) of research funds. Four simulation estimations are employed to measure ROI finance value that considers the outputs, outcomes, impacts and total ROI from the allocation input received. Research outputs, outcomes, and impacts can be quantitatively measured based on improvements to existing systems. In terms of input, the Malaysian government has allocated MYR301,350,000 for fundamental research in the 2021 budget compared with 2019, up 9.5 percent from 2019. It brings up the question: To what extent does the input of research funds allocated by the government yield a good return in outputs, outcomes, and impacts to the academic community, society, and country? The result of total ROI shows around MYR7 return is generated by researchers for each Malaysian ringgit channeled by the funder. More specifically, for a research project, it is more difficult to produce impacts and outcomes compared to research outputs. The positive return is evidence that all the allocated funds are beneficial to the stakeholders. The government can apply this approach in calculating ROI for evaluation and fund allocation to universities. Furthermore, the positive financial value of research output, outcome, and impact automatically contribute to a positive innovation environment in Malaysia.
A Stepwise Approach to a National Hepatitis C Screening Strategy in Malaysia to Meet the WHO 2030 Targets: Proposed Strategy, Coverage, and Costs
Lindsey Hiebert
· Robert Hecht
· ShanSoe-Lin
· Rosmawati Mohamed
· Fatiha H. Shabaruddin
· Syed Mukhtar Syed Mansor
· Maznah Dahlui MD, MPH
· Amirah Azzeri
· Scott A. McDonald
·Value in Health Regional Issues ·2019
Background In Malaysia, more than 330 000 individuals are estimated to be chronically infected with hepatitis C virus (HCV), but less than 2% have been treated to date. Objectives To estimate the required coverage and costs of a national screening strategy to inform the launch of an HCV elimination program. Methods We designed an HCV screening strategy based on a “stepwise” approach. This approach relied on targeting of people who inject drugs in the early years, with delayed onset of widespread general population screening. Annual coverage requirements and associated costs were estimated to ensure that the World Health Organization elimination treatment targets were met. Results In total, 6 million individuals would have to be screened between 2018 and 2030. Targeting of people who inject drugs in the early years would limit annual screening coverage to less than 1 million individuals from 2018 to 2026. General population screening would have to be launched by 2026. Total costs were estimated at MYR 222 million ($58 million). Proportional to coverage targets, 60% of program costs would fall from 2026 to 2030. Conclusions This exercise was one of the first attempts to conduct a detailed analysis of the required screening coverage and costs of a national HCV elimination strategy. These findings suggest that the stepwise approach could delay the onset of general population screening by more than 5 years after the program's launch. This delay would allow additional time to mobilize investments required for a successful general population screening program and also minimize program costs. This strategy prototype could inform the design of effective screening strategies in other countries.
The Sustainable Purchase Intention in a New Normal of COVID-19: An Empirical Study in Malaysia
Muhammad Safuan Abdul Latip
· Farhana Tahmida Newaz
· Rachel Yong Yuen May
· Ahmad Esa Abdul Rahman
·Journal of Asian Finance, Economics and Business ·2021 ·JEL: Q56, M39, D16, Q01, M59
The study investigated the effect of food safety knowledge, food safety trust and the factors influencing organic food purchase intention in the ‘new normal’ of the COVID-19 pandemic. The study employed non-contrived and cross-sectional methods. The data was collected in Malaysia using convenience sampling. A total of 330 valid questionnaires were analyzed using Structural Equation Modelling (SEM) and PROCESS for hypothesis testing. The study revealed a significant relationship involving food safety knowledge on personal attitude, perceived social pressure, and perceived autonomy. Moreover, organic food purchase intention was found to be influenced by personal attitude, perceived social pressure, and perceived autonomy. Interestingly, trust in organic food safety moderated the relationship between perceived autonomy and organic food purchase intention. The study proved valuable for stakeholders and organic food producers to understand the ‘new normal’ COVID-19 market scenario for a sound understanding of the market and the sustainability of the organic food industry. A new research framework is proposed and validated, related to individual purchase decision in global health issues which is limited in current literature. Hence, the study contributed to a better comprehension of green consumerism mainly in the Asian market.
A Structural Equation Model for the Study of Sustainable Performance by Private Universities in Malaysia
Basu Govindaraju
· John Jeyasingam
· Md. Mamun Habib
· Uvarani Letchmana
· Sasidevi Ratnam
·International Journal of Supply Chain Management ·2019
This empirical study employed structural equation modeling (SEM) to investigate the impact of sustainable practices on sustainable performance of higher education institutions. Firstly, the sustainable performance survey is designed to investigate its main influencing factors among the pool of constructs includes; economic, environment, social and top management support factors. Secondly, based on the SEM, the levels of sustainable performance of the universities are quantified in accordance with factors. The findings were supported by empirical evidence, as the study established that only economic and environment factors have significant positive relationship and impact sustainability performance. This paper provides a greater understanding of the interactions between key elements of sustainable practices associated with university performance provision.
Access and Affordability of Medicines in Malaysia: Need for a National Pricing Policy
Shui Ling Wong
· Saliza Ibrahim
· Norazlin Abdul Kadir
· Salbiah Mohd Salleh
·Applied Health Economics and Health Policy ·2019
Background High medicines prices are a barrier to medicines access, and their impact is greater in developing countries. Objective This study assessed the availability, prices and affordability of medicines in public and private sectors in Malaysia to understand the pharmaceutical environment and guide policy recommendations. Methods This nationwide cross-sectional study adapted the World Health Organization/Health Action International (WHO/HAI) methodology. A total of 87 premises from both public and private sectors participated in this study. Data on 50 medicines were collected to analyze availability, prices and affordability. Medicine prices were compared against the international reference prices (IRPs), and affordability was assessed by daily income level. Results In the public sector, the average availability of generics (74.8%) was higher than that of the originator brand name products (19.4%). However, in the private sector, the availability of originator brands was higher (52.2%) than generics (49.1%). Procurement prices in the public sector were up to 1.5 times the IRPs, but up to 8.4 times in the private sector. The study also observed large price variation across medicines in the private sector. Median retail mark-ups in private hospitals (generics 166.9%; originators 51.0%) were higher than in retail pharmacies (generics 94.7%; originators 22.4%). Generics were generally affordable, but originator brands were unaffordable. Conclusion Current policies on generic medicines need to be strengthened to improve the availability and use of generics in the country. High medicine prices and large price variation in the current free market suggest that coherent pricing policies and regulations are needed to safeguard the accessibility and affordability of medicines for the people.