Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

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.

An Experimental Investigation of Thermoelectric Air-Cooling Module

This article experimentally investigates the thermal performance of thermoelectric air-cooling module which comprises a thermoelectric cooler (TEC) and an air-cooling heat sink. The influences of input current and heat load are determined. And performances under each situation are quantified by thermal resistance analysis. Since TEC generates Joule heat, this nature makes construction of thermal resistance network difficult. To simplify the analysis, this article emphasizes on the resistance heat load might meet when passing through the device. Therefore, the thermal resistances in this paper are to divide temperature differences by heat load. According to the result, there exists an optimum input current under every heating power. In this case, the optimum input current is around 6A or 7A. The performance of the heat sink would be improved with TEC under certain heating power and input current, especially at a low heat load. According to the result, the device can even make the heat source cooler than the ambient. However, TEC is not always effective at every heat load and input current. In some situation, the device works worse than the heat sink without TEC. To determine the availability of TEC, this study figures out the effective operating region in which the TEC air-cooling module works better than the heat sink without TEC. The result shows that TEC is more effective at a lower heat load. If heat load is too high, heat sink with TEC will perform worse than without TEC. The limit of this device is 57W. Besides, TEC is not helpful if input current is too high or too low. There is an effective range of input current, and the range becomes narrower when the heat load grows.

Enhanced Efficacy of Kinetic Power Transform for High-Speed Wind Field

The three-time-scale plant model of a wind power generator, including a wind turbine, a flexible vertical shaft, a Variable Inertia Flywheel (VIF) module, an Active Magnetic Bearing (AMB) unit and the applied wind sequence, is constructed. In order to make the wind power generator be still able to operate as the spindle speed exceeds its rated speed, the VIF is equipped so that the spindle speed can be appropriately slowed down once any stronger wind field is exerted. To prevent any potential damage due to collision by shaft against conventional bearings, the AMB unit is proposed to regulate the shaft position deviation. By singular perturbation order-reduction technique, a lower-order plant model can be established for the synthesis of feedback controller. Two major system parameter uncertainties, an additive uncertainty and a multiplicative uncertainty, are constituted by the wind turbine and the VIF respectively. Frequency Shaping Sliding Mode Control (FSSMC) loop is proposed to account for these uncertainties and suppress the unmodeled higher-order plant dynamics. At last, the efficacy of the FSSMC is verified by intensive computer and experimental simulations for regulation on position deviation of the shaft and counter-balance of unpredictable wind disturbance.

Modeling of Fluid Flow in 2D Triangular, Sinusoidal, and Square Corrugated Channels

The main focus of the work was concerned with hydrodynamic and thermal analysis of the plate heat exchanger channel with corrugation patterns suggested to be triangular, sinusoidal, and square corrugation. This study was to numerically model and validate the triangular corrugated channel with dimensions/parameters taken from open literature, and then model/analyze both sinusoidal, and square corrugated channel referred to the triangular model. Initially, 2D modeling with local extensive analysis for triangular corrugated channel was carried out. By that, all local pressure drop, wall shear stress, friction factor, static temperature, heat flux, Nusselt number, and surface heat coefficient, were analyzed to interpret the hydrodynamic and thermal phenomena occurred in the flow. Furthermore, in order to facilitate confidence in this model, a comparison between the values predicted, and experimental results taken from literature for almost the same case, was done. Moreover, a holistic numerical study for sinusoidal and square channels together with global comparisons with triangular corrugation under the same condition, were handled. Later, a comparison between electric, and fluid cooling through varying the boundary condition was achieved. The constant wall temperature and constant wall heat flux boundary conditions were employed, and the different resulted Nusselt numbers as a consequence were justified. The results obtained can be used to come up with an optimal design, a 'compromise' between heat transfer and pressure drop.

