Search results for: Abdul Rahim Yacob
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 321

Search results for: Abdul Rahim Yacob

81 Risk of Late Payment in the Malaysian Construction Industry

Authors: Kho Mei Ye, Hamzah Abdul Rahman

Abstract:

The purpose of this study is to identify the underlying causes of late payment from the contractors- perspective in the Malaysian construction industry and to recommend effective solutions to mitigate late payment problems. The target groups of respondents in this study were Grades G3, G5, G6 and G7 contractors with specialization in building works and civil engineering works registered with the Construction Industry Development Board (CIDB) in Malaysia. Results from this study were analyzed with Statistical Package for the Social Science (SPSS 15.0). From this study, it was found that respondents have highest ranked five significant variables out of a total of forty-one variables which can caused late payment problems: a) cash flow problems due to deficiencies in client-s management capacity (mean = 3.96); b) client-s ineffective utilization of funds (mean = 3.88); c) scarcity of capital to finance the project (mean = 3.81); d) clients failure to generate income from bank when sales of houses do not hit the targeted amount (mean=3.72); and e) poor cash flow because of lack of proper process implementation, delay in releasing of the retention monies to contractor and delay in the evaluation and certification of interim and final payment (mean = 3.66).

Keywords: Underlying causes, late payment, constructionindustry, Malaysia.

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80 Entrepreneurial Challenges Confronting Micro Enterprise of Malaysian Malays

Authors: Abu Bakar Sedek Abdul Jamak, Rohani Salleh, Subarna Sivapalan, Azrai Abdullah

Abstract:

This research focuses on micro-enterprise of Malaysian Malays that are involved in very small-scaled business activities. Among them include food stall and burger stall operators, night market hawkers, grocery store operators as well as construction and small service activities works. The study seeks to explore why some micro-entrepreneurs still lag in entrepreneurship and what needs to be rectified. This quantitative study is conducted on 173 Malay micro-enterprise owners (MEOs) and 58 Malay failed microenterprise owners (FMEOs) involved in all range of businesses throughout the state of Perak, Malaysia. The main aims are to identify the gaps between the failed micro-enterprise owners (FMEOs) and existing micro-enterprise owners (MEOs) and the problems faced among FMEOs. The results reveal that the MEOs had strong motivations and better marketing approaches as compared to FMEOs. Furthermore, the FMEOs failed in the business ventures mainly due to lack of management, sales and marketing skills and poor competitive abilities to keep up with rivals.

Keywords: Micro-enterprises, Malays, entrepreneurship, Malaysia

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79 Density, Strength, Thermal Conductivity and Leachate Characteristics of Light-Weight Fired Clay Bricks Incorporating Cigarette Butts

Authors: Aeslina Abdul Kadir, Abbas Mohajerani, Felicity Roddick, John Buckeridge

Abstract:

Several trillion cigarettes produced worldwide annually lead to many thousands of kilograms of toxic waste. Cigarette butts (CBs) accumulate in the environment due to the poor biodegradability of the cellulose acetate filters. This paper presents some of the results from a continuing study on recycling CBs into fired clay bricks. Physico-mechanical properties of fired clay bricks manufactured with different percentages of CBs are reported and discussed. The results show that the density of fired bricks was reduced by up to 30 %, depending on the percentage of CBs incorporated into the raw materials. Similarly, the compressive strength of bricks tested decreased according to the percentage of CBs included in the mix. The thermal conductivity performance of bricks was improved by 51 and 58 % for 5 and 10 % CBs content respectively. Leaching tests were carried out to investigate the levels of possible leachates of heavy metals from the manufactured clay-CB bricks. The results revealed trace amounts of heavy metals.

Keywords: Cigarette butts, Fired clay bricks, Light bricks, Recycling waste, Thermal conductivity, Leachates, Leaching test

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78 Online Brands: A Comparative Study of World Top Ranked Universities with Science and Technology Programs

Authors: Zullina H. Shaari, Amzairi Amar, Abdul Mutalib Embong, Hezlina Hashim

Abstract:

University websites are considered as one of the brand primary touch points for multiple stakeholders, but most of them did not have great designs to create favorable impressions. Some of the elements that web designers should carefully consider are the appearance, the content, the functionality, usability and search engine optimization. However, priority should be placed on website simplicity and negative space. In terms of content, previous research suggests that universities should include reputation, learning environment, graduate career prospects, image destination, cultural integration, and virtual tour on their websites. The study examines how top 200 world ranking science and technology-based universities present their brands online and whether the websites capture the content dimensions. Content analysis of the websites revealed that the top ranking universities captured these dimensions at varying degree. Besides, the UK-based university had better priority on website simplicity and negative space compared to the Malaysian-based university.

