Abstract: In this paper delamination phenomenon in
Carbon-Epoxy laminated composite material is investigated
numerically. Arcan apparatus and specimen is modeled in ABAQUS
finite element software for different loading conditions and crack
geometries. The influence of variation of crack geometry on
interlaminar fracture stress intensity factor and energy release rate for
various mixed mode ratios and pure mode I and II was studied. Also,
correction factors for this specimen for different crack length ratios
were calculated. The finite element results indicate that for loading
angles close to pure mode-II loading, a high ratio of mode-II to
mode-I fracture is dominant and there is an opposite trend for loading
angles close to pure mode-I loading. It confirms that by varying the
loading angle of Arcan specimen pure mode-I, pure mode-II and a
wide range of mixed-mode loading conditions can be created and
tested. Also, numerical results confirm that the increase of the mode-
II loading contribution leads to an increase of fracture resistance in
the CF/PEI composite (i.e., a reduction in the total strain energy
release rate) and the increase of the crack length leads to a reduction
of interlaminar fracture resistance in the CF/PEI composite (i.e., an
increase in the total interlaminar strain energy release rate).
Abstract: In rapidly changing market environment, firms are investing a lot of time and resources into new product development (NPD) projects to make profit and to obtain competitive advantage. However, failure rate of NPD projects is becoming high due to various internal and external risks which hinder successful NPD projects. To reduce the failure rate, it is critical that risks have to be managed effectively and efficiently through good strategy, and treated by optimal responses to minimize risk cost. Four strategies are adopted to handle the risks in this study. The optimal responses are characterized by high reduction of risk costs with high efficiency. This study suggests a framework to decide the optimal responses considering the core risks, risk costs, response efficiency and response costs for successful NPD projects. Both binary particles warm optimization (BPSO) and multi-objective particle swarm optimization (MOPSO) methods are mainly used in the framework. Although several limitations exist in use for real industries, the frame work shows good strength for handling the risks with highly scientific ways through an example.
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: carbonylation of methanol in homogenous phase is
one of the major routesfor production of acetic acid. Amongst group
VIII metal catalysts used in this process iridium has displayed the
best capabilities. To investigate effect of operating parameters like:
temperature, pressure, methyl iodide, methyl acetate, iridium,
ruthenium, and water concentrations on the reaction rate,
experimental design for this system based upon central composite
design (CCD) was utilized. Statistical rate equation developed by this
method contained individual, interactions and curvature effects of
parameters on the reaction rate. The model with p-value less than
0.0001 and R2 values greater than 0.9; confirmeda satisfactory fitness
of the experimental and theoretical studies. In other words, the
developed model and experimental data obtained passed all
diagnostic tests establishing this model as a statistically significant.
Abstract: Hydrothermally synthesized high silica borosilicates
with the MFI structure was subjected to several characterization
techniques. The effect of boron on the structure and acidity of
HZSM-5 catalyst were studied by XRD, SEM, N2 adsorption, solid
state NMR, NH3-TPD. It was confirmed that boron had entered the
framework in the boron samples. The results also revealed that strong
acidity was weakened and weak acidity was strengthened by the
boron added zeolite framework compared with parent catalyst. The
catalytic performance was carried out in a fixed bed at 460°C for
methanol to propylene (MTP) reaction. The results of MTP reaction
showed a great increment of the propylene selectivity and excellent
stability for the B-HZSM-5. The catalyst exhibited about 81%
selectivity to C2
= - C4
= olefins with 40% selectivity of propylene as
major component at near 100% methanol conversion, and the stable
performance in the studied period was 100h.
Abstract: This study examines the impact of working capital
management on firms- performance and market value of the firms in
Nigeria. A sample of fifty four non-financial quoted firms in Nigeria
listed on the Nigeria Stock Exchange was used for this study. Data
were collected from annual reports of the sampled firms for the
period 1995-2009. This result shows there is a significant negative
relationship between cash conversion cycle and market valuation
and firm-s performance. It also shows that debt ratio is positively
related to market valuation and negatively related firm-s
performance. The findings confirm that there is a significant
relationship between Market valuation, profitability and working
capital component in line with previous studies. This mean that
Nigeria firms should ensure adequate management of working
capital especially cash conversion cycle components of account
receivables, account payables and inventories, as efficiency working
capital management is expected to contribute positively to the firms-
market value.
