Search results for: Malaysia sand
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 643

Search results for: Malaysia sand

103 The Impact of Financial Risks on Profitability of Malaysian Commercial Banks: 1996-2005

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

Abstract:

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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5761
102 The Relationship between Human Values and Service Quality with the Mediating Role of Motivation: A Quantitative Study on Malaysian Commercial Banks

Authors: Kuppusamy Singaravelloo, Zahra Kamiab

Abstract:

This study explores the mediating effects of motivation in the relationship between human values and service quality. To examine the fundamental relationships among human values, motivation, and service quality, a Structural Equation Model (SEM) with a full mediation model was adopted. The model was designed and subsequently analyzed by utilizing the Partial Least Squares (PLS) procedure on data collected from a survey that yielded 936 usable questionnaires. The survey was sent to all 117 branches of two local commercial banks (CIMB and Maybank) operating in Kuala Lumpur, Malaysia. Both banks ranked the highest in terms of asset size and market capitalization. The mediating role of motivation was examined in the relationship between four dimensions of human values and bank service quality, whereby human values initiate service quality. The results support the notion that employee motivation fully mediates the relationship between self-enhancement values and service quality in commercial banks. These results demonstrate the unpredictable role of the interaction structures of human values on bank service quality.

Keywords: Human values, service quality, mediation, motivation, commercial bank.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 849
101 Citizenship Norms and the Participation of Young Adults in a Democracy

Authors: Samsudin A. Rahim, Latiffah Pawanteh, Ali Salman

Abstract:

This paper explores the changing trend in citizenship norms among young citizens from various ethnic groups in Malaysia and the extent to which it influences the participation of young citizens in political and civil issues. Embedded in democratic constitutions are the rights and freedoms that accompany citizenship, and these rights and freedoms include participation. Participation in democracies should go beyond voting; it should include taking part in the governance process. The political process is not at risk even though politics does not work as it did in the past. A national sample of 1697 respondents between the ages of 21 and 40 years were interviewed in January 2011. The findings show that respondents embrace an engaged-citizenship norm more than they do the traditional duty-citizen norm. Among the ethnic groups, the Chinese show lower means in both citizenship norms compared with other ethnic groups, namely, the Malays and the Indians. The duty-citizen norm correlates higher with political participation than with civic participation. On the other hand, the engaged-citizen norm correlates higher with civic participation than with political participation.

Keywords: citizenship norms, political participation, civic participation, youths, globalization

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2484
100 Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia

Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

Abstract:

This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: Corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1208
99 Competitiveness and Value Creation of Tourism Sector: In the Case of 10 ASEAN Economies

Authors: Apirada Chinprateep

Abstract:

The ASEAN Economic Community (AEC) is the goal of regional economic integration by 2015. In the region, tourism is an activity that is important, especially as a source of foreign currency, a source of employment creation and a source of income bringing to the region. Given the complexity of the issues entailing the concept of sustainable tourism, this paper tries to assess tourism sustainability with the ASEAN, based on a number of quantitative indicators for all the ten economies, Thailand, Myanmar, Laos, Vietnam, Malaysia, Singapore, Indonesia, Philippines, Cambodia, and Brunei. The methodological framework will provide a number of benchmarks of tourism activities in these countries. They include identification of the dimensions; for example, economic, socio-ecologic, infrastructure and indicators, method of scaling, chart representation and evaluation on Asian countries. This specification shows that a similar level of tourism activity might introduce different implementation in the tourism activity and might have different consequences for the socioecological environment and sustainability. The heterogeneity of developing countries exposed briefly here would be useful to detect and prepare for coping with the main problems of each country in their tourism activities, as well as competitiveness and value creation of tourism for ASEAN economic community, and will compare with other parts of the world.

Keywords: AEC, ASEAN, sustainable, tourism, competitiveness.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1728
98 Estimation of Real Power Transfer Allocation Using Intelligent Systems

Authors: H. Shareef, A. Mohamed, S. A. Khalid, Aziah Khamis

Abstract:

This paper presents application artificial intelligent (AI) techniques, namely artificial neural network (ANN), adaptive neuro fuzzy interface system (ANFIS), to estimate the real power transfer between generators and loads. Since these AI techniques adopt supervised learning, it first uses modified nodal equation method (MNE) to determine real power contribution from each generator to loads. Then the results of MNE method and load flow information are utilized to estimate the power transfer using AI techniques. The 25-bus equivalent system of south Malaysia is utilized as a test system to illustrate the effectiveness of both AI methods compared to that of the MNE method. The mean squared error of the estimate of ANN and ANFIS power transfer allocation methods are 1.19E-05 and 2.97E-05, respectively. Furthermore, when compared to MNE method, ANN and ANFIS methods computes generator contribution to loads within 20.99 and 39.37msec respectively whereas the MNE method took 360msec for the calculation of same real power transfer allocation. 

