Report of the MPA exposure visit to Malaysia, 29 March-02 April, 2015

The main objective of the visit was to share the success of Marine Protected Area (MPA) management in Malaysia with Bangladeshi counterparts, representatives of donor organizations, NGOs and researchers.

The potential risk from 222radon posed to archaeologists and earth scientists: reconnaissance study of radon concentrations, excavations and archaeological shelters in the Great cave of Niah, Sarawak, Malaysia

Gillmore, G. Gilbertson, D. Grattan, J. Hunt, C. McLaren, S. Pyatt, B. Banda, R. Barker, G. Denman, A. Phillips, P. Reynolds, T. The potential risk from 222radon posed to archaeologists and earth scientists: reconnaissance study of radon concentrations, excavations and archaeological shelters in the Great cave of Niah, Sarawak, Malaysia. Ecotoxicology and Environmental Safety. 2005. 60 pp 213-227.

Reversal of impairment losses, firm performance and reporting incentives: Evidence from Malaysia

Malaysian Financial Reporting Standard (FRS) No. 136, Impairment of Assets, was issued in 2005. The standard requires public listed companies to report their non-current assets at no more than their recoverable amount. When the value of impaired assets is recovered, or partly recovered, FRS 136 requires the impairment charges to be reversed to its new recoverable amount. This study tests whether the reversal of impairment losses by Malaysian firms is more closely associated with economic reasons or reporting incentives. The sample of this study consists of 182 public companies listed on Bursa Malaysia (formerly known as the Kuala Lumpur Stock Exchange) that reported reversals of their impairment charges during the period 2006-2009. These firms are matched with firms which do not reverse impairment on the basis of industrial classification and size. In the year of reversal, this study finds that the reversal firms are more profitable (before reversals) than their matched firms. On average, the Malaysian stock market values the reversals of impairment losses positively. These results suggest that the reversals generally reflect increases in the value of the previously impaired assets. After partitioning firms that are likely to manage earnings and those that are not, this study finds that there are some Malaysian firms which reverse the impairment charges to manage earnings. Their reversals are not value-relevant, and are negatively associated with future firm performance. On the other hand, the reversals of firms which are deemed not to be earnings managers are positively associated with both future firm performance and current stock price performance, and this is the dominant motivation for the reversal of impairment charges in Malaysia. In further analysis, this study provides evidence that the opportunistic reversals are also associated with other earnings management manifestations, namely abnormal working capital accruals and the motivation to avoid earnings declines. In general, the findings suggest that the fair value measurement in impairment standard provides useful information to the users of financial statements.

Algunos líquenes interesantes del Levante peninsular

Se citan algunos táxones liquénicos de la provincia de Valencia nuevos o interesantesparara la flora española: Arthothelium crozalsianum, A. spectabile, Bacidia beckhausii, Caloplaca pollinii, C. suberytraella, Catillaria nigroclavata, Lecidea erythrophaca, Micarea peliocarpa. Microglaena modesta, Pachyphiale cornea, Parmelia acetabulum, Phaeophyscia hirsuta, Schisrnatomma picconianum.

La Anunciación del Monasterio de Caleruega (Burgos): contextualización en la Baja Edad Media peninsular

La Anunciación del Monasterio de Santo Domingo de Caleruega, fundado por Alfonso X el Sabio, ha permanecido prácticamente olvidada por la historiografía nacional. Aislado tras los muros de la clausura, el grupo escultórico presenta una particularidad que, durante mucho tiempo, no fue analizada convenientemente: la Virgen está embarazada. La cantidad de ejemplos contabilizados de la misma naturaleza demuestra que esta clase de representaciones fue habitual, durante la Baja Edad Media, en algunos reinos de la península ibérica. Con un enfoque fundamentalmente iconográfico pero sin renunciar a otra clase de aproximaciones, el presente artículo pretende estudiar en profundidad la singularidad de la Anunciación calerogana que, al mismo tiempo, se convierte en el punto de partida para un análisis global de esta variante de la Salutación Angélica.

A survey of sewer rehabilitation in Malaysia: application of trenchless technologies

This work presents a review of applicable sewer rehabilitation options using trenchless technology in Malaysia. The typical problems faced in wastewater collection systems are analysed and factors that determine the selection method are outlined. This study also highlights the necessary steps to be taken prior to the rehabilitation work. The trenchless technology reviewed here comprises repair, renovation and replacement options. The cost-effectiveness of different rehabilitation methods was identified to assess the economic viability of various options in the Malaysian context. This study reveals that not all the trenchless technologies available in the market are suitable for use in Malaysia, mainly due to incompatibility of the rehabilitation materials used. Furthermore, as trenchless rehabilitation generally involves higher capital outlay than open-cut methods, the choice of rehabilitation method has to be made on a case-to-case basis.

Technologies for sewer rehabilitation in Malaysia

After assuming control of Malaysia's sewer systems, Indah Water Konsortium Sdn. Bhd. commissioned a study into the available sewer rehabilitation techniques in the markety with the intention of finding suitable methods to rehabilitate sewers in and around Malaysia. This report outlines the key findings of the study, focusing on the applicable sewer rehabilitation techniques which use Trenchless Technology.

Evaluation of a worksite cervical screening initiative to increase Pap smear uptake in Malaysia:a cluster randomized controlled trial

Despite the significant burden of cervical cancer, Malaysia like many middle-income countries relies on opportunistic cervical screening as opposed to a more organized population-based program. The aim of this study was to ascertain the effectiveness of a worksite screening initiative upon Papanicolaou smear test (Pap test) uptake among educated working women in Malaysia.

Research agendas for the sustainable management of tropical peatland in Malaysia

There is a need for coordinated research for the sustainable management of tropical peatland. Malaysia has 6% of global tropical peat by area and peatlands there are subject to land use change at an unprecedented rate. This paper describes a stakeholder engagement exercise that identified 95 priority research questions for peatland in Malaysia, organized into nine themes. Analysis revealed the need for fundamental scientific research, with strong representation across the themes of environmental change, ecosystem services, and conversion, disturbance and degradation. Considerable uncertainty remains about Malaysia's baseline conditions for peatland, including questions over total remaining area of peatland, water table depths, soil characteristics, hydrological function, biogeochemical processes and ecology. More applied and multidisciplinary studies involving researchers from the social sciences are required. The future sustainability of Malaysian peatland relies on coordinating research agendas via a ‘knowledge hub’ of researchers, strengthening the role of peatlands in land-use planning and development processes, stricter policy enforcement, and bridging the divide between national and provincial governance. Integration of the economic value of peatlands into existing planning regimes is also a stakeholder priority. Finally, current research needs to be better communicated for the benefit of the research community, for improved societal understanding and to inform policy processes.