Keywords: Science and technology programs, top-ranked universities, online brands, university websites.

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77 Extracellular Protein Secreted by Bacillus subtilis ATCC21332 in the Presence of Streptomycin Sulfate

Authors: Hanina M. N., Hairul Shahril M., Ismatul Nurul Asyikin I., Abdul Jalil A. K., Salina M. R., Maryam M. R., Rosfarizan M.

Abstract:

The extracellular proteins secreted by bacteria may be increased in stressful surroundings, such as in the presence of antibiotics. It appears that many antibiotics, when used at low concentrations, have in common the ability to activate or repress gene transcription, which is distinct from their inhibitory effect. There have been comparatively few studies on the potential of antibiotics as a specific chemical signal that can trigger a variety of biological functions. Therefore, this study was carried out to determine the effect of Streptomycin Sulfate in regulating extracellular proteins secreted by Bacillus subtilis ATCC21332. Results of Microdilution assay showed that the Minimum Inhibition Concentration (MIC) of Streptomycin Sulfate on B. subtilis ATCC21332 was 2.5 mg/ml. The bacteria cells were then exposed to Streptomycin Sulfate at concentration of 0.01 MIC before being further incubated for 48h to 72 h. The extracellular proteins secreted were then isolated and analyzed by sodium dodecyl sulfate polyacrylamide gel electrophoresis (SDS-PAGE). Proteins profile revealed that three additional bands with approximate sizes of 30 kDa, 22 kDa and 23 kDa were appeared for the treated bacteria with Streptomycin Sulfate. Thus, B. subtilis ATCC21332 in stressful condition with the presence of Streptomycin Sulfate at low concentration could induce the extracellular proteins secretion.

Keywords: Bacillus subtilis ATCC21332, Streptomycin Sulfate, extracellular proteins.

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76 Shariah Compliance Space Planning for Hotel Room Design

Authors: Syaza bt. Saifuddin, Rashidi bin Othman, Muhammad Hafizuddin Akmal bin Md Hashim, Ismail bin Jasmani, Noor Hanita bt. Abdul Majid

Abstract:

This paper illustrates the background of various concepts, approaches, terminologies used to describe the basic framework of an Islamic Hotel Room design. This paper reviews the theoretical views in establishing a suitable and optimum environment for Muslim as well as non-Muslim guests in hotel rooms while according to shariah. It involves a few research methodologies that requires the researcher to study on a few characteristics needed to create more efficient rooms in terms of social interaction, economic growth and other tolerable elements. This paper intends on revealing the elements that are vital and may contribute for hotels in achieving a more conclusive research on space planning for hotel rooms focusing on the shariah and Muslim guests. Malaysia is an Islamic country and has billion of tourists coming over for business and recreational purposes. Therefore, having a righteous environment that best suit this target user is important in terms of generating the economy as well as providing a better understanding to the community on the benefits of applying these qualities in a conventional resort design.

Keywords: Design, Islam, room, shariah compliant hotel.

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75 Hybrid Intelligent Intrusion Detection System

Authors: Norbik Bashah, Idris Bharanidharan Shanmugam, Abdul Manan Ahmed

Abstract:

Intrusion Detection Systems are increasingly a key part of systems defense. Various approaches to Intrusion Detection are currently being used, but they are relatively ineffective. Artificial Intelligence plays a driving role in security services. This paper proposes a dynamic model Intelligent Intrusion Detection System, based on specific AI approach for intrusion detection. The techniques that are being investigated includes neural networks and fuzzy logic with network profiling, that uses simple data mining techniques to process the network data. The proposed system is a hybrid system that combines anomaly, misuse and host based detection. Simple Fuzzy rules allow us to construct if-then rules that reflect common ways of describing security attacks. For host based intrusion detection we use neural-networks along with self organizing maps. Suspicious intrusions can be traced back to its original source path and any traffic from that particular source will be redirected back to them in future. Both network traffic and system audit data are used as inputs for both.

Keywords: Intrusion Detection, Network Security, Data mining, Fuzzy Logic.

