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STS463 Siti Asiah A. et al.
                  sources need to be done according to common definition. In Swiss Labour
                  Accounts, the priority identity relationship are as follows:

                              Table 4: Identity relationship of Swiss Labour Account
                   Non-monetary
                   dimension
                   Total population      Persons  employed  +  Persons  unemployed  +  Persons
                                         outside labour force
                   Jobs                  Persons in employment + Vacancies
                   Actual hours of work   Actual volume of work / Average annual hours worked in
                                         full-time job
                   Full-time equivalents   Actual hours of work
                   Paid volume of work   Actual hours of work of person – Unpaid actual hours of
                                         person + Absences from work of person
                   Monetary dimension
                   Labour costs sum      Paid volume of work * Earning per year (employees and
                                         self-employed)
                   Labour costs sum      Earning per year (employees and self-employed) + Social
                                         contributions + Other labour costs

                     Both persons employed and jobs are linked between data from household
                  and establishment surveys as well as the relationship between the number of
                  employed persons, hours worked and full-time equivalents. Gross changes in
                  the  population  such  as  immigration,  emigration,  death  and  births also  are
                  taken into consideration. The monetary dimension likes earning and wages
                  still not in part of Swiss Labour Account (Buhmann et al., 2002).
                     Australia, Denmark, the Netherland and Switzerland agreed on the main
                  principle of developing labour account as it gives them new opportunities to
                  complement, present and improve existing labour statistics (Buhmann et al.,
                  2002). At the first stage of development, these four countries have to deal with
                  the  challenges  in  terms  of  differences  results  between  sources,  unclear
                  overview of the labour market situation due to various sources. The cut-off
                  time difference between the surveys shows that the labour market situation
                  may  vary  and  the  relationship  between  labour  data  with  other  statistical
                  system  are  not  clear  especially  in  relation  to  population  and  education
                  statistics.
                     In this early stage of developing Malaysian Labour Account, standards and
                  guidelines of ILO and System of National Account (SNA) will be referred as
                  well as the four countries experienced. On top of that, Malaysia also need to
                  consider the availability of complete and readiness of labour data as a base
                  for the development of labour account. Malaysia also has to face the same
                  issues and challenges faced by these four countries.
                  The  source  from  Table  5  shows  different  indicators,  approaches  and
                  frequencies due to its different objectives and purposes of data collection. The

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