Abstract: Economic crime (i.e. corporate fraud) has a
significant impact on business. This study analyzes the fraud cases
reported by the Malaysian Securities Commission. Frauds involving
market manipulation and/or illegal share trading are the most
common types of fraud reported over the 6 years analyzed. The
highest number of frauds reported involved investment and fund
holding companies. Alarmingly the results indicate quite a high
number of frauds cases are committed by management. The higher
number of Chinese perpetrators may be due to fact that they are the
dominant group in Malaysian business. The result also shows that
more than half of companies involved with fraud are privately held
companies in the investment/fund/finance sector. The results of this
study highlight general characteristic of perpetrators (person and
company) that commit fraud which could help the regulators in their
monitoring and enforcement activities. To investors, this would help
in analyzing their business investment or portfolio risk.
Abstract: Experimental investigation of the effect of
hydrophobic injection on siloxane basis on the properties of oldfashioned
type of ceramic brick is presented in the paper. At the
experimental testing, the matrix density, total open porosity, pore size
distribution, sorptivity, water absorption coefficient, sorption and
desorption isotherms are measured for the original, as well as the
hydrophobic-injection treated brick. On the basis of measured data,
the functionality of the hydrophobic injection for the moisture ingress
prevention into the studied ceramic brick is assessed.
Abstract: Cellular networks provide voice and data services to the users with mobility. To deliver services to the mobile users, the cellular network is capable of tracking the locations of the users, and allowing user movement during the conversations. These capabilities are achieved by the location management. Location management in mobile communication systems is concerned with those network functions necessary to allow the users to be reached wherever they are in the network coverage area. In a cellular network, a service coverage area is divided into smaller areas of hexagonal shape, referred to as cells. The cellular concept was introduced to reuse the radio frequency. Continued expansion of cellular networks, coupled with an increasingly restricted mobile spectrum, has established the reduction of communication overhead as a highly important issue. Much of this traffic is used in determining the precise location of individual users when relaying calls, with the field of location management aiming to reduce this overhead through prediction of user location. This paper describes and compares various location management schemes in the cellular networks.
Abstract: The objective of current issue was to develop a model
of testicular herpes simplex virus (HSV) type I infection for
assessment of viral effect on fertility. 56 male mice were inoculated
intraperitoneally with different concentrations of HSV on 8 day post
partum. It was revealed that the optimal dose was 100 plaque
forming units per mice as it provided testicular infection in 100% of
survivors. HSV proteins were detected both in somatic and germ
cells (spermatogonia, spermatocytes, spermatides). Although DNA
load in testis was descending from 3 to 28 days post infection only
12.5% of infected males had offspring after mating with uninfected
females comparing to 87.5% in control (p=0.012). These results are
the first direct evidence for HSV impact in male sterility. Prepuberal
mice appeared to be a suitable model for investigation of
pathogenesis of virus-associated fertility disorders.
Abstract: This paper mathematically analyses the varying
magnitude of production loss, which may occur due to idle time (inprocess
waiting time and traveling time) on a linear walking worker
assembly line. Within this flexible and reconfigurable assembly
system, each worker travels down the line carrying out each
assembly task at each station; and each worker accomplishes the
assembly of a unit from start to finish and then travels back to the
first station to start the assembly of a new product. This strategy of
system design attempts to combine the flexibility of the U-shaped
moving worker assembly cell with the efficiency of the conventional
fixed worker assembly line. The paper aims to evaluate the effect of
idle time that may offset the labor efficiency of each walking worker
providing an insight into the mechanism of such a flexible and
reconfigurable assembly system.
Abstract: Aerial and satellite images are information rich. They are also complex to analyze. For GIS systems, many features require fast and reliable extraction of roads and intersections. In this paper, we study efficient and reliable automatic extraction algorithms to address some difficult issues that are commonly seen in high resolution aerial and satellite images, nonetheless not well addressed in existing solutions, such as blurring, broken or missing road boundaries, lack of road profiles, heavy shadows, and interfering surrounding objects. The new scheme is based on a new method, namely reference circle, to properly identify the pixels that belong to the same road and use this information to recover the whole road network. This feature is invariable to the shape and direction of roads and tolerates heavy noise and disturbances. Road extraction based on reference circles is much more noise tolerant and flexible than the previous edge-detection based algorithms. The scheme is able to extract roads reliably from images with complex contents and heavy obstructions, such as the high resolution aerial/satellite images available from Google maps.
Abstract: With the development of the Polyvinyl chloride
(PVC) products in many applications, the challenge of investigating
the raw material composition and reducing the cost have both
become more and more important. Considerable research has been
done investigating the effect of additives on the PVC products. Most
of the PVC composites research investigates only the effect of
single/few factors, at a time. This isolated consideration of the input
factors does not take in consideration the interaction effect of the
different factors. This paper implements a mixture experimental
design approach to find out a cost-effective PVC composition for the
production of electrical-insulation cables considering the ASTM
Designation (D) 6096. The results analysis showed that a minimum
cost can be achieved through using 20% virgin PVC, 18.75%
recycled PVC, 43.75% CaCO3 with participle size 10 microns, 14%
DOP plasticizer, and 3.5% CPW plasticizer. For maximum UTS the
compound should consist of: 17.5% DOP, 62.5% virgin PVC, and
20.0% CaCO3 of particle size 5 microns. Finally, for the highest
ductility the compound should be made of 35% virgin PVC, 20%
CaCO3 of particle size 5 microns, and 45.0% DOP plasticizer.
