Search results for: Ming Chen
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 793

Search results for: Ming Chen

523 The Relative Efficiency of Parameter Estimation in Linear Weighted Regression

Authors: Baoguang Tian, Nan Chen

Abstract:

A new relative efficiency in linear model in reference is instructed into the linear weighted regression, and its upper and lower bound are proposed. In the linear weighted regression model, for the best linear unbiased estimation of mean matrix respect to the least-squares estimation, two new relative efficiencies are given, and their upper and lower bounds are also studied.

Keywords: Linear weighted regression, Relative efficiency, Mean matrix, Trace.

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522 A Security Module for Car Appliances

Authors: Pang-Chieh Wang, Ting-Wei Hou, Jung-Hsuan Wu, Bo-Chiuan Chen

Abstract:

In this paper we discuss on the security module for the car appliances to prevent stealing and illegal use on other cars. We proposed an open structure including authentication and encryption by embed a security module in each to protect car appliances. Illegal moving and use a car appliance with the security module without permission will lead the appliance to useless. This paper also presents the component identification and deal with relevant procedures. It is at low cost to recover from destroys by the burglar. Expect this paper to offer the new business opportunity to the automotive and technology industry.

Keywords: Automotive, component identification, electronic immobilizer, key management.

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521 Numerical Study of Airfoils Aerodynamic Performance in Heavy Rain Environment

Authors: M. Ismail, Cao Yihua, Zhao Ming, Abu Bakar

Abstract:

Heavy rainfall greatly affects the aerodynamic performance of the aircraft. There are many accidents of aircraft caused by aerodynamic efficiency degradation by heavy rain. In this Paper we have studied the heavy rain effects on the aerodynamic efficiency of cambered NACA 64-210 and symmetric NACA 0012 airfoils. Our results show significant increase in drag and decrease in lift. We used preprocessing software gridgen for creation of geometry and mesh, used fluent as solver and techplot as postprocessor. Discrete phase modeling called DPM is used to model the rain particles using two phase flow approach. The rain particles are assumed to be inert. Both airfoils showed significant decrease in lift and increase in drag in simulated rain environment. The most significant difference between these two airfoils was the NACA 64-210 more sensitivity than NACA 0012 to liquid water content (LWC). We believe that the results showed in this paper will be useful for the designer of the commercial aircrafts and UAVs, and will be helpful for training of the pilots to control the airplanes in heavy rain.

Keywords: airfoil, discrete phase modeling, heavy rain, Reynolds

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520 The Role of Initiator in the Synthesis of Poly(Methyl Methacrylate)-Layered Silicate Nanocomposites through Bulk Polymerization

Authors: Tsung-Yen Tsai, Naveen Bunekar, Ming Hsuan Chang, Wen-Kuang Wang, Satoshi Onda

Abstract:

The structure-property relationship and initiator effect on bulk polymerized poly(methyl methacrylate) (PMMA)–oragnomodified layered silicate nanocomposites was investigated. In this study, we used 2, 2'-azobis (4-methoxy-2,4-dimethyl valeronitrile and benzoyl peroxide initiators for bulk polymerization. The bulk polymerized nanocomposites’ morphology was investigated by X-ray diffraction and transmission electron microscopy. The type of initiator strongly influences the physiochemical properties of the polymer nanocomposite. The thermal degradation of PMMA in the presence of nanofiller was studied. 5 wt% weight loss temperature (T5d) increased as compared to pure PMMA. The peak degradation temperature increased for the nanocomposites. Differential scanning calorimetry and dynamic mechanical analysis were performed to investigate the glass transition temperature and the nature of the constrained region as the reinforcement mechanism respectively. Furthermore, the optical properties such as UV-Vis and Total Luminous Transmission of nanocomposites are examined.

Keywords: Initiator, bulk polymerization, layered silicates, methyl methacrylate.

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519 Video Mining for Creative Rendering

Authors: Mei Chen

Abstract:

More and more home videos are being generated with the ever growing popularity of digital cameras and camcorders. For many home videos, a photo rendering, whether capturing a moment or a scene within the video, provides a complementary representation to the video. In this paper, a video motion mining framework for creative rendering is presented. The user-s capture intent is derived by analyzing video motions, and respective metadata is generated for each capture type. The metadata can be used in a number of applications, such as creating video thumbnail, generating panorama posters, and producing slideshows of video.

Keywords: Motion mining, semantic abstraction, video mining, video representation.

