Abstract: This paper aims to (1) analyze the profiles of
transgressors (detected evaders); (2) examine reason(s) that triggered a
tax audit, causes of tax evasion, audit timeframe and tax penalty
charged; and (3) to assess if tax auditors followed the guidelines as
stated in the 'Tax Audit Framework' when conducting tax audits. In
2011, the Inland Revenue Board Malaysia (IRBM) had audited and
finalized 557 company cases. With official permission, data of all the
557 cases were obtained from the IRBM. Of these, a total of 421 cases
with complete information were analyzed. About 58.1% was small and
medium corporations and from the construction industry (32.8%). The
selection for tax audit was based on risk analysis (66.8%), information
from third party (11.1%), and firm with low profitability or fluctuating
profit pattern (7.8%). The three persistent causes of tax evasion by
firms were over claimed expenses (46.8%), fraudulent reporting of
income (38.5%) and overstating purchases (10.5%). These findings
are consistent with past literature. Results showed that tax auditors
took six to 18 months to close audit cases. More than half of tax
evaders were fined 45% on additional tax raised during audit for the
first offence. The study found tax auditors did follow the guidelines in
the 'Tax Audit Framework' in audit selection, settlement and penalty
imposition.
Abstract: Due to today-s fierce competition, companies have to
be proactive creators of the future by effectively developing
innovations. Especially radical innovations allow high profit margins
– but they also entail high risks. One possibility to realize radical
innovations and reduce the risk of failure is cross-industry innovation
(CII). CII brings together problems and solution ideas from different
industries. However, there is a lack of systematic ways towards CII.
Bridging this gap, the present paper provides a systematic approach
towards planned CII. Starting with the analysis of potentials, the
definition of promising search strategies is crucial. Subsequently,
identified solution ideas need to be assessed. For the most promising
ones, the adaption process has to be systematically planned –
regarding the risk affinity of a company. The introduced method is
explained on a project from the furniture industry.
Abstract: Knowledge sharing in general and the contextual
access to knowledge in particular, still represent a key challenge in
the knowledge management framework. Researchers on semantic
web and human machine interface study techniques to enhance this
access. For instance, in semantic web, the information retrieval is
based on domain ontology. In human machine interface, keeping
track of user's activity provides some elements of the context that can
guide the access to information. We suggest an approach based on
these two key guidelines, whilst avoiding some of their weaknesses.
The approach permits a representation of both the context and the
design rationale of a project for an efficient access to knowledge. In
fact, the method consists of an information retrieval environment
that, in the one hand, can infer knowledge, modeled as a semantic
network, and on the other hand, is based on the context and the
objectives of a specific activity (the design). The environment we
defined can also be used to gather similar project elements in order to
build classifications of tasks, problems, arguments, etc. produced in a
company. These classifications can show the evolution of design
strategies in the company.
Abstract: It well recognized that one feature that makes a
successful company is its ability to successfully align its business goals with its information communication technologies platform.
Enterprise Resource Planning (ERP) systems contribute to achieve better performance by integrating various business functions and
providing support for information flows. However, the technological
systems complexity is known to prevent the business users to exploit in an efficient way the Enterprise Resource Planning Systems (ERP).
This paper aims to investigate the role of training in improving the
usage of ERP systems. To this end, we have designed an instrument
survey to employees of a Norwegian multinational global provider of
technology solutions. Based on the analysis of collected data, we have delineated a training model that could be high relevance for
both researchers and practitioners as a step towards a better
understanding of ERP system implementation.
Abstract: Voltage flicker problems have long existed in several
of the distribution areas served by the Taiwan Power Company. In
the past, those research results indicating that the estimated ΔV10
value based on the conventional method is significantly smaller than
the survey value. This paper is used to study the relationship between
the voltage flicker problems and harmonic power variation for the
power system with electric arc furnaces. This investigation discussed
thought the effect of harmonic power fluctuation with flicker
estimate value. The method of field measurement, statistics and
simulation is used. The survey results demonstrate that 10 ΔV
estimate must account for the effect of harmonic power variation.
