Aim/Purpose: Electronic examinations have some inherent problems. Students have expressed negative opinions about electronic examinations (e-examinations) due to a fear of, or unfamiliarity with, the technology of assessment, and a lack of knowledge about the methods of e-examinations. Background: Electronic examinations are now a viable alternative method of assessing student learning. They provide freedom of choice, in terms of the location of the examination, and can provide immediate feedback; students and institutions can be assured of the integrity of knowledge testing. This in turn motivates students to strive for deeper learning and better results, in a higher quality and more rigorous educational process. Methodology : This paper compares an e-examination system at FUT Minna Nigeria with one in Australia, at the University of Tasmania, using case study analysis. The functions supported, or inhibited, by each of the two e-examination systems, with different approaches to question types, cohort size, technology used, and security features, are compared. Contribution: The researchers’ aim is to assist stakeholders (including lecturers, invigilators, candidates, computer instructors, and server operators) to identify ways of improving the process. The relative convenience for students, administrators, and lecturer/assessors and the reliability and security of the two systems are considered. Challenges in conducting e-examinations in both countries are revealed by juxtaposing the systems. The authors propose ways of developing more effective e-examination systems. Findings: The comparison of the two institutions in Nigeria and Australia shows e-examinations have been implemented for the purpose of selecting students for university courses, and for their assessment once enrolled. In Nigeria, there is widespread systemic adoption for university entrance merit selection. In Australia this has been limited to one subject in one state, rather than being adopted nationally. Within undergraduate courses, the Nigerian scenario is quite extensive; in Australia this adoption has been slower, but has penetrated a wide variety of disciplines. Recommendations for Practitioners: Assessment integrity and equipment reliability were common issues across the two case studies, although the delivery of e-examinations is different in each country. As with any procedural process, a particular solution is only as good as its weakest attribute. Technical differences highlight the link between e-examination system approaches and pedagogical implications. It is clear that social, cultural, and environmental factors affect the success of e-examinations. For example, an interrupted electrical power supply and limited technical know-how are two of the challenges affecting the conduct of e-examinations in Nigeria. In Tasmania, the challenge with the “bring your own device” (BYOD) is to make the system operate on an increasing variety of user equipment, including tablets. Recommendation for Researchers: The comparisons between the two universities indicate there will be a productive convergence of the approaches in future. One key proposal, which arose from the analysis of the existing e-examination systems in Nigeria and Australia, is to design a form of “live” operating system that is deployable over the Internet. This method would use public key cryptography for lecturers to encrypt their questions online. Impact on Society : If institutions are to transition to e-examinations, one way of facilitating this move is by using computers to imitate other assessment techniques. However, higher order thinking is usually demonstrated through open-ended or creative tasks. In this respect the Australian system shows promise by providing the same full operating system and software application suite to all candidates, thereby supporting assessment of such creative higher order thinking. The two cases illustrate the potential tension between “online” or networked reticulation of questions and answers, as opposed to “offline” methods. Future Research: A future design proposition is a web-based strategy for a virtual machine, which is launched into candidates’ computers at the start of each e-examination. The new system is a form of BYOD externally booted e-examination (as in Australia) that is deployable over the Internet with encryption and decryption features using public key cryptography (Nigeria). This will allow lecturers to encrypt their questions and post them online while the questions are decrypted by the administrator or students are given the key. The system will support both objective and open-ended questions (possibly essays and creative design tasks). The authors believe this can re-define e-examinations as the “gold standard” of assessment.

With the rapid development of computer information technology, the work of accountants has gradually evolved into an electronic trend and the management of accounting files has also undergone great changes. Combining with the current development trend of informatisation, this paper discusses the electronic management mode of enterprise accounting files under the condition of informatisation. Combined with the latest information technology, an enterprise electronic accounting file system is established and the research and development system is compared with the traditional paper accounting file management. The results have shown that the retrieval and query time of traditional paper accounting files is close to 2 hours. After the implementation of the electronic accounting file system, the retrieval and query time of files can be completed in only 2 minutes, and the query efficiency of files has been increased by nearly 60 times.

