Call number: LD2668 .T4 1985 S24 / Master of Landscape Architecture

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There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Malaysian SMEs; identifies the roles of MAPs in the management of SMEs; determines factors that affect the extent of use of MAPs in SMEs and lastly examines the relationship between the use of MAPs and organizational performance of SMEs. A postal questionnaire was conducted to 1,000 Malaysian SMEs in manufacturing sector which elicited 160 useable responses. The results show that the majority of respondents have used the five management accounting areas identified. Use of the costing system, budgeting system and performance evaluation system are significantly higher than for the decision support system and strategic management accounting, which indicates that the uptake of traditional MAPs is greater than for sophisticated MAPs. The results indicate that medium sized firms make greater use of all MAPs as opposed to small sized enterprises. The most significant differences relate to the use of decision support system and strategic management accounting. The increased uptake of sophisticated MAPs by larger firms is in line with size being a contingent variable explaining the use of such practices. The results also suggest that MAPs were perceived as playing very important roles in the management of Malaysian SMEs. Performance evaluation and controlling activities were the major roles of MAPs in the management of SMEs. Overall the study suggests that MAPs are perceived by SMEs as relevant and useful in their management processes. Further, the study found that four out of five contingent factors; size of the firm, intensity of market competition; participation of the owner/manager in the development of MAPs in firm and advanced manufacturing technology have a positive and statistically significant relationship with the use of certain MAPs. The research however found weak support for the positive relationship between the use of MAPs and organizational performance of SMEs. This study enriches the existing body of knowledge of management accounting by providing information as to the use of MAPs in SMEs in Malaysia. The findings can be specifically informative for policy makers intent on developing management accounting skills among Malaysian SMEs. This research will provide valuable insights into the nature of MAPs in SMEs in a developing country and will promote interest among Malaysian researchers as well as researchers of other countries to make the SME sector a focus of interest in management accounting research.

The petroleum retailing industry in Malaysia has long been established since after World War two. The business environment of petroleum retailing industry is very much difficult with issues such as eroding real margins and rising costs that impact on the industry. The Malaysian petroleum retailing industry is a regulated industry and operating costs have been increasing for time to time. The automatic pricing mechanism was established in 1983 and the margins which were set by the government have never changed. However, the industry has grown and the market continues to be very competitive. The operators or dealers of service stations are required to do something in the market in order to survive in the industry. There are many factors can influencing the performance and/or productivity in this industry. The owners or managers should have to know and identify the external and internal environments which can dictate or affect their operations. Based on the external and internal environmental factors, two groups 0f variables were chosen from both factors to investigate the effect and impact of these factors on the industry. The study was conducted in two phases. In the first phase of the study, the researcher analyzed the common problems areas and the techniques used to approach these problems by service station owners and managers. With the initial stage completed, the researchers utilized this information in attempting to identify a methodology for analyzing performance and productivity of service stations. In the second phase of the study, the survey with structured questionnaire was done in southern part Of Peninsular Malaysia. The results of this research, mainly based on the study of the performance and productivity show that both internal (in this study represented by owner/manager and store characteristics) and external (represented by location and competitive characteristics) environmental variables played the significant roles in performance and productivity of service stations in Malaysia. Interestingly, while both internal and external environmental variables are significantly related to performance, only internal environmental variables can predict the productivity. In other words, internal environmental variables are better predictors of performance than productivity by service stations in this industry. Beside that, the study also found. that there is a differences between owner and manager regarding performance and productivity. As a conclusion, the researcher suggested that both measurement should be considered when any study need to be done on any industries especially in business and retailing in the future.

A 5.6 ha research plot in logged hill forest in central Peninsular Malaysia at Berkelah F. R., Pahang was set up to study the early establishment of dipterocarp species in the field. The site of the logged forest could be broadly grouped into three classes based on the degree of canopy opening and soil compaction: (1) categories B&A: open (25-55 % relative light intensity (RLI) as a high light level) and compacted or less compacted soil, respectively (2) category C: partial shade (8-9 % RLI as a medium) and less compacted soil, and (3) categories D&E: closed canopy (2-3 % RLI as a low light level) with high and low dipterocarp abundances, respectively. Planting trials in the field were conducted with two dipterocarp species, Hopea odorata and Dryobalanops oblongifolia. Application of Triple superphosphate (TSP), a fast-release fertiliser, (0.33 - 0.40 g per pot) in the nursery increased the P concentrations of the two dipterocarp species, Hopea odorata and Dryobalanops oblongifolia, and improved the performance of their seedlings when outplanted in the field plot. The growth of the species under high light level was greatly increased, but the concentration of foliar nutrients of the seedlings was correspondingly reduced. The order of performance in the field subplot categories was A&B>C>D&E and the order of foliar concentrations was D&E>C>A&B. The study of the effect of P fertiliser, light and types of soil on the growth was supplemented by nursery experiments using two dipterocarp species, Hopea odorata and Shorea acuminata. Soils from the plot and nursery soil as a control were used for potting the seedlings under two light levels, open (high) and shade (low). Adding P increased the infection of ectomycorrhizas (ECM) on the root tips and also increased the foliar P concentrations of Hopea odorata. Light appeared to reduce the infection of ECM. Experiments using sand cultures showed that P and Mg play an important role in influencing the growth of dipterocarp species. The growth of Hopea odorata significantly reduced when the concentrations of P was less than 2.07 mg 1.1 and when Mg was less than 3.63 mg 1-1 . The growth and the concentrations of foliar P and Mg of Hopea odorata were increased in response to an increase in external P and/or Mg supply. These results are interpreted as support for the hypothesis that P and maybe Mg availabilities would limit the establishment of the dipterocarp species. Based on these results, Hopea odorata is grouped as a light demanding species, Shorea acuminata is shade tolerant and Dryobalanops oblongifolia is intermediate species. Reforestation of the logged areas by means of enrichment planting with mixed species of different ecological requirements is one possible way of reclaiming the disturbed areas. Boosting P levels prior to planting may be an effective silvicultural approach in enrichment planting.