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: In Iran, due to abundance of energy resources, energy consumption is extraordinarily higher than international standards and transportation sector is considered to be one of the major consumers of energy. Moreover, air pollution in urban areas as a result of high dependence on private vehicle and lower standards of vehicles, high subsidies spent on fuel and time waste due to traffic congestion in urban areas all have led to speculations on new strategies and policies in order to control energy consumption in transportation sector. These strategies and policies will be introduced in this paper and their consequences will be analyzed with consideration to socio-economic factors affecting the urban society of Iran. Besides, the intention is to suggest and analyze new approaches such as broader application of public transportation system, demand management in transport sector, replacement of deteriorated vehicles, quality improvement in car manufacture and introduction of substitute fuels.
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: Probabilistic techniques in computer programs are becoming
more and more widely used. Therefore, there is a big
interest in the formal specification, verification, and development
of probabilistic programs. In our work-in-progress project, we are
attempting to make a constructive framework for developing probabilistic
programs formally. The main contribution of this paper
is to introduce an intermediate artifact of our work, a Z-based
formalism called PZ, by which one can build set theoretical models of
probabilistic programs. We propose to use a constructive set theory,
called CZ set theory, to interpret the specifications written in PZ.
Since CZ has an interpretation in Martin-L¨of-s theory of types, this
idea enables us to derive probabilistic programs from correctness
proofs of their PZ specifications.
Abstract: Users of computer systems may often require the
private transfer of messages/communications between parties across
a network. Information warfare and the protection and dominance of
information in the military context is a prime example of an
application area in which the confidentiality of data needs to be
maintained. The safe transportation of critical data is therefore often
a vital requirement for many private communications. However,
unwanted interception/sniffing of communications is also a
possibility. An elementary stealthy transfer scheme is therefore
proposed by the authors. This scheme makes use of encoding,
splitting of a message and the use of a hashing algorithm to verify the
correctness of the reconstructed message. For this proof-of-concept
purpose, the authors have experimented with the random sending of
encoded parts of a message and the construction thereof to
demonstrate how data can stealthily be transferred across a network
so as to prevent the obvious retrieval of data.
Abstract: This article is investigating Boria which is a kind of common performance in Malaysia. Boria has been known as Boria and Borea and both are correct, but Boria is more common. Boria is a folk performance unique to Penang. This theatre style reached Penang in the mid-19th century and is believed to be derived from the Shia Islamic Passion play performed during the Muslim month of Muharram to commemorate the martyrs of Kerbela. These days in Malaysia (especially Penang) Boria mentions to a choral street performance performed annually by a number of groups composed mostly of Sunni Malaysian. Boria are performed for entertainment and often include an annual singing competition. The size, membership, themes and movements of each Boria troupe may vary from year to year. Similarly, the themes and contents of the Boria performed by the different troupes also changes each year and can have a comical, political or satirical notion. It is common to most groups during the first ten days of Muharram Boria generally is done.
Abstract: In this paper, by employing a new Lyapunov functional
and an elementary inequality analysis technique, some sufficient
conditions are derived to ensure the existence and uniqueness of
periodic oscillatory solution for fuzzy bi-directional memory (BAM)
neural networks with time-varying delays, and all other solutions of
the fuzzy BAM neural networks converge the uniqueness periodic
solution. These criteria are presented in terms of system parameters
and have important leading significance in the design and applications
of neural networks. Moreover an example is given to illustrate the
effectiveness and feasible of results obtained.
Abstract: Dual motor drives fed by single inverter is
purposely designed to reduced size and cost with respect to
single motor drives fed by single inverter. Previous researches
on dual motor drives only focus on the modulation and the
averaging techniques. Only a few of them, study the
performance of the drives based on different speed controller
other than Proportional and Integrator (PI) controller. This
paper presents a detailed comparative study on fuzzy rule-base
in Fuzzy Logic speed Controller (FLC) for Dual Permanent
Magnet Synchronous Motor (PMSM) drives. Two fuzzy speed
controllers which are standard and simplified fuzzy speed
controllers are designed and the results are compared and
evaluated. The standard fuzzy controller consists of 49 rules
while the proposed controller consists of 9 rules determined by
selecting the most dominant rules only. Both designs are
compared for wide range of speed and the robustness of both
controllers over load disturbance changes is tested to
demonstrate the effectiveness of the simplified/reduced rulebase.