In order to improve the identification accuracy, accuracy and time-consuming of traditional financial risk identification methods, this paper proposes a risk identification method for financial abnormal data based on weighted random forest. Firstly, SMOTE algorithm is used to collect abnormal financial data; secondly, the original accounting data is decomposed into features, and the features of abnormal data are extracted through random forests; then, the index weight is calculated according to the entropy weight method; finally, the negative gradient fitting is used to determine the loss function, and the weighted random forest method is used to solve the loss function value, and the recognition result is obtained. The results show that the identification accuracy of this method can reach 99.9%, the accuracy rate can reach 96.06%, and the time consumption is only 6.8 seconds, indicating that the risk identification effect of this method is good.

This paper presents a review of the literature on the challenges of national information and communication technology (ICT) policies in the context of African countries. National ICT policies have been aligned with socio-development agendas of African countries. However, the policies have not delivered the expected outcomes due to many challenges. Studies have been conducted in isolation to highlight the challenges in the policy process. The study used grounded theory informed literature review to holistically analyse the problems in the context of African countries. The results were categorised in the typology of the policy process to understand the challenges from a broad perspective. The problems were categorised into agenda setting, policy formulation, legal frameworks, implementation and evaluation. In addition, there were constraints related to policy monitoring in the policy phases and imbalance of power among the policy stakeholders. The review suggests areas of further research.

Aim/Purpose: The objective of this study is to understand how video lectures of the same length and content as the current face-to-face lectures can be designed and implemented to have a positive effect on student performance, particularly when there is a campus shutdown. Background: In a number of South African universities protests by the students are on the increase. Often, they lead to the cancellation of academic activities such as face-to-face classes and examinations. Methodology: A quasi-experimental design was used on two video lectures to (1) compare the performance of the students who did not watch the video lectures and those who watched the video lectures, (2) compare the performance of each student who watched the video lectures on the test topics covered in the videos and the test topics not covered in the videos, and (3) determine the factors that influence the effectiveness of the video lectures. Contribution: This study contributes to the literature by investigating the effectiveness of video lectures in improving student performance, the factors associated to the effectiveness of such lectures, and the complexity or simplicity of the two video lectures used, and by providing possible solutions to the challenges identified in relation to designing video lectures. Findings: In terms of student performance, there is no significant advantage arising from watching the video lectures for the students who watch the video lectures, as compared to those who did not watch the video lectures. It is also found that the student performance on the topics with video lectures is significantly associated to the students’ commitment, prior performance, the quality of the content, and the design of the videos. Recommendations for Practitioners: This study recommends how the accounting video lectures can be designed and highlights the environments in which the video lectures of the same length and content as the face-to-face lectures should not be used. Recommendation for Researchers: Researchers should replicate this study by using short length videos of better quality and appropriate length, which incorporate current issues, games, are interactive, and so forth. Impact on Society: This study examines the use of educational video lectures in order to minimise the impact of disruptions at university level. Future Research: Future studies may use randomly selecting treatment and control groups. They may consider a nationwide research or using qualitative interviews in examining the use of educational video lectures.