Abstract: This paper presents a new method for the
implementation of a direct rotor flux control (DRFOC) of induction
motor (IM) drives. It is based on the rotor flux components
regulation. The d and q axis rotor flux components feed proportional
integral (PI) controllers. The outputs of which are the target stator
voltages (vdsref and vqsref). While, the synchronous speed is depicted at
the output of rotor speed controller. In order to accomplish variable
speed operation, conventional PI like controller is commonly used.
These controllers provide limited good performances over a wide
range of operations even under ideal field oriented conditions. An
alternate approach is to use the so called fuzzy logic controller. The
overall investigated system is implemented using dSpace system
based on digital signal processor (DSP). Simulation and experimental
results have been presented for a one kw IM drives to confirm the
validity of the proposed algorithms.
Abstract: Organizational culture fosters innovation, and innovation is the main engine to be sustained within the uncertainty market. Like other countries, the construction industry significantly contributes to the economy, society and technology of Malaysia, yet, innovation is still considered slow compared to other industries such as manufacturing. Given the important role of an architect as the key player and the contributor of new ideas in the construction industry, there is a call to identify the issue and improve the current situation by focusing on the architectural firms. In addition, the existing studies tend to focus only on a few dimensions of organizational culture and very few studies consider whether innovation is being generated or adopted. Hence, the present research tends to fill in the gap by identifying the organizational cultures that foster or hinder innovation generation and/or innovation adoption, and propose a model of organizational culture and innovation generation and/or adoption.
Abstract: This paper explores the effectiveness of machine
learning techniques in detecting firms that issue fraudulent financial
statements (FFS) and deals with the identification of factors
associated to FFS. To this end, a number of experiments have been
conducted using representative learning algorithms, which were
trained using a data set of 164 fraud and non-fraud Greek firms in the
recent period 2001-2002. The decision of which particular method to
choose is a complicated problem. A good alternative to choosing
only one method is to create a hybrid forecasting system
incorporating a number of possible solution methods as components
(an ensemble of classifiers). For this purpose, we have implemented
a hybrid decision support system that combines the representative
algorithms using a stacking variant methodology and achieves better
performance than any examined simple and ensemble method. To
sum up, this study indicates that the investigation of financial
information can be used in the identification of FFS and underline the
importance of financial ratios.
Abstract: In single trial analysis, when using Principal
Component Analysis (PCA) to extract Visual Evoked Potential
(VEP) signals, the selection of principal components (PCs) is an
important issue. We propose a new method here that selects only
the appropriate PCs. We denote the method as selective eigen-rate
(SER). In the method, the VEP is reconstructed based on the rate
of the eigen-values of the PCs. When this technique is applied on
emulated VEP signals added with background
electroencephalogram (EEG), with a focus on extracting the
evoked P3 parameter, it is found to be feasible. The improvement
in signal to noise ratio (SNR) is superior to two other existing
methods of PC selection: Kaiser (KSR) and Residual Power (RP).
Though another PC selection method, Spectral Power Ratio (SPR)
gives a comparable SNR with high noise factors (i.e. EEGs), SER
give more impressive results in such cases. Next, we applied SER
method to real VEP signals to analyse the P3 responses for
matched and non-matched stimuli. The P3 parameters extracted
through our proposed SER method showed higher P3 response for
matched stimulus, which confirms to the existing neuroscience
knowledge. Single trial PCA using KSR and RP methods failed to
indicate any difference for the stimuli.
Abstract: There are three distinct stages in the evolution of
economic thought, namely:
1. in the first stage, the major concern was to accelerate
economic growth with increased availability of material
goods, especially in developing economies with very low
living standards, because poverty eradication meant faster
economic growth.
2. in the second stage, economists made distinction between
growth and development. Development was seen as going
beyond economic growth, and bringing certain changes in
the structure of the economy with more equitable
distribution of the benefits of growth, with the growth
coming automatic and sustained.
3. the third stage is now reached. Our concern is now with
“sustainable development", that is, development not only
for the present but also of the future.
Thus the focus changed from “sustained growth" to “sustained
development". Sustained development brings to the fore the long
term relationship between the ecology and economic development.
Since the creation of UNEP in 1972 it has worked for
development without destruction for environmentally sound and
sustained development. It was realised that the environment cannot
be viewed in a vaccum, it is not separate from development, nor is it
competing. It suggested for the integration of the environment with
development whereby ecological factors enter development planning,
socio-economic policies, cost-benefit analysis, trade, technology
transfer, waste management, educational and other specific areas.
