Maheran Zakaria

Maheran Zakaria
Universiti Teknologi MARA | UiTM · Accounting Research Institute (ARI)

Doctor of Philosophy

About

442
Publications
971,719
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27,883
Citations
Citations since 2017
19 Research Items
9970 Citations
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201720182019202020212022202305001,0001,5002,000

Publications

Publications (442)
Article
Emergency remote teaching (ERT) has been put into practice as a response to the global education crisis. Open and distance learning (ODL) has become a choice in executing the ERT requirement. Unfortunately, inadequate training, insufficient digital skills knowledge and little preparation have posed new experiences and challenges, especially account...
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This paper seeks to examine the stipulation individuals’ perceptions of organizational justice, organizational reputation, and its effects to organization attractiveness. A total of 327 accounting and finance interns were assumed the role of job seekers. We wanted participants to evaluate organizations in which they are currently undergoing interns...
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Whistleblowing has been accepted worldwide as one of effective internal controls to prevent corruption. Nurturing whistleblowing in the workplace is expected to accelerate integrity specifically among public officials. Intrigued by its attributes and emulating Planned Behavioural Theory, the objective of this study was to examine attitude, subjecti...
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Corporate tax avoidance reduces government revenues which could limit country development plans. Thus, the main objectives of this study is to establish a rigorous and effective model to detect corporate tax avoidance to assist government to prevent such practice. This paper presents the fundamental knowledge on the design and implementation of mac...
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This study examines the relationship between audit quality and real earnings management (REM) among Top 100 firms listed on Bursa Malaysia. This study uses three proxies to measure REM; abnormal cash flow from operations (RCFO), abnormal production costs (RPC) and abnormal discretionary expenses (RDE) and one proxy for audit quality; Big 4 audit fi...
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The role of whistleblowing, as one of the effective internal control mechanisms to deter corruption, has been acknowledged around the globe. Instigated by its role and emulating the theory of reasoned action, the objectives of this study are to predict the determinant causes of internal and external whistleblowing intentions in relation to attitude...
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Mango (Mangifera indica L.) is called as the king of fruits due to its high deliciousness, exceptional taste and flavor, is a very much popular fruits to the people of Bangladesh. There are several varieties of mango fruits containing deviation taste and flavors. The study was conducted to appraise the postharvest loss during harvesting; Packaging,...
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A municipal council is one of the local authorities established under the auspice of Malaysian local government. The objective is to deliver services to a community under its jurisdiction in a sustainable manner, but evidences indicated that the service qualities have deteriorated due to numerous malpractices. The malpractices could be prevented sh...
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The present study examined the roles of organizational justice, organizational reputation perceptions and self-esteem in determining the expectations of success in attracting job seekers to an organization. We hypothesized that organizational reputation mediated the relationship between organizational justice and job seeker attraction and that self...
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A study was conducted to estimate the postharvest losses of seven mango varieties. A survey was carried out in Rajshahi, Meherpur, Satkhira, Chapinawabgonj and Chuadanga districts during three consecutive mango growing year from 2017 to 2019. The data were collected from 160 respondents randomly selected from the study area, and seven popular varie...
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The fruit characteristics of seven varieties mango cultivars grown at Chapai Nawabganj, Rajshahi, Satkhira and Meherpur district were studied from March 2017- June 2019 fruiting seasons. Seven locally cultivated important mango cultivars (GutiAmm, Khirsapat, Langra, Harivanga,Fazli, Amropali and Ashwani) were selected. The experiments were arranged...
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The fruit characteristics of seven varieties mango cultivars grown at Chapai Nawabganj, Rajshahi, Satkhira and Meherpur district were studied from March 2017-June 2019 fruiting seasons. Seven locally cultivated important mango cultivars (Guti Amm, Khirsapat, Langra, Harivanga,Fazli, Amropali and Ashwani) were selected. The experiments were arranged...
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The study examines the governance and efficiency of zakah distributions based on the fulfilment of five dire necessities (daruriyyat) of Maqasid al-Syariah. There were about 500 questionnaires distributed to zakah beneficiarys of Asnaf Business Assistance program governed by one of Malaysian State Religious Council. 456 respondents responded, contr...
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p>This study adopts the Theory of Planned Behaviour as an underlying model to investigate its relevance, by examining the link between attitude, subjective norm and perceived behavioural control to account for whistle-blowing intentions. The data were analysed using a structural equation modelling (SEM) technique with the use of Partial Least Squar...
