PAC plays an important role in helping parliament to ensure that the activities and spending of the government is according to the approval given by the parliament. In order for the PAC to be effective in performing their duties, they have to be independent in exercising their roles as a PAC members. The objective of the study is to examine the factors that contribute to the independent of the PAC in Malaysia. A study was conducted using qualitative approach to examine the factors that perceived to be important for the PAC to be independent from the perspective of PAC members and non-PAC members. The study reveals that the PAC need to be free from any form of interference, integrity of the members, non-partisan behaviour and chairman of the PAC from the opposition are the factors perceived to be important in order for the PAC to be independent.

Capital Asset Pricing Model (CAPM) Theory and Arbitrage Pricing Theory (APT) had been known as two theories that most well-known in asset pricing in the capital market until now besides the Fama and French Factor Model Theories. By using monthly data return from Indonesia stock exchange composite index (IDX Composite) and sectoral stock exchange index (IDX Sectoral) for 5 years from 2013-2017 for APT model, it is known that no one of the economic risk factor in the model that could explain the stock return movement in Indonesia’s capital market. By using the same data for the APT model limited for four sectoral stock price index for the same years, however, the CAPM model could explain the stock return movement in Indonesia’s capital market. Accordingly, the business people in Indonesia’s capital market considered more on the stock price than the sistemic risk of the macroeconomic risks.

This study aims to examine the effect of audit quality and corporate governance on tax evasion practices. The sample used are State-Owned Enterprises (SOEs) listed in Indonesia Stock Exchange (IDX) period 2013-2016. Sampling method use purposive sampling with 80 sample observations. The analysis tool used is SMARTPLS 3.0. The result shows that audit quality has no significant effect on tax evasion practices in SOEs in Indonesia, while corporate governance has a significant effect on tax evasion practices in SOEs in Indonesia.

The objective of this study is to identify the factors that intervene in the choice of university among upper secondary students. A 95% reliability was used for the investigation. Students from the National College of Technical Professional Education (CONALEP) were asked. The results obtained were the geographical location of the IES and the prestige of the academic program with 68.8%, then the facilities dimension with 60.33%, followed by the recommendation dimension towards the IES with 55.2%. The dimension that scored the least was the Prestige dimension of the IES with 32.2%.

The objective of this project is to implement a VPA that meets the minimum characteristics for quality distance education according to experts. To this end, the validation methodology of experts was used in order to achieve the objective of the investigation. The benefits of this project will be: a growth of the institution, have a greater number of enrolled and will provide education opportunity to more population.

Background: Twin is a form of multiple birth in which the mother gives birth to two offspring from the same pregnancy. Twins can either be Monozygotic or dizygotic. In this research, lip print as a means of identification in human was studied using 80 individuals (40 pairs- 25 pairs of non-identical and 15pairs of identical twins) of the Yoruba tribe of Nigeria (ranging between of ages of 5- 66 years) residing in Igbo-Ora community of Oyo state in Western Nigeria. The lips of the subjects were properly cleaned and a red lipstick was applied on it. After which, the lip print impression was made on a white plane sheet. Cellophane tape was then struck on it for permanent record. The obtained lip print was studied using a magnifying lens. Results and Discussion: The results showed that the lip print pattern is unique to individuals and there were no two similar patterns even among identical twins and twins of the same parents and tribe. The most distributed lip patterns were type II in both non-identical and identical twin (26.5% and 31.7% respectively). The least distributed pattern in non-identical twin was type V (5.5%), type I’ (8.3%) and type V (8.3%) was the least distributed in identical twin. In total, the most distributed lip pattern in non-identical and identical twin was type II (28.4%) while the least was type V (6.7%). Conclusion: The study has revealed that the most distributed lip pattern in non-identical and identical twin was type II (28.4%) while the least was type V (6.7%). By implication amongst twins whether identical or non-identical, in a random selection there is a greater probability of picking someone who has a type II pattern as the most frequent pattern type. This information could aid in a forensic study and serve as a strong means of identification when the identity was not established beforehand.

In this study I aimed at analyzing the use of allegorical names and ironical names as techniques of depicting characters, settings and developing themes in Kiswahili novel, Ua La Faraja [1]. This study was guided by Structuralism theory. Structuralists view language as an independent structure. It is governed by its rules and principles. Language is a system which constitutes elements that are interelated. For example, the real meaning of a sentence emanates from a combination of its constituent elements such as nouns, adjectives, verbs and adverbs. Structuralists like Scholes posit that it is important to use Structuralism to analyse literary works because language and literature are related. The use of structuralism enables us to look at a literary work as a system with interrelated elements like: form and themes which make it complete. Data collection was done in the library. The selected novel and related literature were read with an aim of analyzing the use names. Data was extracted, categorized and analyzed to establish how the author of the selected novel used characters and settings with allegorical names and ironical names. It was established that allegorical names were used more than ironical names. These findings show that the author of the selected novel prefers the use of allegorical names more than ironical names. Also, It was established that settings and characters with allegorical names and ironical names have been used to develop other themes which are outside the meaning of their names. The findings of this research will benefit literary critics, authors, teachers and Kiswahili students in Secondary and even Universities in analyzing the use of allegorical and ironical names in literary work like plays, short stories and novels.

Within the space of sports games, more particularly in the physical practices where participants interact operative way with others. This is particularly the case in team sports (football, basketball, volleyball, rugby, baseball, Futsal, Beach soccer...) or traditional Tunisian sports games (mini goals, 7 holes, elagfa,...) analysis by Allen Ali [1], during of which the players of a team communicate unambiguous with their partners but contre-communiquent not without malice with opponents. The purpose of our study is to show the effect of the specificity of the environment according to the rules of each sport Futsal and beach soccer on the certainty of decision-making during communications for inter and intra participated in competitive situations high level. The methodology used being an analysis of six matches, including three of the last World Cup of Futsal 2016 in Colombia and three of the last World Cup of beach soccer 2017 in the Bahamas. These analyses have come up as a result that the environment affects the shape of the sport as well as the practice environment is a determinant of practical identity during the decision-making process and affects the certainty of results.