Industrialisation has contributed to the growth of economy of
several countries. It has improved the standards of living of its people
and provided benefits to the society. It has also created in the process
great environmental problems like climate change, forest destruction
and denudation, soil erosion and desertification etc.
On the other hand, industry has provided jobs and improved the
prospects of wealth for the industrialists. The working class
communities had to simply put up with the high levels of pollution in
order to keep up their jobs and also to save their income.
There are many roots of the environmental problem. They may be
political, economic, cultural and technological conditions of the
modern society. The experts concede that industrial growth lies
somewhere close to the heart of the matter. Therefore, the objective
of this paper is not to document all roots of an environmental crisis
but rather to discuss the effects of industrial growth and
development.
We have come to the conclusion that although public intervention
is often unnecessary to ensure that perfectly competitive markets will
function in society-s best interests, such intervention is necessary
when firms or consumers pollute.
Abstract: In this paper, we discuss the paradigm shift in bank
capital from the “gone concern" to the “going concern" mindset. We
then propose a methodology for pricing a product of this shift called
Contingent Capital Notes (“CoCos"). The Merton Model can
determine a price for credit risk by using the firm-s equity value as a
call option on those assets. Our pricing methodology for CoCos also
uses the credit spread implied by the Merton Model in a subsequent
derivative form created by John Hull et al . Here, a market implied
asset volatility is calculated by using observed market CDS spreads.
This implied asset volatility is then used to estimate the probability of
triggering a predetermined “contingency event" given the distanceto-
trigger (DTT). The paper then investigates the effect of varying
DTTs and recovery assumptions on the CoCo yield. We conclude
with an investment rationale.
Abstract: To investigate the correspondence of theory and
practice, a successfully implemented Knowledge Management
System (KMS) is explored through the lens of Alavi and Leidner-s
proposed KMS framework for the analysis of an information system
in knowledge management (Framework-AISKM). The applied KMS
system was designed to manage curricular knowledge in a distributed
university environment. The motivation for the KMS is discussed
along with the types of knowledge necessary in an academic setting.
Elements of the KMS involved in all phases of capturing and
disseminating knowledge are described. As the KMS matures the
resulting data stores form the precursor to and the potential for
knowledge mining. The findings from this exploratory study indicate
substantial correspondence between the successful KMS and the
theory-based framework providing provisional confirmation for the
framework while suggesting factors that contributed to the system-s
success. Avenues for future work are described.
Abstract: In this cyber age, the job market has been rapidly transforming and being digitalized. Submitting a paper-based curriculum vitae (CV) nowadays does not grant a job seeker a high employability rate. This paper calls for attention on the creation of mobile Curriculum Vitae or m-CV (http://mcurriculumvitae. blogspot.com), a sample of an individual CV developed using weblog, which can enhance the job hunter especially fresh graduate-s higher marketability rate. This study is designed to identify the perceptions held by Malaysian university students regarding m-CV grounded on a modified Technology Acceptance Model (TAM). It measures the strength and the direction of relationships among three major variables – Perceived Ease of Use (PEOU), Perceived Usefulness (PU) and Behavioral Intention (BI) to use. The finding shows that university students generally accepted adopting m-CV since they perceived m-CV to be more useful rather than easy to use. Additionally, this study has confirmed TAM to be a useful theoretical model in helping to understand and explain the behavioral intention to use Web 2.0 application-weblog publishing their CV. The result of the study has underlined another significant positive value of using weblog to create personal CV. Further research of m-CV has been highlighted in this paper.
Abstract: Bovine viral diarrhea virus (BVDV) can cause lifelong
persistent infection. One reason for the phenomena is attributed to
BVDV infection to placenta tissue. However the mechanisms that
BVDV invades into placenta tissue remain unclear. To clarify the
molecular mechanisms, we investigated the possible means that
BVDV entered into bovine trophoblast cells (TPC). Yeast two-hybrid
system was used to identify proteins extracted from TPC, which
interact with BVDV envelope glycoprotein E2. A PGbkt7-E2 yeast
expression vector and TPC cDNA library were constructed. Through
two rounds of screening, three positive clones were identified.