Effect of Geum Kokanicum Total Extract on Induced Nociception and Inflammation in Male Mice

The aim of this study is evaluating the antinociceptive and anti-inflamatory activity of Geum kokanicum. After determination total extract LD50, different doses of extract were chosen for intrapritoneal injections. In inflammation test, male NMRI mice were divided into 6 groups: control (normal saline), positive control (Dexamethasone 15mg/kg), and total extract (0.025, 0.05, 0.1, and 0.2 gr/kg). The inflammation was produced by xyleneinduced edema. In order to evaluate the antinociceptive effect of total extract, formalin test was used. Mice were divided into 6 groups: control, positive control (morphine 10mg/kg), and 4 groups which received total extract. Then they received Formalin. The animals were observed for the reaction to pain. Data were analyzed using One-way ANOVA followed by Tukey-Kramer multiple comparison test. LD50 was 1 gr/kg. Data indicated that 0.5,0.1 and 0.2 gr/kg doses of total extract have particular antinociceptive and antiinflammatory effects in a comparison with control (P

Almost Periodic Sequence Solutions of a Discrete Cooperation System with Feedback Controls

In this paper, we consider the almost periodic solutions of a discrete cooperation system with feedback controls. Assuming that the coefficients in the system are almost periodic sequences, we obtain the existence and uniqueness of the almost periodic solution which is uniformly asymptotically stable.

Modification of Anodized Mg Alloy Surface By Pulse Condition for Biodegradable Material

Magnesium is used implant material potentially for non-toxicity to the human body. Due to the excellent bio-compatibility, Mg alloys is applied to implants avoiding removal second surgery. However, it is found commercial magnesium alloys including aluminum has low corrosion resistance, resulting subcutaneous gas bubbles and consequently the approach as permanent bio-materials. Generally, Aluminum is known to pollution substance, and it raises toxicity to nervous system. Therefore especially Mg-35Zn-3Ca alloy is prepared for new biodegradable materials in this study. And the pulsed power is used in constant-current mode of DC power kinds of anodization. Based on the aforementioned study, it examines corrosion resistance and biocompatibility by effect of current and frequency variation. The surface properties and thickness were compared using scanning electronic microscopy. Corrosion resistance was assessed via potentiodynamic polarization and the effect of oxide layer on the body was assessed cell viability. Anodized Mg-35Zn-3Ca alloy has good biocompatibility in vitro by current and frequency variation.

An Analytical Electron Mobility Model based on Particle Swarm Computation for Siliconbased Devices

The study of the transport coefficients in electronic devices is currently carried out by analytical and empirical models. This study requires several simplifying assumptions, generally necessary to lead to analytical expressions in order to study the different characteristics of the electronic silicon-based devices. Further progress in the development, design and optimization of Silicon-based devices necessarily requires new theory and modeling tools. In our study, we use the PSO (Particle Swarm Optimization) technique as a computational tool to develop analytical approaches in order to study the transport phenomenon of the electron in crystalline silicon as function of temperature and doping concentration. Good agreement between our results and measured data has been found. The optimized analytical models can also be incorporated into the circuits simulators to study Si-based devices without impact on the computational time and data storage.

Design of a DCT-based Image Compression with Efficient Enhancement Filter

The algorithm represents the DCT coefficients to concentrate signal energy and proposes combination and dictator to eliminate the correlation in the same level subband for encoding the DCT-based images. This work adopts DCT and modifies the SPIHT algorithm to encode DCT coefficients. The proposed algorithm also provides the enhancement function in low bit rate in order to improve the perceptual quality. Experimental results indicate that the proposed technique improves the quality of the reconstructed image in terms of both PSNR and the perceptual results close to JPEG2000 at the same bit rate.

Enhancing Cache Performance Based on Improved Average Access Time

A high performance computer includes a fast processor and millions bytes of memory. During the data processing, huge amount of information are shuffled between the memory and processor. Because of its small size and its effectiveness speed, cache has become a common feature of high performance computers. Enhancing cache performance proved to be essential in the speed up of cache-based computers. Most enhancement approaches can be classified as either software based or hardware controlled. The performance of the cache is quantified in terms of hit ratio or miss ratio. In this paper, we are optimizing the cache performance based on enhancing the cache hit ratio. The optimum cache performance is obtained by focusing on the cache hardware modification in the way to make a quick rejection to the missed line's tags from the hit-or miss comparison stage, and thus a low hit time for the wanted line in the cache is achieved. In the proposed technique which we called Even- Odd Tabulation (EOT), the cache lines come from the main memory into cache are classified in two types; even line's tags and odd line's tags depending on their Least Significant Bit (LSB). This division is exploited by EOT technique to reject the miss match line's tags in very low time compared to the time spent by the main comparator in the cache, giving an optimum hitting time for the wanted cache line. The high performance of EOT technique against the familiar mapping technique FAM is shown in the simulated results.