Aim/Purpose: Authentic assessments offer students the opportunity to develop skills that implement the formal learning they receive in the classroom. Although there is a need for accounting graduates to possess a plethora of skills to equip them for success, there is a shortage of literature that focuses on authentic assessment design for accounting courses. This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments. Background: This paper reviews examples of authentic assessments that are available and have been used by accounting educators and educators in general. It highlights the skills that might be developed with each assessment Methodology: A review of 182 articles on authentic assessment design and examples of authentic assessments like portfolios, reflective journals, presentations, reports, peer and self-assessment was conducted. Contribution: A toolkit with examples of authentic assessment to ease the task of authentic assessment design for those new to authentic assessment and seasoned authentic assessment practitioners alike. Findings: Authentic assessments are a form of learning. They help graduates develop skills and attributes that will make them work-ready and capable of handling a lot of real life practical work situations. Rubrics are an important part of authentic assessment implementation and their use is mandated by business school accrediting bodies like AACSB. Recommendations for Practitioners: Accounting educators may find guidelines in this paper which will help them understand authentic assessments and enlighten them on the challenges they may encounter when implementing the assessments. Recommendation for Researchers: There is a need for future researchers to contribute more to this topic so as to increase the variety and amount of literature available for those wishing to engage with authentic curriculum design in accounting. Future researchers could also focus on the perceptions of authentic assessments of accounting educators, students and employers. Impact on Society: This paper may also be of use to prospective employers wishing to gain a clear understanding of the skills inherent in prospective graduates who may have been exposed to authentic assessments. Accounting students and graduates may find this paper useful as it will help them comprehend the importance of some the assessments with the backing and assurance from the literature. Future Research: Future research may focus on the challenges in implementing authentic assessments. It would also be great to see more research addressing the perceptions of educators towards authentic assessments.

Aim/Purpose: Blended learning can transform students experience and learning in higher education. Although the literature extensively explores benefits of blended learning, limited research exists to provide a detailed design principle for implementing instructional activities in blended courses and its usage as tool to influence learning outcomes for second language first year accounting learners. Background: The objective of this study is to find out how the learning experience of students was impacted and by designing and implementing blended learning and connectivity between online and face-to-face learning. This paper reviews the challenges and benefits of blended learning and highlights teachers’ and students’ perceptions on the impact of the connectivity of online and face-to-face activities on students’ learning. Methodology: Data was collected from students enrolled in the course using an open-ended questionnaire. There were 220 respondents, representing a response rate of 65%. Data was extracted from the online learning data and grade center. Teachers’ experiences and observations were also noted. The survey results were analyzed using content analysis. Contribution: Research focusing on blended learning design and implementation is limited, and there is no one size fits all when it comes to blended learning. Consequently, this paper contributes to the discussion by highlighting how second language, first-year accounting students benefit from blended learning and the connectivity between online and face-to-face activities. Increased flexibility for learners appears to be one of the most cited rationale for the combination of traditional with online instructional methods, however, this study evaluates blended learning as a tool for transforming the learning experience of second language, first year accounting students. Findings: Findings show that students benefit from blended learning, and connectivity between online and in-class activities allows students to exploit the advantages of both online and face-to-face learning. Students can see the relevance of what they are doing online and how that contributes to their in-class activities and, hence, are motivated to complete the activities. Recommendations for Practitioners: Educators should use a well-designed blended learning pathway to empower students to be in charge of their learning. Placing materials online creates more and better opportunities for engaging students in class. Institutional support is important when implementing blended learning. Recommendations for Researchers: There is a need for more studies on blended learning design and implementation. Future researchers may carry out more studies on how blended learning design affects student engagement and learning for second language learners in other courses. Impact on Society: A blended learning pathway would greatly benefit second language learners to learn better and empower them to be more independent as a self-directed learner who is able to utilize their time wisely. Community of practice is an excellent platform to encourage teaching teams to work together and create innovative teaching and assessment materials. Future Research: Future studies may carry out the study using other methods for example quantitative surveys and interviews to get a deeper understanding of both students and teachers’ perceptions and experiences.

Health Data collection is one of the major components of public health systems. Decision makers, policy makers, and medical service providers need accurate and timely data in order to improve the quality of health services. The rapid growth and use of mobile technologies has exerted pressure on the demand for mobile-based data collection solutions to bridge the information gaps in the health sector. We propose a prototype using open source data collection frameworks to test its feasibility in improving the vaccination data collection in Kenya. KenVACS, the proposed prototype, offers ways of collecting vaccination data through mobile phones and visualizes the collected data in a web application; the system also sends reminder short messages service (SMS) to remind parents on the date of the next vaccination. Early evaluation demonstrates the benefits of such a system in supporting and improving vaccination of children. Finally, we conducted a qualitative study to assess challenges in remote health data collection and evaluated usability and functionality of KenVACS.

Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.

Aim/Purpose: The purpose of this paper is to examine the key research foci, methodologies, and theoretical perspectives adopted by researchers when studying E-government accessibility for persons with disabilities (PWDs), particularly in developing countries. The study aims to develop a conceptual framework for designing accessible E-government for PWDs in developing countries. Background: Studies on E-government accessibility for persons with disabilities in developing countries have been minimal. The few studies conducted until now have failed to integrate PWDs, a population already marginalized, into the digital society. Accessibility has been identified by researchers as a major hindrance to PWDs participating in E-government. It is imperative therefore to examine the manner in which researchers investigate and acquire knowledge about this phenomenon. Methodology : The study synthesizes literature from top IS journals following a systematic literature review approach. The data synthesis focuses on identifying key concepts relating to E-government accessibility for PWDs. Contribution: The study contributes to the field of E-government, with a focus on how E-government services can be made accessible to PWDs. The study calls on researchers to reflect on their epistemological and ontological paradigms when examining accessibility of E-government services in developing countries. Findings: The findings show that most researchers focus on the evaluation of E-government websites and predominantly adopt quantitative methods. The study also reveals that the use of technological determinism as a theoretical lens is high among researchers. Recommendations for Practitioners : The study recommends that E-government web developers and policy makers involve PWDs from design to evaluation in the development of E-government applications. Recommendation for Researchers: The study advocates the need to conduct studies on E-government accessibility by employing more qualitative and mixed approaches to gain in-depth and better understanding of the phenomenon. Impact on Society : This study creates greater awareness and points out inadequacies that society needs to address to make E-government more inclusive of and participatory for PWDs. Future Research: Further empirical work is required in order to refine the relevance and applicability of various constructs in EADM so as to arrive at a framework for addressing E-government accessibility for PWDs in developing countries.

Aim/Purpose: This study explores how women-led SMMEs in developing countries, specifically in the Mozambican context, institutionalise e-commerce by focusing on the ongoing interaction between the SMME, its context, and process of e-commerce institutionalization. Background: It is believed that institutionalization of e-commerce provides significant benefits of unlimited access to new markets, and access to new, improved, inexpensive and convenient operational methods of transacting. Although prior studies have examined the adoption of e-commerce and the enabling and constraining factors, few have examined e-commerce (i) institutionalization (that is, post-adoption), and (ii) from a gender perspective. This study aims to respond to this paucity in the literature by exploring how women-led SMMEs in developing countries, specifically in the Mozambican context, institutionalise e-commerce. Methodology: The study follows a qualitative inquiry approach for both data collection and analysis. Semi-structured interviews were adopted for data collection and thematic analysis implemented on the data. SMMEs were purposively sampled to allow for the selection of information-rich SMMEs for study and specifically those that have gone through the experience of adoption and in some cases have institutionalized e-commerce. Contribution: The empirical findings explain how the institutionalization process from interactive e-commerce to transactive e-commerce unfolds in the Mozambican context. Findings: Transition from interactive to transactive e-commerce is firstly influenced by (i) the type of business the SMME is engaged in; and (ii) customer and trading partner’s readiness for e-commerce. Secondly, the transition process is influenced by the internal factors of (i) manager’s demographic factors; (ii) mimetic behaviour arising from exposure to (foreign) organizations in the same industry that have mature forms of e-commerce; (iii) the business networks developed with some of these organizations that have mature forms of e-commerce; (iv) access to financial resources; and (v) social media technologies. Thirdly, the process is influenced by external contextual factors of (i) limited government intervention towards e-commerce endeavors; (ii) limited to lack of financial institutions readiness for e-commerce; (iii) lack of local available IT expertise; (iv) consumer’s low purchasing power due to economic recessions; (vi) international competitive pressure; and (vii) sociocultural practices. Recommendations for Practitioners: The study provides SMME managers, practitioners, and other stakeholders concerned with women’s development with a better understanding of the process in order to develop appropriate policies and interventions that are suitable for the reality of women-led SMMEs in Mozambique and other developing countries with similar contextual characteristics. Recommendation for Researchers: The study contributes to the existing debate of e-commerce and the use of ICT for development in developing countries by providing a distinct contribution of the institutionalization process and how the contextual structures influence this process. Impact on Society: Women-led SMME managers can learn from the different experiences, and compare their e-commerce efforts with SMMEs that were able to institutionalize and make strategies for improvements within their organizations. Future Research: The manner in which women-led SMMEs employ e-commerce requires further investigation to understand how issues related to gender, the cultural context, and different regions or countries impact this process.

