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On behalf of the Organizing Committee of the three events of IEEE Conference on Open Systems (ICOS 2010), the International Conference on Computer Applications and Industrial Electronics (ICCAIE 2010) as well as the International Conference on Science and Social Research (CSSR 2010), it gives me great pleasure in welcoming all delegates to Kuala Lumpur, Malaysia. The event is held from 5 to 7 December...
Biosorption is fast becoming an attractive method for heavy metal contaminated wastewater treatment. This paper investigates the uptake capacity and removal of lead (II) by Pleurotus ostreatus biomass under the influence of biomass concentration, initial pH of heavy metal containing solution, contact time and initial Pb(II) concentration as to ascertain the usability of the biomass as biosorbent for...
Pleurotus spent mushroom compost is usually discarded as agricultural waste. This study investigated the biosorption characteristic of copper by Pleurotus spent mushroom compost. Parameters including biosorbent concentration, initial pH, contact time, initial copper (II) concentration and temperatures were examined in batch mode. Half saturation constant of copper (II) biosorption was obtained at...
Ficus deltoidea or locally known as ‘Mas Cotek’ is a very common herb found throughout the tropics is available in many varieties. In Malaysia, traditional practitioners use this plant in herbal remedies to treat several illnesses like headache, hypertension, and hyperglycemia which may be related to antioxidant properties of the plant. The first objective of the study was to evaluate antioxidant...
An anionic MgAlNO3 layered double hydroxides (MgAlNO3-LDH) with Mg/Al molar ratio 4∶1, was investigated for its ability to adsorb an anionic dye, Reactive Orange 16 (RO16), with the objective of evaluating its suitability as an adsorbent. The experimental data were analyzed by the Langmuir and Freundlich adsorption models. Equilibrium data fitted well with Langmuir model for the concentration range...
This paper reports the kinetics of thermal degradation of Dendrobium Sonia ‘Red Bom’ anthocyanins extract (DSAE) containing the red flavylium cations of anthocyanins. The stability of DSAE was studied at different temperatures for different periods of storage by measuring the absorbance at the wavelength of maximum absorption in the visible light region. The thermal degradation profiles at all temperatures...
This paper develops an improved equity valuation model that predicts firm's market value using firm's Balanced Scorecard (BSC) metrics. It is developed in response to the declining association between market value and, book value and earnings. A 10-year data of 300 firms listed on Bursa Malaysia Main Market was selected as sample. The data of market value and BSC measures were transformed into their...
Reserves in accounting can be of different kinds and are created for diverse reasons. Most of them are revealed publicly in one way or another. When a firm's net worth swerves from its economic value, it is said to have hidden reserves. Two sources of hidden reserves exist: an accountant's misevaluation of portfolio positions that accounting principles designates as on balance sheet items and the...
Over the years, local authorities in Malaysia have been saddled with more responsibilities especially with the increasing number of fraud cases reported. While the discussion of fraud in local authorities usually focuses on corruption, this paper takes light on misappropriation of assets. The findings from a survey and an interview revealed that misappropriation of assets was a problem to the selected...
Musyarakah contract is a joint venture between two or more parties and the profit is shared according to the agreed profit sharing ratio. Currently, less than 2% of the financial portfolio of Islamic banks in Malaysia uses this concept although most Muslim economist scholars consider it as a dynamic concept. The paper discusses quatitatively some type of profit and loss sharing contracts that maybe...
This paper presents an exploratory and qualitative analysis of the Balanced Scorecard [BSC] implementation of a utility company in Malaysia. The use of strategy map as proposed under the BSC methodology in communicating company's strategic vision and mission from the corporate to the individual managerial level is explored. Although the BSC has been developed for almost 20 years, BSC implementation...
The current business and economic scenario demand for accounting expertise to be easily adaptable to evolving issues and be able to address business challenges efficiently. This expertise relates to management accountants who play a significant role in the internal management of the business having to assist in providing information for effective decision-making towards better business performance...
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