EVALUATION OF THE POTENTIAL OF LOW ALTITUDE ECONOMY IN THE PALM OIL INDUSTRY
1.0 IntroductionThe palm oil industry is a geographically extensive and operationally complex industry involving plantation management, harvesting, transportation, milling, processing and supply-chain...
View ArticleLOW ALTITUDE ECONOMY (LAE): ECONOMIC TRANSFORMATION AND ENABLING TECHNOLOGIES
1.0 IntroductionThe rapid development of digitalisation, artificial intelligence (AI), autonomous systems, advanced batteries and unmanned aircraft has created new opportunities for economic activities...
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AN INSIGHT FROM ASSOC. PROF. DR. IDA YASIN LOW ALTITUDE ECONOMY (LAE)
Malaysia’s LAE FrameworkMalaysia is expected to unveil its blueprint for the Low-Altitude Economy (LAE) by the end of the year, providing a clear framework to regulate and support the emerging sector....
View ArticleBusiness Economics by N. Gregory Mankiw and Mark P. Taylor
The book applies basic economic theory to real business decisions. It is especially useful for understanding how managers make decisions about prices, production, costs, markets, investment,...
View ArticleDemand, Supply and Market Equilibrium in the Digital Economy
1. IntroductionThe traditional economic model explains market behaviour through three fundamental concepts: demand, supply, and market equilibrium. Demand represents the quantity of goods or services...
View ArticleChina & IFRS
LONDON (Nov 25): China will look at how its international companies could make greater use of cross-border accounting rules to better inform investors, the Chinese authorities and a global accounting...
View ArticlePhilip Morris Case
The tobacco companies have paid billions because of smoking-related illnesses. Philip Morris, a leading cigarette manufacturing, paid over $3 billion in one year. As the CFO responsible for the...
View ArticleStrategic Diversification
Strategic diversification of sources of finance means that a company does not depend excessively on one source of funding. Instead, it creates a balanced financing structure using several sources such...
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Net Present Value (NPV)
Net Present Value (NPV) is one of the most important capital-investment appraisal methods because it determines whether an investment is expected to create or destroy value for the company after...
View ArticleDays Sales Outstanding (DSO)
The situation described in the article can be understood clearly through Days Sales Outstanding (DSO), an important working-capital and cash-flow indicator.1. What is DSO?Days Sales Outstanding (DSO)...
View ArticleStatement of Comprehensice Income and Statement (SCI) of Financial Position...
How does the statement of comprehensive income differ from the statement of financial position, and what unique insights does each provide for decision-making in your organisation?The Statement of...
View ArticleElon Musk case in Malaysian Context
In the Malaysian context, similar cases can be reduced through stronger governance, transparency, and conflict-of-interest controls:Strict insider-trading controls— directors and senior management...
View ArticleKey lessons learn from Elon Musk Case
The key lessons from the case are:Strong corporate governance is essential— independent directors and effective oversight are needed to prevent conflicts of interest.Leaders must separate personal...
View ArticleShareholder and Stakeholder Theory
From a Shareholder Theory perspective, the allegations suggest that Musk may have prioritized his personal financial interests over Tesla shareholders through alleged insider stock sales and diversion...
View ArticleShareholder & Stakeholder Theory - Elon Musk case
The lawsuit can be understood through two ethical perspectives:Shareholder Theory: Musk’s alleged insider stock sales and diversion of Tesla employees and AI chips to X and xAI could be seen as putting...
View ArticleEmployees’ Retirement System of Rhode Island (ERSRI)—sued Tesla CEO Elon Musk.
Based on the facts reported in the Reuters article, an institutional shareholder—the Employees’ Retirement System of Rhode Island (ERSRI)—sued Tesla CEO Elon Musk. The lawsuit accuses Musk of using...
View ArticleEarnings Management and Creative Accounting: Where Do We Draw the Line?
AbstractEarnings management and creative accounting represent some of the most debated issues in contemporary financial reporting. Modern accounting standards necessarily provide managers with a degree...
View ArticleWHY PROFITABLE COMPANIES CAN STILL FAIL
An Integrated Analysis of Profitability, Liquidity, Strategy, Governance and Organisational ResilienceAbstractCorporate failure is frequently associated with poor financial performance, declining...
View ArticleACCOUNTING: IS IT JUST NUMBERS?
A Critical and Multidimensional Examination of Accounting as Measurement, Information, Decision-Making, Accountability and Organisational PracticeAbstractAccounting is frequently perceived as a...
View ArticleFinancial Reporting by David Alexander and Anne Britton
The book is fundamentally about understanding how financial information is prepared, why it is prepared, what it means, and how users should interpret it.It is more than a book about preparing...
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