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: A active inductor in CMOS techonology with a supply voltage of 1.8V is presented. The value of the inductance L can be in the range from 0.12nH to 0.25nH in high frequency(HF). The proposed active inductor is designed in TSMC 0.18-um CMOS technology. The power dissipation of this inductor can retain constant at all operating frequency bands and consume around 20mW from 1.8V power supply. Inductors designed by integrated circuit occupy much smaller area, for this reason,attracted researchers attention for more than decade. In this design we used Advanced Designed System (ADS) for simulating cicuit.
Abstract: Software effort estimation is the process of predicting
the most realistic use of effort required to develop or maintain
software based on incomplete, uncertain and/or noisy input. Effort
estimates may be used as input to project plans, iteration plans,
budgets. There are various models like Halstead, Walston-Felix,
Bailey-Basili, Doty and GA Based models which have already used
to estimate the software effort for projects. In this study Statistical
Models, Fuzzy-GA and Neuro-Fuzzy (NF) Inference Systems are
experimented to estimate the software effort for projects. The
performances of the developed models were tested on NASA
software project datasets and results are compared with the Halstead,
Walston-Felix, Bailey-Basili, Doty and Genetic Algorithm Based
models mentioned in the literature. The result shows that the NF
Model has the lowest MMRE and RMSE values. The NF Model
shows the best results as compared with the Fuzzy-GA based hybrid
Inference System and other existing Models that are being used for
the Effort Prediction with lowest MMRE and RMSE values.
Abstract: In this work, ionic liquids (ILs) for CO2 capturing in typical absorption/stripper process are considered. The use of ionic liquids is considered to be cost-effective because it requires less energy for solvent recovery compared to other conventional processes. A mathematical model is developed for the process based on Peng-Robinson (PR) equation of state (EoS) which is validated with experimental data for various solutions involving CO2. The model is utilized to study the sorbent and energy demand for three types of ILs at specific CO2 capturing rates. The energy demand is manifested by the vapor-liquid equilibrium temperature necessary to remove the captured CO2 from the used solvent in the regeneration step. It is found that higher recovery temperature is required for solvents with higher solubility coefficient. For all ILs, the temperature requirement is less than that required by the typical monoethanolamine (MEA) solvent. The effect of the CO2 loading in the sorbent stream on the process performance is also examined.
Abstract: Road crashes not only claim lives and inflict injuries but also create economic burden to the society due to loss of productivity. The problem of deaths and injuries as a result of road traffic crashes is now acknowledged to be a global phenomenon with authorities in virtually all countries of the world concerned about the growth in the number of people killed and seriously injured on their roads. However, the road crash scenario of a developing country like Bangladesh is much worse comparing with this of developed countries. For developing proper countermeasures it is necessary to identify the factors affecting crash occurrences. The objectives of the study is to examine the effect of district wise road infrastructure, socioeconomic and demographic features on crash occurrence .The unit of analysis will be taken as individual district which has not been explored much in the past. Reported crash data obtained from Bangladesh Road Transport Authority (BRTA) from the year 2004 to 2010 are utilized to develop negative binomial model. The model result will reveal the effect of road length (both paved and unpaved), road infrastructure and several socio economic characteristics on district level crash frequency in Bangladesh.
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: Saudi Arabia in recent years has seen drastic increase
in traffic related crashes. With population of over 29 million, Saudi
Arabia is considered as a fast growing and emerging economy. The
rapid population increase and economic growth has resulted in rapid
expansion of transportation infrastructure, which has led to increase
in road crashes. Saudi Ministry of Interior reported more than 7,000
people killed and 68,000 injured in 2011 ranking Saudi Arabia to be
one of the worst worldwide in traffic safety. The traffic safety issues
in the country also result in distress to road users and cause and
economic loss exceeding 3.7 billion Euros annually. Keeping this in
view, the researchers in Saudi Arabia are investigating ways to
improve traffic safety conditions in the country. This paper presents a
multilevel approach to collect traffic safety related data required to do
traffic safety studies in the region. Two highway corridors including
King Fahd Highway 39 kilometre and Gulf Cooperation Council
Highway 42 kilometre long connecting the cities of Dammam and
Khobar were selected as a study area. Traffic data collected included
traffic counts, crash data, travel time data, and speed data. The
collected data was analysed using geographic information system to
evaluate any correlation. Further research is needed to investigate the
effectiveness of traffic safety related data when collected in a
concerted effort.
