Search results for: T. Atan
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5

Search results for: T. Atan

5 A Comparative Analysis of Financial Performance of Funded and Non-Funded Charity Organizations

Authors: Saunah Zainon, Ruhaya Atan, Yap Bee Wah, Zarina Abu Bakar

Abstract:

The primary objective of this study is to test whether there is any difference in performance between funded and nonfunded registered charity organizations. In this study, performance as the dependent variable is measured using total donations. Using a sample of 101 charity organizations registered with the Registry of Society, analysis of variance (ANOVA) results indicate that there is a difference in financial performance between funded and non-funded charity organizations. The study provides empirical evidence to resource providers and the policy makers in scrutinizing the decision to disburse their funds and resources to these charity organizations.

Keywords: charity organizations, donations, funded, non-funded

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4 Determining the Minimum Threshold for the Functional Relatedness of Inner-Outer Class

Authors: Sim Hui Tee, Rodziah Atan, Abdul Azim Abd Ghani

Abstract:

Inner class is a specialized class that defined within a regular outer class. It is used in some programming languages such as Java to carry out the task which is related to its outer class. The functional relatedness between inner class and outer class is always the main concern of defining an inner class. However, excessive use of inner class could sabotage the class cohesiveness. In addition, excessive inner class leads to the difficulty of software maintenance and comprehension. Our research aims at determining the minimum threshold for the functional relatedness of inner-outer class. Such minimum threshold is a guideline for removing or relocating the excessive inner class. Our research provides a feasible way for software developers to define inner classes which are functionally related to the outer class.

Keywords: Cohesion, functional relatedness of inner-outer class, inner class.

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3 Into Insights of Contextual Governance Framework for Religious Non-Profit Organizations

Authors: Saunah Zainon, Ruhaya Atan, Nadzira Yahaya, Marshita Hashim

Abstract:

Governance in business firms is a topic that has long been studied in the literature. Traditionally, governance in business firms has focused on the roles of boards of directors in representing and protecting the interests of shareholders. Governance has also been studied in the context of non-profit organizations because good governance is essential to increase the likelihood that they will comply with the regulatory requirements that best serve their multiple stakeholders. This paper provides insights on the need of governance framework for religious non-profit organizations (RNPOs) based on five underlying principles. This paper is important to help regulators to understand RNPOs’ governance framework. The regulators may use the framework suggested for the development of the RNPOs’ code of governance in the future.

Keywords: Framework, governance, religious, RNPOs.

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2 Analyzing Disclosure Practice of Religious Nonprofit Organizations using Partial Disclosure Index

Authors: Ruhaya Atan, Saunah Zainon, Roland Yeow Theng Nam, Sharifah Aliman

Abstract:

This study examines the relevance of disclosure practices in improving the accountability and transparency of religious nonprofit organizations (RNPOs). The assessment of disclosure is based on the annual returns of RNPOs for the financial year 2010. In order to quantify the information disclosed in the annual returns, partial disclosure indexes of basic information (BI) disclosure index, financial information (FI) disclosure index and governance information (GI) disclosure index have been built which takes into account the content of information items in the annual returns. The empirical evidence obtained revealed low disclosure practices among RNPOs in the sample. The multiple regression results showed that the organizational attribute of the board size appeared to be the most significant predictor for both partial index on the extent of BI disclosure index, and FI disclosure index. On the other hand, the extent of financial information disclosure is related to the amount of donation received by RNPOs. On GI disclosure index, the existence of an external audit appeared to be significant variable. This study has contributed to the academic literature in providing empirical evidence of the disclosure practices among RNPOs.

Keywords: disclosure, index, partial, NPOs, religious

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1 Some Physical Fitness Values of Physical Education Department Students Engaged In Different Team Sport Branches

Authors: T. Atan, T. Ayyıldız, P. Akyol

Abstract:

The purpose of this study was to examine and compare physical fitness values of students engaged in different team sport branches Totally 60 female, and 60 male athletes, that 20 athletes in each branch which are volleyball, basketball and football participated the study as a volunteer. The mean ages of female and male athletes were 21.20 ±1.87 and 21.61 ± 1.61 respectively. Age, height, body weight, body mass index, flexibility, body fat percentage, 30m sprint, maximum oxygen consumption capacity (MaxVO2) and drop jump values were measured. As a result of measurements, significant differences were found in height, weight, MaxVO2, shuttle run speed between different sports branches in female athletes. In male athletes, height, body weight, flexibility, 30m split speed and drop jump values were found significantly different between sports branches. As a conclusion and as a literature, it can be said that structure of body has to be appropriate with the engaged sports branch. Physical fitness values that required the sports branches can be expressed clearly by increasing the number of subjects.

Keywords: Volleyball, basketball, football, athletes, physical fitness.

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