Keywords: Artificial intelligence, Power tracing, Artificial neural network, ANFIS, Power system deregulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2538
97 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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3821
96 Effect of Open-Ended Laboratory toward Learners Performance in Environmental Engineering Course: Case Study of Civil Engineering at Universiti Malaysia Sabah

Authors: N. Bolong, J. Makinda, I. Saad

Abstract:

Laboratory activities have produced benefits in student learning. With current drives of new technology resources and evolving era of education methods, renewal status of learning and teaching in laboratory methods are in progress, for both learners and the educators. To enhance learning outcomes in laboratory works particularly in engineering practices and testing, learning via handson by instruction may not sufficient. This paper describes and compares techniques and implementation of traditional (expository) with open-ended laboratory (problem-based) for two consecutive cohorts studying environmental laboratory course in civil engineering program. The transition of traditional to problem-based findings and effect were investigated in terms of course assessment student feedback survey, course outcome learning measurement and student performance grades. It was proved that students have demonstrated better performance in their grades and 12% increase in the course outcome (CO) in problem-based open-ended laboratory style than traditional method; although in perception, students has responded less favorable in their feedback.

Keywords: Engineering education, open-ended laboratory, environmental engineering lab.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2967
95 A Study on Removal Characteristics of (Mn2+) from Aqueous Solution by CNT

Authors: Nassereldeen A. Kabashi, Suleyman A. Muyibi. Mohammed E. Saeed., Farhana I. Yahya

Abstract:

It is important to remove manganese from water because of its effects on human and the environment. Human activities are one of the biggest contributors for excessive manganese concentration in the environment. The proposed method to remove manganese in aqueous solution by using adsorption as in carbon nanotubes (CNT) at different parameters: The parameters are CNT dosage, pH, agitation speed and contact time. Different pHs are pH 6.0, pH 6.5, pH 7.0, pH 7.5 and pH 8.0, CNT dosages are 5mg, 6.25mg, 7.5mg, 8.75mg or 10mg, contact time are 10 min, 32.5 min, 55 min, 87.5 min and 120 min while the agitation speeds are 100rpm, 150rpm, 200rpm, 250rpm and 300rpm. The parameters chosen for experiments are based on experimental design done by using Central Composite Design, Design Expert 6.0 with 4 parameters, 5 levels and 2 replications. Based on the results, condition set at pH 7.0, agitation speed of 300 rpm, 7.5mg and contact time 55 minutes gives the highest removal with 75.5%. From ANOVA analysis in Design Expert 6.0, the residual concentration will be very much affected by pH and CNT dosage. Initial manganese concentration is 1.2mg/L while the lowest residual concentration achieved is 0.294mg/L, which almost satisfy DOE Malaysia Standard B requirement. Therefore, further experiments must be done to remove manganese from model water to the required standard (0.2 mg/L) with the initial concentration set to 0.294 mg/L.

Keywords: Adsorption, CNT, DOE, Manganese, Parameters.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1436
94 Development of Accident Predictive Model for Rural Roadway

Authors: Fajaruddin Mustakim, Motohiro Fujita

Abstract:

This paper present the study carried out of accident analysis, black spot study and to develop accident predictive models based on the data collected at rural roadway, Federal Route 50 (F050) Malaysia. The road accident trends and black spot ranking were established on the F050. The development of the accident prediction model will concentrate in Parit Raja area from KM 19 to KM 23. Multiple non-linear regression method was used to relate the discrete accident data with the road and traffic flow explanatory variable. The dependent variable was modeled as the number of crashes namely accident point weighting, however accident point weighting have rarely been account in the road accident prediction Models. The result show that, the existing number of major access points, without traffic light, rise in speed, increasing number of Annual Average Daily Traffic (AADT), growing number of motorcycle and motorcar and reducing the time gap are the potential contributors of increment accident rates on multiple rural roadway.

