Search results for: Mokhtar Awang

Authors: Mokhtar Awang, Wei-Vern Hor, Ehsan Mohammadpour, M Zaki Abdullah, Faiz Ahmad

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Chemical and physical functionalization of multiwalled carbon nanotubes (MWCNT) has been commonly practiced to achieve better dispersion of carbon nanotubes (CNTs) in polymer matrix. This work describes various functionalization methods (acidtreatment, non-ionic surfactant treatment with TritonX-100), fabrication of MWCNT/PP nanocomposites via melt blending and characterization of mechanical properties. Microscopy analysis (FESEM, TEM, XPS) showed effective purification of MWCNTs under acid treatment, and better dispersion under both chemical and physical functionalization techniques combined, in their respective order. Tensile tests showed increase in tensile strength for the nanocomposites that contain MWCNTs up to 2 wt%. A decrease in tensile strength was seen in samples that contain 4 wt% of MWCNTs for both raw and Triton X-100 functionalized, signifying MWCNT degradation/rebundling at composition with higher content of MWCNTs. For the acid-treated MWCNTs, however, the tensile results showed slight improvement even at 4wt%, indicating effective dispersion of MWCNTs.

Keywords: Multi walled carbon nanotube (MWCNT), functionalization, dispersion, nanocomposite

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Authors: Hanizam Awang, Muhammad Hafiz Ahmad

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An experimental study was conducted on foamed concrete with synthetic and natural fibres consisting of AR-glas, polypropylene, steel, kenaf and oil palm fibre. The foamed concrete mixtures produced had a target density of 1000kg/m³ and a mix ratio of (1:1.5:0.45). The fibres were used as additives. The inclusion of fibre was maintained at a volumetric fraction of 0.25 and 0.4%. The water absorption, thermal and shrinkage were determined to study the effect of the fibre on the durability properties of foamed concrete. The results showed that AR-glass fibre has the lowest percentage value of drying shrinkage compared to others.

Keywords: Foamed concrete, Fibres, Durability.

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Authors: Hanizam Awang, Mohammed Zuhear Al-Mulali

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In this study, the possibility of using unground oil palm ash (UOPA) for producing foamed concrete is investigated. The UOPA used in this study is produced by incinerating palm oil biomass at a temperature exceeding 1000ºC. A semi-structural density of 1300kg/m3 was used with filler to binder ratio of 1.5 and preliminary water to binder ratio of 0.45. Cement was replaced by UOPA at replacement levels of 0, 25, 35, 45, 55 and 65% by weight of binder. Properties such as density, compressive strength, drying shrinkage and water absorption were investigated to the age of 90 days. The mix with a 35% of UOPA content was chosen to be used as the base material of a newly designed interlocking, mortar-less block system.

Keywords: Foamed concrete, oil palm ash, strength, interlocking block.

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Authors: Zanariah Mohd Yusof, Siti Khuzaimah Soid, Ahmad Sukri Abd Aziz, Seripah Awang Kechil

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Unsteady magnetohydrodynamics (MHD) boundary layer flow and heat transfer over a continuously stretching surface in the presence of radiation is examined. By similarity transformation, the governing partial differential equations are transformed to a set of ordinary differential equations. Numerical solutions are obtained by employing the Runge-Kutta-Fehlberg method scheme with shooting technique in Maple software environment. The effects of unsteadiness parameter, radiation parameter, magnetic parameter and Prandtl number on the heat transfer characteristics are obtained and discussed. It is found that the heat transfer rate at the surface increases as the Prandtl number and unsteadiness parameter increase but decreases with magnetic and radiation parameter.

Keywords: Heat transfer, magnetohydrodynamics, radiation, unsteadiness.

