Search results for: Omar Salah

Authors: Abdelgawad, Salah El-Tahawy

Abstract:

This paper aimed to establish econometrical equation models for the Nile delta region in Egypt, which will represent a basement for future predictions of Lumpy skin disease outbreaks and its pathway in relation to climate change. Data of lumpy skin disease (LSD) outbreaks were collected from the cattle farms located in the provinces representing the Nile delta region during 1 January, 2015 to December, 2015. The obtained results indicated that there was a significant association between the degree of the LSD outbreaks and the investigated climate factors (temperature, wind speed, and humidity) and the outbreaks peaked during the months of June, July, and August and gradually decreased to the lowest rate in January, February, and December. The model obtained depicted that the increment of these climate factors were associated with evidently increment on LSD outbreaks on the Nile Delta of Egypt. The model validation process was done by the root mean square error (RMSE) and means bias (MB) which compared the number of LSD outbreaks expected with the number of observed outbreaks and estimated the confidence level of the model. The value of RMSE was 1.38% and MB was 99.50% confirming that this established model described the current association between the LSD outbreaks and the change on climate factors and also can be used as a base for predicting the of LSD outbreaks depending on the climatic change on the future.

Keywords: LSD, climate factors, econometric models, Nile Delta.

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Authors: Mayar A. Omar, Ismail Gomaa, Heba Badawy, Hosam Moubarak

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Enterprise resource planning (ERP) is an integrated system that helps companies in managing their resources. There are two types of ERP systems, the traditional ERP systems, and the cloud ERP systems. Cloud ERP systems were introduced after the development of cloud computing technology. This research aims to identify the factors that affect the adoption of cloud ERP in Egyptian companies. Moreover, the aim of our study is to provide guidance to Egyptian companies in the cloud ERP adoption decision and to participate in increasing the number of the cloud ERP studies that are conducted in the Middle East and in developing countries. There are many factors influencing the adoption of cloud ERP in Egyptian organizations which are discussed and explained in the research. Those factors are examined through combining the Diffusion of Innovation theory (DOI) and technology-organization-environment framework (TOE). Data were collected through a survey that was developed using constructs from the existing studies of cloud computing and cloud ERP technologies and was then modified to fit our research. The analysis of the data was based on Structural Equation Modeling (SEM) using Smart PLS software that was used for the empirical analysis of the research model.

Keywords: cloud computing, cloud ERP systems, DOI, Egypt, SEM, TOE

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Authors: Mohammad Gholizadeh, Khairun Yahya, Anita Talib, Omar Ahmad

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Macrobenthos distribution along the coastal waters of Penang National Park was studid to estimate the effect of different environmental parameters at three stations, during six sampling months, from June 2010 to April 2011. The aim of this survey was to investigate different environment stress over soft bottom polychaete community along Teluk Ketapang and Pantai Acheh (Penang National Park) over a year period. Variations in the polychaete community were evaluated using univariate and multivariate methods. A total of 604 individuals were examined which was grouped into 23 families. Family Nereidae was the most abundant (22.68%), followed by Spionidae (22.02%), Hesionidae (12.58%), Nephtylidae (9.27%) and Orbiniidae (8.61%). It is noticeable that good results can only be obtained on the basis of good taxonomic resolution. The maximum Shannon-Wiener diversity (H'=2.16) was recorded at distance 200m and 1200m (August 2010) in Teluk Ketapang and lowest value of diversity was found at distance 1200m (December 2010) in Teluk Ketapang.

Keywords: Polychaete assemblage, environment factor, Pantai Acheh, Teluk Ketapang.

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Authors: Najiya Omar, Hamed Aly, Timothy Little

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The optimal size of a photovoltaic (PV) array is considered a critical factor in designing an efficient PV system due to the dependence of the PV cell performance on temperature. A high temperature can lead to voltage losses of solar panels, whereas a low temperature can cause voltage overproduction. There are two possible scenarios of the inverter’s operation in which they are associated with the erroneous calculations of the number of PV panels: 1) If the number of the panels is scant and the temperature is high, the minimum voltage required to operate the inverter will not be reached. As a result, the inverter will shut down. 2) Comparably, if the number of panels is excessive and the temperature is low, the produced voltage will be more than the maximum limit of the inverter which can cause the inverter to get disconnected or even damaged. This article aims to assess theoretical and practical methodologies to calculate size and determine the topology of a PV array. The results are validated by applying an experimental evaluation for a 100 kW Grid-connected PV system for a location in Halifax, Nova Scotia and achieving a satisfactory system performance compared to the previous work done.

