/pdf/u-s-agency-for-international-development-4vkjqh50d4.pdf

U.s. agency for international development

This study examines the role of the personality variable, locus of control, as a moderator of the relationship between budgetary participation and managerial performance. The results of a laboratory study employing two separate subject groupsundergraduate accounting students and managers from a large manufacturing companyshow a statistically significant interaction between participation and locus of control affecting performance. Budgetary participation was found to have a positive effect on individuals who feel they have a large degree of control over their destiny internalsls" on the locus of control scale), while having a negative effect on those individuals who feel that their destinies are controlled by luck, chance, or fate ("externals" on the locus of control scale). The results are discussed and possible applications in the areas of job redesign and personnel selection and placement are considered. T HE issue of participation in the budgetary process has occupied the attention of researchers in management accounting, perhaps to an extent greater than for any other budget-related variable. The findings from this line of research have been very fruitful in the area of cognitive consequences of participation. In a study of foremen in a large manufacturing company, Milani [1975] showed that participation was positively associated with attitudes toward both job and company and Collins [1978] found a similar association with attitude toward the budgetary system. In the area of job satisfaction, both French et al. [1966] and Cherrington and Cherrington [1973] have reported results which show a positive association with participation. Hofstede [1967] found that participation increased the "internalization" of budgeted goals thereby enhancing motivation, while French et al. [1960] found that participation was positively associated with morale. On the question of behavioral outcomes resulting from participation, in particular that of performance, the evidence is mixed. On the positive side, Argyris [1952] concluded that the key to effective performance is in gaining acceptance of budget goals and that participation plays a central role in accomplishing this. Becker and Green [1962] extended this conclusion by noting the key role of participation in inducing motivation. Bass and Leavitt [1963], employing business managers and supervisors as experimental subjects. found a clear tenThe helpful suggestions of the participants in both the Sloan School Accounting and Control Research Seminar and the New York University Accounting Research Colloquium, together with the comments of the anonymous reviewers, are gratefully acknowledged. Peter Brownell is Assistant Professor of Management Science, Massachusetts Institute of Technology. Manuscript received Februr v I Q980. Revisions receive( June and September 1980. Accepted November 1980.

Participation in Budgeting, Locus of Control and Organizational Effectiveness: A Field Extension

Institutional foodborne illness outbreaks continue to hit the headlines in the country, indicating the failure of food handlers to adhere to safe practices during food preparation. Thus, this study aimed to compare the knowledge, attitude, and self-reported practices (KAP) of food safety assessment and microbiological assessment of food handlers’ hands as an indicator of hygiene practices in food premises. This study involved 85 food handlers working in a university located in Kuala Lumpur, Malaysia. The food safety KAP among food handlers (n = 67) was assessed using a questionnaire; while the hand swabs (n = 85) were tested for the total aerobic count, coliforms, and Escherichia coli, Staphylococcus aureus, Salmonella, Vibrio cholerae and Vibrio parahaemolyticus. The food handlers had moderate levels of food safety knowledge (61.7%) with good attitude (51.9/60) and self-reported practices (53.2/60). It is noteworthy that the good self-reported practices were not reflected in the microbiological assessment of food handlers’ hands, in which 65% of the food handlers examined had a total aerobic count ≥20 CFU/cm2 and Salmonella was detected on 48% of the food handlers’ hands. In conclusion, the suggestion of this study was that the food handlers had adequate food safety knowledge, but perceived knowledge failed to be translated into practices at work.

https://www.mdpi.com/1660-4601/14/1/55/pdf/1

Assessment of Food Safety Knowledge, Attitude, Self-Reported Practices, and Microbiological Hand Hygiene of Food Handlers

Complainant’s Name: _____________________________ Date of Birth: _____________ Address: ________________________________________________________________ City: ___________________________________ State: _______________ Zip: _________ Home Phone: ________________ Business Phone: ________________ Ext: __________ Cellular Phone: ___________________ E-mail Address: __________________________ Did you witness the incident: Yes [ ] No [ ]

https://ir.uiowa.edu/cgi/viewcontent.cgi?article=2731&context=palimpsest

The General Assembly

Food safety knowledge, attitudes and practices among consumers in developing countries: An international survey.