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The present study we use Theory of Planned Behaviour as an underlying model to investigate whistle blowing intention and document that attitude and subjective norm affect whistle blowing intention. On the other hand, perceived behavioural intention does not affect whistle blowing intention. Despite arrays of Acts and legislations that have been ena...
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A pot experiment was conducted at the Research Farm of Department of Horticulture, Bangabandhu Sheikh Mujibur Rahman Agricultural University, Gazipur during 2013-14 to find out suitable organic amendment(s) for increasing germination and yield of potato tubers under saline condition. Three levels of salinity (S 2 = 4 dS/m, S 3 = 8 dS/m and S 4 = 12...
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Despite a significant increase in the awareness on the importance of whistleblowing practices in work place, many remain silent and choose not to report the wrongdoings of their employers. Whistleblowing is one of the internal control mechanisms to deter organizational wrongdoings and it is therefore important to encourage those with broad knowledg...
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Measurements of the \(\mathrm{Z}\) \(\mathrm{Z}\) production cross sections in proton–proton collisions at center-of-mass energies of 7 and 8\(~\mathrm{TeV}\) are presented. Candidate events for the leptonic decay mode \(\mathrm{Z}\mathrm{Z}\rightarrow 2\mathrm{l} 2\nu \), where \(\mathrm{l}\) denotes an electron or a muon, are reconstructed and se...
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A comparison of the differential cross sections for the processes Z/γ * + jets and photon (γ)+jets is presented. The measurements are based on data collected with the CMS detector at \( \sqrt{s}=8 \) TeV corresponding to an integrated luminosity of 19.7 fb−1. The differential cross sections and their ratios are presented as functions of p T. The me...
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A search for a heavy Higgs boson in the H → WW and H → ZZ decay channels is reported. The search is based upon proton-proton collision data samples corresponding to an integrated luminosity of up to 5.1 fb−1 at \( \sqrt{s}=7 \) TeV and up to 19.7fb−1 at \( \sqrt{s}=8 \) TeV, recorded by the CMS experiment at the CERN LHC. Several final states of th...
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A systematic study of the factorization of long-range azimuthal two-particle correlations into a product of single-particle anisotropies is presented as a function of pT and η of both particles and as a function of the particle multiplicity in PbPb and pPb collisions. The data were taken with the CMS detector for PbPb collisions at sNN=2.76 TeV and...
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A search for pair production of neutral color-octet weak-triplet scalar particles (Θ0) is performed in processes where one Θ0 decays to a pair of b quark jets and the other to a Z boson plus a jet, with the Z boson decaying to a pair of electrons or muons. The search is performed with data collected by the CMS experiment at the CERN LHC correspondi...
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Results are presented from a search for particle dark matter (DM), extra dimensions, and unparticles using events containing a jet and an imbalance in transverse momentum. The data were collected by the CMS detector in proton-proton collisions at the LHC and correspond to an integrated luminosity of 19.7[Formula: see text]at a centre-of-mass energy...
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A search for new physics in proton-proton collisions having final states with an electron or muon and missing transverse energy is presented. The analysis uses data collected in 2012 with the CMS detector, at an LHC center-of-mass energy of 8 TeV, and corresponding to an integrated luminosity of 19.7 fb[superscript −1]. No significant deviation of...
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A measurement of the Higgs boson mass is presented based on the combined data samples of the ATLAS and CMS experiments at the CERN LHC in the H→γγ and H→ZZ→4ℓ decay channels. The results are obtained from a simultaneous fit to the reconstructed invariant mass peaks in the two channels and for the two experiments. The measured masses from the indivi...
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The double-differential cross sections of promptly produced J/ψ and ψ(2S) mesons are measured in pp collisions at sqrt[s]=7 TeV, as a function of transverse momentum p_{T} and absolute rapidity |y|. The analysis uses J/ψ and ψ(2S) dimuon samples collected by the CMS experiment, corresponding to integrated luminosities of 4.55 and 4.90 fb^{-1}, resp...
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The standard model of particle physics describes the fundamental particles and their interactions via the strong, electromagnetic and weak forces. It provides precise predictions for measurable quantities that can be tested experimentally. The probabilities, or branching fractions, of the strangeB meson (B0s ) andtheB0meson decaying into two opposi...