Aim/Purpose: This research aims to examine the role of Knowledge Management (KM) infrastructure (technological, structural, and cultural) in enhancing job satisfaction in the context of developing countries, as exemplified by Jordan. Background: Despite the presence of job satisfaction studies conducted in educational institutions across the world, knowledge management issues have not been taken into consideration as influencing factors. Methodology: A total of 168 responses to a questionnaire survey were collected from the academic staff at Zarqa University in Jordan. Multiple regression analysis was conducted to test the research hypotheses. Contribution: This study offers deeper understanding about the role that knowledge management infrastructure plays in enhancing job satisfaction from a developing country perspective. The proposed model is tested the first time in Jordan. Findings: Results of the current study revealed that there are significant positive impacts of technological and cultural KM infrastructures on job satisfaction, whereas structural KM infrastructure does not have a significant impact on job satisfaction. Also, the results revealed significant gender difference in perception of the impact of knowledge management infrastructure on job satisfaction. On the other hand, an ANOVA test found no significant difference in the impact of knowledge management infrastructure on job satisfaction among groups by age, experience, and academic rank. Recommendation for Researchers: Our findings can be used as a base of knowledge for further studies about knowledge management infrastructure and job satisfaction following different criteria and research procedures. Future Research: The current model can be applied and assessed further in other sectors, including public universities and other services sectors in developed and developing countries.

Aim/Purpose: This paper aims to analyze how artisans in Ghana are incorporating mobile commerce into their everyday business and how perceived usefulness, perceived ease of use, subjective norms, age, gender, expertise, and educational level affected the adoption and usage of m-commerce. Background: This study integrates well-established theoretical models to create a new conceptual model that ensures a comprehensive mobile commerce adoption survey. Methodology: A cross-sectional survey was conducted to measure the constructs and their relations to test the research model. Contribution: The study’s findings confirmed previous results and produced a new conceptual model for mobile commerce adoption and usage. Findings: Except for gender, perceived ease of use, and subjective norms that did not have specific effects on mobile commerce adoption, age, educational level, perceived usefulness, expertise, attitude, and behavioral intention showed significant effects. Recommendations for Practitioners: First of all, mobile commerce service providers should strategically pay critical attention to customer-centered factors that positively affect the adoption of mobile commerce innovations than focusing exclusively on technology-related issues. Mobile service providers can attract more users if they carefully consider promoting elements like perceived usefulness and perceived ease of use which directly or indirectly affect the individuals’ decision to adopt information technology from consumer perspectives. Second, mobile commerce service providers should strategically focus more on younger individuals since, per the research findings, they are more likely to adopt mobile commerce innovations than the older folks in Ghana. Third, service providers should also devise strategies to retain actual users of m-commerce by promoting elements like behavioral intentions and attitude, which according to the research findings, have a higher predictive power on actual usage of m-commerce. Recommendation for Researchers: The conceptual model developed can be employed by researchers worldwide to analyze technology acceptance research. Impact on Society: The study’s findings suggested that mobile commerce adoption could promote a cashless society that is convenient for making buying things quicker and easier. Future Research: The research sample size could be increased, and also the study could all sixteen regions in Ghana or any other country for a broader representation.