Restrictions in freedom of religion in Malaysia: A conceptual analysis with special reference to the law of apostasy

The right to freedom of religion is one of the fundamental rights guaranteed in Islam. This is emphasised in verse 256 of Sura al-Baqara: “Let there be no compulsion in religion”. However, the majority of classical Muslim jurists opine that the right to freedom of religion is not applicable to Muslims, that Muslims who intend to leave the Islamic faith or who have apostatised should be condemned to the death penalty. In reality, punishment for apostasy is not prescribed in the Qur'an and had not been practised by the Prophet (S.A.W.). Instead, the Prophet (S.A.W.) had imposed the death penalty upon apostates because their acts were contemptuous of, and hostile towards, Islam. Muslims who merely renounced the Islamic religion were only required to undergo a process of repentance (tawba). The right to freedom of religion is guaranteed in Article 11(1) of the Federal Constitution of Malaysia. However, as Islamic matters belong to the state jurisdictions, most provisions in relation to apostasy are under the exclusive jurisdiction of the Shari'a Courts. Apostates are subject to punishments such as fine, imprisonment and whipping. This article makes an in-depth study of the right to freedom of religion and the issue of apostasy from the Islamic law perspective, and argues that Muslims who intend to leave the Islamic faith are only required to undergo a process of repentance (tawba), and any punishment prescribed for apostasy is contrary to the right to freedom of religion.

Law of Apostasy and Freedom of Religion in Malaysia

Hygiene Practices of Food Handlers at Malaysian Government Institutions Training Centers

This study explores on the importance of financial management practices for different types of mosques in Malaysia. Questionnaires were administered to chairman and treasurer of 192 selected mosques available in Malaysia including Sabah and Sarawak. This study suggests that a proper and accurate recording of financial transactions, enhancing the accountability of chairman and treasurer is required in order to improve the productivity and performance effectiveness. The inclusion of these variables provides important implications for expanding our understanding of financial management practices in nonprofit organizations and creating new research opportunities. The result suggests that Malaysian mosques can enhance internal control system and performance to achieve mission and goals of these crucial institutions of societal development.

/pdf/financial-management-practices-of-mosques-in-malaysia-4grnp9vtk9.pdf

Financial Management Practices of Mosques in Malaysia

This paper addresses issues and challenges clients face in claiming rights to Islamic inheritance in Malaysia. After independence, Muslims witnessed changes in the legal system of Malaysia that affected the administration and distribution of Islamic inheritance. The administration of Syariah courts is bound by Islamic Laws that were placed in the State List of the Federal Constitution. Constitutional amendments are called for; they may simplify the processes involved, but not without conflict. The Muslims’ need to abide by Syariah-compliant principles has also not been able to push for the construction of one single complete system that can handle the whole management and distribution process of Islamic inheritance. Over the years, claim processes were very costly and time-consuming. This paper acknowledges that there exists a low awareness among clients of processes and procedures to follow in order to complete a claim submission process, and identifies lack of guidelines to be the main cause of the problem. This paper is a part of an on-going study that proposes to use a new network flow programming model as an alternative solution to issues and problems associated with the administration and distribution of Islamic inheritance in Malaysia.

Mohamed Azam Mohamed Adil

Papers

Restrictions in freedom of religion in Malaysia: A conceptual analysis with special reference to the law of apostasy

Law of Apostasy and Freedom of Religion in Malaysia

Hygiene Practices of Food Handlers at Malaysian Government Institutions Training Centers

Financial Management Practices of Mosques in Malaysia

Review on Issues and Challenges in Islamic Inheritance Distribution in Malaysia