Abstract: UML is a collection of notations for capturing a software system specification. These notations have a specific syntax defined by the Object Management Group (OMG), but many of their constructs only present informal semantics. They are primarily graphical, with textual annotation. The inadequacies of standard UML as a vehicle for complete specification and implementation of real-time embedded systems has led to a variety of competing and complementary proposals. The Real-time UML profile (UML-RT), developed and standardized by OMG, defines a unified framework to express the time, scheduling and performance aspects of a system. We present in this paper a framework approach aimed at deriving a complete specification of a real-time system. Therefore, we combine two methods, a semiformal one, UML-RT, which allows the visual modeling of a realtime system and a formal one, CSP+T, which is a design language including the specification of real-time requirements. As to show the applicability of the approach, a correct design of a real-time system with hard real time constraints by applying a set of mapping rules is obtained.
Abstract: The risk of water erosion is one of the main
environmental concerns in the southern Mediterranean regions. Thus,
quantification of soil loss is an important issue for soil and water
conservation managers. The objective of this paper is to examine the
applicability of the Soil and Water Assessment Tool (SWAT) model
in The Sarrath river catchment, North of Tunisia, and to identify the
most vulnerable areas in order to help manager implement an
effective management program. The spatial analysis of the results
shows that 7 % of the catchment experiences very high erosion risk,
in need for suitable conservation measures to be adopted on a priority
basis. The spatial distribution of erosion risk classes estimated 3%
high, 5,4% tolerable, and 84,6% low. Among the 27 delineated subcatchments
only 4 sub-catchments are found to be under high and
very high soil loss group, two sub-catchments fell under moderate
soil loss group, whereas other sub-catchments are under low soil loss
group.
Abstract: The objective is to split a simply connected polygon
into a set of convex quadrilaterals without inserting new
boundary nodes. The presented approach consists in repeatedly
removing quadrilaterals from the polygon. Theoretical results
pertaining to quadrangulation of simply connected polygons are
derived from the usual 2-ear theorem. It produces a quadrangulation
technique with O(n) number of quadrilaterals. The
theoretical methodology is supplemented by practical results
and CAD surface segmentation.
Abstract: In this study, the use of silicon NAM (Non-Audible
Murmur) microphone in automatic speech recognition is presented.
NAM microphones are special acoustic sensors, which are attached
behind the talker-s ear and can capture not only normal (audible)
speech, but also very quietly uttered speech (non-audible murmur).
As a result, NAM microphones can be applied in automatic speech
recognition systems when privacy is desired in human-machine communication.
Moreover, NAM microphones show robustness against
noise and they might be used in special systems (speech recognition,
speech conversion etc.) for sound-impaired people. Using a small
amount of training data and adaptation approaches, 93.9% word
accuracy was achieved for a 20k Japanese vocabulary dictation
task. Non-audible murmur recognition in noisy environments is also
investigated. In this study, further analysis of the NAM speech has
been made using distance measures between hidden Markov model
(HMM) pairs. It has been shown the reduced spectral space of NAM
speech using a metric distance, however the location of the different
phonemes of NAM are similar to the location of the phonemes
of normal speech, and the NAM sounds are well discriminated.
Promising results in using nonlinear features are also introduced,
especially under noisy conditions.
Abstract: In cognitive radio (CR) systems, the primary user (PU) signal would randomly depart or arrive during the sensing period of a CR user, which is referred to as the high traffic environment. In this paper, we propose a novel spectrum sensing scheme based
on the cyclostationarity of PU signals in high traffic environments. Specifically, we obtain a test statistic by applying an estimate of spectral autocoherence function of the PU signal to the generalized- likelihood ratio. From numerical results, it is confirmed that the proposed scheme provides a better spectrum sensing performance compared with the conventional spectrum sensing scheme based on the energy of the PU signals in high traffic environments.
Abstract: Custom power is a technology driven product and
service solution which embraces a family devices such as Dynamic
Voltage Restorer (DVR), Distributed Shunt Compensator
(DSTATCOM), Solid State Breaker (SSB) etc which will provide
power quality functions at distribution voltages. The rapid response
of these devices enables them to operate in real time, providing
continuous and dynamic control of the supply including voltage and
reactive power regulation, harmonic reduction and elimination of
voltage dips. This paper presents the benefits of multilevel inverters
when they are used for DPC based custom power devices. Power
flow control mechanism, salient features, advantages and
disadvantages of direct power control (DPC) using lookup table,
SVM, predictive voltage vector and hybrid DPC strategies are
discussed in this paper. Simulation results of three level inverter
based STATCOM, harmonic analysis of multi level inverters are
presented at the end.
