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: PARADIGMA (PARticipative Approach to DIsease
Global Management) is a pilot project which aims to develop and
demonstrate an Internet based reference framework to share scientific
resources and findings in the treatment of major diseases.
PARADIGMA defines and disseminates a common methodology and
optimised protocols (Clinical Pathways) to support service functions
directed to patients and individuals on matters like prevention, posthospitalisation
support and awareness. PARADIGMA will provide a
platform of information services - user oriented and optimised
against social, cultural and technological constraints - supporting the
Health Care Global System of the Euro-Mediterranean Community
in a continuous improvement process.
Abstract: Academic research information service is a must for surveying previous studies in research and development process. OntoFrame is an academic research information service under Semantic Web framework different from simple keyword-based services such as CiteSeer and Google Scholar. The first purpose of this study is for revealing user behavior in their surveys, the objects of using academic research information services, and their needs. The second is for applying lessons learned from the results to OntoFrame.
Abstract: In this paper, a benchmarking framework is presented
for the performance assessment of irrigations systems. Firstly, a data
envelopment analysis (DEA) is applied to measure the technical
efficiency of irrigation systems. This method, based on linear
programming, aims to determine a consistent efficiency ranking of
irrigation systems in which known inputs, such as water volume
supplied and total irrigated area, and a given output corresponding to
the total value of irrigation production are taken into account
simultaneously. Secondly, in order to examine the irrigation
efficiency in more detail, a cross – system comparison is elaborated
using a performance indicators set selected by IWMI. The above
methodologies were applied in Thessaloniki plain, located in
Northern Greece while the results of the application are presented and
discussed. The conjunctive use of DEA and performance indicators
seems to be a very useful tool for efficiency assessment and
identification of best practices in irrigation systems management.
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: Decision fusion is one of hot research topics in
classification area, which aims to achieve the best possible
performance for the task at hand. In this paper, we
investigate the usefulness of this concept to improve change
detection accuracy in remote sensing. Thereby, outputs of
two fuzzy change detectors based respectively on
simultaneous and comparative analysis of multitemporal
data are fused by using fuzzy integral operators. This
method fuses the objective evidences produced by the
change detectors with respect to fuzzy measures that express
the difference of performance between them. The proposed
fusion framework is evaluated in comparison with some
ordinary fuzzy aggregation operators. Experiments carried
out on two SPOT images showed that the fuzzy integral was
the best performing. It improves the change detection
accuracy while attempting to equalize the accuracy rate in
both change and no change classes.
Abstract: Communication is becoming a significant tool to engage stakeholders since half of the century ago. In the recent years, there has been rapid growth of new technology developments. In tandem with such developments, there has been growing emphasis in communication strategies and management especially in determining the level of influence and management strategies among the said stakeholders on particular field. This paper presents a research conceptual framework focusing on stakeholder theories, communication and management strategies to be implied on the engagement of stakeholders of new technology developments of fertilizer industry in Malaysia. Framework espoused in this paper will provide insights into the various stakeholder theories and engagement strategies from different principal necessary for a successful introduction of new technology development in the above stated industry. The proposed framework has theoretical significance in filling the gap of the body of knowledge in the implementation of communication strategies in Malaysian fertilizer industry.
Abstract: The paper proposes a new concept in developing
collaborative design system. The concept framework involves
applying simulation of supply chain management to collaborative
design called – 'SCM–Based Design Tool'. The system is developed
particularly to support design activities and to integrate all facilities
together. The system is aimed to increase design productivity and
creativity. Therefore, designers and customers can collaborate by the
system since conceptual design. JAG: Jewelry Art Generator based
on artificial intelligence techniques is integrated into the system.
Moreover, the proposed system can support users as decision tool
and data propagation. The system covers since raw material supply
until product delivery. Data management and sharing information are
visually supported to designers and customers via user interface. The
system is developed on Web–assisted product development
environment. The prototype system is presented for Thai jewelry
industry as a system prototype demonstration, but applicable for
other industry.
Abstract: In this paper, we present user pattern learning
algorithm based MDSS (Medical Decision support system) under
ubiquitous. Most of researches are focus on hardware system, hospital
management and whole concept of ubiquitous environment even
though it is hard to implement. Our objective of this paper is to design
a MDSS framework. It helps to patient for medical treatment and
prevention of the high risk patient (COPD, heart disease, Diabetes).