Keywords: Accident Trends, Black Spot Study, Accident Prediction Model

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3237
93 The Adoption of Halal Transportations Technologies for Halal Logistics Service Providers in Malaysia

Authors: Mohd Iskandar Illyas Tan, Raziah Noor Razali, Zuhra Junaida Husny

Abstract:

The purpose of this study is i) to investigate the driving factors and barriers of the adoption of Information and Communication Technology (ICT) in Halal logistic and ii) to develop an ICT adoption framework for Halal logistic service provider. The Halal LSPs selected for the study currently used ICT service platforms, such as accounting and management system for Halal logistic business. The study categorizes the factors influencing the adoption decision and process by LSPs into four groups: technology related factors, organizational and environmental factors, Halal assurance related factors, and government related factors. The major contribution in this study is the discovery that technology related factors (ICT compatibility with Halal requirement) and Halal assurance related factors are the most crucial factors among the Halal LSPs applying ICT for Halal control in transportation-s operation. Among the government related factors, ICT requirement for monitoring Halal included in Halal Logistic Standard on Transportation (MS2400:2010) are the most influencing factors in the adoption of ICT with the support of the government. In addition, the government related factors are very important in the reducing the main barriers and the creation of the atmosphere of ICT adoption in Halal LSP sector.

Keywords: Information and communication technology (ICT), Halal logistic, Halal transportation, Technology adoption

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5605
92 Factors Influence Depositors- Withdrawal Behavior in Islamic Banks: A Theory of Reasoned Action

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

Abstract:

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

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3918
91 An Assessment of Ozone Levels in Typical Urban Areas in the Malaysian Peninsular

Authors: Negar Banan, Mohd Talib Latif, Liew Juneng

Abstract:

Air quality studies were carried out in the towns of Putrajaya, Petaling Jaya and Nilai in the Malaysian Peninsular. In this study, the variations of Ozone (O3) concentrations over a four year period (2008-2011) were investigated using data obtained from the Malaysian Department of the Environment (DOE). This study aims to identify and describe the daily and monthly variations of O3 concentrations at the monitoring sites mentioned. The SPPS program (Statistical Package for the Social Science) was used to analyze this data in order to obtain the variations of O3 and also to clarify the relationship between the stations. The findings of the study revealed that the highest concentration of O3 occurred during the midday and afternoon (between 13:00-15:00 hrs). The comparison between stations also showed that highest O3 concentrations were recorded in Putrajaya. The comparisons of average and maximum concentrations of O3 for the three stations showed that the strongest significant correlation was recorded in the Petaling Jaya station with the value R2= 0.667. Results from this study indicate that in the urban areas of Peninsular Malaysia, the concentration of O3 depends on the concentration of NOx. Furthermore, HYSPLIT back trajectories (-72h) indicated that air-mass transport patterns can also influence the O3 concentration in the areas studied.

Keywords: Ozone, Precursors, Urban, HYSPLIT trajectory analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1694
90 Applying WILSERV in Measuring Visitor Satisfaction at Sepilok Orangutan Rehabilitation Centre (SORC)

Authors: A. H. Hendry, H. S. Mogindol

Abstract:

There is an increasing worldwide demand on the field of interaction with wildlife tourism. Studies pertaining to the service quality within the sphere of interaction with wildlife tourism are plentiful. However, studies on service quality in wildlife attractions, especially on semi-captured wildlife tourism are still limited. The Sepilok Orangutan Rehabilitation Centre (SORC) in Sandakan, Sabah, Malaysia is one good example of a semi-captured wildlife attraction and a renowned attraction in Sabah. This study presents a gap analysis by measuring the perception and expectation of service quality at SORC through the use of a modified SERVQUAL, referred to as WILSERV. A survey questionnaire was devised and administered to 190 visitors who visited SORC. The study revealed that all the means of the six dimensions for perceived perceptions were lower than the expectations. The highest gap was from the dimension of reliability (-0.21), followed by tangible (-0.17), responsiveness (-0.11), assurance, (-0.11), empathy (-0.11) and wild-tangible (-0.05). Similarly, the study also showed that all six dimensions for perceived perceptions means were lower than the expectations for both local and foreign visitors.