Abstract: Sub-prime mortgage crisis which began in the US is
regarded as the most economic crisis since the Great Depression in the
early 20th century. Especially, hidden problems on efficient operation
of a business were disclosed at a time and many financial institutions
went bankrupt and filed for court receivership. The collapses of
physical market lead to bankruptcy of manufacturing and construction
businesses. This study is to analyze dynamic efficiency of construction
businesses during the five years at the turn of the global financial
crisis. By discovering the trend and stability of efficiency of a
construction business, this study-s objective is to improve
management efficiency of a construction business in the
ever-changing construction market. Variables were selected by
analyzing corporate information on top 20 construction businesses in
Korea and analyzed for static efficiency in 2008 and dynamic
efficiency between 2006 and 2010. Unlike other studies, this study
succeeded in deducing efficiency trend and stability of a construction
business for five years by using the DEA/Window model. Using the
analysis result, efficient and inefficient companies could be figured
out. In addition, relative efficiency among DMU was measured by
comparing the relationship between input and output variables of
construction businesses. This study can be used as a literature to
improve management efficiency for companies with low efficiency
based on efficiency analysis of construction businesses.
Abstract: In this research three methods of Maximum Likelihood, Mahalanobis Distance and Minimum Distance were analyzed in the Western part of Isfahan province in the Iran country. For this purpose, the IRS satellite images and various land preparation uses in region including rangelands, irrigation farming, dry farming, gardens and urban areas were separated and identified. In these methods, matrix error and Kappa index were calculated and accuracy of each method, based on percentages: 53.13, 56.64 and 48.44, were obtained respectively. Considering the low accuracy of these methods to separate land uses due to spread of the land uses, it-s suggested the visual interpretation of the map, to preparing the land use map in this region. The map prepared by visual interpretation is in high accuracy if it will be accompany with the visit of the region.
Abstract: There are lots of different ways to find the natural
frequencies of a rotating system. One of the most effective methods
which is used because of its precision and correctness is the
application of the transfer matrix. By use of this method the entire
continuous system is subdivided and the corresponding differential
equation can be stated in matrix form. So to analyze shaft that is this
paper issue the rotor is divided as several elements along the shaft
which each one has its own mass and moment of inertia, which this
work would create possibility of defining the named matrix. By
Choosing more elements number, the size of matrix would become
larger and as a result more accurate answers would be earned. In this
paper the dynamics of a rotor-bearing system is analyzed,
considering the gyroscopic effect. To increase the accuracy of
modeling the thickness of the disk and bearings is also taken into
account which would cause more complicated matrix to be solved.
Entering these parameters to our modeling would change the results
completely that these differences are shown in the results. As said
upper, to define transfer matrix to reach the natural frequencies of
probed system, introducing some elements would be one of the
requirements. For the boundary condition of these elements, bearings
at the end of the shaft are modeled as equivalent spring and dampers
for the discretized system. Also, continuous model is used for the
shaft in the system. By above considerations and using transfer
matrix, exact results are taken from the calculations. Results Show
that, by increasing thickness of the bearing the amplitude of vibration
would decrease, but obviously the stiffness of the shaft and the
natural frequencies of the system would accompany growth.
Consequently it is easily understood that ignoring the influences of
bearing and disk thicknesses would results not real answers.
Abstract: Considering today-s increasing speed of change,
radical and innovative improvement - Kaikaku, is a necessity parallel
to continuous incremental improvement - Kaizen, especially for
SME-s in order to attain the competitive edge needed to be profitable.
During 2011, a qualitative single case study with the objective of
realizing a kaikaku in production has been conducted. The case study
was run as a one year project using a collaborative approach
including both researchers and company representatives. The case
study was conducted with the purpose of gaining further knowledge
about kaikaku realization as well as its implications. The empirical
results provide insights about the great productivity results achieved
by applying a specific kaikaku realization approach. However, it also
sheds light on the difficulty and contradiction of combining
innovation management and production system development.
Abstract: Achieving success is a highly critical issue for the
companies to survive in a competitive business environment. The
construction industry is also an area where there is strong
competition due to a large number of construction contractors. There
have been many factors such as qualified employees, quality
workmanship and financial management that can lead to company
success in the construction industry. The aim of this study was to
investigate the critical factors leading to construction company
success. Within this context, a survey was carried out among 40
Turkish construction companies which are located in the Northwest
region of Turkey. In this survey, top-level managers and owners of
the companies were interviewed. The interviews took place over a
five month period between January and May 2007. Finally, the
ranking of the critical success factors has been determined by using
the Simple Multi Attribute Rating Technique (SMART). Based on
the results, business management, financial conditions and
owner/manager characteristics were determined as the most
important factors to company success.