This study investigates cross-border commercial air passenger traffic in Africa, focusing on the development of the 15 busiest country pairs during the period 1989 to 2015. It explores dimensions not previously studied by using ICAO's 'Traffic by Flight Stage' (TFS) and data from the CEPII Gravity Dataset. The spatial results show on an uneven geographical distribution of country pairs with the centre of gravity to South, East and North-East Africa, with one long-distance corridor between Egypt and South Africa. Countries in North and West Africa have rather few linkages, except for Egypt. Central African countries are not represented among the 15 country pairs. Although the number of passengers and the rank among the countries have shifted, South Africa and Egypt stand out, as having most country pair connections. Factors such as changing economic, diplomatic and political relations have had an influence on changing country pair connections throughout the period. A number of variables were selected to investigate how they correlated with Africa's commercial passenger traffic. Of the seven variables selected, five did show on a correlation and two did partly so. In that view, Africa's air traffic follows rather typical patterns.

Based on the diffusion of innovation (DOI) theory (Rogers, 2003), the uses and gratifications (U&G) theory, and trust theory, this study investigated the factors that influence the use of Twitter among the Kuwaiti community. The study surveyed Twitter users in Kuwait. A structured online questionnaire was used to collect data, and 463 respondents who provided complete answers participated. Multiple regression analysis was used to examine the effect of three theoretical perspectives on Twitter usage. The result of the analysis showed that Twitter usage is better explained by DOI constructs than by U&G constructs. The findings indicated that the perceived relative advantage from DOI, and the need for information, need to pass time, and need for interpersonal utility from the U&G approach, have a direct positive significant effect on the use of Twitter. None of the trust theory constructs was found to be significant in predicting the general use of Twitter. The study results help Twitter providers and users in individual or organizational contexts to understand what factors generally affect the usage of the Twitter service.

Myung-Hyun KIM,Seungkwang LEE, Vol.E107-D, No.11, pp.1449-1452
White-box cryptographic implementations often use masking and shuffling as countermeasures against key extraction attacks. To counter these defenses, higher-order Differential Computation Analysis (HO-DCA) and its variants have been developed. These methods aim to breach these countermeasures without needing reverse engineering. However, these non-invasive attacks are expensive and can be thwarted by updating the masking and shuffling techniques. This paper introduces a simple binary injection attack, aptly named clear & return, designed to bypass advanced masking and shuffling defenses employed in white-box cryptography. The attack involves injecting a small amount of assembly code, which effectively disables run-time random sources. This loss of randomness exposes the unprotected lookup value within white-box implementations, making them vulnerable to simple statistical analysis. In experiments targeting open-source white-box cryptographic implementations, the attack strategy of hijacking entries in the Global Offset Table (GOT) or function calls shows effectiveness in circumventing run-time countermeasures.
Publication Date: 2024/11/01

Underpinned by stakeholder and agency theories, this study adopts a qualitative multiple-case study approach to explore and analyse various stakeholder interests and how they affect digitalisation in the health sector of a developing country (DC). The study's findings revealed that four key stakeholder interests - political, regulatory, leadership, and operational - affect digitalisation in the health sector of DCs. Further, the study found that operational and leadership interests were emergent and were triggered by some digitalisation initiatives, which included, inter alia, the use of new eHealth software and the COVID-19 vaccination exercise, which established new structures and worked better through digitalisation. Conversely, political and regulatory interests were found to be relatively enduring since they existed throughout the pre- and post-digitalisation eras. The study also unearthed principal-agent conflicts arising from technological, organisational and regulatory factors that contribute to the paradoxical outcomes of digitalisation in the health sector.

OUR nation’s foundation is built on multiculturalism, which sets Malaysia apart from other countries in the world. We stand out because we have demonstrated to the world how people of all races, religions and cultures can live together in harmony.

There is no place for racism or sexism in this beautiful nation of ours, and all forms to spread any of these must be rejected.