Keywords: Gap analysis, service quality, WILSERV, wildlife tourism.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1064
89 Risk Assessment of Trace Element Pollution in Gymea Bay, NSW, Australia

Authors: Yasir M. Alyazichi, Brian G. Jones, Errol McLean, Hamd N. Altalyan, Ali K. M. Al-Nasrawi

Abstract:

The main purpose of this study is to assess the sediment quality and potential ecological risk in marine sediments in Gymea Bay located in south Sydney, Australia. A total of 32 surface sediment samples were collected from the bay. Current track trajectories and velocities have also been measured in the bay. The resultant trace elements were compared with the adverse biological effect values Effect Range Low (ERL) and Effect Range Median (ERM) classifications. The results indicate that the average values of chromium, arsenic, copper, zinc, and lead in surface sediments all reveal low pollution levels and are below ERL and ERM values. The highest concentrations of trace elements were found close to discharge points and in the inner bay, and were linked with high percentages of clay minerals, pyrite and organic matter, which can play a significant role in trapping and accumulating these elements. The lowest concentrations of trace elements were found to be on the shoreline of the bay, which contained high percentages of sand fractions. It is postulated that the fine particles and trace elements are disturbed by currents and tides, then transported and deposited in deeper areas. The current track velocities recorded in Gymea Bay had the capability to transport fine particles and trace element pollution within the bay. As a result, hydrodynamic measurements were able to provide useful information and to help explain the distribution of sedimentary particles and geochemical properties. This may lead to knowledge transfer to other bay systems, including those in remote areas. These activities can be conducted at a low cost, and are therefore also transferrable to developing countries. The advent of portable instruments to measure trace elements in the field has also contributed to the development of these lower cost and easily applied methodologies available for use in remote locations and low-cost economies.

Keywords: Current track velocities, Gymea Bay, surface sediments, trace elements.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2064
88 Sensory Evaluation of the Selected Coffee Products Using Fuzzy Approach

Authors: M.A. Lazim, M. Suriani

Abstract:

Knowing consumers' preferences and perceptions of the sensory evaluation of drink products are very significant to manufacturers and retailers alike. With no appropriate sensory analysis, there is a high risk of market disappointment. This paper aims to rank the selected coffee products and also to determine the best of quality attribute through sensory evaluation using fuzzy decision making model. Three products of coffee drinks were used for sensory evaluation. Data were collected from thirty judges at a hypermarket in Kuala Terengganu, Malaysia. The judges were asked to specify their sensory evaluation in linguistic terms of the quality attributes of colour, smell, taste and mouth feel for each product and also the weight of each quality attribute. Five fuzzy linguistic terms represent the quality attributes were introduced prior analysing. The judgment membership function and the weights were compared to rank the products and also to determine the best quality attribute. The product of Indoc was judged as the first in ranking and 'taste' as the best quality attribute. These implicate the importance of sensory evaluation in identifying consumers- preferences and also the competency of fuzzy approach in decision making.

Keywords: fuzzy decision making, fuzzy linguistic, membership function, sensory evaluation,

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2740
87 Performance Determinants for Convenience Store Suppliers

Authors: Zainah Abdullah, Aznur Hajar Abdullah

Abstract:

This paper examines the impact of information and communication technology (ICT) usage, internal relationship, supplier-retailer relationship, logistics services and inventory management on convenience store suppliers- performance. Data was collected from 275 convenience store managers in Malaysia using a set of questionnaire. The multiple linear regression results indicate that inventory management, supplier-retailer relationship, logistics services and internal relationship are predictors of supplier performance as perceived by convenience store managers. However, ICT usage is not a predictor of supplier performance. The study focuses only on convenience stores and petrol station convenience stores and concentrates only on managers. The results provide insights to suppliers who serve convenience stores and possibly similar retail format on factors to consider in improving their service to retailers. The results also provide insights to government in its aspiration to improve business operations of convenience store to consider ways to enhance the adoption of ICT by retailers and suppliers.

Keywords: Information and communication technology (ICT), internal relationship, inventory management, logistics services, supplier performance, supplier-retailer relationship.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3978
86 Challenges in Adopting 3R Concept in the Heritage Building Restoration

Authors: H. H. Goh, K. C. Goh, T. W. Seow, N. S. Said, S. E. P. Ang

Abstract:

