Scribd Logo
Upload

Welcome to Scribd!

  • 1 s2.0 S2212567115011831 Main

    Uploaded by

    Taufik Akmal Roslin
    0 views7 pages

    Original Title

    1-s2.0-S2212567115011831-main

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    0 views7 pages

    1 s2.0 S2212567115011831 Main

    Uploaded by

    Taufik Akmal Roslin

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 7

    Available online at www.sciencedirect.

    com

    ScienceDirect
    Procedia Economics and Finance 31 (2015) 861 – 867

    /0 -0" /10"2"331)0 /04"05&)6/0 66310 - 03 7/"&3

    -/ # % ,% 83! + 7   / 


    9+ $+-: !%7;!$"$#-! $76#$   ,# #  %$
                        
                

    

    - !       !(!7!" $ +!+ #  # 
    ! 0  "+( % ( ,% 7  5  "+ *   0+7 5"0 ! !+!+! !
      #  !# $      # ! # %<      (## =7  ! >  ! 
     # ( #% ,%    # % ( !$:(!  #%   !
    (##  (   # %   ,%  $      (    )  + %   #   ! 
    # 7 #  7>  # ( ?@@7!  #%! :!#  
     #  #(!?%$  @ ! # !    +  
    (!  + #% $ %(( $% ( (##
    © 2015 The!"#!
     Authors. Published by Elsevier
     #$ !$% B.V. This is an open access article under the CC BY-NC-ND license
     &'
    (http://creativecommons.org/licenses/by-nc-nd/4.0/).
    #   $%()   * +,"-".!
    Peer-review under responsibility of Universiti Teknologi MARA Johor
     6#%A-/ # %A-# A- #  A   A/ A >

      

    - !       !(!,! 7??A& *???!" $ +!
    + #  # 4# 7 !   +#  " !    
        !   !   !(##  #70 ! 7(
     #     ( ! # #    ,%  !  ! ,%    #    + (   
    !( (%0 !.7B"!#+! (! # !  !   (+
    (!# %< # /7?B?A %7B7 !     ( ,% & 7?@
    !,  %("+## "+$ / # %,1"   5 "+ *  0+5"0
     # #((  #% ( (     (  ! +$   # %  $       
    #  $  # %         (   #    !   # % 5  "+ *   0+ 5"0
    !+!+!!#  !#$   #!# %<  *(  %

    2212-5671 © 2015 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license
    (http://creativecommons.org/licenses/by-nc-nd/4.0/).
    Peer-review under responsibility of Universiti Teknologi MARA Johor
    doi:10.1016/S2212-5671(15)01183-1
    862 Yogambigai Rajamoorthy et al. / Procedia Economics and Finance 31 (2015) 861 – 867

    C(< #  0 ! 7 ,% !: (%#   #  +
    %  %   !" 77!  #   $  ( #  "$#!7
    / "! 7! !    + # !%/ !  #%7!7!( 
    #   #  +%   #!! #  !$:(!  #%   
    (##  ( # %$   # 7 #  7  >  #  ! 
    #%! %D! $ ?@@7:  # #( 
    @

            

    / !!,%  ??B7!   %!+  % !+## 


    ) ! %7  +( +##  (%#  #  +! !
    # $ ? ? $
    " +! (!,%    ?B??7%#  $%C !# 
    (%   #  !   7         #$*  E  %*,!'# F  # +
       "    # ( ! 7 ! +  # +! (  #    $%C # + !  
    $  0! 7 ! +!!,%   7%# ! #
     D 7   (     ( ! +!#+!+#(  +
    ! #+!(+ #  (?B + %(# $ !  $+## 
     7 >   ?B 5# + ! <  (     $ ?   ?@7 ! +    
        ( #(( %662C7!! #    (  + *( C
    @C=!++!( #  # +!  $%@C  $ 
    (( #!$%!  

    $-# 7 #     + *+! ,% 8?@


    9 # "+" # 3 #  "+" #  + * "+" #
    +! +! +!
      C   C   C
    ? ?G @G @
    ? ? G  @ @G 
    ?B @B@@ @   @ @
    ?B ?    @ @
    ??   G?  @ 
    ?? @BG   @ ? G
     @B  ?G @ GB 
     G?    @ 
     BBG  ?  @@ 
    @ B@    B 

    +# !  ! ! (## +  (   #       45    !!
    !      +   /  ?<    ??< 7 ! !#      #     !+! !  !
       ( 45   7        !   #  +#    ! +   +    (
    ,% <   #     #   $    ! $  (  ,%  6  5    
    )  6  5   ( "+## !      #     #   !  %   
     !&!  >!$%!+!+(!+  ((7  ! $%! - H# (
    !  +   ( ?@@ /  ! !   (   @7   !  %7 !     
     #  ! #%  # 7! +!   ( +#@
    Yogambigai Rajamoorthy et al. / Procedia Economics and Finance 31 (2015) 861 – 867 863

    +#,% 45   #  

    +# #  3 #  (-7?@@


    864 Yogambigai Rajamoorthy et al. / Procedia Economics and Finance 31 (2015) 861 – 867

    G !    "   # $ % &%%  ' % (( )*(+,- (((.(((

    +#@8-3 #  7@

            