Abstract: Development of motor car safety devices has reduced
fatality rates in car accidents. Yet despite this increase in car safety,
neck injuries resulting from rear impact collisions, particularly at low
speed, remain a primary concern. In this study, FEA(Finite Element
Analysis) of seat was performed to evaluate neck injuries in rear
impact. And the FEA result was verified by comparison with the actual
test results. The dummy used in FE model and actual test is BioRID II
which is regarded suitable for rear impact collision analysis. A
threshold of the BioRID II neck injury indicators was also proposed to
upgrade seat performance in order to reduce whiplash injury. To
optimize the seat for a low-speed rear impact collision, a method was
proposed, which is multi-objective optimization idea using DOE
(Design of Experiments) results.
Abstract: Disordered function of maniphalanx and difficulty with
ambulation will occur insofar as a human has a failure in the spinal
marrow. Cervical spondylotic myelopathy as one of the myelopathy
emanates from not only external factors but also increased age. In
addition, the diacrisis is difficult since cervical spondylotic
myelopathy is evaluated by a doctor-s neurological remark and
imaging findings. As a quantitative method for measuring the degree
of disability, hand-operated triangle step test (for short, TST) has
formulated. In this research, a full automatic triangle step counter
apparatus is designed and developed to measure the degree of
disability in an accurate fashion according to the principle of TST. The
step counter apparatus whose shape is a low triangle pole displays the
number of stepping upon each corner. Furthermore, the apparatus has
two modes of operation. Namely, one is for measuring the degree of
disability and the other for rehabilitation exercise. In terms of
usefulness, clinical practice should be executed before too long.
Abstract: Crucial information barely visible to the human eye is
often embedded in a series of low resolution images taken of the
same scene. Super resolution reconstruction is the process of
combining several low resolution images into a single higher
resolution image. The ideal algorithm should be fast, and should add
sharpness and details, both at edges and in regions without adding
artifacts. In this paper we propose a super resolution blind
reconstruction technique for linearly degraded images. In our
proposed technique the algorithm is divided into three parts an image
registration, wavelets based fusion and an image restoration. In this
paper three low resolution images are considered which may sub
pixels shifted, rotated, blurred or noisy, the sub pixel shifted images
are registered using affine transformation model; A wavelet based
fusion is performed and the noise is removed using soft thresolding.
Our proposed technique reduces blocking artifacts and also
smoothens the edges and it is also able to restore high frequency
details in an image. Our technique is efficient and computationally
fast having clear perspective of real time implementation.
Abstract: In this paper we propose a family of algorithms based
on 3rd and 4th order cumulants for blind single-input single-output
(SISO) Non-Minimum Phase (NMP) Finite Impulse Response (FIR)
channel estimation driven by non-Gaussian signal. The input signal
represents the signal used in 10GBASE-T (or IEEE 802.3an-2006)
as a Tomlinson-Harashima Precoded (THP) version of random
Pulse-Amplitude Modulation with 16 discrete levels (PAM-16). The
proposed algorithms are tested using three non-minimum phase
channel for different Signal-to-Noise Ratios (SNR) and for different
data input length. Numerical simulation results are presented to
illustrate the performance of the proposed algorithms.
Abstract: Grid composite structures have many applications in aerospace industry in which deal with transverse loadings abundantly. In present paper a stiffened composite cylindrical shell with clamped-free boundary condition under transverse end load experimentally and numerically was studied. Some electrical strain gauges were employed to measure the strains. Also a finite element analysis was done for validation of experimental result. The FEM software used was ANSYS11. In addition, the results between stiffened composite shell and unstiffened composite shell were compared. It was observed that intersection of two stiffeners has an important effect in decrease of stress in the shell. Fairly good agreements were observed between the numerical and the measured results. According to recent studies about grid composite structures, it should be noted that any investigation like this research has not been reported.
Abstract: The flash memory has many advantages such as low power consumption, strong shock resistance, fast I/O and non-volatility. And it is increasingly used in the mobile storage device. The YAFFS, one of the NAND flash file system, is widely used in the embedded device. However, the existing YAFFS takes long time to mount the file system because it scans whole spare areas in all pages of NAND flash memory. In order to solve this problem, we propose a new content-based flash file system using a mounting time reduction technique. The proposed method only scans partial spare areas of some special pages by using content-based block management. The experimental results show that the proposed method reduces the average mounting time by 87.2% comparing with JFFS2 and 69.9% comparing with YAFFS.