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An inclusive search for supersymmetry in events with at least one b-tagged jet is performed using proton-proton collision data collected by the CMS experiment in 2012 at a center-of-mass energy of 8 TeV. The data set size corresponds to an integrated luminosity of 19.3 fb[superscript −1]. The two-dimensional distribution of the razor variables R[su...
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The normalized differential cross section for top quark pair (t[bar over t]) production is measured in pp collisions at a centre-of-mass energy of 8 TeV at the CERN LHC using the CMS detector in data corresponding to an integrated luminosity of 19.7 fb[superscript −1]. The measurements are performed in the lepton +jets ( e/μ +jets) and in the dilep...
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A search is performed for long-lived particles that decay into final states that include a pair of electrons or a pair of muons. The experimental signature is a distinctive topology consisting of a pair of charged leptons originating from a displaced secondary vertex. Events corresponding to an integrated luminosity of 19.6 (20.5) fb[superscript -1...
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There has been a substantial increase in the recognition of the importance of whistleblowing as a means of reducing corruption. It could enhance a country's Corruption Perception Index (CPI) scor es and indirectly enhance her dignity. While recognizing that whistleblowing is a powerful tool to prevent and detect malpractices, very few decided to bl...
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Results are presented from a search for new decaying massive particles whose presence is inferred from an imbalance in transverse momentum and which are produced in association with a single top quark that decays into a bottom quark and two light quarks. The measurement is performed using 19.7 fb^{-1} of data from proton-proton collisions at a cent...
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Abstract: The production of Z bosons is studied in the dimuon and dielectron decay channels in PbPb and pp collisions at (Formula presented.) TeV, using data collected by the CMS experiment at the LHC. The PbPb data sample corresponds to an integrated luminosity of about 166 μb−1, while the pp data sample collected in 2013 at the same nucleon-nucle...
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A systematic study of the factorization of long-range azimuthal two-particle correlations into a product of single-particle anisotropies is presented as a function of p[subscript T] and η of both particles and as a function of the particle multiplicity in PbPb and pPb collisions. The data were taken with the CMS detector for PbPb collisions at √[s[...
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A search for new long-lived particles decaying to leptons is presented using proton-proton collisions produced by the LHC at sqrt[s]=8 TeV. Data used for the analysis were collected by the CMS detector and correspond to an integrated luminosity of 19.7 fb^{-1}. Events are selected with an electron and muon with opposite charges that both have trans...
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The performance of missing transverse energy reconstruction algorithms is presented using √ s =8 TeV proton-proton (pp) data collected with the CMS detector. Events with anomalous missing transverse energy are studied, and the performance of algorithms used to identify and remove these events is presented. The scale and resolution for missing trans...
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A study of vector boson scattering in pp collisions at a center-of-mass energy of 8 TeV is presented. The data sample corresponds to an integrated luminosity of 19.4 fb^{-1} collected with the CMS detector. Candidate events are selected with exactly two leptons of the same charge, two jets with large rapidity separation and high dijet mass, and mod...
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A search is performed for long-lived massive neutral particles decaying to quark-antiquark pairs. The experimental signature is a distinctive topology of a pair of jets, originating at a secondary vertex. Events were collected with the CMS detector at the CERN LHC in proton-proton collisions at a center-of-mass energy of 8 TeV. The data analyzed co...
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The ratio between the prompt ψ(2S) and J/ψ yields, reconstructed via their decays into μ[superscript +]μ[superscript -], is measured in Pb-Pb and p-p collisions at √s[subscript NN] = 2.76 TeV. The analysis is based on Pb-Pb and p-p data samples collected by CMS at the Large Hadron Collider, corresponding to integrated luminosities of 150 μb[supersc...
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A search for new physics is performed based on events with jets and a pair of isolated, same-sign leptons. The results are obtained using a sample of proton-proton collision data collected by the CMS experiment at a centre-of-mass energy of 8 TeV at the LHC, corresponding to an integrated luminosity of 19.5 fb-1. In order to be sensitive to a wide...
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During the survey a total 69 soil samples were collected from various agro-ecological areas with different cropping history in six districts comprising Mianwali, Bhakkar, Gujranwala, Sialkot, Gujrat and Mandi Bahauddin of Punjab province, Pakistan and assessed for nematode populations. Analysis of soil samples revealed the presence of eight genera...