Promoting Mental and Spiritual Health among Postpartum Mothers to Extend Breastfeeding Period

The purpose of this study was to study postpartum breastfeeding mothers to determine the impact their psychosocial and spiritual dimensions play in promoting full-term (6 month duration) breastfeeding of their infants. Purposive and snowball sampling methods were used to identify and recruit the study's participants. A total of 23 postpartum mothers, who were breastfeeding within 6 weeks after giving birth, participated in this study. In-depth interviews combined with observations, participant focus groups, and ethnographic records were used for data collection. The Data were then analyzed using content analysis and typology. The results of this study illustrated that postpartum mothers experienced fear and worry that they would lack support from their spouse, family and peers, and that their infant would not get enough milk It was found that the main barrier mothers faced in breastfeeding to full-term was the difficulty of continuing to breastfeed when returning to work. 81.82% of the primiparous mothers and 91.67% of the non-primiparous mothers were able to breastfeed for the desired full-term of 6 months. Factors found to be related to breastfeeding for six months included 1) belief and faith in breastfeeding, 2) support from spouse and family members, 3) counseling from public health nurses and friends. The sample also provided evidence that religious principles such as tolerance, effort, love, and compassion to their infant, and positive thinking, were used in solving their physical, mental and spiritual problems.

Influence of Axial Magnetic Field on the Electrical Breakdown and Secondary Electron Emission in Plane-Parallel Plasma Discharge

The influence of axial magnetic field (B=0.48 T) on the variation of ionization efficiency coefficient h and secondary electron emission coefficient g with respect to reduced electric field E/P is studied at a new range of plane-parallel electrode spacing (0< d< 20 cm) and different nitrogen working pressure between 0.5-20 Pa. The axial magnetic field is produced from an inductive copper coil of radius 5.6 cm. The experimental data of breakdown voltage is adopted to estimate the mean Paschen curves at different working features. The secondary electron emission coefficient is calculated from the mean Paschen curve and used to determine the minimum breakdown voltage. A reduction of discharge voltage of about 25% is investigated by the applied of axial magnetic field. At high interelectrode spacing, the effect of axial magnetic field becomes more significant for the obtained values of h but it was less for the values of g.

On the Dynamic Behaviour of a Four-Bar Linkage Driven by a Velocity Controlled DC Motor

The dynamic behaviour of a four-bar linkage driven by a velocity controlled DC motor is discussed in the paper. In particular the author presents the results obtained by means of a specifically developed software, which implements the mathematical models of all components of the system (linkage, transmission, electric motor, control devices). The use of this software enables a more efficient design approach, since it allows the designer to check, in a simple and immediate way, the dynamic behaviour of the mechanism, arising from different values of the system parameters.

An Effective Hybrid Genetic Algorithm for Job Shop Scheduling Problem

The job shop scheduling problem (JSSP) is well known as one of the most difficult combinatorial optimization problems. This paper presents a hybrid genetic algorithm for the JSSP with the objective of minimizing makespan. The efficiency of the genetic algorithm is enhanced by integrating it with a local search method. The chromosome representation of the problem is based on operations. Schedules are constructed using a procedure that generates full active schedules. In each generation, a local search heuristic based on Nowicki and Smutnicki-s neighborhood is applied to improve the solutions. The approach is tested on a set of standard instances taken from the literature and compared with other approaches. The computation results validate the effectiveness of the proposed algorithm.

