• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.717-725
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• 2021

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

• Advances in concrete construction
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• v.14 no.3
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• pp.215-225
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• 2022

Thermal comfort and energy conservation are critical issues in the building sector. Energy consumption in the building sector should be reduced whilst enhancing the thermal comfort of occupants. Concrete is the most widely used construction material in buildings. Its thermal conductivity (k-value) has a direct effect on thermal comfort perception. This study aims to find the optimum value of replacing the normal aggregate with lightweight expanded clay aggregate (LECA) under high strengths and low thermal conductivity, density and water absorption. The k-value of the LECA concrete and its physical and mechanical properties have varying correlations. Results indicate that the oven-dry density, compressive strength, splitting tensile strength and k-value of concrete decrease when normal coarse aggregates are replaced with LECA. However, water absorption (initial and final) increases. Thermal conductivity and the physical and mechanical properties have a strong correlation. The statistical optimisation of the experimental data shows that the 39% replacement of normal coarse aggregate by LECA is the optimum value for maximising the compressive and splitting tensile strengths whilst maintaining the k-value, density and water absorption at a minimum.

• Nutrition Research and Practice
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• v.8 no.3
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• pp.304-311
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• 2014

BACKGROUND/OBJECTIVES: The purpose of the study was to investigate the relationship between household food insecurity and nutritional status of children in low-income households. A cross sectional study involved a survey of households (n = 223) receiving the financial assistance. SUBJECTS/METHODS: Eligible mothers that fulfilled the inclusion criteria such as non-pregnant, non-lactating mothers, aged 18 to 55 years with their youngest children aged 2 to 12 years, were purposively selected. The Radimer/Cornell hunger and food-insecurity instrument was administered and children's height and weight were measured. RESULTS: About 16.1% of the households were food secure, while 83.9% experienced some kind of food insecurity. Out of food insecure category, 29.6% households were food insecure, 19.3% women were individual food insecure and 35.0% fell into the child hunger category. Education of the mother (P = 0.047), household size (P = 0.024), number of children (P = 0.024), number of children going to school (P = 0.048), total monthly income (P < 0.001), income per capital (P < 0.001), number of household members contributing to the income (P = 0.018) and food expenditure (P = 0.006) were significant risk factors for household food insecurity. The prevalence of underweight, stunting and wasting in children were 61.0%, 61.4% and 30.6% respectively. Based on multinomial logistic regression, children in food-insecure households were 2.15 times more likely to be underweight and three times to be stunted than children in the food-secure households. CONCLUSIONS: The findings suggest that household food insecurity is associated with the nutritional status of the children in the rural area of Northeastern Peninsular Malaysia.

• Asian Pacific Journal of Cancer Prevention
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• v.17 no.8
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• pp.4083-4088
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• 2016

Background: Physical inactivity has been identified as the fourth leading risk factor for global mortality and is associated with increased breast cancer diagnosis and recurrence. Purpose: To examine the association between adult lifetime physical activity and breast cancer risk in a case-control analysis. Materials and Methods: This study involved 122 cases of breast cancer and 121 controls in the state of Kelantan in Malaysia. A comprehensive measure of lifetime physical activity was used to assess occupational, household, and recreational/sports activity. For every type of activity, a metabolic equivalent (MET) score was assigned using the compendium of physical activities. MET-hours/week per year for all types of activities at different levels of intensities for different age groups were calculated. Logistic regression analysis was used to estimate odds ratios between various measures of physical activity and breast cancer risk. Conclusions: The mean MET-hours/week per year for all activities were 120.0 and 132.9 of MET-hours/week per year for cases and controls respectively. Household activities accounted for about 70% of the total lifetime physical activities. Only about 2.5% of the total lifetime physical activities were in the form of recreational/sports. This study found no association between lifetime occupational and recreational/sports physical activities with breast cancer risk among Kelantanese women. However, higher intensity lifetime household activities seemed to significantly reduce risk of breast cancer.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.4
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• pp.1633-1637
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• 2014