Keywords: Sizing PV panels, grid-connected PV, topology of PV array, theoretical and practical methodologies.

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Authors: M. I. Aida Isma, Azni Idris, Rozita Omar, A. R. Putri Razreena

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40L of hollow fiber membrane bioreactor with solids retention times (SRT) of 30, 15 and 4 days were setup for treating synthetic wastewater at hydraulic retention times (HRT) of 12, 8 and 4 hours. The objectives of the study were to investigate the effects of SRT and HRT on membrane fouling. A comparative analysis was carried out for physiochemical quality parameters (turbidity, suspended solids, COD, NH₃-N and PO₄^3-). Scanning electron microscopy (SEM), energy diffusive X-ray (EDX) analyzer and particle size distribution (PSD) were used to characterize the membrane fouling properties. The influence of SRT on the quality of effluent, activated sludge quality, and membrane fouling were also correlated. Lower membrane fouling and slower rise in trans-membrane pressure (TMP) were noticed at the longest SRT and HRT of 30d and 12h, respectively. Increasing SRT results in noticeable reduction of dissolved organic matters. The best removal efficiencies of COD, TSS, NH₃-N and PO₄^3- were 93%, 98%, 80% and 30% respectively. The high HRT with shorter SRT induced faster fouling rate. The main fouling resistance was cake layer. The most severe membrane fouling was observed at SRT and HRT of 4 and 12, respectively with thickness cake layer of 17mm as reflected by higher TMP, lower effluent removal and thick sludge cake layer.

 

Keywords: Membrane bioreactor, SRT, HRT, membrane fouling.

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Authors: Edward Guillén, Jeisson Sánchez, Carlos Omar Ramos

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In recent years, a wide variety of applications are developed with Support Vector Machines -SVM- methods and Artificial Neural Networks -ANN-. In general, these methods depend on intrusion knowledge databases such as KDD99, ISCX, and CAIDA among others. New classes of detectors are generated by machine learning techniques, trained and tested over network databases. Thereafter, detectors are employed to detect anomalies in network communication scenarios according to user’s connections behavior. The first detector based on training dataset is deployed in different real-world networks with mobile and non-mobile devices to analyze the performance and accuracy over static detection. The vulnerabilities are based on previous work in telemedicine apps that were developed on the research group. This paper presents the differences on detections results between some network scenarios by applying traditional detectors deployed with artificial neural networks and support vector machines.

Keywords: Anomaly detection, back-propagation neural networks, network intrusion detection systems, support vector machines.

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Authors: Omar Farahat Hassanein, A. Samer Ezeldin

Abstract:

The construction industry is a very dynamic field. Every day new technologies and methods are developed to fasten the process and increase its efficiency. Hence, if a project uses fewer resources it will be more efficient.

This paper examines the recycling of concrete construction and demolition (C&D) waste to reuse it as aggregates in on-site applications for construction projects in Egypt and possibly in the Middle East. The study focuses on a stationary plant setting. The machinery set-up used in the plant is analyzed technically and financially.

The findings are gathered and grouped to obtain a comprehensive cost-benefit financial model to demonstrate the feasibility of establishing and operating a concrete recycling plant. Furthermore, a detailed business plan including the time and hierarchy is proposed. 

Keywords: Construction wastes, recycling, sustainability, financial model, concrete recycling, concrete life cycle.