Abstract: The use of wind energy for electricity generation is
growing rapidly across the world and in Portugal. However, the
geographical characteristics of the country along with the average
wind regime and with the environmental restrictions imposed to these
projects create limitations to the exploit of the onshore wind
resource. The best onshore wind spots are already committed and the
possibility of offshore wind farms in the Portuguese cost is now
being considered. This paper aims to make a contribution to the
evaluation of offshore wind power projects in Portugal. The technical
restrictions are addressed and the strategic, environmental and
financial interest of the project is analysed from the private company
and public points of view. The results suggest that additional support
schemes are required to ensure private investors interest for these
projects. Assuming an approach of direct substitution of energy
sources for electricity generation, the avoided CO2 equivalent
emissions for an offshore wind power project were quantified. Based
on the conclusions, future research is proposed to address the
environmental and social impacts of these projects.
Abstract: Structural Integrity Management (SIM) is
important for the protection of offshore crew, environment, business assets and company and industry reputation. API RP 2A contained guidelines for assessment of existing platforms mostly for the Gulf
of Mexico (GOM). ISO 19902 SIM framework also does not
specifically cater for Malaysia. There are about 200 platforms in
Malaysia with 90 exceeding their design life. The Petronas Carigali
Sdn Bhd (PCSB) uses the Asset Integrity Management System and
the very subjective Risk based Inspection Program for these
platforms. Petronas currently doesn-t have a standalone Petronas
Technical Standard PTS-SIM. This study proposes a recommended
practice for the SIM process for offshore structures in Malaysia,
including studies by API and ISO and local elements such as the
number of platforms, types of facilities, age and risk ranking. Case
study on SMG-A platform in Sabah shows missing or scattered
platform data and a gap in inspection history. It is to undergo a level
3 underwater inspection in year 2015.
Abstract: In this paper, the solubility of CO2 in AMP solution
have been measured at temperature range of ( 293, 303 ,313,323)
K.The amine concentration ranges studied are (2.0, 2.8, and 3.4) M.
A solubility apparatus was used to measure the solubility of CO2 in
AMP solution on samples of flue gases from Thermal and Central
Power Plants of Esfahan Steel Company. The modified Kent
Eisenberg model was used to correlate and predict the vapor-liquid
equilibria of the (CO2 + AMP + H2O) system. The model predicted
results are in good agreement with the experimental vapor-liquid
equilibrium measurements.
Abstract: Petrol Fuel Station (PFS) has potential hazards to the
people, asset, environment and reputation of an operating company.
Fire hazards, static electricity air pollution evoked by aliphatic and
aromatic organic compounds are major causes of accident/incident
occurrence at fuel station. Activities such as carelessness,
maintenance, housekeeping, slips trips and falls, transportation
hazard, major and minor injuries, robbery and snake bites has a
potential to create unsafe conditions. The level of risk of these
hazards varies according to location and country. The emphasis on
safety considerations by the government is variable all around the
world. Developed countries safety records are much better as
compared to developing countries safety statistics. There is no
significant approach available to highlight the unsafe acts and unsafe
conditions during operation and maintenance of fuel station. Fuel
station is the most commonly available facilities that contain
flammable and hazardous materials. Due to continuous operation of
fuel station they pose various hazards to people, environment and
assets of an organization. To control these hazards, there is a need for
specific approach. PFS operation is unique as compared to other
businesses. For smooth operations it demands an involvement of
operating company, contractor and operator group. This study will
focus to address hazard contributing factors that have a potential to
make PFS operation risky. One year data collected, 902 activities
analyzed, comparisons were made to highlight significant
contributing factors. The study will provide help and assistance to
PFS outlet marketing companies to make their fuel station operation
safer. It will help health safety and environment (HSE) professionals
to arrest the gap available related to safety matters at PFS.
Abstract: The validity of Herzberg-s Two-Factor Theory of
Motivation was tested empirically by surveying 2372 chemical fiber
employees in 2012. In the valid sample of 1875 respondents, the
degree of overall job satisfaction was more than moderate. The most
highly valued components of job satisfaction were: “corporate image,"
“collaborative working atmosphere," and “supervisor-s expertise";
whereas the lowest mean score was 34.65 for “job rotation and
promotion." The top three job retention options rated by the
participants were “good image of the enterprise," “good
compensation," and “workplace is close to my residence." The overall
evaluation of the level of thriving facilitation workplace reached
almost to “mostly agree." For those participants who chose at least
one motivator as their job retention options had significantly greater
job satisfaction than those who chose only hygiene factors as their
retention options. Therefore, Herzberg-s Two-Factor Theory of
Motivation was proven valid in this study.