Malaysia is rich with historic buildings, particularly in Penang and Malacca states. Restoration activities are increasingly important as these states are recognized under UNESCO World Heritage Sites. Restoration activities help to maintain the uniqueness and value of a heritage building. However, increasing in restoration activities has resulted in large quantities of waste. To cope with this problem, the 3R concept (reduce, reuse and recycle) is introduced. The 3R concept is one of the waste management hierarchies. This concept is still yet to apply in the building restoration industry compared to the construction industry. Therefore, this study aims to promote the 3R concept in the heritage building restoration industry. This study aims to examine the importance of 3R concept and to identify challenges in applying the 3R concept in the heritage building restoration industry. This study focused on contractors and consultants who are involved in heritage restoration projects in Penang. Literature review and interviews helps to reach the research objective. Data that obtained is analyzed by using content analysis. For the research, application of 3R concept is important to conserve natural resources and reduce pollution problems. However, limited space to organise waste is the obstruction during the implementation of this concept. In conclusion, the 3R concept plays an important role in promoting environmental conservation and helping in reducing the construction waste.

Keywords: 3R Concept, Heritage building, Restoration activities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3124
85 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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3398
84 Evaluation of Newly Developed Dot-ELISA Test for Identification of Naja-naja sumantrana and Calloselasma rhodostoma Venom Antigens

Authors: A.S. Sikarwar, S. Ambu, T .H. Wong

Abstract:

Snake bite cases in Malaysia most often involve the species Naja-naja and Calloselasma rhodostoma. In keeping with the need for a rapid snake venom detection kit in a clinical setting, plate and dot-ELISA test for the venoms of Naja-naja sumatrana, Calloselasma rhodostoma and the cobra venom fraction V antigen was developed. Polyclonal antibodies were raised and further used to prepare the reagents for the dot-ELISA test kit which was tested in mice, rabbit and virtual human models. The newly developed dot- ELISA kit was able to detect a minimum venom concentration of 244ng/ml with cross reactivity of one antibody type. The dot-ELISA system was sensitive and specific for all three snake venom types in all tested animal models. The lowest minimum venom concentration detectable was in the rabbit model, 244ng/ml of the cobra venom fraction V antigen. The highest minimum venom concentration was in mice, 1953ng/ml against a multitude of venoms. The developed dot-ELISA system for the detection of three snake venom types was successful with a sensitivity of 95.8% and specificity of 97.9%.

Keywords: ELISA, Venom, SVDK, Naja-naja sumatrana , Calloselasma rhodostoma.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2059
83 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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2412
82 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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1451
81 Investigating Daylight Quality in Malaysian Government Office Buildings Through Daylight Factor and Surface Luminance

Authors: Mohd Zin Kandar, Mohd Sabere Sulaiman, Yong Razidah Rashid, Dilshan Remaz Ossen, Aminatuzuhariah MAbdullah, Lim Yaik Wah, Mansour Nikpour

Abstract:

In recent years, there has been an increasing interest in using daylight to save energy in buildings. In tropical regions, daylighting is always an energy saver. On the other hand, daylight provides visual comfort. According to standards, it shows that many criteria should be taken into consideration in order to have daylight utilization and visual comfort. The current standard in Malaysia, MS 1525 does not provide sufficient guideline. Hence, more research is needed on daylight performance. If architects do not consider daylight design, it not only causes inconvenience in working spaces but also causes more energy consumption as well as environmental pollution. This research had surveyed daylight performance in 5 selected office buildings from different area of Malaysian through experimental method. Several parameters of daylight quality such as daylight factor, surface luminance and surface luminance ratio were measured in different rooms in each building. The result of this research demonstrated that most of the buildings were not designed for daylight utilization. Therefore, it is very important that architects follow the daylight design recommendation to reduce consumption of electric power for artificial lighting while the sufficient quality of daylight is available.

Keywords: Daylight factor, Field measurement, Daylighting quality, Tropical

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3422
80 Identification of Cellulose-Hydrolytic Thermophiles Isolated from Sg. Klah Hot Spring Based On 16S rDNA Gene Sequence

Authors: M. J. Norashirene, Y. Zakiah, S. Nurdiana, I. Nur Hilwani, M. H. Siti Khairiyah, M. J. Muhamad Arif

Abstract:

In this study, six bacterial isolates of a slightly thermophilic organism from the Sg. Klah hot spring, Malaysia were successfully isolated and designated as M7T55D1, M7T55D2, M7T55D3, M7T53D1, M7T53D2 and M7T53D3 respectively. The bacterial isolates were screened for their cellulose hydrolytic ability on Carboxymethlycellulose agar medium. The isolated bacterial strains were identified morphologically, biochemically and molecularly with the aid of 16S rDNA sequencing. All of the bacteria showed their optimum growth at a slightly alkaline pH of 7.5 with a temperature of 55°C. All strains were Gram-negative, non-spore forming type, strictly aerobic, catalase-positive and oxidase-positive with the ability to produce thermostable cellulase. Based on BLASTn results, bacterial isolates of M7T55D2 and M7T53D1 gave the highest homology (97%) with similarity to Tepidimonas ignava while isolates M7T55D1, M7T55D3, M7T53D2 and M7T53D3 showed their closest homology (97%-98%) with Tepidimonas thermarum. These cellulolytic thermophiles might have a commercial potential to produce valuable thermostable cellulase.