Abstract: The use of externally bonded Carbon Fiber
Reinforced Polymer (CFRP) reinforcement has proven to be an
effective technique to strengthen steel structures. An experimental
study on CFRP bonded steel plate with double strap joint has been
conducted and specimens are tested under tensile loadings. An
empirical model has been developed using stress-based approach to
predict ultimate capacity of the CFRP bonded steel structure. The
results from the model are comparable with the experimental result
with a reasonable accuracy.
Abstract: In this work the numerical simulation of transient heat
transfer in a cylindrical probe is done. An experiment was conducted
introducing a steel cylinder in a heating chamber and registering its
surface temperature along the time during one hour. In parallel, a
mathematical model was solved for one dimension transient heat
transfer in cylindrical coordinates, considering the boundary
conditions of the test. The model was solved using finite difference
method, because the thermal conductivity in the cylindrical steel bar
and the convection heat transfer coefficient used in the model are
considered temperature dependant functions, and both conditions
prevent the use of the analytical solution. The comparison between
theoretical and experimental results showed the average deviation is
below 2%. It was concluded that numerical methods are useful in
order to solve engineering complex problems. For constant k and h,
the experimental methodology used here can be used as a tool for
teaching heat transfer in mechanical engineering, using mathematical
simplified models with analytical solutions.
Abstract: Currently electronic slide (e-slide) is one of the most common styles in educational presentation. Unfortunately, the utilization of e-slide for the visually impaired is uncommon since they are unable to see the content of such e-slides which are usually composed of text, images and animation. This paper proposes a model for presenting e-slide in multimodal presentation i.e. using conventional slide concurrent with voicing, in both languages Malay and English. At the design level, live multimedia presentation concept is used, while at the implementation level several components are used. The text content of each slide is extracted using COM component, Microsoft Speech API for voicing the text in English language and the text in Malay language is voiced using dictionary approach. To support the accessibility, an auditory user interface is provided as an additional feature. A prototype of such model named as VSlide has been developed and introduced.
Abstract: For decades financial economists have been attempted to determine the optimal investment policy by recognizing the option value embedded in irreversible investment whose project value evolves as a geometric Brownian motion (GBM). This paper aims to examine the effects of the optimal investment trigger and of the misspecification of stochastic processes on investment in real options applications. Specifically, the former explores the consequence of adopting optimal investment rules on the distributions of corporate value under the correct assumption of stochastic process while the latter analyzes the influence on the distributions of corporate value as a result of the misspecification of stochastic processes, i.e., mistaking an alternative process as a GBM. It is found that adopting the correct optimal investment policy may increase corporate value by shifting the value distribution rightward, and the misspecification effect may decrease corporate value by shifting the value distribution leftward. The adoption of the optimal investment trigger has a major impact on investment to such an extent that the downside risk of investment is truncated at the project value of zero, thereby moving the value distributions rightward. The analytical framework is also extended to situations where collection lags are in place, and the result indicates that collection lags reduce the effects of investment trigger and misspecification on investment in an opposite way.
Abstract: Compliance requires an effective communication
within an enterprise as well as towards a company-s external
environment. This requirement commences with the
implementation of compliance within large scale compliance
projects and still persists in the compliance reporting within
standard operations. On the one hand the understanding of
compliance necessities within the organization is promoted.
On the other hand reduction of asymmetric information with
compliance stakeholders is achieved. To reach this goal, a
central reporting must provide a consolidated view of different
compliance efforts- statuses. A concept which could be
adapted for this purpose is the balanced scorecard by Kaplan /
Norton. This concept has not been analyzed in detail
concerning its adequacy for a holistic compliance reporting
starting in compliance projects until later usage in regularly
compliance operations.
At first, this paper evaluates if a holistic compliance
reporting can be designed by using the balanced scorecard
concept. The current status of compliance reporting clearly
shows that scorecards are generally accepted as a compliance
reporting tool and are already used for corporate governance
reporting. Additional specialized compliance IT - solutions
exist in the market. After the scorecard-s adequacy is
thoroughly examined and proofed, an example strategy map as
the basis to derive a compliance balanced scorecard is defined.
This definition answers the question on proceeding in
designing a compliance reporting tool.
Abstract: We discuss a theoretical conceptual framework to help
understand how the new business analytics technologies have
diffused in firms. We draw on three theoretical perspectives for this
purpose. They are innovation diffusion theory, IT Business Value
and the technology-organization-environment theory. We develop a
conceptual framework that helps understand the interlinkages among
factors affecting diffusion of business analytics and its impact on
performance.