Abstract: Based on a non-linear single track model which
describes the dynamics of vehicle, an optimal path planning strategy
is developed. Real time optimization is used to generate reference
control values to allow leading the vehicle alongside a calculated lane
which is optimal for different objectives such as energy consumption,
run time, safety or comfort characteristics. Strict mathematic
formulation of the autonomous driving allows taking decision on
undefined situation such as lane change or obstacle avoidance. Based
on position of the vehicle, lane situation and obstacle position, the
optimization problem is reformulated in real-time to avoid the
obstacle and any car crash.
Abstract: Since 1984 many schemes have been proposed for
digital signature protocol, among them those that based on discrete
log and factorizations. However a new identification scheme based
on iterated function (IFS) systems are proposed and proved to be
more efficient. In this study the proposed identification scheme is
transformed into a digital signature scheme by using a one way hash
function. It is a generalization of the GQ signature schemes. The
attractor of the IFS is used to obtain public key from a private one,
and in the encryption and decryption of a hash function. Our aim is
to provide techniques and tools which may be useful towards
developing cryptographic protocols. Comparisons between the
proposed scheme and fractal digital signature scheme based on RSA
setting, as well as, with the conventional Guillou-Quisquater
signature, and RSA signature schemes is performed to prove that, the
proposed scheme is efficient and with high performance.
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: The spatial variation in plant species associated with intercropping is intended to reduce resource competition between species and increase yield potential. A field experiment was carried out on corn (Zea mays L.) and soybean (Glycine max L.) intercropping in a replacement series experiment with weed contamination consist of: weed free, infestation of redroot pigweed, infestation of jimsonweed and simultaneous infestation of redroot pigweed and jimsonweed in Karaj, Iran during 2007 growing season. The experimental design was a randomized complete block in factorial experiment with replicated thrice. Significant (P≤0.05) differences were observed in yield in intercropping. Corn yield was higher in intercropping, but soybean yield was significantly reduced by corn when intercropped. However, total productivity and land use efficiency were high under the intercropping system even in contamination of either species of weeds. Aggressivity of corn relative to soybean revealed the greater competitive ability of corn than soybean. Land equivalent ratio (LER) more than 1 in all treatments attributed to intercropping advantages and was highest in 50: 50 (corn/soybean) in weed free. These findings suggest that intercropping corn and soybean increase total productivity per unit area and improve land use efficiency. Considering the experimental findings, corn-soybean intercropping (50:50) may be recommended for yield advantage, more efficient utilization of resources, and weed suppression as a biological control.
Abstract: In the globalization process, when the struggle for minds and values of the people is taking place, the impact of the virtual space can cause unexpected effects and consequences in the process of adjustment of young people in this world. Their special significance is defined by unconscious influence on the underlying process of meaning and therefore the values preached by them are much more effective and affect both the personal characteristics and the peculiarities of adjustment process. Related to this the challenge is to identify factors influencing the reflection characteristics of virtual subjects and measures their impact on the personal characteristics of the students.
Abstract: Most Decision Support Systems (DSS) for waste
management (WM) constructed are not widely marketed and lack
practical applications. This is due to the number of variables and
complexity of the mathematical models which include the
assumptions and constraints required in decision making. The
approach made by many researchers in DSS modelling is to isolate a
few key factors that have a significant influence to the DSS. This
segmented approach does not provide a thorough understanding of
the complex relationships of the many elements involved. The
various elements in constructing the DSS must be integrated and
optimized in order to produce a viable model that is marketable and
has practical application. The DSS model used in assisting decision
makers should be integrated with GIS, able to give robust prediction
despite the inherent uncertainties of waste generation and the plethora
of waste characteristics, and gives optimal allocation of waste stream
for recycling, incineration, landfill and composting.
Abstract: Identifying the nature of protein-nanoparticle
interactions and favored binding sites is an important issue in
functional characterization of biomolecules and their physiological
responses. Herein, interaction of silver nanoparticles with lysozyme
as a model protein has been monitored via fluorescence spectroscopy.
Formation of complex between the biomolecule and silver
nanoparticles (AgNPs) induced a steady state reduction in the
fluorescence intensity of protein at different concentrations of
nanoparticles. Tryptophan fluorescence quenching spectra suggested
that silver nanoparticles act as a foreign quencher, approaching the
protein via this residue. Analysis of the Stern-Volmer plot showed
quenching constant of 3.73 μM−1. Moreover, a single binding site in
lysozyme is suggested to play role during interaction with AgNPs,
having low affinity of binding compared to gold nanoparticles.
Unfolding studies of lysozyme showed that complex of lysozyme-
AgNPs has not undergone structural perturbations compared to the
bare protein. Results of this effort will pave the way for utilization of
sensitive spectroscopic techniques for rational design of
nanobiomaterials in biomedical applications.