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74 Towards Creating a Nation of Engineerpreneur

Authors: Rosnani Jusoh, Afifuddin Husairi Hussain, Fadzilah Abdul Rahman, Adi Irfan Che Ani, Haziyah Hussin

Abstract:

New conceptualizations were introduced to address the emerging need to develop innovativeness and creativity attitudes in future engineering professional. Thus, entrepreneurial engineering education needs an environment where future engineers can be formed through practical learning and the interaction with forces, ideas and inspirations, in the final perspective of effectively identifying, acquiring, developing, and transferring technology into new business products and services. This paper aims to investigate the characteristics of a successful entrepreneur for engineering students. A questionnaire was used to measure the level of entrepreneurial competencies. The questionnaire was based on the Personal Entrepreneurial Competence Model, developed by McClelland Individual. Participants were recruited from the final year students of eight programs under the Faculty of Engineering. Of the 432 questionnaires distributed, 210 were collected back, giving a response rate of approximately 49%. Findings suggest that final year engineering students have respectable entrepreneurial attitudes and behaviors, and are competent to be engineerpreneur. The study also recommended that we need an environment that does not insist that engineers become entrepreneurs, but one where the two can meet, and business leaders can organize our nation effectively.

Keywords: Engineerpreneur, entrepreneurship, engineering students, higher education institutions.

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73 Effectiveness of ICT Training Workshop for Tutors of Allama Iqbal Open University, Pakistan

Authors: Muhammad Javid Qadir, Abdul Hameed

Abstract:

The purpose of the study was to investigate the effectiveness of ICT training workshop of tutors of Allama Iqbal Open University Pakistan. The study was delimited to tutors of Multan region. The total sample comprised of 100 tutors. All the tutors who participated in ICT training workshop in Multan region were taken as sample in the study. A questionnaire having two parts, based on five point rating scale was developed by the researcher. Part one was about the competency level of computer skills while Part two was based on items related to training delivery, structure and content. Part One of questionnaire had five levels of competency about computer skills. The questionnaire was personally administered and collected back by the researcher himself on the last day of workshop. The collected data were analyzed by using descriptive statistics. Through this study it was found that majority of the tutors strongly agreed that training enhanced their computer skills. Majority of the respondents consider themselves to be generally competent in the use of computer. They also agreed that there was appropriate infrastructure and technical support in lab during training workshop. Moreover, it was found that the training imparted the knowledge of pedagogy of using computers for distance education.

Keywords: ICT, Tutors, AIOU.

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72 Control of Building Ventilation with CO2 Gas Sensors Based on Doped Magnesium Ferrite Nanoparticles for the Development of Construction and Infrastructure Industry

Authors: Maryam Kiani, Abdul Basit Kiani

Abstract:

To develop construction and infrastructure industry, sensors are highly desired to control building ventilation. Zinc doped magnesium ferrite nanoparticles (Z@MFO) (Zn = 0.0, 0.2, 0.3, 0.4) were prepared in this paper. Structural analyses confirmed the formation of spinel cubic nanostructures. X-Ray diffraction (XRD) data represent high reactive surface area due to small average particle size about 15 nm, which efficiently influences the gas sensing mechanism. The gas sensing property of Z@MFO for several gases was obtained by measuring the resistance as a function of different factors, such as composition and response time in air and in presence of gas. The sensitivity of spinel ferrite to CO2 at room temperature has been compared. The Z@MFO nano-structure exhibited high sensitivity represented good response time of (~1 min) to CO2, demonstrated that the material can be used in the field of gas sensors with high sensitivity and good selectivity at room temperature to control building ventilation. CO2 gas sensors play a vital role in ensuring the safety, comfort, and sustainability of modern building environments.

Keywords: MgFe2O4 nanoparticles, synthesis, gas sensing properties, X ray differentiation.

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71 JENOSYS: Application of a Web-Based Online Energy Performance Reporting Tool for Government Buildings in Malaysia

Authors: Norhayati Mat Wajid, Abdul Murad Zainal Abidin, Faiz Fadzil, Mohd Yusof Aizad Mukhtar

Abstract:

One of the areas that present an opportunity to reduce the national carbon emission is the energy management of public buildings. To our present knowledge, there is no easy-to-use and centralized mechanism that enables the government to monitor the overall energy performance, as well as the carbon footprint, of Malaysia’s public buildings. Therefore, the Public Works Department Malaysia, or PWD, has developed a web-based energy performance reporting tool called JENOSYS (JKR Energy Online System), which incorporates a database of utility account numbers acquired from the utility service provider for analysis and reporting. For test case purposes, 23 buildings under PWD were selected and monitored for their monthly energy performance (in kWh), carbon emission reduction (in tCO₂eq) and utility cost (in MYR), against the baseline. This paper demonstrates the simplicity with which buildings without energy metering can be monitored centrally and the benefits that can be accrued by the government in terms of building energy disclosure and concludes with the recommendation of expanding the system to all the public buildings in Malaysia.

