scholarly journals Addressing Offshore Tax Evasion Challenges in the Rising of Digitalization Economy

2021 ◽  
Vol 6 (18) ◽  
Author(s):  
Nadia Omar ◽  
Wan Liza Md Amin ◽  
Nurazlina Abdul Raof
Keyword(s):  
Multinational Corporations ◽  
Tax Evasion ◽  
Publishing House ◽  
The United States ◽  
Law Reform ◽  
Tax Revenue ◽  
Legal Analysis ◽  
The United Kingdom ◽  
International Publishing ◽  
Open Access Article

Countries worldwide have lost billions of dollars in tax revenue due to tax evasion on income from offshore bank accounts. This has become an increasing challenge in a rising digital economy, necessitating advanced measures to combat offshore tax evasion. Hence, this paper aims to provide an overview and critical analysis of the approaches taken by the United States, the United Kingdom, and Malaysia to curb offshore tax evasion strategies used by multinational corporations and individual taxpayers. This paper employs library-based doctrinal study and comparative legal analysis in a descriptive, analytic provision, and prescriptive manner. Keywords: Offshore Tax Evasion, Tax Loopholes, Law Reform eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i18.3019

scholarly journals People’s Activities Related on Physical Environment of Public Plazas in China and the United States

2018 ◽  
Vol 3 (8) ◽  
pp. 200
Author(s):  
Maozhu Mao ◽  
Isami Kinoshita
Keyword(s):  
United States ◽  
Public Space ◽  
Physical Environment ◽  
Publishing House ◽  
The United States ◽  
Research Data ◽  
Fast Development ◽  
International Publishing ◽  
Neighborhood Scale ◽  
Open Access Article

China’s fast development during the last several decades make public plazas in China considerably changed, much more people are using public plazas. This study focused on public plazas in Chongqing China and Boston United States, and analyses the research sites in neighborhood scale and spatial scale. Through field observations based on William H. Whyte’s research, data was collected regarding people’s activities in public plazas, and a discussion of how spatial factors affect people’s activities was down. The result demonstrated that Whyte’s elements are partly applied to China and some different ways using public space in China.eISSN: 2398-4287 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.DOI: https://doi.org/10.21834/e-bpj.v3i8.1394

scholarly journals The Cycle of Bazaar in Heritage Open Space: Aloon-aloon Johar Area, Semarang

2018 ◽  
Vol 3 (10) ◽  
pp. 152-166
Author(s):  
R. Siti Rukayah ◽  
Bharoto . ◽  
Abdul Malik
Keyword(s):  
United Kingdom ◽  
Open Space ◽  
Publishing House ◽  
Tourist Destination ◽  
The United Kingdom ◽  
Traditional Market ◽  
International Publishing ◽  
The Government ◽  
Open Access Article ◽  
Modern Building

Retail globalization resulting in the modern building gives the influence to modernize bazaar. Is it appropriate if the government uses the same method when the bazaar cycle consecutively happens in Johar in the 1930s and 1970s where modern retail buildings were ineffectively used? There is no theory that can explain this phenomenon. The modern retail building is like a leaky container. Initially, the concept of retail in the United Kingdom is like a bazaar. The bazaar in Semarang was a tourist destination in 1950 just like a bazaar in other countries now. A next collaboration research needs to conduct with the United Kingdom and other countries that make the bazaar as a tourist asset. Keywords: research; bazaar; traditional market; retail; practice. eISSN 2514-751X © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/aje-bs.v3i10.323

scholarly journals Attitudes of Sub-Sale Home Buyers and Vendors in the 21st Century: Legal implications

2018 ◽  
Vol 3 (13) ◽  
pp. 1-7
Author(s):  
Nuraisyah Chua Abdullah ◽  
Ramzyzan Ramly ◽  
Muhammad Izwan Ikhsan
Keyword(s):  
Publishing House ◽  
The United States ◽  
The Other ◽  
Ethical Values ◽  
Legal Implications ◽  
Legal Duty ◽  
International Publishing ◽  
Home Buyer ◽  
House Buyers ◽  
Open Access Article

