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: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: Logistics outsourcing is a growing trend and measuring its performance, a challenge. It must be consistent with the objectives set for logistics outsourcing, but we have found no objective-based performance measurement system. We have conducted a comprehensive review of the specialist literature to cover this gap, which has led us to identify and define these objectives. The outcome is that we have obtained a list of the most relevant objectives and their descriptions. This will enable us to analyse in a future study whether the indicators used for measuring logistics outsourcing performance are consistent with the objectives pursued with the outsourcing. If this is not the case, a proposal will be made for a set of financial and operational indicators to measure performance in logistics outsourcing that take the goals being pursued into account.
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 paper, we start by first characterizing the most
important and distinguishing features of wavelet-based watermarking
schemes. We studied the overwhelming amount of algorithms
proposed in the literature. Application scenario, copyright protection
is considered and building on the experience that was gained,
implemented two distinguishing watermarking schemes. Detailed
comparison and obtained results are presented and discussed. We
concluded that Joo-s [1] technique is more robust for standard noise
attacks than Dote-s [2] technique.
Abstract: In association with path dependence, researchers often
talk of institutional “lock-in", thereby indicating that far-reaching
path deviation or path departure are to be regarded as exceptional
cases. This article submits the alleged general inclination for stability
of path-dependent processes to a critical review. The different
reasons for path dependence found in the literature indicate that
different continuity-ensuring mechanisms are at work when people
talk about path dependence (“increasing returns", complementarity,
sequences etc.). As these mechanisms are susceptible to fundamental
change in different ways and to different degrees, the path
dependence concept alone is of only limited explanatory value. It is
therefore indispensable to identify the underlying continuity-ensuring
mechanism as well if a statement-s empirical value is to go beyond
the trivial, always true “history matters".
Abstract: Direct search methods are evolutionary algorithms used to solve optimization problems. (DS) methods do not require any information about the gradient of the objective function at hand while searching for an optimum solution. One of such methods is Pattern Search (PS) algorithm. This paper presents a new approach based on a constrained pattern search algorithm to solve a security constrained power system economic dispatch problem (SCED). Operation of power systems demands a high degree of security to keep the system satisfactorily operating when subjected to disturbances, while and at the same time it is required to pay attention to the economic aspects. Pattern recognition technique is used first to assess dynamic security. Linear classifiers that determine the stability of electric power system are presented and added to other system stability and operational constraints. The problem is formulated as a constrained optimization problem in a way that insures a secure-economic system operation. Pattern search method is then applied to solve the constrained optimization formulation. In particular, the method is tested using one system. Simulation results of the proposed approach are compared with those reported in literature. The outcome is very encouraging and proves that pattern search (PS) is very applicable for solving security constrained power system economic dispatch problem (SCED).
Abstract: This paper aims at identifying and analyzing the
knowledge transmission channels in textile and clothing clusters
located in Brazil and in Europe. Primary data was obtained through
interviews with key individuals. The collection of primary data was
carried out based on a questionnaire with ten categories of indicators
of knowledge transmission. Secondary data was also collected
through a literature review and through international organizations
sites. Similarities related to the use of the main transmission channels
of knowledge are observed in all cases. The main similarities are:
influence of suppliers of machinery, equipment and raw materials;
imitation of products and best practices; training promoted by
technical institutions and businesses; and cluster companies being
open to acquire new knowledge. The main differences lie in the
relationship between companies, where in Europe the intensity of this
relationship is bigger when compared to Brazil. The differences also
occur in importance and frequency of the relationship with the
government, with the cultural environment, and with the activities of
research and development. It is also found factors that reduce the
importance of geographical proximity in transmission of knowledge,
and in generating trust and the establishment of collaborative
behavior.
Abstract: The objective of our work is to develop a new approach for discovering knowledge from a large mass of data, the result of applying this approach will be an expert system that will serve as diagnostic tools of a phenomenon related to a huge information system. We first recall the general problem of learning Bayesian network structure from data and suggest a solution for optimizing the complexity by using organizational and optimization methods of data. Afterward we proposed a new heuristic of learning a Multi-Entities Bayesian Networks structures. We have applied our approach to biological facts concerning hereditary complex illnesses where the literatures in biology identify the responsible variables for those diseases. Finally we conclude on the limits arched by this work.
Abstract: The problem of robust stability and robust stabilization for a class of discrete-time uncertain systems with time delay is investigated. Based on Tchebychev inequality, by constructing a new augmented Lyapunov function, some improved sufficient conditions ensuring exponential stability and stabilization are established. These conditions are expressed in the forms of linear matrix inequalities (LMIs), whose feasibility can be easily checked by using Matlab LMI Toolbox. Compared with some previous results derived in the literature, the new obtained criteria have less conservatism. Two numerical examples are provided to demonstrate the improvement and effectiveness of the proposed method.
