Development of carbon nanotubes was done by several methods like arc discharge, laser ablation, silane solution, flame synthesis method but the standard or famous technique using chemical vapor deposition (CVD). CVD is one of the approaches to develop CNT, due to easy control of the reaction course and high purity of the obtained materials. Various type of CVD present like thermal CVD, plasma enhanced CVD, or microwave plasma CVD. These kinds of types give the different advantage and drawbacks to the production of CNT and its preparations.

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Small and medium-sized enterprises (SMEs) are backbone of most economy worldwide. In Malaysia, more than 97% of the overall business establishments are SMEs and almost 80% of the SMEs comprise of microenterprises that operate with less than five employees. Despite its limited financial and human resources, microenterprises are however considered to be vital for the well- being of the rural communities and capable of reducing income gap between communities. Unfortunately, microenterprises were the most affected by the outbreak pandemic Covid-19 than other business establishments. In rural economy, such as in the state of Kelantan most sole traders operate the microenterprises to support their families’ well-being. Affected income of microenterprises were definitely affected their families’ well-being as well. This study was conducted among businesses in Rantau Panjang, Kelantan with the objective to identify the impact of Covid-19 experienced by them. The study also decided to investigate their readiness to shift to online business. This study applies qualitative approach utilizing structured face-to-face interviews. It was identified that all the participants suffered sales reduction due to Covid- 19 leading to lower income or no income at all. Positively, Covid-19 has forced the microenterprises to quickly shift to alternative online platform to ensure the survival of their businesses. This study is considered to be important because the resilient and sustainability of these microenterprises would alert the well- being and economic status of their families in the post pandemic of Covid-19.

There are widespread concerns that universities are not providing graduates with the knowledge and skills necessary to succeed in the accounting profession. Employers continue to express their discontent and demand that academics in the field of accounting take greater responsibility in addressing this issue. The aim of this article is to identify and gather new insights on the competencies and skills that employers expect accounting graduates to have obtained from university accounting education to enable them to apply those skills at the workplace. This conceptual paper will present an overview of the recent research studies on the pertinent knowledge, technical skills, and other competencies they should possess to ensure that accounting graduates are recruited in professions related to accounting. This paper will provide academics, lecturers, other scholars, and educational organisations with practical information to help produce certified accounting graduates and assists accounting students in preparing themselves with knowledge and skills that are required by employers.