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Authors: K. Ahmad, M. Suhaimi, Mohamad N. Azmi, K. Awang, Mohd A. Nafiah

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The conceptually construction of axially chiral indolostilbenesi.eN-(2-{(E)-2-[2'-(1-Acetyl-1H-indol-2-yl)-3'chloro-4,4',6,6'-tetramethoxy[1,1'-biphenyl]-2yl]ethenyl}phenyl)acetamide and N-(2-{(E)-2-[2'-(1-Acetyl-1H-indol-2-yl)-3'-chloro-2,4',6,6'-tetramethoxy[1,1'-biphenyl]-4-yl]ethenyl}phenyl) acetamide are described in this paper. These structure, were obtained by the tactical combination of palladium-catalyzed coupling which produced 10-acetamido-3,5-dimethoxystilbene, follow by FeCl₃-induced oxidative cyclization/dimerisation. All structures were unambiguously confirmed by 1D (¹H, ¹³C) and 2D NMR experiment, (COSY, HMQC, HMBC) and mass spectrometry.

Keywords: Indolostilbene, FeCl3-oxidative cyclization, Oligostilbenooids, Oxidative cyclization/dimerization.

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Authors: C. L. Voon, M. Awang

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CO₂ miscible displacement is not feasible in many oil fields due to high reservoir temperature as higher pressure is required to achieve miscibility. The miscibility pressure is far higher than the formation fracture pressure making it impossible to have CO₂ miscible displacement. However, by using oleophilic chemicals, minimum miscibility pressure (MMP) could be lowered. The main objective of this research is to find the best oleophilic chemical in MMP reduction using slim-tube test and Vanishing Interfacial Tension (VIT) The chemicals are selected based on the characteristics that it must be oil soluble, low water solubility, have 4 – 8 carbons, semi polar, economical, and safe for human operation. The families of chemicals chosen are carboxylic acid, alcohol, and ketone. The whole experiment would be conducted at 100°C and the best chemical is said to be effective when it is able to lower CO₂-crude oil MMP the most. Findings of this research would have great impact to the oil and gas industry in reduction of operation cost for CO₂EOR which is applicable to both onshore and offshore operation.

Keywords: Enhanced Oil Recovery, Oleophilic Chemical, Minimum Miscibility Pressure, CO2 Miscible Displacement.

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Authors: Ainul Akmar Mokhtar, Masdi Muhammad, Hilmi Hussin, Mohd Amin Abdul Majid

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A reliability, availability and maintainability (RAM) model has been built for acid gas removal plant for system analysis that will play an important role in any process modifications, if required, for achieving its optimum performance. Due to the complexity of the plant, the model was based on a Reliability Block Diagram (RBD) with a Monte Carlo simulation engine. The model has been validated against actual plant data as well as local expert opinions, resulting in an acceptable simulation model. The results from the model showed that the operation and maintenance can be further improved, resulting in reduction of the annual production loss.

Keywords: Acid gas removal plant, RAM model, Reliabilityblock diagram

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Authors: Halizah Awang, Ishak Ramly

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Problem-based learning (PBL) is one of the student centered approaches and has been considered by a number of higher educational institutions in many parts of the world as a method of delivery. This paper presents a creative thinking approach for implementing Problem-based Learning in Mechanics of Structure within a Malaysian Polytechnics environment. In the learning process, students learn how to analyze the problem given among the students and sharing classroom knowledge into practice. Further, through this course-s emphasis on problem-based learning, students acquire creative thinking skills and professional skills as they tackle complex, interdisciplinary and real-situation problems. Once the creative ideas are generated, there are useful additional techniques for tender ideas that will grow into a productive concept or solution. The combination of creative skills and technical abilities will enable the students to be ready to “hit-the-ground-running" and produce in industry when they graduate.

Keywords: Creative Thinking Skills, Problem-based Learning, Problem Solving.

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Authors: Ehab N. Alkhanak, Salimah Mokhtar

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The main aim of this paper is to present the research findings on the solution of centralized Web-Services for students by adopting a framework and a prototype for Service Oriented Architecture (SOA) Web-Services. The current situation of students- Web-based application services has been identified and proposed an effective SOA to increase the operational efficiency of Web-Services for them it was necessary to identify the challenges in delivering a SOA technology to increase operational efficiency of Web-Services. Moreover, the SOA is an emerging concept, used for delivering efficient student SOA Web-Services. Therefore, service reusability from SOA Web-Services is provided and logically divided services into smaller services to increase reusability and modularity. In this case each service is a modular unit by itself and interoperability services.