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518 Application of IED to Condition Based Maintenance of Medium Voltage GCB/VCB

Authors: Ming-Ta Yang, Jyh-Cherng Gu, Chun-Wei Huang, Jin-Lung Guan

Abstract:

Time base maintenance (TBM) is conventionally applied by the power utilities to maintain circuit breakers (CBs), transformers, bus bars and cables, which may result in under maintenance or over maintenance. As information and communication technology (ICT) industry develops, the maintenance policies of many power utilities have gradually changed from TBM to condition base maintenance (CBM) to improve system operating efficiency, operation cost and power supply reliability. This paper discusses the feasibility of using intelligent electronic devices (IEDs) to construct a CB CBM management platform. CBs in power substations can be monitored using IEDs with additional logic configuration and wire connections. The CB monitoring data can be sent through intranet to a control center and be analyzed and integrated by the Elipse Power Studio software. Finally, a human-machine interface (HMI) of supervisory control and data acquisition (SCADA) system can be designed to construct a CBM management platform to provide maintenance decision information for the maintenance personnel, management personnel and CB manufacturers.

Keywords: Circuit breaker, Condition base maintenance, Intelligent electronic device, Time base maintenance, SCADA.

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517 The Establishment and Application of TRACE/FRAPTRAN Model for Kuosheng Nuclear Power Plant

Authors: S. W. Chen, W. K. Lin, J. R. Wang, C. Shih, H. T. Lin, H. C. Chang, W. Y. Li

Abstract:

Kuosheng nuclear power plant (NPP) is a BWR/6 type NPP and located on the northern coast of Taiwan. First, Kuosheng NPP TRACE model were developed in this research. In order to assess the system response of Kuosheng NPP TRACE model, startup tests data were used to evaluate Kuosheng NPP TRACE model. Second, the overpressurization transient analysis of Kuosheng NPP TRACE model was performed. Besides, in order to confirm the mechanical property and integrity of fuel rods, FRAPTRAN analysis was also performed in this study.

Keywords: TRACE, Safety analysis, BWR/6, FRAPTRAN.

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516 New PTH Moment Stable Criteria of Stochastic Neural Networks

Authors: Zixin Liu, Huawei Yang, Fangwei Chen

Abstract:

In this paper, the issue of pth moment stability of a class of stochastic neural networks with mixed delays is investigated. By establishing two integro-differential inequalities, some new sufficient conditions ensuring pth moment exponential stability are obtained. Compared with some previous publications, our results generalize some earlier works reported in the literature, and remove some strict constraints of time delays and kernel functions. Two numerical examples are presented to illustrate the validity of the main results.

Keywords: Neural networks, stochastic, PTH moment stable, time varying delays, distributed delays.

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515 Transient Heat Transfer of a Spiral Fin

Authors: Sen-Yung Lee, Li-Kuo Chou, Chao-Kuang Chen

Abstract:

In this study, the problem of temperature transient response of a spiral fin, with its end insulated, is analyzed with base end subjected to a variation of fluid temperature. The hybrid method of Laplace transforms/Adomian decomposed method-Padé, is applied to the temperature transient response of the fin, the result of the temperature distribution and the heat flux at the base of the spiral fin are obtained, show a good agreement in the physical phenomenon.

Keywords: Laplace transforms/Adomian decomposed method- Padé, transient response, heat transfer.

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514 ICF Neutron Detection Techniques Based on Doped ZnO Crystal

Authors: L. Chen, X. P. Ouyang, Z. B. Zhang, J. F. Zhang, J. L. Liu

Abstract:

Ultrafast doped zinc oxide crystal promised us a good opportunity to build new instruments for ICF fusion neutron measurement. Two pulsed neutron detectors based on ZnO crystal wafer have been conceptually designed, the superfast ZnO timing detector and the scintillation recoil proton neutron detection system. The structure of these detectors was presented, and some characters were studied as well. The new detectors could be much faster than existing systems, and would be more competent for ICF neutron diagnostics.