Keywords: Energy-efficient buildings. energy management systems, government buildings, JENOSYS.

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70 Development of Basic Patternmaking Using Parametric Modelling and AutoLISP

Authors: Haziyah Hussin, Syazwan Abdul Samad, Rosnani Jusoh

Abstract:

This study is aimed towards the automisation of basic patternmaking for traditional clothes for the purpose of mass production using AutoCAD to apply AutoLISP feature under software Hazi Attire. A standard dress form (industrial form) with the size of small (S), medium (M) and large (L) size is measured using full body scanning machine. Later, the pattern for the clothes is designed parametrically based on the measured dress form. Hazi Attire program is used within the framework of AutoCAD to generate the basic pattern of front bodice, back bodice, front skirt, back skirt and sleeve block (sloper). The generation of pattern is based on the parameters inputted by user, whereby in this study, the parameters were determined based on the measured size of dress form. The finalized pattern parameter shows that the pattern fit perfectly on the dress form. Since the pattern is generated almost instantly, these proved that using the AutoLISP programming, the manufacturing lead time for the mass production of the traditional clothes can be decreased.

Keywords: Apparel, AutoLISP, Malay Traditional Clothes, Pattern Ganeration.

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69 Optimization of Soybean Oil by Modified Supercritical Carbon Dioxide

Authors: N. R. Putra, A. H. Abdul Aziz, A. S. Zaini, Z. Idham, F. Idrus, M. Z. Bin Zullyadini, M. A. Che Yunus

Abstract:

The content of omega-3 in soybean oil is important in the development of infants and is an alternative for the omega-3 in fish oils. The investigation of extraction of soybean oil is needed to obtain the bioactive compound in the extract. Supercritical carbon dioxide extraction is modern and green technology to extract herbs and plants to obtain high quality extract due to high diffusivity and solubility of the solvent. The aim of this study was to obtain the optimum condition of soybean oil extraction by modified supercritical carbon dioxide. The soybean oil was extracted by using modified supercritical carbon dioxide (SC-CO2) under the temperatures of 40, 60, 80 °C, pressures of 150, 250, 350 Bar, and constant flow-rate of 10 g/min as the parameters of extraction processes. An experimental design was performed in order to optimize three important parameters of SC-CO2 extraction which are pressure (X1), temperature (X2) to achieve optimum yields of soybean oil. Box Behnken Design was applied for experimental design. From the optimization process, the optimum condition of extraction of soybean oil was obtained at pressure 338 Bar and temperature 80 °C with oil yield of 2.713 g. Effect of pressure is significant on the extraction of soybean oil by modified supercritical carbon dioxide. Increasing of pressure will increase the oil yield of soybean oil.

Keywords: Soybean oil, SC-CO2 extraction, yield, optimization.

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68 Effect of U-Turn in Reinforced Concrete Dog-Legged Stair Slabs

Authors: Abdul Baqi, Zaid Mohammad

Abstract:

Reinforced concrete stair slabs with mid landings i.e. Dog-legged shaped are conventionally designed as per specifications of standard codes of practices which guide about the effective span according to the varying support conditions. Presently, the behavior of such slabs has been investigated using Finite Element method. A single flight stair slab with landings on both sides and supported at ends on wall, and a multi flight stair slab with landings and six different support arrangements have been analyzed. The results obtained for stresses, strains and deflections are used to describe the behavior of such stair slabs, including locations of critical moments and deflections. Values of critical moments obtained by F.E. analysis have also have been compared with that obtained from conventional analysis. Analytical results show that the moments are also critical near the kinks i.e. junction of mid-landing and inclined waist slab. This change in the behavior of dog-legged stair slab may be due to continuity of the material in transverse direction in two landings adjoining the waist slab, hence additional stiffness achieved. This change in the behavior is generally not taken care of in conventional method of design.

Keywords: Dog-legged, Stair slab, F.E. Analysis, Landing, Reinforced concrete.