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Authors: Salah Gariani, Taher Dao, Khaled Jegandi

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Wiper inserts are widely used nowadays, particularly in turning and milling operations, due to their unique geometric characteristics that generate superb surface finish and improve productivity. Wiper inserts can produce double the feed rate while preserving comparable surface roughness compared to that produced by conventional cutting tools. This paper reports an experimental investigation of surface quality generated in the precision dry turning of 6060 Aluminium alloy using conventional and wiper inserts at different cutting conditions. The Taguchi L9 array, Analysis of Means (AOM) and variance (ANOVA) were employed in the development of the experimental design and to optimise the process parameter identified: average surface roughness (Ra). The experimental results show that the wiper inserts substantially improved the surface quality of the machined samples by a factor of two compared to those for the conventional insert under all cutting conditions. The ANOVA and AOM analysis showed that the type of insert is the most significant factor affecting surface roughness, with a Percentage Contribution Ratio (PCR) value of 67.41%. Feed rate also significantly affected surface roughness but contributed less to its variation. No significant difference was found between values of Ra using wiper inserts under dry and wet cooling modes when turning 6060 Aluminium alloy.

Keywords: 6060 Aluminium alloy, conventional and wiper carbide tools, dry turning, average surface roughness.

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Authors: O. M. Omar, G. D. Abd Elhameed, A. M. Heniegal H. A. Mohamadien

Abstract:

Green concrete are generally composed of recycling materials as hundred or partial percent substitutes for aggregate, cement, and admixture in concrete. To reduce greenhouse gas emissions, efforts are needed to develop environmentally friendly construction materials. Using of fly ash based geopolymer as an alternative binder can help reduce CO2 emission of concrete. The binder of geopolymer concrete is different from the ordinary Portland cement concrete. Geopolymer Concrete specimens were prepared with different concentration of NaOH solution M10, M14, and, M16 and cured at 60ºC in duration of 24 hours and 8 hours, in addition to the curing in direct sunlight. Thus, it is necessary to study the effects of the geopolymer binder on the behavior of concrete. Concrete is made by using geopolymer technology is environmental friendly and could be considered as part of the sustainable development. In this study, the Local Alkaline Activator in Egypt and crashed stone as coarse aggregate in fly ash based-geopolymer concrete was investigated. This paper illustrates the development of mechanical properties. Since the gained compressive strength for geopolymer concrete at 28 days was in the range of 22.5MPa – 43.9MPa.

Keywords: Geopolymer, molarity, sodium hydroxide, sodium silicate.

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Authors: Fauziah Hanim Tafri, Zarinah Hamid, Ahamed Kameel Mydin Meera, Mohd Azmi Omar

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This paper examines the relationship between financial risks and profitability of the conventional and Islamic banks in Malaysia for the period between 1996 and 2005. The measures of profitability that have been used in the study are the return on equity (ROE) and return on assets (ROA) while the financial risks are credit risk, interest rate risk and liquidity risks. This study employs panel data regression analysis of Generalised Least Squares of fixed effects and random effects models. It was found that credit risk has a significant impact on ROA and ROE for the conventional as well as the Islamic banks. The relationship between interest rate risk and ROE were found to be weakly significant for the conventional banks and insignificant for the Islamic banks. The effect of interest rate risk on ROA is significant for the conventional banks. Liquidity risk was found to have an insignificant impact on both profitability measures.

Keywords: Credit risk, interest rate risk, liquidity risk, market risk, profitability.

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Authors: Salah Al-Enezi, Rashed Al-Zufairi, Naseer Ahmad

Abstract:

A Thermo-mechanical technique was developed to determine softening point temperature/glass transition temperature (Tg) of polystyrene exposed to high pressures. The design utilizes the ability of carbon dioxide to lower the glass transition temperature of polymers and acts as plasticizer. In this apparatus, the sorption of carbon dioxide to induce softening of polymers as a function of temperature/pressure is performed and the extent of softening is measured in three-point-flexural-bending mode. The polymer strip was placed in the cell in contact with the linear variable differential transformer (LVDT). CO₂ was pumped into the cell from a supply cylinder to reach high pressure. The results clearly showed that full softening point of the samples, accompanied by a large deformation on the polymer strip. The deflection curves are initially relatively flat and then undergo a dramatic increase as the temperature is elevated. It was found that increasing the pressure of CO₂ causes the temperature curves to shift from higher to lower by increment of about 45 K, over the pressure range of 0-120 bars. The obtained experimental Tg values were validated with the values reported in the literature. Finally, it is concluded that the defection model fits consistently to the generated experimental results, which attempts to describe in more detail how the central deflection of a thin polymer strip affected by the CO₂ diffusions in the polymeric samples.