Abstract: This paper develops a critical perspective on using
culture and creativity as tools for urban regeneration. Following a
brief assessment of the evolution of cultural policy in recent decades
and different urban regeneration scheme, the concepts of creativity
and creative cities are discussed. This is followed by an attempt to
clarify the relationship between the concepts of creativity and culture.
A more detailed critique of cultural and creative initiatives in Serbian
cities is then undertaken. These attempts show that the potential for
development of urban regeneration driven by culture and creativity
exist. But, these initiatives failed to produce adequate results because
they did not take root as a comprehensive urban regeneration
strategy, therefore, recommendations for further development are
offered.
Abstract: The paper presents the applications of artificial
intelligence technique called adaptive tabu search to design the
controller of a buck converter. The averaging model derived from the
DQ and generalized state-space averaging methods is applied to
simulate the system during a searching process. The simulations
using such averaging model require the faster computational time
compared with that of the full topology model from the software
packages. The reported model is suitable for the work in the paper in
which the repeating calculation is needed for searching the best
solution. The results will show that the proposed design technique
can provide the better output waveforms compared with those
designed from the classical method.
Abstract: The link between urban planning and design principles and the built environment of an urban renewal area is of interest to the field of urban studies. During the past decade, there has also been increasing interest in urban planning and design; this interest is motivated by the possibility that design policies associated with the built environment can be used to control, manage, and shape individual activity and behavior. However, direct assessments and design techniques of the links between how urban planning design policies influence individuals are still rare in the field. Recent research efforts in urban design have focused on the idea that land use and design policies can be used to increase the quality of design projects for an urban renewal area-s built environment. The development of appropriate design techniques for the built environment is an essential element of this research. Quality function deployment (QFD) is a powerful tool for improving alternative urban design and quality for urban renewal areas, and for procuring a citizen-driven quality system. In this research, we propose an integrated framework based on QFD and an Analytic Network Process (ANP) approach to determine the Alternative Technical Requirements (ATRs) to be considered in designing an urban renewal planning and design alternative. We also identify the research designs and methodologies that can be used to evaluate the performance of urban built environment projects. An application in an urban renewal built environment planning and design project evaluation is presented to illustrate the proposed framework.
Abstract: Highly pathogenic avian influenza (HPAI) H5N1 viruses have created demand for a cost-effective vaccine to prevent a pandemic of the disease. Here, we report that Trichoplusia ni (T. ni) larvae can act as a cost-effective bioreactor to produce recombinant HA5 (rH5HA) proteins as an potential effective vaccine for chickens. To facilitate the recombinant virus identification, virus titer determination and access the infected larvae, we employed the internal ribosome entry site (IRES) derived from Perina nuda virus (PnV, belongs to insect picorna like Iflavirus genus) to construct a bi-cistronic baculovirus expression vector that can express the rH5HA protein and enhanced green fluorescent protein (EGFP) simultaneously. Western blot analysis revealed that the 70 kDa rH5HA protein and partially cleaved products (40 kDa H5HA1) were generated in T. ni larvae infected with recombinant baculovirus carrying the H5HA gene. These data suggest that the baculovirus-larvae recombinant protein expression system could be a cost-effective platform for H5N1 vaccine production.
Abstract: A new decomposition form is introduced in this report
to establish a criterion for the bi-partite separability of Bell diagonal
states. A such criterion takes a quadratic inequality of the coefficients
of a given Bell diagonal states and can be derived via a simple
algorithmic calculation of its invariants. In addition, the criterion can
be extended to a quantum system of higher dimension.
Abstract: The paper investigates the main issues concerning the activity of mergers and acquisitions in Romania in the period 2000- 2004. As in the first decade after the failure of the socialist economy the market of M&A was living its infancy based exclusively on privatization transactions, after 2000 the market entered in a stage of maturity. We are investigated both the registered evolutions in terms of number and value of transactions, and some sectoral issues, concerning the most important industries affected by the M&A process.