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67 Seed-Based Region Growing (SBRG) vs Adaptive Network-Based Inference System (ANFIS) vs Fuzzyc-Means (FCM): Brain Abnormalities Segmentation

Authors: Shafaf Ibrahim, Noor Elaiza Abdul Khalid, Mazani Manaf

Abstract:

Segmentation of Magnetic Resonance Imaging (MRI) images is the most challenging problems in medical imaging. This paper compares the performances of Seed-Based Region Growing (SBRG), Adaptive Network-Based Fuzzy Inference System (ANFIS) and Fuzzy c-Means (FCM) in brain abnormalities segmentation. Controlled experimental data is used, which designed in such a way that prior knowledge of the size of the abnormalities are known. This is done by cutting various sizes of abnormalities and pasting it onto normal brain tissues. The normal tissues or the background are divided into three different categories. The segmentation is done with fifty seven data of each category. The knowledge of the size of the abnormalities by the number of pixels are then compared with segmentation results of three techniques proposed. It was proven that the ANFIS returns the best segmentation performances in light abnormalities, whereas the SBRG on the other hand performed well in dark abnormalities segmentation.

Keywords: Seed-Based Region Growing (SBRG), Adaptive Network-Based Fuzzy Inference System (ANFIS), Fuzzy c-Means (FCM), Brain segmentation.

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66 Support Vector Machine based Intelligent Watermark Decoding for Anticipated Attack

Authors: Syed Fahad Tahir, Asifullah Khan, Abdul Majid, Anwar M. Mirza

Abstract:

In this paper, we present an innovative scheme of blindly extracting message bits from an image distorted by an attack. Support Vector Machine (SVM) is used to nonlinearly classify the bits of the embedded message. Traditionally, a hard decoder is used with the assumption that the underlying modeling of the Discrete Cosine Transform (DCT) coefficients does not appreciably change. In case of an attack, the distribution of the image coefficients is heavily altered. The distribution of the sufficient statistics at the receiving end corresponding to the antipodal signals overlap and a simple hard decoder fails to classify them properly. We are considering message retrieval of antipodal signal as a binary classification problem. Machine learning techniques like SVM is used to retrieve the message, when certain specific class of attacks is most probable. In order to validate SVM based decoding scheme, we have taken Gaussian noise as a test case. We generate a data set using 125 images and 25 different keys. Polynomial kernel of SVM has achieved 100 percent accuracy on test data.

Keywords: Bit Correct Ratio (BCR), Grid Search, Intelligent Decoding, Jackknife Technique, Support Vector Machine (SVM), Watermarking.

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65 Effect of Fractional Flow Curves on the Heavy Oil and Light Oil Recoveries in Petroleum Reservoirs

Authors: Abdul Jamil Nazari, Shigeo Honma

Abstract:

This paper evaluates and compares the effect of fractional flow curves on the heavy oil and light oil recoveries in a petroleum reservoir. Fingering of flowing water is one of the serious problems of the oil displacement by water and another problem is the estimation of the amount of recover oil from a petroleum reservoir. To address these problems, the fractional flow of heavy oil and light oil are investigated. The fractional flow approach treats the multi-phases flow rate as a total mixed fluid and then describes the individual phases as fractional of the total flow. Laboratory experiments are implemented for two different types of oils, heavy oil, and light oil, to experimentally obtain relative permeability and fractional flow curves. Application of the light oil fractional curve, which exhibits a regular S-shape, to the water flooding method showed that a large amount of mobile oil in the reservoir is displaced by water injection. In contrast, the fractional flow curve of heavy oil does not display an S-shape because of its high viscosity. Although the advance of the injected waterfront is faster than in light oil reservoirs, a significant amount of mobile oil remains behind the waterfront.

Keywords: Fractional flow curve, oil recovery, relative permeability, water fingering.

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64 Detection of Ultrasonic Images in the Presence of a Random Number of Scatterers: A Statistical Learning Approach

Authors: J. P. Dubois, O. M. Abdul-Latif

Abstract:

Support Vector Machine (SVM) is a statistical learning tool that was initially developed by Vapnik in 1979 and later developed to a more complex concept of structural risk minimization (SRM). SVM is playing an increasing role in applications to detection problems in various engineering problems, notably in statistical signal processing, pattern recognition, image analysis, and communication systems. In this paper, SVM was applied to the detection of medical ultrasound images in the presence of partially developed speckle noise. The simulation was done for single look and multi-look speckle models to give a complete overlook and insight to the new proposed model of the SVM-based detector. The structure of the SVM was derived and applied to clinical ultrasound images and its performance in terms of the mean square error (MSE) metric was calculated. We showed that the SVM-detected ultrasound images have a very low MSE and are of good quality. The quality of the processed speckled images improved for the multi-look model. Furthermore, the contrast of the SVM detected images was higher than that of the original non-noisy images, indicating that the SVM approach increased the distance between the pixel reflectivity levels (detection hypotheses) in the original images.