Keywords: ICF fusion neutron detection, proton recoil telescope, superfast timing, ZnO crystal

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513 Design of Coherent Thermal Emission Source by Excitation of Magnetic Polaritons between Metallic Gratings and an Opaque Metallic Film

Authors: Samah G. Babiker, Yong Shuai, Mohamed Osman Sid-Ahmed, Ming Xie, Mu Lei

Abstract:

The present paper studies a structure consisting of a periodic metallic grating, coated on a dielectric spacer atop an opaque metal substrate, using coherent thermal emission source in the infrared region. It has been theoretically demonstrated that by exciting surface magnetic polaritons between metallic gratings and an opaque metallic film, separated by a dielectric spacer, large emissivity peaks are almost independent of the emission angle and they can be achieved at the resonance frequencies. The reflectance spectrum of the proposed structure shows two resonances dip, which leads to a sharp emissivity peak. The relations of the reflection and absorption properties and the influence of geometric parameters on the radiative properties are investigated by rigorous coupled-wave analysis (RCWA). The proposed structure can be easily constructed, using micro/nanofabrication and can be used as the coherent thermal emission source.

Keywords: Coherent thermal emission, Polartons, Reflectance, Resonance frequency, Rigorous coupled wave analysis (RCWA).

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512 Airfoils Aerodynamic Efficiency Study in Heavy Rain via Two Phase Flow Approach

Authors: M. Ismail, Cao Yihua, Zhao Ming

Abstract:

Heavy rainfall greatly affects the aerodynamic performance of the aircraft. There are many accidents of aircraft caused by aerodynamic efficiency degradation by heavy rain. In this Paper we have studied the heavy rain effects on the aerodynamic efficiency of NACA 64-210 & NACA 0012 airfoils. For our analysis, CFD method and preprocessing grid generator are used as our main analytical tools, and the simulation of rain is accomplished via two phase flow approach-s Discrete Phase Model (DPM). Raindrops are assumed to be non-interacting, non-deforming, non-evaporating and non-spinning spheres. Both airfoil sections exhibited significant reduction in lift and increase in drag for a given lift condition in simulated rain. The most significant difference between these two airfoils was the sensitivity of the NACA 64-210 to liquid water content (LWC), while NACA 0012 performance losses in the rain environment is not a function of LWC . It is expected that the quantitative information gained in this paper will be useful to the operational airline industry and greater effort such as small scale and full scale flight tests should put in this direction to further improve aviation safety.

Keywords: airfoil, discrete phase modeling, heavy rain, Reynolds number

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511 A New Design of Temperature-Controlled Chamber for OLED Panels

Authors: Hsin-Hung Chang, Jin-Lung Guan, Ming-Ta Yang

Abstract:

This paper presents an inexpensive and effective temperature-controlled chamber for temperature environment tests of Organic Light Emitting Diode (OLED) panels. The proposed chamber is a compact warmer and cooler with an exact temperature control system. In the temperature-controlled space of the chamber, thermoelectric modules (TEMs) are utilized to cool or to heat OLED panels, novel fixtures are designed to flexibly clamp the OLED panels of different size, and special connectors for wiring between the OLED panels and the test instrument are supplied. The proposed chamber has the following features. (1) The TEMs are solid semi-conductive devices, so they operate without noise and without pollution. (2) The volume of the temperature-controlled space of the chamber about 160mm*160mm*120mm, so the chamber are compact and easy to move. (3) The range of the controlled temperatures is from -10 oC to +80 oC, and the precision is ?0.5 oC. (4) The test instrument can conveniently and easily measure the OLED panels via the novel fixtures and special connectors. In addition to a constant temperature being maintained in the chamber, a temperature shock experiments can run for a long time. Therefore, the chamber will be convenient and useful for temperature environment tests of OLED panels.

Keywords: Thermoelectric module, Temperature environment test, OLED, chamber.

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510 A Novel Q-algorithm for EPC Global Class-1 Generation-2 Anti-collision Protocol

Authors: Wen-Tzu Chen, Wen-Bin Kao

Abstract:

This paper provides a scheme to improve the read efficiency of anti-collision algorithm in EPCglobal UHF Class-1 Generation-2 RFID standard. In this standard, dynamic frame slotted ALOHA is specified to solve the anti-collision problem. Also, the Q-algorithm with a key parameter C is adopted to dynamically adjust the frame sizes. In the paper, we split the C parameter into two parameters to increase the read speed and derive the optimal values of the two parameters through simulations. The results indicate our method outperforms the original Q-algorithm.