However, two recent allegations highlighted by the National Union of Bank Employees (NUBE) are deeply disturbing and pose a threat to the values our proud nation has fought for – that all Malaysians are equal.

It disturbs me that in this day and age, there are still those who resort to racism and sink so low as to call a fellow worker “black”.

It is demeaning to label a person as “black” just because of the person’s skin colour, and such a horrid act should not go unpunished.

As a fellow Malaysian, regardless of religion, I am appalled by such an act and call upon our unity minister to look into this matter and put an end to such practices.

It is our unity that has brought us this far, and now it is time to weed out those who still practise racism and eliminate this culture.

Another reported incident recently highlighted by NUBE involved a woman who was allegedly sexually harassed and bullied, only to be abruptly dismissed a day before Deepavali.

The bank’s excuse that she was dismissed for failing to attend an internal inquiry is utterly pathetic.

Instead, the bank should have offered the victim support and counselling after she endured years of sexual harassment.

According to reports, it is alleged that the perpetrator demanded she sleep with him and even sent her lewd pictures of himself.

Is the bank condoning sexual discrimination? The minister responsible must take immediate action to put an end to such harassment.

Sexual harassment cases must not go unchecked, as they remain a significant issue for many. According to the All Women’s Action Society, such cases are on the rise.

If these cases are reported but go unpunished, it will embolden more perpetrators to become increasingly daring in victimising women.

The two alleged incidents are deeply shocking and should be unequivocally condemned by our society. The relevant ministers and authorities must not turn a blind eye to this issue and must take immediate action to put an end to such practices.

Sarah Ibrahim Daud

Shah Alam

KUALA LUMPUR: AutoCount Dotcom Bhd (ADB), via its wholly-owned subsidiary Auto Count Sdn Bhd (ACSB), partnered with IAB LCCI Ltd, a collaboration formed following the Institute of Accountants and Bookkeepers’ (IAB) acquisition of the London Chamber of Commerce and Industry (LCCI) qualifications.

This agreement sets the stage for Asia’s first Cloud Accounting Certification Program, which will equip finance professionals with essential skills for the digital era.

The program will be launched on January 1, 2025, marking a significant step forward in modernising the region’s accounting landscape.

Under this collaboration, ADB will design the certification curriculum around its AutoCount Cloud Accounting software.

The syllabus will be submitted to IAB LCCI for accreditation.

IAB LCCI is regulated by the UK’s Office of Qualifications and Examinations Regulation (Ofqual), enhancing the certification’s credibility and alignment with global standards.

With LCCI’s extensive reach across Asia, the certification will be accessible through its network of educational centres and partner institutions, providing aspiring accountants with in-demand cloud accounting expertise.

ADB CEO Yan Tiee Choo said this collaboration with IAB LCCI allows the company to empower the next generation of accountants across Asia.

“Our goal is to provide a practical and accessible path to certification in cloud accounting, supporting not only recent SPM (Sijil Pelajaran Malaysia) graduates but also those seeking to upskill in a fast-changing industry.

“Together, we are paving the way for a more adaptable, technology-driven accounting workforce across the region,“ he said.

Bursa Malaysia-listed ADB is a leading provider of accounting and business software solutions.

IAB Group and IAB LCCI CEO Sarah Palmer said LCCI has been a leader in offering globally recognised qualifications for over 120 years.

“Our partnership with ADB reflects our shared commitment to advancing the accounting profession by equipping future finance professionals with relevant, high-quality skills.

“By collaborating with ADB, a pioneer in cloud accounting solutions, we ensure that this certification meets the industry’s evolving needs and helps individuals succeed in a digital-first finance sector,“ she said.

The certification offers a clear advantage for students and professionals looking to expand their accounting capabilities.

By learning on ADB’s cloud platform, candidates will gain hands-on experience in digital accounting practices, preparing them for careers in an increasingly automated finance landscape.

