Malaysia

The E-commerce has been grown rapidly with the rise in the number of business entities. The expansion of e-commerce businesses, however, has created challenges to the tax authorities around the world. Due to the way in which e-commerce is being carry out, it may provide tax planning opportunities. This study aims to explore whether businesses that conducted e-commerce in Malaysia has the intention to do tax planning. Interviews were conducted with e-commerce business administrators. Result indicates that tax issues is not the main motivations for companies to do e-commerce. This indicates that other factors are more important for e-commerce businesses to consider in their planning stage

Digital Transformation has not been foreign to people in emerging economic growth, especially SME entrepreneurs in developing countries such as Malaysia. Digital transformation adoption is a way for an enterprise to improve the use of technology in a better way. But as the digital revolution has been evolving, there are still a few entrepreneurs who neglect it. The purpose of the present study is to investigate the factors affecting the adoption which is (competitive pressure, technology advancement, cost minimization, and environmental influence) on digital transformation adoption among SMEs in Malaysia. The relationship also consists of a moderating effect which is environment shock (pandemic covid-19) between the independent variable and dependent variable. The study also provides some knowledge for a deeper understanding of digital transformation and a guide to all SME entrepreneurs and others.

Malaysia and Turkey are progressive, modern Muslim-majority countries. Both have shown strong resolve and capabilities in dealing with issues and challenges both at home and international level. In dealing with COVID-19 pandemic, both countries have adopted various measures and strategies to contain the virus outbreak. Yet, the biggest challenge in executing those is balancing the need to protect the public and maintain economic growth. Hence, this study compares and contrasts the measures and strategies taken by both countries in containing the COVID-19 outbreak as well as ensuring the continuity of economic growth. The time period of this study was from March 2020 until early February 2021 as most of the countries, including Malaysia and Turkey, by then had introduced new COVID-19-related health policies and economic stimulus packages. The finding compares and contrasts the effectiveness of those measures and strategies so that both countries can share and learn from this pandemic. .

A greater size of government spending, may be less efficient. This is contradicting with Malaysian practice because the current Malaysian fiscal policy has allocated a huge budget from the lowest income of individuals to the highest international trade with the aims of reducing the economic implications caused by the outbreak of COVID-19. This paper embarks on three objectives. First, to provide an overview of fiscal policy. Second, to investigate the impacts of COVID-19; and third, reveals the actions taken by the Malaysian Government to implement the recovery policy. This paper adopts an integrative literature review and published reports relating to fiscal policy and COVID-19. The findings show the consolidated efforts of Malaysian Government towards the current fiscal policy in stabilizing the economic impact after the Movement Control Order. This paper could be a prudent guideline for other countries to strategize their fiscal policies in steering the macro and socioeconomic development.

This study examines intergenerational transmission of Chinese Foochow in Sarawak, Malaysia by exploring a connection between family language policy and language-ethnicity dimensions. The specific aspects examined were: (a) family language practices; (b) family language ideology in defining characteristics of being a Foochow; and (c) family language attitudes towards heritage language management. Data were collected through semi-structured interviews conducted with nine Foochow ethnic families (29 participants) from urban Sarawak, Malaysia. The findings showed the Foochow dialect was mainly spoken at the highest level of the family hierarchy with the lowest level shifting to use standard languages (Mandarin and/or English). The nine families held strong beliefs regarding their ethnic identity being passed down by birth, blood, and descent and thus, not being able to speak Foochow did not subtract from their Foochow ethnicity. Some participants defined themselves as Foochow because they practised Foochow customs and ate Foochow food, indicative of the phenomenological dimension of the language-ethnicity link. As the dialect is predicted to lose its role and status in urban settings, various strategies for managing Foochow which attributed agency to others were provided by the participants. The findings suggested that attributing ethnic identity to paternity and not patrimony will lead to potential loss of Foochow from the linguistic repertoire of the youngest generation in urban localities in Malaysia.