    &    !  #   7 ! #  (    ,%    $  !  !     
     #     ! (##  $  ,%          % ! $ (  (      (#( !
    !+         * ,# ! ?? !+!+! ! !#+!   (      +7   
     *%( #%  !!! + + #    !(## !!% #  +( (!
     (     ( ,# !7??8
    ,IJ3 
    K!7, ! #7I !>#73 !H# %( #     !H# %(
    #  !# 7H# %( #       H# 8
    3J,IL 
    6 ,%    (7(!H# %(#   !!   +  
    (7!   (  #% +#G ! !     +!  
     #   ! +  !#   # !  # ( 5  (
    6  ,% K!   +  ( !(## !#   +#  #  
    #   +# 7  #%   (!(###  !  #  
    !+   !  *           % ,%       (  ! #    (#(
    (## *  
    $-#   #  ( 
    3 #  
    3 #   !
    9 #  + 
      
     
    %J
    %J@ %J?G@
    G
    B> LB>
    L@
    LB> L@>
    G@>
    G G@GG G @
     G? B BG
      B BG
     ? ?@B ?G
    B ?G @ ?
    ? ? @B @
     GG @ ?
    Yogambigai Rajamoorthy et al. / Procedia Economics and Finance 31 (2015) 861 – 867 865

     G @@ B


     ?BB @?B B
    @ BB @@G ?
    G ? @G @
     B?G @@ G@
     B@@ @ 
     @G @?@ ?
    B G @ @G
    ? @G @B B@
    @ ?G @?GB BG@

    +#G"+ #+!(   #    +  !# 7 #  7#  #

              

    6 # ( ! ! *  7,%       !  (!
    >  # ( !! !#+!,%   + !( *  7  
    > +!#   +# !( # (   >( !   $
    @,%    #$  ( !(##
    866 Yogambigai Rajamoorthy et al. / Procedia Economics and Finance 31 (2015) 861 – 867

    +#-  >#  7?BG


    $@-  >#( 
    9 /  >
    %J>BG?>LG?@ %JG@>?>L
    G @ @@
     ?B? G?
     BB 
     ?G@ 
    B ?B? ?@G
    ? GBG 
      B
     B G@
     ? 
    @ @@@@ B
    G G?? @B?
     G?B @@
     BBB @G
     ?@ @B
    B @? G
    ? BGB GB@
    @ ?@?G GG

    ! "

    4 !  (#   #   !# %7!+$    #%   
    !# $ (#( !    !      $% !      #7 !!    !    >
    #  $ @ 6       ( ( ,%  7  #!            +
    +  !# %<   %
    /      #% #++  +  - !   5   - M5 :       # 
     #7@7! #   %$ D ! + "!   7 %    #$ %
    Yogambigai Rajamoorthy et al. / Procedia Economics and Finance 31 (2015) 861 – 867 867

     %      +  > #!(( !( $#+ !(7!$  # (!
     +  ! !   !>( ! !# "  !   +7!>#(!
    (?BB  !   #-(H# 7#     ( 8
    J3,LI @
    = 7(>H# D7IJ7# H# !H# %( #    #  
     !# 7   +!# (7 +!!   + #    +! # (
      ! !# +    ! # % ! +# -!  2 
      !(#   #  #  ( +   7!# %<  # #$  
    >7!  ! # %7! # (,%      +! + 
    > (   #  (    !+! !  !  #     !  + #  /      ! 7 !
        ( # %# + +     +##7 #%       # 7 !# $
     #+!#+!  +    #$ % !  

    #  $

    "   ((,% 7!+   #  #!! #%(  #(( ((## 
    #  #   !  (  ( !# ! #   + ! #%( 
    !#   !  #%!     +  (   +
    #% !(## +G/ ! 7! *( !+ !(## ! !+ %
    $ $%  +/(!# %    +  (! #% !(##7! 
    + +      !    # %   # ( - ++ +  ! #   !(7 !
    +   !#  #+  #  (    #     %      $%  +
    >  +   ! # %(,% 

    % 

    "$#!7 " &7 /7 67 M"! 7 ;    (   #     "   #     !    
    / N  + (K* ! 3 (  - !K6*N7BG@
    " 7  7,! " !7 7,!0!7;7M  (7,  #%86( #(( %( ,% 7 
      !0 3 (  !!,%   7;#2# #7,% 
    & *7  ??? 3  :#% $    &-/   ( ! K* !   ,  - 3#   
    & + !& + !-- / .%$#74D#7& + !G $#% @
    & 73 ?@- $D   # ,% N !5 +    N 7 7GB@
    4# 7 , ;7 0  7 "7 ! *$7  67 M 6 +!7 " 0 , +    ( 6#! "  #  + ,15/6
    # N.# ("- 6  +7N7@G@G
    /7 67   7  K 7 M 4 7 K - ?B? -   " 8    $  +    ( +ON"   .#  (
    "+##    N 7 7@G
    ,! 7-&??N, +! ( ! + #  " / -- / 
    ,# !70=??6#  $  (,%   # % ! >("  #  8"    
    .#  *  ,% 7@7B
    0 !.7";76(!7,7. 7;7=  767P#!7=7-!76"D 7,9B 3 #    8
      + ( !,%  "#0# 6#%,"06N,%  .# (0# N 7 G7
     #7,;-#  !"  (+ 8/ #    /   #7,;75 7
    .7 M=!7  ,   7 &+ + !  % +   ! "  ( -+  G - #$ 8 
     !"+##1+ D (!) 0 
    #7&@ 6#% ,% 83! +  1#  (,% (     (    +
    (  #%) #$ !!  7)  %("$73 51/8@G?@
    -! 7;"7M2 7"1 +       ,% N +% %7N7
    %796BN  #       ,% ) #$ !!  7)   #,% 7,% N

    You might also like