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Small and medium-sized enterprises (SMEs) are critical in developing countries, as they create significant job opportunities and contribute to global economic development. Numerous Malaysian SMEs are struggling to survive in the aftermath of the COVID-19 outbreak. As a result, the adoption of management accounting practices (MAPs) plays an important role in supporting decision making, which aids in the sustainability of SMEs' economic growth and leads to long-term performance. However, there is limited research on MAPs being used in SMEs across various industries. This paper aims to propose a conceptual framework for the factors affecting MAPs in Malaysian SMEs from a contingency theory perspective. This paper employs a qualitative approach by reviewing all pertinent literature on the subject from various databases and relating it to the current environment, which attempts to bring the entire concept of MAPs into focus based on the findings of previous research and a proposed conceptual framework that can be used for future research. This research has contributed to the literature by providing a conceptual framework for MAPs from the perspective of contingency theory, with an addition on government support, which can improve industry competitiveness, business prosperity, and long-term performance. Based on the proposed framework, further empirical study is needed to examine whether the factors that contribute significantly to the adoption of MAPs in SMEs.

Near the northern border of Sumatra, the right-lateral strike–slip Sumatran fault zone splits into two branches and extends into the offshore, as revealed by seismic sounding surveys. However, due to its strike–slip faulting characteristics, the Sumatran fault zone's activity is rarely believed to cause tsunami hazards in this region. According to two reprocessed reflection seismic profiles, the extended Sumatran fault zone is strongly associated with chaotic facies, indicating that large submarine landslides have been triggered. Coastal steep slopes and new subsurface characteristics of submarine landslide deposits were mapped using recently acquired high-resolution shallow bathymetry data. Slope stability analysis revealed some targets with steep morphology to be close to failure. In an extreme hypothetical case, an earthquake of Mw 7 or more occurred, and the strong ground shaking triggered a submarine landslide off the northern shore of Sumatra. Based on a simulation of tsunami wave propagation in shallow water, the results of this study indicate that a potential tsunami hazard from several submarine landslide sources triggered by the strike–slip fault system can generate a tsunami as high as 4–8 m at several locations along the northern coast of Aceh. The landslide tsunami hazard assessment and early warning systems in this study area can be improved on the basis of this proposed scenario.

Near the northern border of Sumatra, the right-lateral strike-slip Sumatran Fault Zone splits into two branches and extends into the offshore, as revealed by seismic sounding surveys. However, due to its strike-slip faulting characteristics, the Sumatran Fault Zone’s activity is rarely believed to cause tsunami hazards in this region. According to two reprocessed reflection seismic profiles, the extended Sumatran Fault Zone is strongly associated with chaotic facies, indicating that large submarine landslides have been triggered. Coastal steep slopes and new subsurface characteristics of submarine landslide deposits were mapped using recently acquired high-resolution shallow bathymetry data. Slope stability analysis revealed some targets with steep morphology to be close to failure. In an extreme case, an earthquake of Mw 7 or more occurred, and the strong ground shaking triggered a submarine landslide off the northern shore of Sumatra. Based on a simulation of tsunami wave propagation in shallow water, the results of this study indicate a potential tsunami hazard from a submarine landslide triggered by the strike-slip fault system. The landslide tsunami hazard assessment and early warning systems in this study area can be improved on the basis of this proposed scenario.

Daun sambiloto dan kayu manis mengandung banyak komponen kimia yang dapat digunakan sebagai agen immunostimulan diantaranya andrographolid pada sambiloto dan sinamaldehid pada kayu manis. Penelitian ini bertujuan untuk mengkaji efek immunostimulan dari kombinasi eksrak etanol sambiloto dan kayu manis dengan melihat ekspresi sistem imun humoral (IgM dan IgG) pada mencit balb/c yang telah di induksi vaksin hepatitis B . Ekstraksi kedua bahan tersebut menggunakan etanol 96% dengan cara soxhletasi kemudian dikentalkan dengan rotary evaporator. Pengamatan sistem imun Humoral IgG dan IgM dengan menggunakan ELISA tidak langsung . Perlakuan pada hewan uji dilakukan dengan pemberian oral pada masing-masing ekstrak 150 mg/kgBB dan kombinasi ekstrak sambiloto dan kayu manis 1:1 , 1:2, dan 2:1. Data ELISA yang diperoleh adalah OD (Optical Density) yang menunjukkan jumlah imunoglobulin (IgG dan IgM) dalam serum. Hasil penelitian menunjukkan bahwa kombinasi ekstrak sambiloto dan kayu manis dengan dosis 300 mg : 150 mg menunjukkan peningkatan IgG sedangkan kadar IgM tertinggi pada kelompok ES:EKM 1:2 (dosis 150 mg : 300 mg). Kata kunci : hepatitis B, elisa, immunostimulan

Unilateral or bilateral agenesis of the parotid gland is an uncommon condition with unclear aetiology. Only 22 cases of unilateral salivary agenesis have been reported excluding the present case. We present a case of a 4-year-old female child who presented with complaints of slight discoloration of her tongue and was referred for MRI to rule out any vascular malformation. Imaging revealed a complete absence of the right parotid gland. Hypertrophy of the sublingual gland and hypoplasia of the parotid gland on the opposite side was also noted, an unusual finding as the contralateral parotid showed compensatory hypertrophy in the other reported cases.

Most of the intracranial pathologies appear hypointense on T1-weighted images. However, there are some intracranial substances and pathological lesions that appear hyperintense on T1-weighted images. This article aims to highlight the various cranial lesions showing hyperintense signal on T1-weighted images. Various substances which are responsible for the intrinsically high signal intensity observed in intracranial lesions at T1-weighted magnetic resonance imaging such as methemoglobin, melanin, lipid, various minerals, and other will be enumerated, and how these signal changes can lead to more specific diagnoses will be discussed.