Background: Lymphoma is a malignant neoplasm of lymphoid tissue classified into Hodgkin's and non- Hodgkin's types. It mostly affects lymph nodes although a considerable proportion of Non-Hodgkin's cases occur in extranodal sites. Materials and Methods: Selected cases diagnosed as non-Hodgkin's lymphoma (NHL) during the period of 1980 to 2012 were retrieved from the archives of the Oral Pathology Diagnostic Laboratory, Faculty of Dentistry, University of Malaya. The sections from the formalin-fixed paraffin embedded tissue blocks were stained with H&E as well as with LCA, CD20, and CD3. Results: The mean age was 41.6 years with a male: female ratio of 1.3:1. Out of the forty two cases, nineteen were Malays, eighteen were Chinese, followed by Indians (3) and Indonesians (2). The most common site of involvement was the mandible (22.2%), followed by the maxilla and palate (19.4% each). Most of the lesions presented as a painless progressive swelling. Only thirty six cases were further subdivided into B or T cell types. The majority were B-cell type (26 cases), of these 6 cases were Burkitt's lymphomas. Only ten cases were T-cell lymphoma, with three cases of NK/T-cell lymphoma. Conclusions: In this series of 42 patients diagnosed as extranodal non-Hodgkin's lymphoma, the lesions appeared as painless swellings, mostly in men with the mandible as the most frequent site of involvement. Majority were B-cell lymphomas with Malays and Chinese being equally affected whereas lymphomas were rare in the Indian ethnicity. T-cell lymphomas were found to be common in the Chinese ethnic group.

• Korean Journal of Clinical Laboratory Science
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• v.49 no.4
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• pp.337-344
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• 2017

To date, no clear threshold that has been established for defining an adequate store of vitamin D for bone health. Therefore, this study aims to determine the required level of vitamin D to maintain a healthy skeleton based on bone remodelling process among healthy adult population. This was a cross sectional study, involving a healthy adult population in Kota Bharu, Malaysia, aged 18~50 years. We measured serum 25(OH)D (vitamin D), serum parathyroid hormone (PTH), serum C-terminal telopeptide of type 1 collagen (CTX), and Procollagen 1 Intact N-Terminal (P1NP) in 120 healthy adults selected via multi stage sampling (64 males, 56 females) from 6 subdistricts in Kota Bharu. The mean level of 25(OH)D was 23.50 (${\pm}8.74$) nmol/L. There was a significant difference of the vitamin D level between genders ($26.81{\pm}8.3nmol/L$ vs $19.72{\pm}7.68nmol/L$ in males and females respectively) (p value<0.001). More than 50% of female subjects had 25(OH)D less than 20 nmol/L, while only 20.3% of male subjects had 25(OH)D below 20 nmol/L. Based on the LOESS plot, the bone turnover markers showed a plateauing result, at the 25(OH)D level of 35 nmol/L for CTX and 20 nmol/L for P1NP. Contrastingly, PTH showed a step rise in the 25(OH)D level of 20 nmol/L. Based on the LOESS plot for CTX, P1NP and PTH versus 25(OH)D, level of vitamin D between 20 to 35 nmol/L is recommended to maintain healthy skeleton.

• Nutrition Research and Practice
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• v.10 no.1
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• pp.49-55
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• 2016

BACKGROUND/OBJECTIVES: The purpose of this study is to utilize an extended Theory of Planned Behavior in identifying predictors of exclusive breastfeeding intention and behavior among women in Kelantan, Malaysia. SUBJECTS/METHODS: A prospective cohort study was conducted, recruiting pregnant womenthrough two-stage cluster sampling. Their exclusive breastfeeding intention, attitude, perceived norm, perceived behavioral control and past behavior were obtained at baseline through interviewer-guided questionnaire. At one month after delivery, another interview was conducted to determine the two additional variables in the extended theory, which were their postpartum support and breastfeeding difficulty. The behavior, which was the actual duration of exclusive breastfeeding, was obtained from the second follow-up at six months. Pearson correlation and two hierarchical regression analyses were conducted. RESULTS: A total of 200 women completed the study follow-up. Their median intended exclusive breastfeeding duration was 4.0 (IQR 5) months, and the median actual duration was 1.0 (IQR 4) month. The Theory of Planned Behavior explained 51.0% of the variance in intention, with perceived behavioral control and attitude were the significant predictors. It also explained 10.0% of the variance in behavior, but the addition of postpartum support and breastfeeding difficulty increased the amount of explained variance in behavior by 6.0%. The significant predictors of exclusive breastfeeding behavior were intention, postpartum support and breastfeeding difficulty. CONCLUSION: The extended Theory of Planned Behaviorhad a good predictive ability in explaining exclusive breastfeedingintention and behavior. The women's intention to practice exclusive breastfeeding may be improved by improving their perceived behavioral control and attitude. Providing correct postpartum support and skills to handle breastfeeding difficulties after delivery will improve their exclusive breastfeeding behavior.