Keywords: Softening, high-pressure, polystyrene, CO2 diffusions.

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Authors: Mohamed M. El-Gendy, Ibrahim A. El-Arabi, Rafik W. Abdel-Missih, Omar A. Kandil

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In the present research, a finite element model is presented to study the geometrical and material nonlinear behavior of reinforced concrete plane frames considering soil-structure interaction. The nonlinear behaviors of concrete and reinforcing steel are considered both in compression and tension up to failure. The model takes account also for the number, diameter, and distribution of rebar along every cross section. Soil behavior is taken into consideration using four different models; namely: linear-, nonlinear Winkler's model, and linear-, nonlinear continuum model. A computer program (NARC) is specially developed in order to perform the analysis. The results achieved by the present model show good agreement with both theoretical and experimental published literature. The nonlinear behavior of a rectangular frame resting on soft soil up to failure using the proposed model is introduced for demonstration.

Keywords: Nonlinear analysis, Geometric nonlinearity, Material nonlinearity, Reinforced concrete, Finite element method, Soilstructure interaction, Winkler's soil model, Continuum soil model

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Authors: Mohammed M. Siddeq, Mohammed H. Rasheed, Omar M. Salih, Marcos A. Rodrigues

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This research proposes a data encoding and decoding method based on the Matrix Minimization algorithm. This algorithm is applied to high-frequency coefficients for compression/encoding. The algorithm starts by converting every three coefficients to a single value; this is accomplished based on three different keys. The decoding/decompression uses a search method called QSS (Quick Sequential Search) Decoding Algorithm presented in this research based on the sequential search to recover the exact coefficients. In the next step, the decoded data are saved in an auxiliary array. The basic idea behind the auxiliary array is to save all possible decoded coefficients; this is because another algorithm, such as conventional sequential search, could retrieve encoded/compressed data independently from the proposed algorithm. The experimental results showed that our proposed decoding algorithm retrieves original data faster than conventional sequential search algorithms.

Keywords: Matrix Minimization Algorithm, Decoding Sequential Search Algorithm, image compression, Discrete Cosine Transform, Discrete Wavelet Transform.

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Authors: Excellence Favor, Bakari M. M. Mwinyiwiwa, Damian D. Haule, Fakih H. Omar

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Access to information is the key to the empowerment of everybody despite where they are living. This research is to be carried out in respect of the people living in developing countries, considering their plight and complex geographical, demographic, social-economic conditions surrounding the areas they live, which hinder access to information and of professionals providing services such as medical workers, which has led to high death rates and development stagnation. Research on Unified Communications and Integrated Collaborations (UCIC) system in the health sector of developing countries comes in to create a possible solution of bridging the digital canyon among the communities. The aim is to deliver services in a seamless manner to assist health workers situated anywhere to be accessed easily and access information which will help in service delivery. The proposed UCIC provides the most immersive Telepresence experience for one-to-one or many-tomany meetings. Extending to locations anywhere in the world, the transformative platform delivers Ultra-low operating costs through the use of general purpose networks and using special lenses and track systems.

Keywords: Developing countries, Unified communications and integrated collaborations.

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Authors: LC Chong , A Yaacob, MH Rosli, Y Adam, A Yusuf , MS Omar-Fauzee, N Sutresna, Berliana, HH Pramono, M Nazrul-Hakim

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Currently, there is no database or local norms for the physical performance of Malaysian rugby players. This database or norms are vital for Malaysian-s sports development as programs can be setup to improve the current status. This pilot study was conducted to evaluate the status of our semi professional rugby players. The rugby players were randomly selected from the Malaysian National team and several clubs in the Klang valley, Kuala Lumpur Malaysia. 54 male rugby players (Age: 24.41 ± 4.06 years) were selected for this pilot study. Height, bodyweight, percentage body fat and body mass index (BMI) and several other physical tests were performed. Results from the BLEEP test revealed an average of level 9, shuttle 2 for the players. Interestingly, forwards were taller, heavier, and had lower maximal aerobic power than backs in the same team. In conclusion, the physical characteristics of the rugby players were much lower when compared to international players from other countries. From this pilot study, the physical performance of the Malaysian team must be improved in order to further develop the sports.