Abstract: Obsessive-Compulsive Disorder (OCD) is a common
and disabling condition. Therapist-delivered treatments that use
exposure and response prevention have been found to be very
effective in treating OCD, although they are costly and associated
with high rates of attrition. Effective treatments that can be made
widely available without the need for therapist contact are urgently
needed. This case study represents the first published investigation of
a self-administered cognitive treatment for OCD in a 50-year old
female with a 20 year history of OCD. The treatment evaluation
occurred over 27 weeks, including 12 weeks of self-administration of
the Danger Ideation Reduction Therapy (DIRT) program. Decreases
of between 23% to 33% on measures from pre-treatment to follow-up
were observed. Bearing in mind the methodological limitations
associated with a case study, we conclude that the results reported
here are encouraging and indicate that further research effort
evaluating the effectiveness of self-administered DIRT is warranted.
Abstract: This paper proposes a synchronized random switching frequency pulse width modulation (SRSFPWM). In this technique, the clock signal is used to control the random noise frequency which is produced by the feedback voltage of a hysteresis circuit. These make the triangular carrier frequency equaling to the random noise frequency in each switching period with the symmetrical positive and negative slopes of triangular carrier. Therefore, there is no error voltage in PWM signal. The PSpice simulated results shown the proposed technique improved the performance in case of low frequency harmonics of PWM signal comparing with conventional random switching frequency PWM.
Abstract: The proper assessment of interaxial distance and
convergence control are important factors in stereoscopic imaging
technology to make an efficient 3D image. To control interaxial
distance and convergence for efficient 3D shooting, horizontal 3D
camera rig is designed using some hardware components like 'LM
Guide', 'Goniometer' and 'Rotation Stage'. The horizontal 3D camera
rig system can be properly aligned by moving the two cameras
horizontally in same or opposite directions, by adjusting the camera
angle and finally considering horizontal swing as well as vertical
swing. In this paper, the relationship between interaxial distance and
convergence angle control are discussed and intensive experiments are
performed in order to demonstrate an easy and effective 3D shooting.
Abstract: This paper presents the determination of the proper
quality costs parameters which provide the optimum return. The
system dynamics simulation was applied. The simulation model was
constructed by the real data from a case of the electronic devices
manufacturer in Thailand. The Steepest Descent algorithm was
employed to optimise. The experimental results show that the
company should spend on prevention and appraisal activities for 850
and 10 Baht/day respectively. It provides minimum cumulative total
quality cost, which is 258,000 Baht in twelve months. The effect of
the step size in the stage of improving the variables to the optimum
was also investigated. It can be stated that the smaller step size
provided a better result with more experimental runs. However, the
different yield in this case is not significant in practice. Therefore, the
greater step size is recommended because the region of optima could
be reached more easily and rapidly.
Abstract: In this study an extensive experimental research is
carried out to develop a better understanding of the effects of Piano Key (PK) weir geometry on weir flow threshold submergence.
Experiments were conducted in a 12 m long, 0.4 m wide and 0.7 m deep rectangular glass wall flume. The main objectives were to
investigate the effect of the PK weir geometries including the weir
length, weir height, inlet-outlet key widths, upstream and
downstream apex overhangs, and slopped floors on threshold submergence and study the hydraulic flow characteristics. From the
experimental results, a practical formula is proposed to evaluate the flow threshold submergence over PK weirs.
Abstract: The purpose of this paper is to describe the process of
setting up a learning community within an elementary school in
Ontario, Canada. The description is provided through reflection and
examination of field notes taken during the yearlong training and
implementation process. Specifically the impact of teachers- capacity
on the creation of a learning community was of interest. This paper is
intended to inform and add to the debate around the tensions that
exist in implementing a bottom-up professional development model
like the learning community in a top-down organizational structure.
My reflections of the process illustrate that implementation of the
learning community professional development model may be
difficult and yet transformative in the professional lives of the
teachers, students, and administration involved in the change process.
I conclude by suggesting the need for a new model of professional
development that requires a transformative shift in power dynamics
and a shift in the view of what constitutes effective professional
learning.
Abstract: During the past decade, pond aeration systems have
been developed which will sustain large quantities of fish and
invertebrate biomass. Dissolved Oxygen (DO) is considered to be
among the most important water quality parameters in fish culture.
Fishponds in aquaculture farms are usually located in remote areas
where grid lines are at far distance. Aeration of ponds is required to
prevent mortality and to intensify production, especially when
feeding is practical, and in warm regions. To increase pond
production it is necessary to control dissolved oxygen. Artificial
intelligence (AI) techniques are becoming useful as alternate
approaches to conventional techniques or as components of
integrated systems. They have been used to solve complicated
practical problems in various areas and are becoming more and more
popular nowadays. This paper presents a new design of diffused
aeration system using fuel cell as a power source. Also fuzzy logic
control Technique (FLC) is used for controlling the speed of air flow
rate from the blower to air piping connected to the pond by adjusting
blower speed. MATLAB SIMULINK results show high performance
of fuzzy logic control (FLC).