Keywords: Services Oriented Architecture (SOA), Web-based Application services, and Web-Services.

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Authors: Zalizah Awang Long, Abdul Razak Hamdan, Azuraliza Abu Bakar

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Public health surveillance system focuses on outbreak detection and data sources used. Variation or aberration in the frequency distribution of health data, compared to historical data is often used to detect outbreaks. It is important that new techniques be developed to improve the detection rate, thereby reducing wastage of resources in public health. Thus, the objective is to developed technique by applying frequent mining and outlier mining techniques in outbreak detection. 14 datasets from the UCI were tested on the proposed technique. The performance of the effectiveness for each technique was measured by t-test. The overall performance shows that DTK can be used to detect outlier within frequent dataset. In conclusion the outbreak detection technique using anomaly-based on frequent-outlier technique can be used to identify the outlier within frequent dataset.

Keywords: Outlier detection, frequent-outlier, outbreak, anomaly, surveillance, public health

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Authors: N. Zainul Abidin, N. Yusof, H. Awang

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Bringing change to the housing industry requires multiple efforts from various angles especially to overcome any resistances in the form of technology, human aspects, financial and resources. The transition from conventional to sustainable approach consumes time as it requires changes from different facets in the industry ranging from individual, organisational to industry level. In Malaysia, there are various efforts to bring green into the industry but the progress is low-moderate. Will the current efforts bear larger fruits in the near future? This study examines the perceptions of the developers in Malaysia on the future of the green housing sector for the next 5 years. The introduction of GBI rating system, improvement of awareness and knowledge among the stakeholders, support from the government and local industry and the effect of competitive advantage would support brighter future. Meanwhile, the status quo in rules and regulation, lack of public interest and demand, organization disinterest, local authority enforcement and project cost escalation would hinder a faster progress.

Keywords: Developers, Green Concept, Housing Industry, Sustainable Construction

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Authors: D. R. Awang Rambli, S. Sulaiman, M.Y. Nayan, A.R. Asoruddin

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Existing image-based virtual reality applications allow users to view image-based 3D virtual environment in a more interactive manner. User could “walkthrough"; looks left, right, up and down and even zoom into objects in these virtual worlds of images. However what the user sees during a “zoom in" is just a close-up view of the same image which was taken from a distant. Thus, this does not give the user an accurate view of the object from the actual distance. In this paper, a simple technique for zooming in an object in a virtual scene is presented. The technique is based on the 'hotspot' concept in existing application. Instead of navigation between two different locations, the hotspots are used to focus into an object in the scene. For each object, several hotspots are created. A different picture is taken for each hotspot. Each consecutive hotspot created will take the user closer to the object. This will provide the user with a correct of view of the object based on his proximity to the object. Implementation issues and the relevance of this technique in potential application areas are highlighted.

Keywords: Hotspots, image-based VR, camera zooms, virtualreality.

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Authors: Siti Khuzaimah Soid, Zanariah Mohd Yusof, Ahmad Sukri Abd Aziz, Seripah Awang Kechil

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A steady two-dimensional magnetohydrodynamics flow and heat transfer over a stretching vertical sheet influenced by radiation and porosity is studied. The governing boundary layer equations of partial differential equations are reduced to a system of ordinary differential equations using similarity transformation. The system is solved numerically by using a finite difference scheme known as the Keller-box method for some values of parameters, namely the radiation parameter N, magnetic parameter M, buoyancy parameter l , Prandtl number Pr and permeability parameter K. The effects of the parameters on the heat transfer characteristics are analyzed and discussed. It is found that both the skin friction coefficient and the local Nusselt number decrease as the magnetic parameter M and permeability parameter K increase. Heat transfer rate at the surface decreases as the radiation parameter increases.