CFD Analysis of Two Phase Flow in a Horizontal Pipe – Prediction of Pressure Drop

In designing of condensers, the prediction of pressure drop is as important as the prediction of heat transfer coefficient. Modeling of two phase flow, particularly liquid – vapor flow under diabatic conditions inside a horizontal tube using CFD analysis is difficult with the available two phase models in FLUENT due to continuously changing flow patterns. In the present analysis, CFD analysis of two phase flow of refrigerants inside a horizontal tube of inner diameter, 0.0085 m and 1.2 m length is carried out using homogeneous model under adiabatic conditions. The refrigerants considered are R22, R134a and R407C. The analysis is performed at different saturation temperatures and at different flow rates to evaluate the local frictional pressure drop. Using Homogeneous model, average properties are obtained for each of the refrigerants that is considered as single phase pseudo fluid. The so obtained pressure drop data is compared with the separated flow models available in literature.

Improvement in Performance and Emission Characteristics of a Single Cylinder S.I. Engine Operated on Blends of CNG and Hydrogen

This paper presents the experimental results of a single cylinder Enfield engine using an electronically controlled fuel injection system which was developed to carry out exhaustive tests using neat CNG, and mixtures of hydrogen in compressed natural gas (HCNG) as 0, 5, 10, 15 and 20% by energy. Experiments were performed at 2000 and 2400 rpm with wide open throttle and varying the equivalence ratio. Hydrogen which has fast burning rate, when added to compressed natural gas, enhances its flame propagation rate. The emissions of HC, CO, decreased with increasing percentage of hydrogen but NOx was found to increase. The results indicated a marked improvement in the brake thermal efficiency with the increase in percentage of hydrogen added. The improved thermal efficiency was clearly observed to be more in lean region as compared to rich region. This study is expected to reduce vehicular emissions along with increase in thermal efficiency and thus help in reduction of further environmental degradation.

Image Segmentation Based on Graph Theoretical Approach to Improve the Quality of Image Segmentation

Graph based image segmentation techniques are considered to be one of the most efficient segmentation techniques which are mainly used as time & space efficient methods for real time applications. How ever, there is need to focus on improving the quality of segmented images obtained from the earlier graph based methods. This paper proposes an improvement to the graph based image segmentation methods already described in the literature. We contribute to the existing method by proposing the use of a weighted Euclidean distance to calculate the edge weight which is the key element in building the graph. We also propose a slight modification of the segmentation method already described in the literature, which results in selection of more prominent edges in the graph. The experimental results show the improvement in the segmentation quality as compared to the methods that already exist, with a slight compromise in efficiency.

Learning Style and Learner Satisfaction in a Course Delivery Context

This paper describes the results and implications of a correlational study of learning styles and learner satisfaction. The relationship of these empirical concepts was examined in the context of traditional versus e-blended modes of course delivery in an introductory graduate research course. Significant results indicated that the visual side of the visual-verbal dimension of students- learning style(s) was positively correlated to satisfaction with themselves as learners in an e-blended course delivery mode and negatively correlated to satisfaction with the classroom environment in the context of a traditional classroom course delivery mode.

Decomposition Method for Neural Multiclass Classification Problem

In this article we are going to discuss the improvement of the multi classes- classification problem using multi layer Perceptron. The considered approach consists in breaking down the n-class problem into two-classes- subproblems. The training of each two-class subproblem is made independently; as for the phase of test, we are going to confront a vector that we want to classify to all two classes- models, the elected class will be the strongest one that won-t lose any competition with the other classes. Rates of recognition gotten with the multi class-s approach by two-class-s decomposition are clearly better that those gotten by the simple multi class-s approach.

Study of Effect of Removal of Shiftrows and Mixcolumns Stages of AES and AES-KDS on their Encryption Quality and Hence Security

This paper demonstrates the results when either Shiftrows stage or Mixcolumns stage and when both the stages are omitted in the well known block cipher Advanced Encryption Standard(AES) and its modified version AES with Key Dependent S-box(AES-KDS), using avalanche criterion and other tests namely encryption quality, correlation coefficient, histogram analysis and key sensitivity tests.