With the signing of this agreement, ADB solidifies its position as a leader in cloud accounting solutions and furthers its commitment to innovation in financial technology and education.

This partnership aligns with ADB’s vision to become Asia’s top business software provider, fostering a future-ready workforce and advancing the region’s digital transformation.

How does this compare to using the "site:No" syntax to force Google to only return result from .No domains. https://www.google.co.uk/search?num=100&ei=oLL1WeX8NYPtaKS9k4AP&btnG=Search&q=site%3Ano+brexit

Yes, David, I really should have included that in the possible strategies. Thanks for reminding me. It works well for this particular example (Norway) and gives good but slightly different results and will, of course, miss Norwegian sites that are registered as .com or other international domains. The amount of overlap (or lack of it) will vary depending on the country.

Would adding the parameter &gl=no to the result URL, still do the job?

Doesn't work here, Eric :-(

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Google has made a major change to search and it does not bode well. Results are now based on your current location. So what’s new?  Google has always looked at your location, even down to city/town level, and changed the results accordingly. That is fine if you are travelling and want to find the nearest … Continue reading Google makes it harder to change location for country specific research →

Move over, Dr. Evil; Russia has just hit Google with a fine that would make even him laugh maniacally. That’s right: a whopping $20 decillion! For context, that’s $20,000,000,000,000,000,000,000,000,000,000. It’s the kind of number so absurd that it stops being math and starts becoming pure science fiction. ...

For parents of children with disabilities, tax-free Achieving a Better Life Experience (ABLE) accounts can be an invaluable tool.

The post What Is an ABLE Account? appeared first on Clark Howard.

Money expert Clark Howard extolls the virtues of 529 plans every chance he gets. You put money into those plans and invest it, where it grows tax-free. And then you get to spend it tax-free to pay for your child’s education. The law just got even more friendly toward parents choosing to make use of […]

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If you’re enrolled in a high-deductible health plan, you may have been offered the option of an HSA. So what is an HSA? It’s a Health Savings Account. It’s designed to help you pay for health care, but it can also be a great way to plan for the future. In this article, I’ll explain […]

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If you’re looking for cheap flight options in the United States or around the world, there are some discount airlines you need to know about.  They may be “flying beneath your radar” because they’re relatively new or they service routes that aren’t at the mega-airports. In this article, I’ll fill you in on where these […]

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The best online banks charge you fewer fees and pay you more interest. If you don’t mind doing your banking digitally rather than in person, they’re an excellent option. In this article, I’ll explain the factors you should consider when comparing online banks. I’ll also list some of the online banks I recommend and tell […]

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Weathermen say occasional dust storm and dusty winds may also blow for the next four to five days

Met Office warns rains may generate urban flooding; asks travellers, tourists to take extra caution

Both flirt with a problematic undercurrent - one that glosses over, if not romanticises, domestic violence

Alleged failures to address key issues lead to growing tensions between high-profile industry leaders in tech world

A representational image of an alligator. — AFP/file

A large alligator wandering among the planes on the tarmac at a Florida airport was captured on video by a passenger on a moving plane.

The animal, estimated by witnesses to be about 10-feet long, was seen making its way...

Never underestimate the amount of effort law enforcement officers will expend to dispense as much cruelty as possible. And never forget these are the people we are expected to believe are actually there to protect and serve. While it’s great there’s a settlement payment on the way, the fact is that this extremely vindictive and […]

Health worker giving polio drops to a child in a city of Khyber Pakhtunkhwa. — UNICEF/ FileNIH says two new cases of wild poliovirus are of type 1.Poliovirus crippled a girl, boy in Lakki Marwat, DI Khan.Balochistan reports highest number of cases this year.

Over US missile deployment in Japan, Moscow and Beijing will jointly engage in 'double counteraction,' says Zakharova

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As an Amazon Associate, Brickset earns from qualifying purchases.

View all discounts | Compare Amazon prices | Hide these articles | @BargainwatchEU

As an Amazon Associate, Brickset earns from qualifying purchases.