Sequencing analysis indicated that all the three positive clones
encoded the same protein clathrin. Physical interaction between
clathrin and BVDV E2 protein was further confirmed by
coimmunoprecipitation experiments. This result suggested that the
clathrin might play a critical role in the process of BVDV entry into
placenta tissue and might be a novel antiviral target for preventing
BVDV infection.
Abstract: The performance of adaptive beamforming degrades
substantially in the presence of steering vector mismatches. This
degradation is especially severe in the near-field, for the
3-dimensional source location is more difficult to estimate than the
2-dimensional direction of arrival in far-field cases. As a solution, a
novel approach of near-field robust adaptive beamforming (RABF) is
proposed in this paper. It is a natural extension of the traditional
far-field RABF and belongs to the class of diagonal loading
approaches, with the loading level determined based on worst-case
performance optimization. However, different from the methods
solving the optimal loading by iteration, it suggests here a simple
closed-form solution after some approximations, and consequently,
the optimal weight vector can be expressed in a closed form. Besides
simplicity and low computational cost, the proposed approach reveals
how different factors affect the optimal loading as well as the weight
vector. Its excellent performance in the near-field is confirmed via a
number of numerical examples.
Abstract: The main objective of this paper is to contribute the
existing knowledge transfer and IT Outsourcing literature
specifically in the context of Malaysia by reviewing the current
practices of e-government IT outsourcing in Malaysia including the
issues and challenges faced by the public agencies in transferring the
knowledge during the engagement. This paper discusses various
factors and different theoretical model of knowledge transfer starting
from the traditional model to the recent model suggested by the
scholars. The present paper attempts to align organizational
knowledge from the knowledge-based view (KBV) and
organizational learning (OL) lens. This review could help shape the
direction of both future theoretical and empirical studies on inter-firm
knowledge transfer specifically on how KBV and OL perspectives
could play significant role in explaining the complex relationships
between the client and vendor in inter-firm knowledge transfer and
the role of organizational management information system and
Transactive Memory System (TMS) to facilitate the organizational
knowledge transferring process. Conclusion is drawn and further
research is suggested.
Abstract: A key to success of high quality software development
is to define valid and feasible requirements specification. We have
proposed a method of model-driven requirements analysis using
Unified Modeling Language (UML). The main feature of our method
is to automatically generate a Web user interface mock-up from UML
requirements analysis model so that we can confirm validity of
input/output data for each page and page transition on the system by
directly operating the mock-up. This paper proposes a support method
to check the validity of a data life cycle by using a model checking tool
“UPPAAL" focusing on CRUD (Create, Read, Update and Delete).
Exhaustive checking improves the quality of requirements analysis
model which are validated by the customers through automatically
generated mock-up. The effectiveness of our method is discussed by a
case study of requirements modeling of two small projects which are a
library management system and a supportive sales system for text
books in a university.
Abstract: Intermetallic Ni3Al – based alloys belong to a group
of advanced materials characterized by good chemical and physical
properties (such as structural stability, corrosion resistance) which
offer advenced technological applications. The paper presents the
study of catalytic properties of Ni3Al foils (thickness approximately
50 &m) in the methanol and hexane decomposition. The egzamined
material posses microcrystalline structure without any additional
catalysts on the surface. The better catalytic activity of Ni3Al foils
with respect to quartz plates in both methanol and hexane
decomposition was confirmed. On thin Ni3Al foils the methanol
conversion reaches approximately 100% above 480 oC while the
hexane conversion reaches approximately 100% (98,5%) at 500 oC.
Deposit formed during the methanol decomposition is built up of
carbon nanofibers decorated with metal-like nanoparticles.
Abstract: One major issue that is regularly cited as a block to
the widespread use of online assessments in eLearning, is that of the
authentication of the student and the level of confidence that an
assessor can have that the assessment was actually completed by that
student. Currently, this issue is either ignored, in which case
confidence in the assessment and any ensuing qualification is
damaged, or else assessments are conducted at central, controlled
locations at specified times, losing the benefits of the distributed
nature of the learning programme. Particularly as we move towards
constructivist models of learning, with intentions towards achieving
heutagogic learning environments, the benefits of a properly
managed online assessment system are clear. Here we discuss some
of the approaches that could be adopted to address these issues,
looking at the use of existing security and biometric techniques,
combined with some novel behavioural elements. These approaches
offer the opportunity to validate the student on accessing an
assessment, on submission, and also during the actual production of
the assessment. These techniques are currently under development in
the DECADE project, and future work will evaluate and report their
use..