Keywords: Rugby, Malaysia, Fitness, Collision sports

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Authors: Dasimah Bt Omar, Faizul Abdullah, Fatimah Yusof, Hazlina Hamdan, Naasah Nasrudin, Ishak Che Abullah

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The impacts of near-campus student housing, or offcampus students accommodation cannot be ignored by the universities and as well as the community officials. Numerous scholarly studies, have highlighted the substantial economic impacts either; direct, indirect or induced, and cumulatively the roles of the universities have significantly contributed to the local economies. The issue of the impacts of off-campus student rental housing on neighbourhoods is one that has been of long-standing but increasing concern in Malaysia. Statistically, in Malaysia, there was approximately a total of 1.2 - 1.5 million students in 2009. By the year 2015, it is expected that 50 per cent of 18 to 30 year olds active population should gain access to university education, amounting to 120,000 yearly. The objectives of the research are to assess the impacts off-campus students on the local neighbourhood and specifically to obtain information on the living and learning conditions of off-campus students of Universiti Teknologi MARA Shah Alam, Malaysia. It is also to isolate those factors that may impede the successful learning so that priority can be given to them in subsequent policy implementations and actions by government and the higher education institutions.

Keywords: off-campus students, neighbourhood, impacts, living and learning conditions

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Authors: A. Nait Salah, M. Kaddami

Abstract:

This work describes an investigation on the effect of filler metals diameter to weld joint, and low alloy carbon steel A516 Grade 70 is the base metal. Commercially SA516 Grade70 is frequently used for the manufacturing of pressure vessels, boilers and storage tank, etc. In fabrication industry, the hardness of the weld joint is between the important parameters to check, after heat treatment of the weld. Submerged arc welding (SAW) is used with two filler metal diameters, and this solid wire electrode is used for SAW non-alloy and for fine grain steels (SFA 5.17). The different diameters were selected (Ø = 2.4 mm and Ø = 4 mm) to weld two specimens. Both specimens were subjected to the same preparation conditions, heat treatment, macrograph, metallurgy micrograph, and micro-hardness test. Samples show almost similar structure with highest hardness. It is important to indicate that the thickness used in the base metal is 22 mm, and all specifications, preparation and controls were according to the ASME section IX. It was observed that two different filler metal diameters performed on two similar specimens demonstrated that the mechanical property (hardness) increases with decreasing diameter. It means that even the heat treatment has the same effect with the same conditions, the filler metal diameter insures a depth weld penetration and better homogenization. Hence, the SAW welding technique mentioned in the present study is favorable to implicate for the industry using the small filler metal diameter.

Keywords: ASME, base metal, filler metal, micro-hardness test, submerged arc welding.

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Authors: Muhamad Abduh, Jarita Duasa, Mohd. Azmi Omar

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Unlike its conventional counterpart, Islamic principles forbid Islamic banks to take any interest-related income and thus makes deposits from depositors as an important source of fund for its operational and financing. Consequently, the risk of deposit withdrawal by depositors is an important aspect that should be wellmanaged in Islamic banking. This paper aims to investigate factors that influence depositors- withdrawal behavior in Islamic banks, particularly in Malaysia, using the framework of theory of reasoned action. A total of 368 respondents from Klang valley are involved in the analysis. The paper finds that all the constructs variable i.e. normative beliefs, subjective norms, behavioral beliefs, and attitude towards behavior are perceived to be distinct by the respondents. In addition, the structural equation model is able to verify the structural relationships between subjective norms, attitude towards behavior and behavioral intention. Subjective norms gives more influence to depositors- decision on deposit withdrawal compared to attitude towards behavior.

Keywords: Islamic bank, structural equation model, theory of reasoned action, withdrawal behavior

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Authors: Espinoza S. Clara, Gamarra Q. Flor, Marianela F. Ramos Quispe S. Miguel, Flores R. Omar