Keywords: Cellulase, Cellulolytic, Thermophiles, 16S rDNA Gene.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2052
79 Opinion Mining Framework in the Education Domain

Authors: A. M. H. Elyasir, K. S. M. Anbananthen

Abstract:

The internet is growing larger and becoming the most popular platform for the people to share their opinion in different interests. We choose the education domain specifically comparing some Malaysian universities against each other. This comparison produces benchmark based on different criteria shared by the online users in various online resources including Twitter, Facebook and web pages. The comparison is accomplished using opinion mining framework to extract, process the unstructured text and classify the result to positive, negative or neutral (polarity). Hence, we divide our framework to three main stages; opinion collection (extraction), unstructured text processing and polarity classification. The extraction stage includes web crawling, HTML parsing, Sentence segmentation for punctuation classification, Part of Speech (POS) tagging, the second stage processes the unstructured text with stemming and stop words removal and finally prepare the raw text for classification using Named Entity Recognition (NER). Last phase is to classify the polarity and present overall result for the comparison among the Malaysian universities. The final result is useful for those who are interested to study in Malaysia, in which our final output declares clear winners based on the public opinions all over the web.

Keywords: Entity Recognition, Education Domain, Opinion Mining, Unstructured Text.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2928
78 A Study of Filmmakers Interaction through Social Exchange Theory

Authors: Perumal, V., Hassan, H., Bolong, J., Osman, M. N.

Abstract:

Film, as an art form playing a vital role and is a powerful tool in documenting, influencing and shaping the society. Films are the collective creation of a large number of separate individuals, each contributing with creative input, unique talents, and technical expertise to the project. Recently, the Malaysian Independent (or “Indie") filmmakers have made their presence felt by winning awards at various international film festivals. Working in the digital video (DV) format, a number of independent filmmakers really hit their stride with a range of remarkably strong titles and international recognition has been quick in coming and their works are now regularly in exhibition or in competition, winning many top prizes at prestigious festivals around the world. The interaction factors among crewmembers are emphasized as imperative for group success. An in-depth interview is conducted to analyze the social interactions and exchanges between filmmakers through Social Exchanges Theory (SET). Certainly the new millennium that was marked as the digital technology revolution has changed the face of filmmaking in Malaysia. There is a clear need to study the Malaysian independent cinema especially from the perspective of understanding what causes the independent filmmakers to work so well given all of the difficulties and constraints.

Keywords: Digital filmmaking, technology, interaction, crewmembers, cinema, independent filmmaker.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2058
77 The Potential Benefits of Multimedia Information Representation in Enhancing Students’ Critical Thinking and History Reasoning

Authors: Ang Ling Weay, Mona Masood

Abstract:

This paper discusses the potential benefits of an interactive multimedia information representation in enhancing students’ critical thinking aligned with history reasoning in learning history amongst Secondary School students in Malaysia. Two modes of multimedia information representation were implemented; chronologic and thematic information representations. A qualitative study of an unstructured interview was conducted among two history teachers, one history education lecturer, two i-think experts, and five students from Form Four secondary school. The interview was to elicit their opinions on the implementation of thinking maps and interactive multimedia information representation in history learning. The key elements of the interactive multimedia (e.g. multiple media, user control, interactivity and use of timelines and concept maps) were then considered to improve the learning process. Findings of the preliminary investigation reveal that the interactive multimedia information representations have the potential benefits to be implemented as an instructional resource in enhancing students’ higher order thinking skills (HOTs). This paper concludes by giving suggestions for future work.