Following the terrorist attacks of 9/11, the International Maritime Organization (IMO) was faced with the issue of maritime security against terrorist incidents. Accordingly, it adopted the International Ship and Port Facility Security Code (ISPS Code) in December 2002 as part of the International Convention for the Safety of Life at Sea (SOLAS 1974- as amended) in order to increase maritime security through fulfilling its regulations by Contracting Governments. This Code, entered into force on 1 July 2004, provides a set of regulations for ship and port facility security. The first part of this paper focuses on the introduction and analysis of the key regulations of the ISPS Code. The second part of this paper focuses on the successful practices of two Contracting Governments, namely Malaysia and South Korea. Accordingly, this paper evaluates the enforcement of the regulations of the ISPS Code by concentrating on these two countries in East Asia in order to measure the effectiveness of the Code in enhancing maritime security of these two countries. This paper concludes that to achieve the objectives of the ISPS Code, all Contracting Countries should fully implement its regulations and for achieving a higher standards in maintaining maritime security they are advised to take advantage of the experiences and practices of such successful countries as Malaysia and South Korea in fulfilling the regulations of the ISPS Code. The research method applied in this paper is based on the descriptive - analytical method.

The development of digital technology encourages the advantages of using digital media as the main information source. However, such development has also been misused by certain individuals or entities to mislead the public by generating fake news. On the Internet, false information travels faster than the truth, and it takes a lot of effort to stop it. This article uses a qualitative approach analysis to evaluate the various strategies used to thwart false news. In the first part, the authors described the notion of false news. In the second part, the authors examined the legislative framework that Malaysian parliaments have adopted to make it illegal to spread and publish false information. In the final part, the authors zoomed through the lens of jurisprudence that can be applied as a counter measure against dissemination of fake news. Hence, the importance of this article is to provide a clear understanding of the jurisprudence analysis of fake news in Malaysia.

Secularism is a political ideology that disintegrates religion from state governance. While secularism may work for countries where the majority professed religion that has no specific legal system viz. Christianity, it begins to exhibit its ineptness in countries that either have a multicultural identity or adopt a systematic religion like Islam as its official religion. To unravel this, secularism acquiesced to embody two divisions of secularism entailing freedom of religion and freedom from religion. The objective of the writing is to resolve the conflicts of the secularism ideology in multicultural state.  The methodology adopted in the research is doctrinal legal research which employed qualitative research. For multicultural counterparts, the absolute disintegration of religion raises difficulties, hence, they opt for the secular concept of freedom of religion. However, from the Islamic perspective, secularism contrasts with Islamic teachings as it is conclusive in every aspect of human life. It has its own foundations and laws that shall be followed at all times. Additionally, the impacts of secularism on the social, educational, and moral aspects have made its germaneness be put in question. Thus, there must be a law to regulate the abovementioned matter in order to ensure the community live with peace and harmony

Background: Official websites of tourism destinations provide an important digital content and are considered as widely-used tools of introducing destinations and presenting tourism products to the potential tourists. Improving the usability of websites helps the tourism destinations in achieving their goals. Websites usability is measured based on different criteria. Purpose: This paper evaluates and compares the usability of Iran and Malaysia official tourism destination websites –which are regarded as quite comparable in their tourism products and market- using seven criteria of content, visual attractiveness, infrastructure, interaction and responsiveness, navigation, customization, and product provision. Method: In order to do this evaluation, pairwise comparison questionnaires of the criteria were developed based on DEMATEL and ANP techniques and were answered online by 10 tourism experts in Iran. Websites’ usability analysis was performed using a combination of two MCDM (Multiple Criteria Decision Making) techniques that are DEMATEL and ANP so that the causal relations of the criteria are identified along with the ranking of their significance. Findings: The findings of the research show “infrastructure” as the dispatcher criterion, “product provision” as the receiver, and “content” as the most important criterion in the usability of tourism destinations’ websites. The findings also revealed the superiority of Malaysia’s official tourism website as compared to that of Iran.