Keywords: RFID, anti-collision, Q algorithm, ALOHA

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509 A Particle Swarm Optimal Control Method for DC Motor by Considering Energy Consumption

Authors: Yingjie Zhang, Ming Li, Ying Zhang, Jing Zhang, Zuolei Hu

Abstract:

In the actual start-up process of DC motors, the DC drive system often faces a conflict between energy consumption and acceleration performance. To resolve the conflict, this paper proposes a comprehensive performance index that energy consumption index is added on the basis of classical control performance index in the DC motor starting process. Taking the comprehensive performance index as the cost function, particle swarm optimization algorithm is designed to optimize the comprehensive performance. Then it conducts simulations on the optimization of the comprehensive performance of the DC motor on condition that the weight coefficient of the energy consumption index should be properly designed. The simulation results show that as the weight of energy consumption increased, the energy efficiency was significantly improved at the expense of a slight sacrifice of fastness indicators with the comprehensive performance index method. The energy efficiency was increased from 63.18% to 68.48% and the response time reduced from 0.2875s to 0.1736s simultaneously compared with traditional proportion integrals differential controller in energy saving.

Keywords: Comprehensive performance index, energy consumption, acceleration performance, particle swarm optimal control.

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508 Modeling and Simulation of Motion of an Underwater Robot Glider for Shallow-water Ocean Applications

Authors: Chen Wang, Amir Anvar

Abstract:

This paper describes the modeling and simulation of an underwater robot glider used in the shallow-water environment. We followed the Equations of motion derived by [2] and simplified dynamic Equations of motion of an underwater glider according to our underwater glider. A simulation code is built and operated in the MATLAB Simulink environment so that we can make improvements to our testing glider design. It may be also used to validate a robot glider design.

Keywords: AUV, underwater glider, robot, modeling, simulation.

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507 3D Definition for Human Smiles

Authors: Shyue-Ran Li, Kuohsiang Chen

Abstract:

The study explored varied types of human smiles and extracted most of the key factors affecting the smiles. These key factors then were converted into a set of control points which could serve to satisfy the needs for creation of facial expression for 3D animators and be further applied to the face simulation for robots in the future. First, hundreds of human smile pictures were collected and analyzed to identify the key factors for face expression. Then, the factors were converted into a set of control points and sizing parameters calculated proportionally. Finally, two different faces were constructed for validating the parameters via the process of simulating smiles of the same type as the original one.

Keywords: 3D animation, facial expression, numerical, robot, smile parameter.

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506 Numerical Study of Hypersonic Glide Vehicle based on Blunted Waverider

Authors: Liu Jian-xia, Hou Zhong-xi, Chen Xiao-qing

Abstract:

The waverider is proved to be a remarkably useful configuration for hypersonic glide vehicle (HGV) in terms of the high lift-to-drag ratio. Due to the severe aerodynamic heating and the processing technical restriction, the sharp leading edge of waverider should be blunted, and then the flow characteristics and the aerodynamic performance along the trajectory will change. In this paper, the flow characteristics of a HGV, including the rarefied gas effect and transition phenomenon, were studied based on a reference trajectory. A numerical simulation was carried out to study the performance of the HGV under a typical condition.

Keywords: Aerodynamic, CFD, Thermodynamic, Waverider

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505 Issues in Travel Demand Forecasting

Authors: Huey-Kuo Chen

Abstract:

Travel demand forecasting including four travel choices, i.e., trip generation, trip distribution, modal split and traffic assignment constructs the core of transportation planning. In its current application, travel demand forecasting has associated with three important issues, i.e., interface inconsistencies among four travel choices, inefficiency of commonly used solution algorithms, and undesirable multiple path solutions. In this paper, each of the three issues is extensively elaborated. An ideal unified framework for the combined model consisting of the four travel choices and variable demand functions is also suggested. Then, a few remarks are provided in the end of the paper

Keywords: Travel choices, B algorithm, entropy maximization, dynamic traffic assignment.

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504 Investigations on the Seismic Performance of Hot-Finished Hollow Steel Sections

Authors: Paola Pannuzzo, Tak-Ming Chan

Abstract:

In seismic applications, hollow steel sections show, beyond undeniable esthetical appeal, promising structural advantages since, unlike open section counterparts, they are not susceptible to weak-axis and lateral-torsional buckling. In particular, hot-finished hollow steel sections have homogeneous material properties and favorable ductility but have been underutilized for cyclic bending. The main reason is that the parameters affecting their hysteretic behaviors are not yet well understood and, consequently, are not well exploited in existing codes of practice. Therefore, experimental investigations have been conducted on a wide range of hot-finished rectangular hollow section beams with the aim to providing basic knowledge for evaluating their seismic performance. The section geometry (width-to-thickness and depth-to-thickness ratios) and the type of loading (monotonic and cyclic) have been chosen as the key parameters to investigate the cyclic effect on the rotational capacity and to highlight the differences between monotonic and cyclic load conditions. The test results provide information on the parameters that affect the cyclic performance of hot-finished hollow steel beams and can be used to assess the design provisions stipulated in the current seismic codes of practice.