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Tropaeolum majus L. is a native plant to South and Central America, used since ancient times by our ancestors to combat different diseases. Glucotropaeolonin is one of its main components, which when hydrolyzed, forms benzyl isothiocyanate (BIT) that promotes cellular apoptosis (programmed cell death in cancer cells). Therefore, the present research aims to evaluate the effect of the pressure and temperature of BIT extraction by supercritical CO₂ from Tropaeolum majus L. The extraction was carried out in a supercritical fluid extractor equipment Speed SFE BASIC Brand: Poly science, the leaves of Tropaeolum majus L. were ground for one hour and lyophilized until obtaining a humidity of 6%. The extraction with supercritical CO₂ was carried out with pressures of 200 bar and 300 bar, temperatures of 50°C, 60°C and 70°C, obtained by the conjugation of these six treatments. BIT was identified by thin layer chromatography using 98% BIT as the standard, and as the mobile phase hexane: dichloromethane (4:2). Subsequently, BIT quantification was performed by high performance liquid chromatography (HPLC). The highest yield of oleoresin by supercritical CO₂ extraction was obtained pressure 300 bar and temperature at 60°C; and the higher content of BIT at pressure 200 bar and 70°C for 30 minutes to obtain 113.615 ± 0.03 mg BIT/100 g dry matter was obtained.

Keywords: Tropaeolum majus L., supercritical fluids, benzyl isothiocyanate.

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Authors: Mohammad I. Hossain, Omar F. Hamim

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This paper presents a case study on a pile integrity test for assessing the integrity of piles as well as a physical dimension (e.g., cross-sectional area, length), continuity, and consistency of the pile materials. The recent boom in the socio-economic condition of Bangladesh has given rise to the building of high-rise commercial and residential infrastructures. The advantage of the pile integrity test lies in the fact that it is possible to get an approximate indication regarding the quality of the sub-structure before commencing the construction of the super-structure. This paper aims at providing a classification of cast-in-situ piles based on characteristic reflectograms obtained using the Sonic Integrity Testing program for the sub-soil condition of Narayanganj, Bangladesh. The piles have been classified as 'Pile Type-1', 'Pile Type-2', 'Pile Type-3', 'Pile type-4', 'Pile Type-5' or 'Pile Type-6' from the visual observations of reflections from the generated stress waves by striking the pile head with a handheld hammer. With respect to construction quality and integrity, piles have been further classified into three distinct categories, i.e., satisfactory, may be satisfactory, and unsatisfactory.

Keywords: Cast-in-situ piles, characteristic reflectograms, pile integrity test, sonic integrity testing program.

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Authors: Hazlina Hamdan, Fatimah Yusof, Dasimah Omar, Faizul Abdullah, Naasah Nasrudin, Ishak Che Abullah

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In the globalization context and competitiveness, the role of a university is further enhanced. University is no longer confined to traditional roles. Universities need to interact with others in order to be relevant and progressive. Symbiosis relationships between the university and industry are very significant because the relationship between those two can foster economic development of a nation. In a world of fast changing technology and competition, it is necessary for the university to collaborate with industry to combine efforts fostering the diffusion of knowledge, increasing research and development, patenting innovation and commercializing products. It has become increasingly accepted that the necessity of close university-industry interactions as a mean of national economic prosperity. Therefore, this paper is aim to examine the level of linkages in university-industry interactions to which promotes the regional economic growth and development. This paper will explore the formation of linkages between the Higher Education Institution (University Technology MARA) and industries located in the Klang Valley region of Malaysia. It will present the university-industry linkages with emphasis on the type of linkages existed, the benefits of having such linkages to promote regional economic development and finally the constraints that might impede the linkages and potentials to enhance the linkages towards economic growth and development.

Keywords: Industry, Interaction, Linkages, Regional development, University

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Authors: Natasha Hussain, Maleeha Aslam, Robina Farooq

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Hepatitis B and hepatitis C are among the most significant hepatic infections all around the world that may lead to hepatocellular carcinoma. This study is first time performed at the blood transfussion centre of Omar hospital, Lahore. It aims to determine the sero-prevalence of these diseases by screening the apparently healthy blood donors who might be the carriers of HBV or HCV and pose a high risk in the transmission. It also aims the comparison between the sensitivity of two diagnostic tests; chromatographic immunoassay – one step test device and Enzyme Linked Immuno Sorbant Assay (ELISA). Blood serum of 855 apparently healthy blood donors was screened for Hepatitis B surface antigen (HBsAg) and for anti HCV antibodies. SPSS version 12.0 and X2 (Chi-square) test were used for statistical analysis. The seroprevalence of HCV was 8.07% by the device method and by ELISA 9.12% and that of HBV was 5.6% by the device and 6.43% by ELISA. The unavailability of vaccination against HCV makes it more prevalent. Comparing the two diagnostic methods, ELISA proved to be more sensitive.