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Full-text available
During the survey a total 69 soil samples were collected from various agro-ecological areas with different cropping history in six districts comprising Mianwali, Bhakkar, Gujranwala, Sialkot, Gujrat and Mandi Bahauddin of Punjab province, Pakistan and assessed for nematode populations. Analysis of soil samples revealed the presence of eight genera...
Article
The standard model of particle physics describes the fundamental particles and their interactions via the strong, electromagnetic and weak forces. It provides precise predictions for measurable quantities that can be tested experimentally. The probabilities, or branching fractions, of the strange B meson (B-s(0)) and the B-0 meson decaying into two...
Article
Full-text available
The ratio between the prompt ψ(2S) and J/ψ yields, reconstructed via their decays into μ^+μ^-, is measured in Pb-Pb and p-p collisions at sqrt[s_NN]=2.76 TeV. The analysis is based on Pb-Pb and p-p data samples collected by CMS at the Large Hadron Collider, corresponding to integrated luminosities of 150 μb^-1 and 5.4 pb^-1, respectively. The doubl...
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Searches are presented for heavy scalar (H) and pseudoscalar (A) Higgs bosons posited in the two doublet model (2HDM) extensions of the standard model (SM). These searches are based on a data sample of pp collisions collected with the CMS experiment at the LHC at a center-of-mass energy of s=8TeV and corresponding to an integrated luminosity of 19....
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Searches for supersymmetry (SUSY) are presented based on the electroweak pair production of neutralinos and charginos, leading to decay channels with Higgs, Z, and W bosons and undetected lightest SUSY particles (LSPs). The data sample corresponds to an integrated luminosity of about 19.5 fb[superscript −1] of proton-proton collisions at a center-o...
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The razor approach to search for R–parity conserving supersymmetric particles is described in detail. Two analyses are considered: an inclusive search for new heavy particle pairs decaying to final states with at least two jets and missing transverse energy, and a dedicated search for final states with at least one jet originating from a bottom qua...
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A joint measurement is presented of the branching fractions $B^0_s\to\mu^+\mu^-$ and $B^0\to\mu^+\mu^-$ in proton-proton collisions at the LHC by the CMS and LHCb experiments. The data samples were collected in 2011 at a centre-of-mass energy of 7 TeV, and in 2012 at 8 TeV. The combined analysis produces the first observation of the $B^0_s\to\mu^+\...
Article
Protective effect of Heme oxygenase-1 (HO-1) induction from hypertension was previously reported in a diabetic animal model. Here, the effect of HO-1 induction on vascular complications associated with metabolic syndrome (MetS) was investigated. MetS was induced in rats by fructose drinking for 12 weeks while HO-1 was induced by hemin or curcumin a...
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The production of jets associated to bottom quarks is measured for the first time in PbPb collisions at a center-of-mass energy of 2.76 TeV per nucleon pair. Jet spectra are reported in the transverse momentum (p_{T}) range of 80-250 GeV/c, and within pseudorapidity |η|<2. The nuclear modification factor (R_{AA}) calculated from these spectra shows...
Article
Five protocols of micro tuberization were used to induce large size microtuber in three recommended potato varieties, namely Cardinal, Diamant, and Heera under complete dark condition. Tuberization was the earliest (11.8 days) in the protocol P 2 (MS + 5 mg/l BAP + 500 mg/l CCC + 8% sucrose), which was closely followed by that in P 1 (12.7 days) (M...
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Measurements of the muon charge asymmetry in inclusive pp to WX production at sqrt(s)=7 TeV are presented. The data sample corresponds to an integrated luminosity of 4.7 inverse femtobarns recorded with the CMS detector at the LHC. With a sample of more than twenty million W to mu mu events, the statistical precision is greatly improved in comparis...
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Dijet production has been measured in collisions at a nucleon-nucleon centre-of-mass energy of 5.02. A data sample corresponding to an integrated luminosity of 35 was collected using the Compact Muon Solenoid detector at the Large Hadron Collider. The dijet transverse momentum balance, azimuthal angle correlations, and pseudorapidity distributions...
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Spectra of identified charged hadrons are measured in pPb collisions with the CMS detector at the LHC at √SNN = 5.02 TeV. Charged pions, kaons, and protons in the transverse-momentum range pT ≈ 0.1-1.7GeV/c and laboratory rapidity pipeypipe < 1 are identified via their energy loss in the silicon tracker. The average pT increases with particle mass...