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This study provides a report of the audit thematic findings on the regulatory role of regulates firm performance. Based on the literature, audit activities are part of a monitoring mechanism that can improve firm performance in a situation where a controlling power such as holding shares and executive power does exist. However, in the context of the regulator and regulate relationship in the Malaysian water services industry, the regulator has the authority to control and monitor the regulator's firm performance. The regulator has monitoring power stipulated by law, the Water Services Industry Act 2006 (Act 655). In this scenario, the regulator does not hold any share in the regulator's firm, neither holds executive power such as sitting as a board of directors. Method: Conducting a longitudinal thematic audit on water services providers (Regulatee /Auditee) and continuous monitoring activities. Sixteen studies with five themes on thirteen water operators in Malaysia have been conducted to confirm the finding. The audit execution holds by the Water Industry Audit Division (Auditor), a regulatory representative. Result: Consistent with the prior study and in line with the objective of the regulatory establishment in ensuring the sustainability of the water services industry, the report found several improvements in regulator's firm performance that further improves national water services efficiency. Conclusion: This study extends the current dimension of a common auditor’s role in regulatory audit activities as a monitoring mechanism that elaborates regulatory effectiveness towards the regulator's firm performance.

The higher-income group earners in Malaysia contribute a significant amount of direct revenue to the government. Hence, it is vital to measure their level of tax compliance by evaluating the variable that determines their compliance behaviour. The purpose of this research, guided by the Social Influence Theory (SIT), is to analyse the impact of morale, social dynamics, and knowledge on tax compliance among the higher income group earners. This study employed a quantitative approach, and the questionnaires were distributed to the higher income group earners in Klang Valley with a total of 116 returned valid responses. The result indicated that there is a significant positive relationship between tax knowledge and tax compliance. Meanwhile, the tax moral and social dynamic elements show an insignificant relationship with tax compliance, implying that such perceptions could not encourage compliance. As a result, these findings may provide some useful information on the psychological aspects that influence the social structure and government income. This highlights the necessity for the government and tax authorities to implement and build a more efficient tax system that effectively includes the wealthiest in the tax system while also raising the country's economic and social position.

Internet dan penggunaan peranti digital adalah satu keperluan dalam kehidupan seharian di persekitaran digital. Kini penggunaan teknologi digunakan untuk pelbagai tujuan seperti hiburan, pengetahuan dan tujuan interaksi. Bagaimanapun, internet pada asasnya diperkenalkan dengan anggapan bahawa pengguna adalah golongan dewasa. Namun pada era ini, kanak-kanak dan remaja tidak ketinggalan dengan arus teknologi ini. Akibatnya mereka berkemungkinan terdedah kepada risiko seperti isi kandungan yang tidak sesuai dengan usia dan masalah ketagihan internet. Oleh itu, ibu bapa pada era digital perlu ambil perhatian dalam usaha untuk memantau penggunaan internet anak-anak mereka. Sehubungan itu, artikel ini membincangkan secara konsep tentang strategi ibu bapa dalam memantau penggunaan internet remaja. Tujuannya adalah kerana remaja sedang mengalami proses peralihan daripada kanak-kanak menuju kematangan dan sentiasa inginkan autonomi dan mencari identiti mereka. Internet menjadi platform untuk memenuhi keperluan masa lapang dan emosi mereka. Sehubungan itu, artikel ini turut mengupas tentang keibubapaan pada era digital, penggunaan internet oleh remaja serta kesan internet terhadap remaja. Berdasarkan kupasan itu, artikel ini mengetengahkan mediasi ibu bapa sebagai strategi pemantauan terhadap penggunaan internet remaja. Terdapat tiga dimensi mediasi yang dibincangkan iaitu mediasi aktif, mediasi sekatan dan mediasi penggunaan bersama. Dalam konteks artikel ini, mediasi ibu bapa merujuk kepada pendekatan komunikasi interpersonal di antara ibu bapa dan anak-anak berhubung dengan perihal penggunaan internet. Pelaksanaan pemantauan ibu bapa ini menjadi asas untuk remaja mengakses internet bagi tujuan kebaikan. Seterusnya memupuk keprihatinan ibu bapa terhadap keselamatan dalam talian disamping menyokong penggunaan internet secara positif dan meminimumkan kesan negatif dalam kalangan remaja.