Keywords: Hot-finished steel, hollow sections, cyclic tests, bending.

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503 An Improved Limited Tolerance Rough Set Model

Authors: Chen Wu, Komal Narejo, Dandan Li

Abstract:

Some extended rough set models in incomplete information system cannot distinguish the two objects that have few known attributes and more unknown attributes; some cannot make a flexible and accurate discrimination. In order to solve this problem, this paper suggests an improved limited tolerance rough set model using two thresholds to control what two objects have a relationship between them in limited tolerance relation and to classify objects. Our practical study case shows the model can get fine and reasonable decision results.

Keywords: Decision rule, incomplete information system, limited tolerance relation, rough set model.

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502 Analysis and Flight Test for Small Inflatable Wing Design

Authors: Zhang Jun-Tao, Hou Zhong-xi, Guo Zheng, Chen Li-li

Abstract:

This article discusses stress analysis and the shape characteristics of the inflatable wing, and then introduces the design method of inflatable wing, in order to accurately approximate a standard airfoil. It specifically analyses the aerodynamic characteristics of the inflatable wing with the method of CFD, along with comparing to standard airfoil, afterwards we carries out the manufacture of inflatable wing and the flight test.

Keywords: Inflatable wing, Stress analysis, Aerodynamic characteristics, Flight test

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501 Switching Behaviors of HfO2/NiSix Based RRAM

Authors: Z. X. Chen, Z. Fang, X. P. Wang, G. -Q. Lo, D. -L. Kwong, Y. H. Wu

Abstract:

This paper presents a study of Ni-silicides as the bottom electrode of HfO2-based RRAM. Various silicidation conditions were used to obtain different Ni concentrations within the Ni-silicide bottom electrode, namely Ni2Si, NiSi, and NiSi2. A 10nm HfO2 switching material and 50nm TiN top electrode was then deposited and etched into 500nm by 500nm square RRAM cells. Cell performance of the Ni2Si and NiSi cells were good, while the NiSi2 cell could not switch reliably, indicating that the presence of Ni in the bottom electrode is important for good switching.

Keywords: HfO2-based, Ni-silicide, NiSi, resistive RAM (RRAM).

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500 Identity Negotiation of the Black African Diaspora through Discourse with Singaporeans

Authors: Sri Ranjini Mei Hua, Vivian Hsueh-hua Chen

Abstract:

The African Diaspora in Singapore (and larger Asia) is a topic that has received little scholarly attention and research. This exploratory study will analyze the changing identity of Africans throughout the process of cultural adaptation in Singapore. For the focus of this study, “black Africans" will be defined as any black Africans from sub-Saharan Africa who have lived in Singapore for at least six months. The dialectic relationship between Singaporean conceptions of black African identity and African self-consciousness will be analyzed from the perspective of black Africans so as to evaluate the impact of intercultural discourse on the evolution of the African identity in Singapore.

Keywords: African, Diaspora, identity negotiation, interculturalcommunication

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499 Gasification of Trans-4-Hydroxycinnamic Acid with Ethanol at Elevated Temperatures

Authors: Shyh-Ming Chern, Wei-Ling Lin

Abstract:

Lignin is a major constituent of woody biomass, and exists abundantly in nature. It is the major byproducts from the paper industry and bioethanol production processes. The byproducts are mainly used for low-valued applications. Instead, lignin can be converted into higher-valued gaseous fuel, thereby helping to curtail the ever-growing price of oil and to slow down the trend of global warming. Although biochemical treatment is capable of converting cellulose into liquid ethanol fuel, it cannot be applied to the conversion of lignin. Alternatively, it is possible to convert lignin into gaseous fuel thermochemically. In the present work, trans-4-hydroxycinnamic acid, a model compound for lignin, which closely resembles the basic building blocks of lignin, is gasified in an autoclave with ethanol at elevated temperatures and pressures, that are above the critical point of ethanol. Ethanol, instead of water, is chosen, because ethanol dissolves trans-4-hydroxycinnamic acid easily and helps to convert it into lighter gaseous species relatively well. The major operating parameters for the gasification reaction include temperature (673-873 K), reaction pressure (5-25 MPa) and feed concentration (0.05-0.3 M). Generally, more than 80% of the reactant, including trans-4-hydroxycinnamic acid and ethanol, were converted into gaseous products at an operating condition of 873 K and 5 MPa.