Keywords: Multimedia Information Representation, Critical Thinking, History Reasoning, Chronological and Thematic Information Representation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2357
76 Development of a Robot Assisted Centrifugal Casting Machine for Manufacturing Multi-Layer Journal Bearing and High-Tech Machine Components

Authors: Mohammad Syed Ali Molla, Mohammed Azim, Mohammad Esharuzzaman

Abstract:

Centrifugal-casting machine is used in manufacturing special machine components like multi-layer journal bearing used in all internal combustion engine, steam, gas turbine and air craft turboengine where isotropic properties and high precisions are desired. Moreover, this machine can be used in manufacturing thin wall hightech machine components like cylinder liners and piston rings of IC engine and other machine parts like sleeves, and bushes. Heavy-duty machine component like railway wheel can also be prepared by centrifugal casting. A lot of technological developments are required in casting process for production of good casted machine body and machine parts. Usually defects like blowholes, surface roughness, chilled surface etc. are found in sand casted machine parts. But these can be removed by centrifugal casting machine using rotating metallic die. Moreover, die rotation, its temperature control, and good pouring practice can contribute to the quality of casting because of the fact that the soundness of a casting in large part depends upon how the metal enters into the mold or dies and solidifies. Poor pouring practice leads to variety of casting defects such as temperature loss, low quality casting, excessive turbulence, over pouring etc. Besides these, handling of molten metal is very unsecured and dangerous for the workers. In order to get rid of all these problems, the need of an automatic pouring device arises. In this research work, a robot assisted pouring device and a centrifugal casting machine are designed, developed constructed and tested experimentally which are found to work satisfactorily. The robot assisted pouring device is further modified and developed for using it in actual metal casting process. Lot of settings and tests are required to control the system and ultimately it can be used in automation of centrifugal casting machine to produce high-tech machine parts with desired precision.

Keywords: Casting, cylinder liners, journal bearing, robot.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2119
75 Extent of Highway Capacity Loss Due to Rainfall

Authors: Hashim Mohammed Alhassan, Johnnie Ben-Edigbe

Abstract:

Traffic flow in adverse weather conditions have been investigated in this study for general traffic, week day and week end traffic. The empirical evidence is strong in support of the view that rainfall affects macroscopic traffic flow parameters. Data generated from a basic highway section along J5 in Johor Bahru, Malaysia was synchronized with 161 rain events over a period of three months. This revealed a 4.90%, 6.60% and 11.32% reduction in speed for light rain, moderate rain and heavy rain conditions respectively. The corresponding capacity reductions in the three rainfall regimes are 1.08% for light rain, 6.27% for moderate rain and 29.25% for heavy rain. In the week day traffic, speed drops of 8.1% and 16.05% were observed for light and heavy conditions. The moderate rain condition speed increased by 12.6%. The capacity drops for week day traffic are 4.40% for light rain, 9.77% for moderate rain and 45.90% for heavy rain. The weekend traffic indicated speed difference between the dry condition and the three rainy conditions as 6.70% for light rain, 8.90% for moderate rain and 13.10% for heavy rain. The capacity changes computed for the weekend traffic were 0.20% in light rain, 13.90% in moderate rain and 16.70% in heavy rain. No traffic instabilities were observed throughout the observation period and the capacities reported for each rain condition were below the norain condition capacity. Rainfall has tremendous impact on traffic flow and this may have implications for shock wave propagation.

Keywords: Highway Capacity, Dry condition, Rainfall Intensity, Rainy condition, Traffic Flow Rate.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2033
74 Graphic Animation: Innovative Language Learning for Autistic Children

Authors: Norfishah Mat Rabi, Rosma Osman, Norziana Mat Rabi

Abstract:

It is difficult for autistic children to mix with and be around with other people. Language difficulties are a problem that affects their social life. A lack of knowledge and ability in language are factors that greatly influence their behavior, and their ability to communicate and interact. Autistic children need to be assisted to improve their language abilities through the use of suitable learning resources. This study is conducted to identify weather graphic animation resources can help autistic children learn and use transitive verbs more effectively. The study was conducted in a rural secondary school in Penang, Malaysia. The research subject comprised of three autistic students ranging in age from 14 years to 16 years. The 14-year-old student is placed in A Class and two 16-year-old students placed in B Class. The class placement of the subjects is based on the diagnostic test results conducted by the teacher and not based on age. Data collection is done through observation and interviews for the duration of five weeks; with the researcher allocating 30 minutes for every learning activity carried out. The research finding shows that the subjects learn transitive verbs better using graphic animation compared to static pictures. It is hoped that this study will give a new perspective towards the learning processes of autistic children.

Keywords: Autistic, graphic animation, language learning, transitive verbs.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2186