This framework consist database, CAD (Computer Aided diagnosis
support system) and CAP (computer aided user vital sign prediction
system). It can be applied to develop user pattern learning algorithm
based MDSS for homecare and silver town service. Especially this
CAD has wise decision making competency. It compares current vital
sign with user-s normal condition pattern data. In addition, the CAP
computes user vital sign prediction using past data of the patient. The
novel approach is using neural network method, wireless vital sign
acquisition devices and personal computer DB system. An intelligent
agent based MDSS will help elder people and high risk patients to
prevent sudden death and disease, the physician to get the online
access to patients- data, the plan of medication service priority (e.g.
emergency case).
Abstract: Selection of maize (Zea mays) hybrids with wide adaptability across diverse farming environments is important, prior to recommending them to achieve a high rate of hybrid adoption. Grain yield of 14 maize hybrids, tested in a randomized completeblock design with four replicates across 22 environments in Iran, was analyzed using site regression (SREG) stability model. The biplot technique facilitates a visual evaluation of superior genotypes, which is useful for cultivar recommendation and mega-environment identification. The objectives of this study were (i) identification of suitable hybrids with both high mean performance and high stability (ii) to determine mega-environments for maize production in Iran. Biplot analysis identifies two mega-environments in this study. The first mega-environments included KRM, KSH, MGN, DZF A, KRJ, DRB, DZF B, SHZ B, and KHM, where G10 hybrid was the best performing hybrid. The second mega-environment included ESF B, ESF A, and SHZ A, where G4 hybrid was the best hybrid. According to the ideal-hybrid biplot, G10 hybrid was better than all other hybrids, followed by the G1 and G3 hybrids. These hybrids were identified as best hybrids that have high grain yield and high yield stability. GGE biplot analysis provided a framework for identifying the target testing locations that discriminates genotypes that are high yielding and stable.
Abstract: In this paper we present a novel approach for human
Body configuration based on the Silhouette. We propose to address
this problem under the Bayesian framework. We use an effective
Model based MCMC (Markov Chain Monte Carlo) method to solve
the configuration problem, in which the best configuration could be
defined as MAP (maximize a posteriori probability) in Bayesian
model. This model based MCMC utilizes the human body model to
drive the MCMC sampling from the solution space. It converses the
original high dimension space into a restricted sub-space constructed
by the human model and uses a hybrid sampling algorithm. We
choose an explicit human model and carefully select the likelihood
functions to represent the best configuration solution. The
experiments show that this method could get an accurate
configuration and timesaving for different human from multi-views.
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 its attempt to offer new ways into autonomy for a
large population of disabled people, assistive technology has largely
been inspired by robotics engineering. Recent human-like robots
carry new hopes that it seems to us necessary to analyze by means of
a specific theory of anthropomorphism. We propose to distinguish a
functional anthropomorphism which is the one of actual wheelchairs
from a structural anthropomorphism based on a mimicking of human
physiological systems. If functional anthropomorphism offers the
main advantage of eliminating the physiological systems
interdependence issue, the highly link between the robot for disabled
people and their human-built environment would lead to privilege in
the future the anthropomorphic structural way. In this future
framework, we highlight a general interdependence principle : any
partial or local structural anthropomorphism generates new
anthropomorphic needs due to the physiological systems
interdependency, whose effects can be evaluated by means of
specific anthropomorphic criterions derived from a set theory-based
approach of physiological systems.
Abstract: Physical education (PE) is still neglected in schools
despite its academic, social, psychological, and health benefits.
Based on the assumption that Information and Communication
Technologies (ICTs) can contribute to the development of PE in
schools, this study aims to design a model of the factors affecting the
adoption of ICTs for PE in schools. The proposed model is based on
a sound theoretical framework. It was designed following a literature
review of technology adoption theories and of ICT adoption factors
for physical education. The technology adoption model that fitted to
the best all ICT adoption factors was then chosen as the basis for the
proposed model. It was found that the Unified Theory of Acceptance
and Use of Technology (UTAUT) is the most adequate theoretical
framework for the modeling of ICT adoption factors for physical
education.
Abstract: The new framework the Higher Education is
immersed in involves a complete change in the way lecturers must
teach and students must learn. Whereas the lecturer was the main
character in traditional education, the essential goal now is to
increase the students' participation in the process. Thus, one of the
main tasks of lecturers in this new context is to design activities of
different nature in order to encourage such participation. Seminars
are one of the activities included in this environment. They are active
sessions that enable going in depth into specific topics as support of
other activities. They are characterized by some features such as
favoring interaction between students and lecturers or improving
their communication skills. Hence, planning and organizing strategic
seminars is indeed a great challenge for lecturers with the aim of
acquiring knowledge and abilities. This paper proposes a method
using Artificial Intelligence techniques to obtain student profiles
from their marks and preferences. The goal of building such profiles
is twofold. First, it facilitates the task of splitting the students into
different groups, each group with similar preferences and learning
difficulties. Second, it makes it easy to select adequate topics to be a
candidate for the seminars. The results obtained can be either a
guarantee of what the lecturers could observe during the development
of the course or a clue to reconsider new methodological strategies in
certain topics.