Keywords: Ethanol, gasification, lignin, supercritical.

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498 Visual Tag-based Location-Aware System for Household Robots

Authors: Yen-Chun Lin, Yen-Ting Chen, Szu-Yin Lin, Jen-Hua Wu

Abstract:

This paper proposes a location-aware system for household robots which allows users to paste predefined paper tags at different locations according to users- comprehension of the house. In this system a household robot may be aware of its location and the attributes thereof by visually recognizing the tags when the robot is moving. This paper also presents a novel user interface to define a moving path of the robot, which allows users to draw the path in the air with a finger so as to generate commands for following motions.

Keywords: finger tip tracking, household robot, location awareness, tag recognition

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497 A Study of the Adaptive Reuse for School Land Use Strategy: An Application of the Analytic Network Process and Big Data

Authors: Wann-Ming Wey

Abstract:

In today's popularity and progress of information technology, the big data set and its analysis are no longer a major conundrum. Now, we could not only use the relevant big data to analysis and emulate the possible status of urban development in the near future, but also provide more comprehensive and reasonable policy implementation basis for government units or decision-makers via the analysis and emulation results as mentioned above. In this research, we set Taipei City as the research scope, and use the relevant big data variables (e.g., population, facility utilization and related social policy ratings) and Analytic Network Process (ANP) approach to implement in-depth research and discussion for the possible reduction of land use in primary and secondary schools of Taipei City. In addition to enhance the prosperous urban activities for the urban public facility utilization, the final results of this research could help improve the efficiency of urban land use in the future. Furthermore, the assessment model and research framework established in this research also provide a good reference for schools or other public facilities land use and adaptive reuse strategies in the future.

Keywords: Adaptive reuse, analytic network process, big data, land use strategy.

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496 An Intelligent Nondestructive Testing System of Ultrasonic Infrared Thermal Imaging Based on Embedded Linux

Authors: Hao Mi, Ming Yang, Tian-yue Yang

Abstract:

Ultrasonic infrared nondestructive testing is a kind of testing method with high speed, accuracy and localization. However, there are still some problems, such as the detection requires manual real-time field judgment, the methods of result storage and viewing are still primitive. An intelligent non-destructive detection system based on embedded linux is put forward in this paper. The hardware part of the detection system is based on the ARM (Advanced Reduced Instruction Set Computer Machine) core and an embedded linux system is built to realize image processing and defect detection of thermal images. The CLAHE algorithm and the Butterworth filter are used to process the thermal image, and then the boa server and CGI (Common Gateway Interface) technology are used to transmit the test results to the display terminal through the network for real-time monitoring and remote monitoring. The system also liberates labor and eliminates the obstacle of manual judgment. According to the experiment result, the system provides a convenient and quick solution for industrial non-destructive testing.

Keywords: Remote monitoring, non-destructive testing, embedded linux system, image processing.

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495 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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494 Design of One – Dimensional Tungsten Gratings for Thermophotovoltaic Emitters

Authors: Samah. G. Babiker, Shuai Yong, Mohamed Osman Sid-Ahmed Xie Ming, A.M. Abdelbagi

Abstract:

In this paper, a one - dimensional microstructure tungsten grating (pyramids) is optimized for potential application as thermophotovoltaic (TPV) emitter. The influence of gratings geometric parameters on the spectral emittance are studied by using the rigorous coupled-wave analysis (RCWA).The results show that the spectral emittance is affected by the gratings geometrical parameters. The optimum parameters are grating period of 0.5µm, a filling ratio of 0.8 and grating height of h=0.2µm. A broad peak of high emittance is obtained at wavelengths between 0.5 and 1.8µm. The emittance drops below 0.2 at wavelengths above 1.8µm. This can be explained by the surface plasmon polaritons excitation coupled with the grating microstructures. At longer wavelengths, the emittance remains low and this is highly desired for thermophotovoltaic applications to reduce the thermal leakage due to low-energy photons that do not produce any photocurrent. The proposed structure can be used as a selective emitter for a narrow band gap cell such as GaSb. The performance of this simple 1-D emitter proved to be superior to that from more complicated structures. Almost all the radiation from the emitter incident, at angles up to 40°, on the cell, could be utilized to produce a photocurrent. There is no need for a filter.

Keywords: Thermophotovoltaic, RCWA, Grating, Emittance, Surface plasmon polaritons

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