Abstract: This work considered the thermodynamic feasibility
of scrubbing volatile organic compounds into biodiesel in view of
designing a gas treatment process with this absorbent. A detailed
vapour – liquid equilibrium investigation was performed using the
original UNIFAC group contribution method. The four biodiesels
studied in this work are methyl oleate, methyl palmitate, methyl
linolenate and ethyl stearate. The original UNIFAC procedure was
used to estimate the infinite dilution activity coefficients of 13
selected volatile organic compounds in the biodiesels. The
calculations were done at the VOC mole fraction of 9.213x10-8. Ethyl
stearate gave the most favourable phase equilibrium. A close
agreement was found between the infinite dilution activity coefficient
of toluene found in this work and those reported in literature.
Thermodynamic models can efficiently be used to calculate vast
amount of phase equilibrium behaviour using limited number of
experimental data.
Abstract: Autism Spectrum Disorder (ASD) is a pervasive developmental disorder which affects individuals with varying degrees of impairment. Currently, there has been ample research done in serious game for autism children. Although serious games are traditionally associated with software developments, developing them in the autism field involves studying the associated technology and paying attention to aspects related to interaction with the game. Serious Games for autism cover matters related to education, therapy for communication, psychomotor treatment and social behavior enhancement. In this paper, a systematic review sets out the lines of development and research currently being conducted into serious games which pursue some form of benefit in the field of autism. This paper includes a literature review of relevant serious game developments since in year 2007 and examines new trends.
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 main objective of this paper is to contribute the
existing knowledge transfer and IT Outsourcing literature
specifically in the context of Malaysia by reviewing the current
practices of e-government IT outsourcing in Malaysia including the
issues and challenges faced by the public agencies in transferring the
knowledge during the engagement. This paper discusses various
factors and different theoretical model of knowledge transfer starting
from the traditional model to the recent model suggested by the
scholars. The present paper attempts to align organizational
knowledge from the knowledge-based view (KBV) and
organizational learning (OL) lens. This review could help shape the
direction of both future theoretical and empirical studies on inter-firm
knowledge transfer specifically on how KBV and OL perspectives
could play significant role in explaining the complex relationships
between the client and vendor in inter-firm knowledge transfer and
the role of organizational management information system and
Transactive Memory System (TMS) to facilitate the organizational
knowledge transferring process. Conclusion is drawn and further
research is suggested.
Abstract: This paper studies the mean square exponential synchronization problem of a class of stochastic neutral type chaotic neural networks with mixed delay. On the Basis of Lyapunov stability theory, some sufficient conditions ensuring the mean square exponential synchronization of two identical chaotic neural networks are obtained by using stochastic analysis and inequality technique. These conditions are expressed in the form of linear matrix inequalities (LMIs), whose feasibility can be easily checked by using Matlab LMI Toolbox. The feedback controller used in this paper is more general than those used in previous literatures. One simulation example is presented to demonstrate the effectiveness of the derived results.
Abstract: The aim of this study was to compare the solubility of selected volatile organic compounds in water and silicon oil using the simple static headspace method. The experimental design allowed equilibrium achievement within 30 – 60 minutes. Infinite dilution activity coefficients and Henry-s law constants for various organics representing esters, ketones, alkanes, aromatics, cycloalkanes and amines were measured at 303K. The measurements were reproducible with a relative standard deviation and coefficient of variation of 1.3x10-3 and 1.3 respectively. The static determined activity coefficients using shaker flasks were reasonably comparable to those obtained using the gas liquid - chromatographic technique and those predicted using the group contribution methods mainly the UNIFAC. Silicon oil chemically known as polydimethysiloxane was found to be better absorbent for VOCs than water which quickly becomes saturated. For example the infinite dilution mole fraction based activity coefficients of hexane is 0.503 and 277 000 in silicon oil and water respectively. Thus silicon oil gives a superior factor of 550 696. Henry-s law constants and activity coefficients at infinite dilution play a significant role in the design of scrubbers for abatement of volatile organic compounds from contaminated air streams. This paper presents the phase equilibrium of volatile organic compounds in very dilute aqueous and polymeric solutions indicating the movement and fate of chemical in air and solvent. The successful comparison of the results obtained here and those obtained using other methods by the same authors and in literature, means that the results obtained here are reliable.
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.