• Nutrition Research and Practice
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• v.13 no.2
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• pp.159-168
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• 2019

BACKGROUND/OBJECTIVES: Over the past few decades, Malaysia has been experiencing an increased prevalence of overweight and obesity that threatens the health of Malaysians. Poor dietary intake is one of the major contributors to the development of obesity and many non-communicable diseases. The dietary intakes of adults in Malaysia were assessed to determine the association between the dietary intake variables and the body mass index (BMI) and waist circumference (WC) measurements. This study examined whether the dietary intake achieved the recommended nutritional guidelines and compared the intakes between both sexes. SUBJECTS/METHODS: The height, weight, and WC of four-hundred-and-ninety adults (n = 490) in Malaysia were measured using standard procedures. The three-day 24-hour dietary recalls were conducted on 422 out of the 490 adults and their dietary intakes were evaluated in detail. The selected dietary intake variables were used to determine the associations with the obesity indicators. RESULTS: Among the participants, 52.8% were overweight or obese. After data analysis, the mean energy intake was 1,550 kcal/day, in which male participants had a significantly higher energy and macronutrients intake than females. Protein consumption and its percentage of energy contribution exceeded the recommended range. The consumption of fruits, vegetables, and milk and milk products were lower than the recommended number of servings for a healthy diet. The male participants consumed significantly more servings of carbohydrate-based foods, meat, and fats, oils, and sweets than females. Among the selected dietary intake variables, only the carbohydrate intake was negatively associated with the BMI (Estimate b = -0.008) and WC measurements (Estimate b = -0.019) after adjusting for covariates. CONCLUSIONS: This study evaluated the dietary intakes of a sample of Malaysian adults and its association with the obesity indicators. The results highlight the need for improvements and modifications of the dietary intake of Malaysians to reduce the overweight and obesity rates.

• Journal of Forest and Environmental Science
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• v.39 no.3
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• pp.180-194
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• 2023

This study characterize, classify and evaluates the function of topography on spatial variability of some selected soil properties to assist in designing land management that support uniform agricultural production. The study site, an agricultural land, was part of the derived savanna zone in southwest Nigeria. Four soil profile pits each were established along two delineated toposequence and described following the FAO/UNESCO guidelines. Samples were collected from the identified genetic horizons. Properties of four soil series developed on different positions of the two delineated Toposequence viz upper, middle, lower slopes and valley bottom positions respectively were studied. The soil samples were analysed for selected physical and chemical properties and data generated were subjected to descriptive and inferential statistics. The results showed that soil colour, depth and texture varied in response to changes in slope position and drainage condition. The sand content ranged from 61 to 90% while the bulk density ranged between 1.06 g cm^-3 to 1.68 g cm^-3. The soils were neutral to very strongly acid with low total exchangeable bases. Available phosphorus value were low while the extractable micronutrient concentration varied from low to medium. Soils of Asejire and Iwo series mapped in the study area were classified as Typic isohyperthermic paleustult, Apomu series as Plinthic isohyperthermic paleustult and Jago series as Aquic psamment (USDA Soil Taxonomy). These soils were correlated as Lixisol, Plinthic Lixisol and Fluvisol (World Reference Based), respectively. Major agronomic constraints of the soils associations mapped in the study area were nutrient availability, nutrient retention, slope, drainage, texture, high bulk density and shallow depth. The study concluded that the soils were not homogenous, shows moderate spatial variation across the slope, had varying potentials for sustainable agricultural practices, and thus, the agronomic constraints should be carefully addressed and managed for precision agriculture.

• Korean Chemical Engineering Research
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• v.61 no.2
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• pp.278-286
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• 2023

The present work evaluated the production of biohydrogen under mesophilic and thermophilic conditions through dark fermentation of palm oil mill effluent (POME) in batch mode using the design of experiment methodology. Response surface methodology (RSM) was applied to investigate the influence of the two significant parameters, POME concentration as substrate (5, 12.5, and 20 g/l), and volumetric substrate to inoculum ratio (1:1, 1:1.5, and 1:2, v/v.%), with inoculum concentration of 14.3 g VSS/l. All the experiments were analyzed at 37 ℃ and 55 ℃ at an incubation time of 24 h. The highest chemical oxygen demand (COD) removal, hydrogen content (H₂%), and hydrogen yield (HY) at a substrate concentration of 12.5 g COD/l and S:I ratio of 1:1.5 in mesophilic and thermophilic conditions were obtained (27.3, 24.2%), (57.92, 66.24%), and (6.43, 12.27 ml H₂/g COD_rem), respectively. The results show that thermophilic temperature in terms of COD removal was more effective for higher COD concentrations than for lower concentrations. Optimum parameters projected by RSM with S:I ratio of 1:1.6 and POME concentration of 14.3 g COD/l showed higher results in both temperatures. It is recognized how RSM and optimization processes can predict and affect the process performance under different operational conditions.