Nahariah Jaffar

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Many studies show that SMEs are the driving engine of growth, job creation, income generation and competitiveness in domestic and global markets. They also play a pivotal role in innovation and productivity growth. ICT is important tool and regarded as enabler to bring up the competitive level of SMEs in business arena. This paper, therefore, examines the(More)
A Steam turbine is a device which extracts thermal energy from pressurized steam and uses it to do mechanical work on a rotating output shaft. The control of a turbine with a governor is essential, as turbines need to prevent damage and some applications like generation of alternating current electricity require precise speed control. Tandem compound reheat(More)
The external auditors have been described as a person who hold the responsibility to express his / her opinion on the fairness of the client’s financial statements. They are expected to be independence, not only in fact but also in appearance in conducting their professional work. Lack of independence has caused concern in the community. In this context,(More)
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