Abstract: Policies that support entrepreneurship are keys to the
generation of new business. In Brazil, seed capital, installation of
technology parks, programs and zero interest financing, economic
subsidy as Program First Innovative Company (PRIME) are
examples of incentive policies. For the implementation of PRIME, in
particular the Brazilian Innovation Agency (FINEP) decentralized
operationalization so that business incubators could select innovative
projects. This paper analyzes the program PRIME Business Incubator
Center of the State of Sergipe (CISE) after calculating the mean and
standard deviation of the grades obtained by companies in the factors
of innovation, market potential, financial return economic, market
strategy and staff and application of the Mann-Whitney test.
Abstract: This paper presents a model of case based corporate
memory named ReCaRo (REsource, CAse, ROle). The approach
suggested in ReCaRo decomposes the domain to model through a set
of components. These components represent the objects developed by
the company during its activity. They are reused, and sometimes,
while bringing adaptations. These components are enriched by
knowledge after each reuse. ReCaRo builds the corporate memory on
the basis of these components. It models two types of knowledge: 1)
Business Knowledge, which constitutes the main knowledge capital
of the company, refers to its basic skill, thus, directly to the
components and 2) the Experience Knowledge which is a specialised
knowledge and represents the experience gained during the handling
of business knowledge. ReCaRo builds corporate memories which
are made up of five communicating ones.
Abstract: Many companies have switched their processes to project-oriented in the last years. This brings new possibilities and effectiveness not only in the field of external processes connected with the product delivery but also the internal processes as well. However centralized project organization which is based on the role of project manager in the team has proved insufficient in some cases. Agile methods of project organization are trying to solve this problem by bringing new view on the project organization, roles, processes and competences. Scrum is one of these methods which builds on the principles of knowledge management to drive the project to effectiveness from all view angles. Using this method to organize internal and delivery projects helps the organization to create and share knowledge throughout the company. It also supports forming unique competences of individuals and project teams and drives innovations in the company.
Abstract: The Norwegian Military Academy (Army) has
initiated a project with the main ambition to explore possible avenues
to enhancing operational effectiveness through an increased use of
simulation-based training and exercises. Within a cost/benefit
framework, we discuss opportunities and limitations of vertical and
horizontal integration of the existing tactical training system. Vertical
integration implies expanding the existing training system to span the
full range of training from tactical level (platoon, company) to
command and staff level (battalion, brigade). Horizontal integration
means including other domains than army tactics and staff
procedures in the training, such as military ethics, foreign languages,
leadership and decision making. We discuss each of the integration
options with respect to purpose and content of training, "best
practice" for organising and conducting simulation-based training,
and suggest how to evaluate training procedures and measure
learning outcomes. We conclude by giving guidelines towards further
explorative work and possible implementation.
Abstract: Fast development of technologies, economic globalization and many other external circumstances stimulate company’s competitiveness. One of the major trends in today’s business is the shift to the exploitation of the Internet and electronic environment for entrepreneurial needs. Latest researches confirm that e-environment provides a range of possibilities and opportunities for companies, especially for micro-, small- and medium-sized companies, which have limited resources. The usage of e-tools raises the effectiveness and the profitability of an organization, as well as its competitiveness.
In the electronic market, as in the classic one, there are factors, such as globalization, development of new technology, price sensitive consumers, Internet, new distribution and communication channels that influence entrepreneurship. As a result of eenvironment development, e-commerce and e-marketing grow as well.
Objective of the paper: To describe and identify factors influencing company’s competitiveness in e-environment.
Research methodology: The authors employ well-established quantitative and qualitative methods of research: grouping, analysis, statistics method, factor analysis in SPSS 20 environment, etc. The theoretical and methodological background of the research is formed by using scientific researches and publications, such as that from mass media and professional literature; statistical information from legal institutions as well as information collected by the authors during the surveying process.
Research result: The authors detected and classified factors influencing competitiveness in e-environment.
In this paper, the authors presented their findings based on theoretical, scientific, and field research. Authors have conducted a research on e-environment utilization among Latvian enterprises.