The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model.

This paper examines the influence of the new 15 % Value Added Tax (VAT) enforcement on non-financial listed companies in Saudi Arabia. By comparing financial data from 2019, before the VAT implementation and the COVID-19 pandemic, with data from 2020, during both the VAT increase and the pandemic, the research aims to uncover the consequences of this tax policy change. Utilizing charts, tables, and an event study analysis approach with the Autoregressive Moving Average (ARMA) model, we investigated key financial indicators such as Shareholders' Equity (SE), Total Income (TI), Total Revenues (TR), Net Income (NI), Total Expenses (TE), Other Changes in Operating Activity (COA), and Cash at the End of the Period (CEP).

Electrochemical and imaging evaluations of electrochemically activated screen-printed gold electrodes.

Sulfuric acid is commonly used to electrochemically activate gold electrodes in a variety of electrochemical applications. This work provides the first evaluations of the electrochemical behaviors and a 3D image of an activated screen-printed gold electrode (SPGE, purchased commercially) through electrochemical and imaging analyses. The activated SPGE surface appears rougher than the unactivated SPGE surface when viewed through microtopography images using scanning electron microscopy (SEM) and atomic force microscopy (AFM).

Fusarium andiyazi, a Pathogenic Species Associated with Rice Bakanae Disease in Malaysia.

Rice is the main staple food crops for the Malaysian population. Rice is also susceptible to bakanae diseases caused by some Fusarium species and reducing yield, and quality of rice also profit. In this study, several rice fields were surveyed to collect Fusarium isolates associated with bakanae disease.

The concept of cognitive readiness: potential solution and opportunity for the Malaysian army.

This paper focuses on exploring the potential solution and opportunity in the development of the Malaysian Army Transformation Plan by using the concept of Cognitive Readiness (CR). Here, the concept of CR equipped the military personnel to be cognitively ready to perform their role in military operations. The main aim of the paper is to highlight the fundamental discourse of 'what is cognitive readiness' in discovering the potential solution and opportunity in the development of the Malaysian Army Transformation Plan.

Preliminary evaluation of electricity recovery from palm oil mill effluent by anion exchange microbial fuel cell.

This study assessed the viability of an anion-exchange microbial fuel cell (MFC) for extracting electricity from palm oil mill effluent (POME), a major pollutant in palm-oil producing regions due to increasing demand. The MFC incorporated a tubular membrane electrode assembly (MEA) with an air core, featuring a carbon-painted carbon-cloth cathode, an anion exchange membrane (AEM), and a nonwoven graphite fabric (NWGF) anode. An additional carbon brush (CB) anode was placed adjacent to the tubular MEA.