Keywords: ELISA, Sensitivity comparison of diagnostic tests, seroprevalence of Hepatitis B and C

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Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

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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.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

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Authors: Dzul Fahmi Nordin, Rosmini Omar

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This paper analyzed the perception of e-commerce application services by construction material traders in Malaysia. Five attributes were tested: usability, reputation, trust, privacy and familiarity. Study methodology consists of survey questionnaire and statistical analysis that includes reliability analysis, factor analysis, ANOVA and regression analysis. The respondents were construction material traders, including hardware stores in Klang Valley, Kuala Lumpur. Findings support that usability and familiarity with e-commerce services in Malaysia have insignificant influence on the acceptance of e-commerce application. However, reputation, trust and privacy attributes have significant influence on the choice of e-commerce acceptance by construction material traders. E-commerce applications studied included customer database, e-selling, emarketing, e-payment, e-buying and online advertising. Assumptions are made that traders have basic knowledge and exposure to ICT services. i.e. internet service and computers. Study concludes that reputation, privacy and trust are the three website attributes that influence the acceptance of e-commerce by construction material traders.

Keywords: Electronic Commerce (e-Commerce), Information and Communications Technology (ICT), Small Medium Enterprise (SME)

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Authors: Omar Boutkhoum, Mohamed Hanine, Tarik Agouti, Abdessadek Tikniouine

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This paper discusses the intake of combining multi-criteria decision analysis (MCDA) with OLAP systems, to generate an integrated analysis process dealing with complex multi-criteria decision-making situations. In this context, a multi-agent modeling is presented for decision support systems by combining multi-criteria decision analysis (MCDA) with OLAP systems. The proposed modeling which consists in performing the multi-agent system (MAS) architecture, procedure and protocol of the negotiation model is elaborated as a decision support tool for complex decision-making environments. Our objective is to take advantage from the multi-agent system which distributes resources and computational capabilities across interconnected agents, and provide a problem modeling in terms of autonomous interacting component-agents. Thus, the identification and evaluation of criteria as well as the evaluation and ranking of alternatives in a decision support situation will be performed by organizing tasks and user preferences between different agents in order to reach the right decision. At the end, an illustrative example is conducted to demonstrate the function and effectiveness of our MAS modeling.

Keywords: Multidimensional Analysis, OLAP Analysis, Multi-criteria Decision Analysis, Multi-Agent System, Decision Support System.

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Authors: Omar Al Denali, Abdelaziz Badi

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The ASTM A516 Grade 70 steel is a suitable material used for the fabrication of boiler pressure vessels working in moderate and lower temperature services, and it has good weldability and excellent notch toughness. The post-weld heat treatment (PWHT) or stress-relieving heat treatment has significant effects on avoiding the martensite transformation and resulting in high hardness, which can lead to cracking in the heat-affected zone (HAZ). An adaptive neuro-fuzzy inference system (ANFIS) was implemented to predict the material tensile strength of PWHT experiments. The ANFIS models presented excellent predictions, and the comparison was carried out based on the mean absolute percentage error between the predicted values and the experimental values. The ANFIS model gave a Mean Absolute Percentage Error of 0.556%, which confirms the high accuracy of the model.

Keywords: Prediction, post-weld heat treatment, adaptive neuro-fuzzy inference system, ANFIS, mean absolute percentage error.

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Authors: Abdulwahab Kammon, Tan Sheau Wei, Abdul Rahman Omar, Abdunaser Dayhum, Ibrahim Eldghayes, Monier Sharif

Abstract:

Infectious bronchitis virus (IBV) is a very dynamic and evolving virus, causing major economic losses to the global poultry industry. Recently, the Libyan poultry industry faced severe outbreak of respiratory distress associated with high mortality and dramatic drop in egg production. Tracheal and cloacal swabs were analyzed for several poultry viruses. IBV was detected using SYBR Green I real-time PCR detection based on the nucleocapsid (N) gene. Sequence analysis of the partial N gene indicated high similarity (~ 94%) to IBV strain 3382/06 that was isolated from Taiwan. Even though the IBV strain 3382/06 is more similar to that of the Mass type H120, the isolate has been implicated associated with intertypic recombinant of 3 putative parental IBV strains namely H120, Taiwan strain 1171/92 and China strain CK/CH/LDL/97I. Complete sequencing and antigenicity studies of the Libya IBV strains are currently underway to determine the evolution of the virus and its importance in vaccine induced immunity. In this paper we documented for the first time the presence of possibly variant IBV strain from Libya which required dramatic change in vaccination program.