Abstract: Data envelopment analysis (DEA) has gained great popularity in environmental performance measurement because it can provide a synthetic standardized environmental performance index when pollutants are suitably incorporated into the traditional DEA framework. Since some of the environmental performance indicators cannot be controlled by companies managers, it is necessary to develop the model in a way that it could be applied when discretionary and/or non-discretionary factors were involved. In this paper, we present a semi-radial DEA approach to measuring environmental performance, which consists of non-discretionary factors. The model, then, has been applied on a real case.
Abstract: Knowledge sharing in general and the contextual
access to knowledge in particular, still represent a key challenge in
the knowledge management framework. Researchers on semantic
web and human machine interface study techniques to enhance this
access. For instance, in semantic web, the information retrieval is
based on domain ontology. In human machine interface, keeping
track of user's activity provides some elements of the context that can
guide the access to information. We suggest an approach based on
these two key guidelines, whilst avoiding some of their weaknesses.
The approach permits a representation of both the context and the
design rationale of a project for an efficient access to knowledge. In
fact, the method consists of an information retrieval environment
that, in the one hand, can infer knowledge, modeled as a semantic
network, and on the other hand, is based on the context and the
objectives of a specific activity (the design). The environment we
defined can also be used to gather similar project elements in order to
build classifications of tasks, problems, arguments, etc. produced in a
company. These classifications can show the evolution of design
strategies in the company.
Abstract: Concrete strength evaluated from compression tests
on cores is affected by several factors causing differences from the
in-situ strength at the location from which the core specimen was
extracted. Among the factors, there is the damage possibly occurring
during the drilling phase that generally leads to underestimate the
actual in-situ strength. In order to quantify this effect, in this study
two wide datasets have been examined, including: (i) about 500 core
specimens extracted from Reinforced Concrete existing structures,
and (ii) about 600 cube specimens taken during the construction of
new structures in the framework of routine acceptance control. The
two experimental datasets have been compared in terms of
compression strength and specific weight values, accounting for the
main factors affecting a concrete property, that is type and amount of
cement, aggregates' grading, type and maximum size of aggregates,
water/cement ratio, placing and curing modality, concrete age. The
results show that the magnitude of the strength reduction due to
drilling damage is strongly affected by the actual properties of
concrete, being inversely proportional to its strength. Therefore, the
application of a single value of the correction coefficient, as generally
suggested in the technical literature and in structural codes, appears
inappropriate. A set of values of the drilling damage coefficient is
suggested as a function of the strength obtained from compressive
tests on cores.
Abstract: This paper examines the relationships between and
among the various drivers of climate change that have both climatic
and ecological consequences for vegetation and land cover change in
arctic areas, particularly in arctic Alaska. It discusses the various
processes that have created spatial and climatic structures that have
facilitated observable vegetation and land cover changes in the
Arctic. Also, it indicates that the drivers of both climatic and
ecological changes in the Arctic are multi-faceted and operate in a
system with both positive and negative feedbacks that largely results
in further increases or decreases of the initial drivers of climatic and
vegetation change mainly at the local and regional scales. It
demonstrates that the impact of arctic warming on land cover change
and the Arctic ecosystems is not unidirectional and one dimensional
in nature but it represents a multi-directional and multi-dimensional
forces operating in a feedback system.
Abstract: Termination Mechanism is an indispensible part of the
emergency management mechanism. Despite of its importance in both
theory and practice, it is almost a brand new field for researching. The
concept of termination mechanism is proposed firstly in this paper,
and the design and implementation which are helpful to guarantee the
effect and integrity of emergency management are discussed secondly.
Starting with introduction of the problems caused by absent
termination and incorrect termination, the essence of termination
mechanism is analyzed, a model based on Optimal Stopping Theory is
constructed and the termination index is given. The model could be
applied to find the best termination time point.. Termination decision
should not only be concerned in termination stage, but also in the
whole emergency management process, which makes it a dynamic
decision making process. Besides, the main subjects and the procedure
of termination are illustrated after the termination time point is given.
Some future works are discussed lastly.