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Malaysian Management Journal (MMJ) Vol. 15, 2011

 
Role Ambiguity and Job Performance of Employees in the Service Sector SMEs in Malaysia
Sethela June & Rosli Mahmood
UUM College of Business
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
Small and medium size enterprises (SMEs) play a crucial role in the economic development of Malaysia, of which the majority are in the service sector. Employees of the service sector SMEs have often been associated with low level of job performance and past research has shown that there are many factors that can contribute to employee poor performance such as role ambiguity. Thus the aim of this study was to examine the relationship between role ambiguity and job performance of employees in the service sector SMEs in Malaysia. 1500 questionnaires were distributed and 300 were returned resulting in a 20% response rate. The result revealed that there was a significant relationship between role ambiguity and job performance of employees.
 
Keywords: SMEs, service sector SMEs, job performance, role ambiguity.
 

 
Futures Price and Trading Volume: Evidence From Malaysia
Bakri Abdul Karim
Faculty of Economics and Business
Universiti Malaysia Sarawak
 
Zulkefly Abdul Karim
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
 
Abstract Ɩ Full Text
This paper examines the long- and short-run dynamic causality between the futures price and trading volume in the Malaysian equity market. The data of futures price, trading volume and spot price are in daily frequency, spanning from 2006 to 2009. By using ARDL cointegration and VECM causality tests, the findings revealed the existence of long-run relationship between futures price, volume and spot prices. In addition, there exists a short-run bidirectional causality relationship running between futures return-trading volume and futures return-spot return. Thus, the stock index futures market in Malaysia is not informational efficient.
 
Keywords: Futures price, trading volume, Malaysia
 

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The Relationship Between Quality of Work Life and Job Motivation Among Iranian High School Teachers
Ali Yasini & Aliasghar Hayat
Faculty of Education and Psychology
Kharazmi University, Iran
 
Tahereh Yasini
Faculty of Education and Psychology
Chamran University of Ahvaz
 
Ayatallah Saadattalab
Faculty of Education and Psychology
Shahid Behesti University
 
Abstract Ɩ Full Text
This study examines the relationship between EFL teachers’ quality of work life (QWL) and their job motivation. 126 Iranian EFL teachers currently working in high schools of Tehran were administered two questionnaires that assessed their motivation and quality of work life. Participants’ motivation to teach was assessed using a questionnaire developed by Noe & Bachhuber (1990) which includes three major subscales: career insight (8 items), career identity (5 items), and career resilience (13 items). In addition this study used Walton’s (1973) widely used quality of work life questionnaire. This 29-item questionnaire includes eight subscales: adequate and fair compensation (4 items), safe and healthy working (3 items), continued growth and security (3 items), constitutionalism in the work organization (5 items), the social relevance of work life (3 items), total life space (4 items), social integration in the work organization (4 items), and human progress capabilities (3 items). The results revealed that Iranian EFL teachers experience medium to low levels of motivation and QWL. In addition, a significant relationship was found between QWL categories and job motivation. Further, the best QWL predictors for teacher motivation were identified. The findings of this study are hoped to serve as a reference for principals and educational decision-makers in bringing about higher levels of motivation for language teachers.
 
Keywords: Teachers’ motivation, quality of work life, EFL teachers.
 

 
Utilisation of Directors’ Remuneration in Tax Planning
Nor Shaipah Abdul Wahab & Nur Azliani Haniza Che Pak
UUM College of Business
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues. Companies, in conducting tax planning, make use of several techniques to effectively minimise the tax burden, for example, profit sharing, income shifting and change of characteristics of income. Directors’ remuneration is also identified as a tax-reduction strategy. While increasing the wealth of the directors, higher directors’ remuneration expense reduces company taxable income and in turn raises company tax savings. This provides indications about the missing link between directors’ performance and pay. In fact, in Malaysia, this issue has been long debated by the public including academics. Despite this highlight, little attention has been given to the relationship between tax planning and directors’ remuneration. Therefore, this paper reports the results of this study’s focus of attention on whether tax planning activity is significantly related to directors’ remuneration expenses of non-financial Malaysian public-listed companies. The sample period of the study is from 2007 to 2009. The panel dataset is drawn from Data stream and hand-collected tax data from company annual reports. The results derived from the multivariate analyses highlight the extent of the relationship between tax planning and directors’ remuneration and thus enlighten the knowledge on the utilisation of directors’ remuneration as a strategy in tax planning. The results also highlight the policy and reporting implications to the authority.
 
Keywords: Tax planning, directors’ remuneration, corporate governance, tax rates.
 

 
Differences Between Supplier Development Programme of Foreign and Local Malaysian Automotive Suppliers
Kadzrina Abdul Kadir & Hassan Ali
UUM College of Business
Universiti Utara Malaysia
 
Abstract Ɩ Full Text
Research into supplier development has raised issues on the buyer’s relationship with the supplier. A buyer with collaborative relationship would have more interest in supplier development. From the viewpoint of the suppliers, buyers who provided assistance could help the suppliers in developing their capability, a situation that might be particularly relevant in developing and emerging countries. The automotive manufacturers have implemented supplier development programmes for their suppliers, both in developed and developing countries. This raises a question on supplier development programmes in developing countries: How do supplier development programmes differ between a local (Malaysian) supplier and a foreign (non-Malaysian) supplier for Malaysian automakers (buyers)? In this research, interviews were conducted at three supplier organisations, of which one was Australian and two were Malaysian, where all three were suppliers for a Malaysian automaker. This study found that the Malaysian and Australian suppliers differed in supplier categories, customisation versus standardised products and buyer involvement. The study suggests that buyer differences with regard to supplier relationship, supplier commitment, type of product and size of supplier organisation play a role in supplier development.
 
Keywords: Supplier development, buyer–supplier relationship, supplier commitment, automotive industry, Malaysia, Australia.
 

 
Book Review
Impression Management in the Workplace: Research, Theory and Practice
Authors
Andrew J. Dubrin
Routledge, New York (2011), pp. 233
Minah Harun
UUM Press
Universiti Utara Malaysia
 
Synopsis Ɩ Full Text
A good comprehensive book is a rare find. If you are searching endlessly for a book that has it all, this is the one that presents every bit about impression management that one must know to get by in today’s world of advanced technology where everything is at our finger tips. The content covers from the most basic, that is, the meaning and nature of impression management (Chapter One), to the most complex yet a significant area that deals with the functional and dysfunctional consequences of impression management (Chapter Eleven).
 

 
Book Review
Hospitality Marketing:Principles and Practice (2nd Edition)
Authors
David Bowie Francis Buttle
Butterworth-Heinemann (The Boulevard, Langford Lane, Idlington, Oxford OX5 1GB, UK) 2011, pp. 434
 
Jaafar Ali Mohd Ibrahim
UUM COLGIS
Universiti Utara Malaysia
 
Synopsis Ɩ Full Text
The ideal person to write a review of books is definitely someone who has written a textbook himself. Bowie and Buttle indeed have made a promising effort to disseminate an important perspective on a subject related to hospitality. One might be quick to conclude that this text is just a dime a dozen and a window dressing of the first edition since not much space is dedicated to reflect on marketing theory and practice to the level of the state of the art. But this sort of unfair review is best left to those scholars who had experienced writing a textbook which is celebrated throughout the English speaking world, like Kotler or Drucker. The review here is a modest attempt to guide those who seek some idea and facts about the book before purchasing it.