Keywords: LS-SVM, medical ultrasound imaging, partially developed speckle, multi-look model.

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63 SVM-Based Detection of SAR Images in Partially Developed Speckle Noise

Authors: J. P. Dubois, O. M. Abdul-Latif

Abstract:

Support Vector Machine (SVM) is a statistical learning tool that was initially developed by Vapnik in 1979 and later developed to a more complex concept of structural risk minimization (SRM). SVM is playing an increasing role in applications to detection problems in various engineering problems, notably in statistical signal processing, pattern recognition, image analysis, and communication systems. In this paper, SVM was applied to the detection of SAR (synthetic aperture radar) images in the presence of partially developed speckle noise. The simulation was done for single look and multi-look speckle models to give a complete overlook and insight to the new proposed model of the SVM-based detector. The structure of the SVM was derived and applied to real SAR images and its performance in terms of the mean square error (MSE) metric was calculated. We showed that the SVM-detected SAR images have a very low MSE and are of good quality. The quality of the processed speckled images improved for the multi-look model. Furthermore, the contrast of the SVM detected images was higher than that of the original non-noisy images, indicating that the SVM approach increased the distance between the pixel reflectivity levels (the detection hypotheses) in the original images.

Keywords: Least Square-Support Vector Machine, SyntheticAperture Radar. Partially Developed Speckle, Multi-Look Model.

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62 Analytical Studies on Volume Determination of Leg Ulcer using Structured Light and Laser Triangulation Data Acquisition Techniques

Authors: M. Abdul-Rani, K. K. Chong, A. F. M. Hani, Y. B. Yap, A. Jamil

Abstract:

Imaging is defined as the process of obtaining geometric images either two dimensional or three dimensional by scanning or digitizing the existing objects or products. In this research, it applied to retrieve 3D information of the human skin surface in medical application. This research focuses on analyzing and determining volume of leg ulcers using imaging devices. Volume determination is one of the important criteria in clinical assessment of leg ulcer. The volume and size of the leg ulcer wound will give the indication on responding to treatment whether healing or worsening. Different imaging techniques are expected to give different result (and accuracies) in generating data and images. Midpoint projection algorithm was used to reconstruct the cavity to solid model and compute the volume. Misinterpretation of the results can affect the treatment efficacy. The objectives of this paper is to compare the accuracy between two 3D data acquisition method, which is laser triangulation and structured light methods, It was shown that using models with known volume, that structured-light-based 3D technique produces better accuracy compared with laser triangulation data acquisition method for leg ulcer volume determination.

Keywords: Imaging, Laser Triangulation, Structured Light, Volume Determination.

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61 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

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

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.

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

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60 STEP Implementation on Turn-mill Manufacturing Environment

Authors: Ahmad Majdi Bin Abdul-Rani, Mesfin Gizaw, Yusri Yusof

Abstract:

Researches related to standard product model and development of neutral manufacturing interfaces for numerical control machines becomes a significant topic since the last 25 years. In this paper, a detail description of STEP implementation on turnmill manufacturing has been discussed. It shows requirements of information contents from ISO14649 data model. It covers to describe the design of STEP-NC framework applicable to turn-mill manufacturing. In the framework, EXPRESS-G and UML modeling tools are used to depict the information contents of the system and established the bases of information model requirement. A product and manufacturing data model applicable for STEP compliant manufacturing. The next generation turn-mill operations requirements have been represented by a UML diagram. An object oriented classes of ISO1449 has been developed on Visual Basic dot NET platform for binding the static information model represented by the UML diagram. An architect of the proposed system implementation has been given on the bases of the design and manufacturing module of STEP-NC interface established. Finally, a part 21 file process plan generated for an illustration of turn-mill components.