This article analyses the legal implications of sub-sale house buyers and sellers' attitudes as illustrated in judicial cases from Malaysia, Australia and the United States. The cases demonstrate that purchasers still sleep on their legal duty to conduct a pre-purchase inspection. On the other hand, vendors often conceal the defects in the property and refuse to rectify the defects. This article recommends that consumer education is vital to protect the rights of purchasers and to uplift the vendors' ethical values of in a sale and purchase of the sub-sale house. It is also suggested that the jurisdiction of the Tribunal for Consumer Claims or the Tribunal for Homebuyer Claims be considered to be expanded to hear disputes arising from the purchase of houses from the sub-sale market.Keywords: fraud; inspection; home buyer; vendor.eISSN 2398-4279 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ajqol.v3i13.156

scholarly journals The Legal Framework of Shareholders Activism in Malaysia in Promoting Environmental, Sustainability and Governance (ESG)

2021 ◽  
Vol 6 (16) ◽  
pp. 203-208
Author(s):  
Muhammad Umar Abdul Razak ◽  
Wan Zulhafiz Wan Zahari ◽  
Abdul Mu'iz Abdul Razak ◽  
Azlan Roni ◽  
Nurul Ula Ulya
Keyword(s):  
Environmental Sustainability ◽  
Corporate Sustainability ◽  
Publishing House ◽  
Sustainability Reporting ◽  
General Meeting ◽  
Legal Framework ◽  
Legal Analysis ◽  
Reporting Practices ◽  
International Publishing ◽  
Open Access Article

Environmental, sustainability and governance (ESG) are components in a corporate sustainability reporting. This paper analysed the legal framework in Malaysia to promote ESG. It employed library-based doctrinal study and comparative legal analysis in a descriptive, analytic and prescriptive manner. Despite the availability of legal framework, the shareholder’s proposal is mostly turned down in general meeting. Nevertheless, there is a growing trend of shareholders activist advocating ESG-related matters. This paper contributes to the discussion on strengthening the framework to promote ESG reporting practices in Malaysia. Keywords: ESG; shareholders activism, shareholder’s proposal, eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i16.2663

scholarly journals Plagiarism of Academic Writing in Malaysian Universities: A legal analysis

2021 ◽  
Vol 6 (16) ◽  
Author(s):  
Muhamad Ikhwan bin Mohd Zain ◽  
Nur Ezan Rahmat ◽  
Mohd Naqiuddin Zulkarnain ◽  
Shipra Awasthi
Keyword(s):  
Academic Writing ◽  
Publishing House ◽  
Academic Misconduct ◽  
Educational Institutions ◽  
Legal Analysis ◽  
Recent Issue ◽  
Academic World ◽  
Long Time ◽  
International Publishing ◽  
Open Access Article

Plagiarism is not a recent issue as it exists for a long time, and it is still happening especially within the academic world. The study aims to examine the applicable laws relating to plagiarism from the academician's perspective by referring to India as the benchmark jurisdiction. As the findings show that there are no standard policies for all educational institutions to cope with plagiarism, Malaysian government need to address the gap in current regulations by having uniform legislation to all institutions pertaining on academic misconduct of the academicians. Keywords: 'academic plagiarism'; 'research plagiarism misconduct'; 'plagiarism policy’ eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI:

scholarly journals Sensory Gardens: A multidisciplinary effort

2016 ◽  
Vol 1 (1) ◽  
pp. 32
Author(s):  
Hazreena Hussein ◽  
Nik Malik Nik Zainal Abidin ◽  
Zaliha Omar
Keyword(s):  
Open Access ◽  
Publishing House ◽  
School Staff ◽  
Aesthetic Value ◽  
The United Kingdom ◽  
International Publishing ◽  
International University ◽  
The Aesthetic ◽  
Open Access Article ◽  
Observation Results

This paper engages the users’ behaviour, their perceptions of use in sensory gardens and the reality faced by practitioners designing for these gardens, based on case-studies in the United Kingdom. Further investigation will be undertaken at Al-Bukhary International University in Malaysia once the completion of the country’s first sensory garden. Interview outcomes showed practitioners concurred on the design aspects that encourage the use of the area while the school staff had no strong views on the aesthetic value. Observation results showed pathway layout encourages behaviour, use and time spent in sensory areas. These outcomes are a significant argument in the conclusion.2398-4295 © 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK.. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Behaviour; British; Malaysia; sensory garden

scholarly journals Recovery of Corrupt Assets via Unexplained Wealth Order

2021 ◽  
Vol 6 (17) ◽  
pp. 175-181
Author(s):  
Nurazlina binti Abdul Raof Abdul Raof ◽  
Norazlina Abdul Aziz ◽  
Nurazhani Abdul Raof
Keyword(s):  
United Kingdom ◽  
Open Access ◽  
Peer Review ◽  
Qualitative Methodology ◽  
Publishing House ◽  
Burden Of Proof ◽  
The United Kingdom ◽  
International Publishing ◽  
Open Access Article