Keywords: Libya, Infectious bronchitis, Molecular characterization.

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Authors: Omar B. Yaakob, Yasser M. Ahmed, Ahmad F. Said

Abstract:

There is an essential need for obtaining the mathematical representation of fish body undulations, which can be used for designing and building new innovative types of marine propulsion systems with less environmental impact. This research work presents a case study to derive the mathematical model for fish body movement. Observation and capturing image methods were used in this study in order to obtain a mathematical representation of Clariasbatrachus fish (catfish). An experiment was conducted by using an aquarium with dimension 0.609 m x 0.304 m x 0.304 m, and a 0.5 m ruler was attached at the base of the aquarium. Progressive Scan Monochrome Camera was positioned at 1.8 m above the base of the aquarium to provide swimming sequences. Seven points were marked on the fish body using white marker to indicate the fish movement and measuring the amplitude of undulation. Images from video recordings (20 frames/s) were analyzed frame by frame using local coordinate system, with time interval 0.05 s. The amplitudes of undulations were obtained for image analysis from each point that has been marked on fish body. A graph of amplitude of undulations versus time was plotted by using computer to derive a mathematical fit. The function for the graph is polynomial with nine orders.

Keywords: Fish locomotion, body undulation, steady and unsteady swimming modes.

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Authors: Yahia Salah, Med Lassaad Kaddachi, Rached Tourki

Abstract:

This paper presents the design, implementation and evaluation of a micro-network, or Network-on-Chip (NoC), based on a generic pipeline router architecture. The router is designed to efficiently support traffic generated by multimedia applications on embedded multi-core systems. It employs a simplest routing mechanism and implements the round-robin scheduling strategy to resolve output port contentions and minimize latency. A virtual channel flow control is applied to avoid the head-of-line blocking problem and enhance performance in the NoC. The hardware design of the router architecture has been implemented at the register transfer level; its functionality is evaluated in the case of the two dimensional Mesh/Torus topology, and performance results are derived from ModelSim simulator and Xilinx ISE 9.2i synthesis tool. An example of a multi-core image processing system utilizing the NoC structure has been implemented and validated to demonstrate the capability of the proposed micro-network architecture. To reduce complexity of the image compression and decompression architecture, the system use image processing algorithm based on classical discrete cosine transform with an efficient zonal processing approach. The experimental results have confirmed that both the proposed image compression scheme and NoC architecture can achieve a reasonable image quality with lower processing time.

Keywords: Generic Pipeline Network-on-Chip Router Architecture, JPEG Image Compression, FPGA Hardware Implementation, Performance Evaluation.

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Authors: Omar Hamdy, Schichen Zhao, Hussein Abd El-Atty, Ayman Ragab, Muhammad Salem

Abstract:

One of the most risky areas in Aswan is Abouelreesh, which is suffering from flood disasters, as heavy deluge inundates urban areas causing considerable damage to buildings and infrastructure. Moreover, the main problem was the urban sprawl towards this risky area. This paper aims to identify the urban areas located in the risk areas prone to flash floods. Analyzing this phenomenon needs a lot of data to ensure satisfactory results; however, in this case the official data and field data were limited, and therefore, free sources of satellite data were used. This paper used ArcGIS tools to obtain the storm water drains network by analyzing DEM files. Additionally, historical imagery in Google Earth was studied to determine the age of each building. The last step was to overlay the urban area layer and the storm water drains layer to identify the vulnerable areas. The results of this study would be helpful to urban planners and government officials to make the disasters risk estimation and develop primary plans to recover the risky area, especially urban areas located in torrents.

Keywords: Risk area, DEM, storm water drains, GIS.

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