Keywords: CAPP, ISO14649, Product modeling, STEP-NC

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59 E-Government Continuance Intention of Media Psychology: Some Insights from Psychographic Characteristics

Authors: Azlina Binti Abu Bakar, Fahmi Zaidi Bin Abdul Razak, Wan Salihin Wong Abdullah

Abstract:

Psychographic is a psychological study of values, attitudes, interests and it is used mostly in prediction, opinion research and social research. This study predicts the influence of performance expectancy, effort expectancy, social influence and facilitating condition on e-government acceptance among Malaysian citizens. The survey responses of 543 e-government users have been validated and analyzed by means of covariance-based Structural Equation Modeling. The findings indicate that e-government acceptance among Malaysian citizens are mainly influenced by performance expectancy (β = 0.66, t = 11.53, p < 0.01) and social influence (β = 0.20, t = 4.23, p < 0.01). Surprisingly, there is no significant effect of facilitating condition and effort expectancy on e-government continuance intention (β = 0.01, t = 0.27, p > 0.05; β = -0.01, t = -0.40, p > 0.05). This study offers government and vendors a frame of reference to analyze citizen’s situation before initiating new innovations. In case of Malaysian e-government technology, adoption strategies should be built around fostering level of citizens’ technological expectation and social influence on e-government usage.

Keywords: Continuance intention, Malaysian citizens, media psychology, structural equation modeling.

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58 Q-Net: A Novel QoS Aware Routing Algorithm for Future Data Networks

Authors: Maassoumeh Javadi Baygi, Abdul Rahman B Ramli, Borhanuddin Mohd Ali, Syamsiah Mashohor

Abstract:

The expectation of network performance from the early days of ARPANET until now has been changed significantly. Every day, new advancement in technological infrastructure opens the doors for better quality of service and accordingly level of perceived quality of network services have been increased over the time. Nowadays for many applications, late information has no value or even may result in financial or catastrophic loss, on the other hand, demands for some level of guarantee in providing and maintaining quality of service are ever increasing. Based on this history, having a QoS aware routing system which is able to provide today's required level of quality of service in the networks and effectively adapt to the future needs, seems as a key requirement for future Internet. In this work we have extended the traditional AntNet routing system to support QoS with multiple metrics such as bandwidth and delay which is named Q-Net. This novel scalable QoS routing system aims to provide different types of services in the network simultaneously. Each type of service can be provided for a period of time in the network and network nodes do not need to have any previous knowledge about it. When a type of quality of service is requested, Q-Net will allocate required resources for the service and will guarantee QoS requirement of the service, based on target objectives.

Keywords: Quality of Service, Routing, Ant Colony Optimization, Ant-based algorithms.

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57 Robust Steam Temperature Regulation for Distillation of Essential Oil Extraction Process using Hybrid Fuzzy-PD plus PID Controller

Authors: Nurhani Kasuan, Zakariah Yusuf, Mohd Nasir Taib, Mohd Hezri Fazalul Rahiman, Nazurah Tajuddin, Mohd Azri Abdul Aziz

Abstract:

This paper presents a hybrid fuzzy-PD plus PID (HFPP) controller and its application to steam distillation process for essential oil extraction system. Steam temperature is one of the most significant parameters that can influence the composition of essential oil yield. Due to parameter variations and changes in operation conditions during distillation, a robust steam temperature controller becomes nontrivial to avoid the degradation of essential oil quality. Initially, the PRBS input is triggered to the system and output of steam temperature is modeled using ARX model structure. The parameter estimation and tuning method is adopted by simulation using HFPP controller scheme. The effectiveness and robustness of proposed controller technique is validated by real time implementation to the system. The performance of HFPP using 25 and 49 fuzzy rules is compared. The experimental result demonstrates the proposed HFPP using 49 fuzzy rules achieves a better, consistent and robust controller compared to PID when considering the test on tracking the set point and the effects due to disturbance.

Keywords: Fuzzy Logic controller, steam temperature, steam distillation, real time control.

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56 A Conceptual Framework of Scheduled Waste Management in Highway Industry

Authors: Nurul Nadhirah Anuar, Muhammad Fauzi Abdul Ghani

Abstract:

Scheduled waste management is very important in environmental and health aspects. In delivering services, highway industry has been indirectly involved in producing scheduled wastes. This paper aims to define the scheduled waste, to provide a conceptual framework of the scheduled waste management in highway industry, to highlight the effect of improper management of scheduled waste and to encourage future researchers to identify and share the present practice of scheduled waste management in their country. The understanding on effective management of scheduled waste will help the operators of highway industry, the academicians, future researchers, and encourage a friendly environment around the world. The study on scheduled waste management in highway industry is very crucial as highway transverse and run along kilometers crossing the various type of environment, residential and schools. Using Environmental Quality (Scheduled Waste) Regulations 2005 as a guide, this conceptual paper highlight several scheduled wastes produced by highway industry in Malaysia and provide a conceptual framework of scheduled waste management that focused on the highway industry. Understanding on scheduled waste management is vital in order to preserve the environment. Besides that, the waste substances are hazardous to human being. Many diseases have been associated with the improper management of schedule waste such as cancer, throat irritation and respiration problem.

