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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.

Submarine sand waves are known to be induced by tidal currents and their migration has become an important issue since it may affect seafloor installations. In Taiwan Strait, widely spreading sand waves have been recognized on the Changyun Ridge, a tide-dominated giant sand ridge offshore western Taiwan. However, due to lacking of high-resolution and repeated geophysical surveys before, detailed characteristics and migrating features of the sand waves in Taiwan Strait were poorly understood. As new multibeam bathymetric and seismic data were collected repeatedly during 2016 - 2018 for offshore wind farm projects, we can now advance the understanding of sand wave characteristics and migration patterns in the study area. We apply a geostatistical analysis method on bathymetry data to reveal distribution and spatial characteristics of the sand waves, and estimate its migration pattern by using an updated spatial cross-correlation method. Then, sedimentary features, internal structures and thicknesses of sand waves are observed and estimated on high-resolution seismic profiles. Our results show that the study area is mostly superimposed by multi-scaled sandy rhythmic bed forms. However, the geomorphological and migrating characteristics of the sand waves are complicated. Their wavelengths range from 80 to 200 m, heights range from 1.5 to 8 m, and crests are generally oriented in the WNW-ESE direction. Obvious sand wave migration was detected from repeated high-resolution multi-beam data between 2016 and 2018, and migration distances can be up to ~150 m in 15 months. The average elevation change of the seafloor over the whole survey area is ~3.0 m, with a maximum value of 6.9 m. Moreover, the sand waves can migrate over 30 m with ~2.5 m elevation change in 2 months and migrate over 5 m with ~1 m elevation change in 15 days. The results also show that the orientation of wave movement can be reversed even within a small distance. By identifying the base of sand wave on seismic profiles, the thicknesses of sand waves are found ranging from 1 to 10 meters. The base of wave structure become slightly deeper from nearshore to offshore. Our results indicate that the thickness of sand waves increases with degree of asymmetry and migration rate. By bathymetric and reflection seismic data analyses, systematic spatial information of sand waves in the study area are established, and we suggest that not only tidal currents can affect sand wave migration patterns, but also wave structures and thicknesses play important roles in sand wave migrating processes and related geomorphological changes.

Based on the multi-channel seismic (MCS) and gravity data offshore north of Taiping Island (Itu Aba Island) in the Spratly Islands (Nansha Islands), we revisited the crustal structures in the northern part of the southern margin of the Southwest (SW) Sub-basin of the South China Sea (SCS). The MCS data suggest that the basement structural highs in the southwest margin of the SCS are dominated by both fault blocks and volcanic basement structures that probably formed along with the basement faults. The gravity modeling results reveal that these volcanic basement structures were probably associated with the high velocity or density lower crust (HVDLC), suggesting that the southern margin of the SW Sub-basin serves as an intermediate margin. Based on the tectonic features in the SCS margins, including (1) the transition between the magma-poor margins of the Northwest (NW) Sub-basin and intermediate margins of the East and SW Sub-basins; (2) the cessation of the seafloor spreading in the NW Sub-basin being succeeded by a major ridge jump event, which was very likely to reflect an active mantle upwelling event; (3) the extensive distribution of the HVDLC beneath in the well-investigated northern margin of the East Sub-basin and as explored in the SW Sub-basin in this study; and (4) basement faulting and volcanism shown in this study that may be related to the HVDLC and hyper-extension, we proposed a conceptual model to interpret the origin of the HVDLC in the southern margin of the SW Sub-basin. The margin of the SCS basin was magma-poor at the time it occurred. An active mantle upwelling event caused by small-scale mantle convection, possibly related to the influence of the nascent Hainan mantle plume, was formed subsequently, resulting in a southward ridge jump and the HVDLC beneath the current margins of the East and SW Sub-basins. The East and SW Sub-basins continued to spread, latitudinally dividing their HVDLCs as the margins separated accordingly. Afterwards, the hyper-extension in the distal margins may also be responsible for a crust weakening zone wherein the subsequent volcanic events could occur.

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.