The Unexplained Wealth Order in the United Kingdom allows the confiscation of corruptions' assets without conviction. The burden of proof lies on the asset owner to prove its legitimate source. This study addresses the applicability of the Unexplained Wealth Order in Malaysia. A qualitative methodology based on doctrinal study supported by an opinion of an academician in the United Kingdom is adopted. Analysis of the Unexplained Wealth Order is required as part of civil means to recover the proceeds of corruption in Malaysia. The study may assist the stakeholders in Malaysia in understanding the concept of the Unexplained Wealth Order. Keywords: corruption; civil mechanism; proceeds of corruption; recovery of assets eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2828  

Financial Interdependence among Malay Older People in the Community: An interpretative phenomenological analysis

2017 ◽  
Vol 2 (5) ◽  
pp. 135
Author(s):  
Ahmad Shahir Abdul Mutalib ◽  
Akehsan Haji Dahlan ◽  
Ajau Danis
Keyword(s):  
Quality Of Life ◽  
Older People ◽  
Interpretative Phenomenological Analysis ◽  
Publishing House ◽  
Phenomenological Analysis ◽  
Financial Assistance ◽  
Depth Interview ◽  
International Publishing ◽  
Open Access Article

This study explores the practice of financial interdependence among Malay older people who live in the community in Malaysia. Eleven Malay older people participated in this qualitative study by an in-depth interview. The data was analyzed using six stages of the interpretative phenomenological analysis. Two main themes emerged from the interview transcripts are issues regarding living expenses and financial assistance. Financial interdependence is one of the most effective ways for the Malay older people in the community in Malaysia to adapt their retired status, to achieve maximum life satisfaction and productivity thereby improving their overall quality of life.Keywords: Financial interdependence, Older people, Quality of life, Interpretative phenomenological analysisISSN: 2398-4287© 2017. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.

Environment Approach on Optimizing Tourism Facilities at Tourism Village in Indonesia

2019 ◽  
Vol 4 (10) ◽  
pp. 109 ◽  
Author(s):  
Nurlisa Ginting ◽  
Satria Halim
Keyword(s):  
Open Access ◽  
Peer Review ◽  
Qualitative Method ◽  
Local Community ◽  
Publishing House ◽  
Tourist Attraction ◽  
Dynamic Movement ◽  
International Publishing ◽  
Tourist Village ◽  
Open Access Article

Tourism is a sector that always has a dynamic movement which will benefit the local community. Lumban Suhi-suhi is a tourist village famous for its ulos on Samosir Island that has become one of the tourist attraction. Due to the limitations of facilities arrangement make it becomes less of the attraction itself. Therefore, the environment-based mechanism becomes one of the concepts that will be applied to improve the tourist facilities in which could increase tourists in that area. The researcher uses a qualitative method in the form of direct observation and interview and analyzing data with related theory.Keywords: Tourism Village; Facilities; Sustainable Tourism; EnvironmenteISSN: 2398-4287© 2019. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.DOI: https://doi.org/10.21834/e-bpj.v4i10.1617

Determinants of Recycling Behaviour in Tioman Island

2017 ◽  
Vol 2 (4) ◽  
pp. 49
Author(s):  
Saripah Abdul Latif ◽  
Mohd Shukri Omar
Keyword(s):  
Open Access ◽  
Solid Waste ◽  
Significant Relationship ◽  
Environmental Problem ◽  
Publishing House ◽  
Negative Relationship ◽  
Broad Agreement ◽  
International Publishing ◽  
Open Access Article ◽  
Structured Questionnaire

The rapid increase in solid waste is a major environmental problem and recycling is argued to be a better solution to the problem. However, there is a broad agreement that there is a gap between the increasing awareness for recycling and the recycling behaviour among the consumers. The aim of this study is to investigate the recycling behaviour among 62 residents of Tioman Island. A structured questionnaire that included 33 items is used to obtain the data. The findings show a significant relationship between recycling behaviour and collectivism; a positive, weak relationship with recycling attitudes; and a negative relationship with materialism. Keywords: recycling behaviour; recycling attitudes; materialism and collectivism. eISSN 2514-7528 © 2017 The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK . This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.

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