Keywords: Asia Region, Environment, Highway Industry, Scheduled Waste.

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55 Regionalization of IDF Curves with L-Moments for Storm Events

Authors: Noratiqah Mohd Ariff, Abdul Aziz Jemain, Mohd Aftar Abu Bakar

Abstract:

The construction of Intensity-Duration-Frequency (IDF) curves is one of the most common and useful tools in order to design hydraulic structures and to provide a mathematical relationship between rainfall characteristics. IDF curves, especially those in Peninsular Malaysia, are often built using moving windows of rainfalls. However, these windows do not represent the actual rainfall events since the duration of rainfalls is usually prefixed. Hence, instead of using moving windows, this study aims to find regionalized distributions for IDF curves of extreme rainfalls based on storm events. Homogeneity test is performed on annual maximum of storm intensities to identify homogeneous regions of storms in Peninsular Malaysia. The L-moment method is then used to regionalized Generalized Extreme Value (GEV) distribution of these annual maximums and subsequently. IDF curves are constructed using the regional distributions. The differences between the IDF curves obtained and IDF curves found using at-site GEV distributions are observed through the computation of the coefficient of variation of root mean square error, mean percentage difference and the coefficient of determination. The small differences implied that the construction of IDF curves could be simplified by finding a general probability distribution of each region. This will also help in constructing IDF curves for sites with no rainfall station.

Keywords: IDF curves, L-moments, regionalization, storm events.

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54 Molecular Detection and Characterization of Infectious Bronchitis Virus from Libya

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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53 Pre and Post Mordant Effect of Alum on Gamma Rays Assisted Cotton Fabric by Using Ipomoea indica Leaves Extract

Authors: Abdul Hafeez, Shahid Adeel, Ayesha Hussain

Abstract:

There are number of plants species in the universe which give the protections from different diseases and give colour for the foods and textiles. The environmental condition of the universe suggested toward the ecofriendly textiles. The aim of the paper is to analyze the influence of pre & post mordanting of alum on radiated cotton fabric with Gamma Radiation of different doses by using Ipomoea indica leaves extract. Alum used as mordant with the concentration of 2, 4, 6, 8 and 10% as pre and post mordanting to observe the effect of light and colour fastness of radiated cotton. 6% of alum concentration in pre mordanting gave good colour strength 117.82 with darker in shade toward the greenish tone and in post mordanting 6% concentration gave good colour strength 102.19. The lab values show that the colour is darker in tone and gave bluish effect. Further results showed that alum gave good light and rubbing fastness on gamma radiated cotton fabric.

Keywords: Ipomoea indica, gamma radiation, alum, light fastness.

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52 A Preference-Based Multi-Agent Data Mining Framework for Social Network Service Users' Decision Making

Authors: Ileladewa Adeoye Abiodun, Cheng Wai Khuen

Abstract:

Multi-Agent Systems (MAS) emerged in the pursuit to improve our standard of living, and hence can manifest complex human behaviors such as communication, decision making, negotiation and self-organization. The Social Network Services (SNSs) have attracted millions of users, many of whom have integrated these sites into their daily practices. The domains of MAS and SNS have lots of similarities such as architecture, features and functions. Exploring social network users- behavior through multiagent model is therefore our research focus, in order to generate more accurate and meaningful information to SNS users. An application of MAS is the e-Auction and e-Rental services of the Universiti Cyber AgenT(UniCAT), a Social Network for students in Universiti Tunku Abdul Rahman (UTAR), Kampar, Malaysia, built around the Belief- Desire-Intention (BDI) model. However, in spite of the various advantages of the BDI model, it has also been discovered to have some shortcomings. This paper therefore proposes a multi-agent framework utilizing a modified BDI model- Belief-Desire-Intention in Dynamic and Uncertain Situations (BDIDUS), using UniCAT system as a case study.

Keywords: Distributed Data Mining, Multi-Agent Systems, Preference-Based, SNS.

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