Keywords: Keller-box, MHD boundary layer flow, permeability stretching.

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Authors: Nor Fadzillah Mohd Mokhtar, Norihan Md Arifin, Roslinda Nazar, Fudziah Ismail, MohamedSuleiman

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The stability analysis of Marangoni convection in porous media with a deformable upper free surface is investigated. The linear stability theory and the normal mode analysis are applied and the resulting eigenvalue problem is solved exactly. The Darcy law and the Brinkman model are used to describe the flow in the porous medium heated from below. The effect of the Crispation number, Bond number and the Biot number are analyzed for the stability of the system. It is found that a decrease in the Crispation number and an increase in the Bond number delay the onset of convection in porous media. In addition, the system becomes more stable when the Biot number is increases and the Daeff number is decreases.

Keywords: Deformable, Marangoni, Porous, Stability.

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Authors: Izzati K. Khalid, Nor Fadzillah M. Mokhtar, Norihan Md. Arifin

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The effect of internal heat generation is applied to the Rayleigh-Benard convection in a horizontal micropolar fluid layer. The bounding surfaces of the liquids are considered to be rigid-free, rigid-rigid and free-free with the combination of isothermal on the spin-vanishing boundaries. A linear stability analysis is used and the Galerkin method is employed to find the critical stability parameters numerically. It is shown that the critical Rayleigh number decreases as the value of internal heat generation increase and hence destabilize the system.

Keywords: Internal heat generation, micropolar fluid, rayleighbenard convection.

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Authors: M. Mokhtar, A. Shuib, D. Mohamad

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Portfolio optimization problem has received a lot of attention from both researchers and practitioners over the last six decades. This paper provides an overview of the current state of research in portfolio optimization with the support of mathematical programming techniques. On top of that, this paper also surveys the solution algorithms for solving portfolio optimization models classifying them according to their nature in heuristic and exact methods. To serve these purposes, 40 related articles appearing in the international journal from 2003 to 2013 have been gathered and analyzed. Based on the literature review, it has been observed that stochastic programming and goal programming constitute the highest number of mathematical programming techniques employed to tackle the portfolio optimization problem. It is hoped that the paper can meet the needs of researchers and practitioners for easy references of portfolio optimization.

Keywords: Portfolio optimization, Mathematical programming, Multi-objective programming, Solution approaches.

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Authors: Nora Taleb, Sellami Mokhtar, Michel Simonet

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This work concerns the evolution and the maintenance of an ontological resource in relation with the evolution of the corpus of texts from which it had been built. The knowledge forming a text corpus, especially in dynamic domains, is in continuous evolution. When a change in the corpus occurs, the domain ontology must evolve accordingly. Most methods manage ontology evolution independently from the corpus from which it is built; in addition, they treat evolution just as a process of knowledge addition, not considering other knowledge changes. We propose a methodology for managing an evolving ontology from a text corpus that evolves over time, while preserving the consistency and the persistence of this ontology. Our methodology is based on the changes made on the corpus to reflect the evolution of the considered domain - augmented surgery in our case. In this context, the results of text mining techniques, as well as the ARCHONTE method slightly modified, are used to support the evolution process.

Keywords: Corpus, Evolution, Ontology

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Authors: Zakaria Hamdi, Mariyamni Awang

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For the past decades, CO₂ flooding has been used as a successful method for enhanced oil recovery (EOR). However, high mobility ratio and fingering effect are considered as important drawbacka of this process. Low temperature injection of CO₂ into high temperature reservoirs may improve the oil recovery, but simulating multiphase flow in the non-isothermal medium is difficult, and commercial simulators are very unstable in these conditions. Furthermore, to best of authors’ knowledge, no experimental work was done to verify the results of the simulations and to understand the pore-scale process. In this paper, we present results of investigations on injection of low temperature CO₂ into a high-pressure high-temperature micromodel with injection temperature range from 34 to 75 °F. Effect of temperature and saturation changes of different fluids are measured in each case. The results prove the proposed method. The injection of CO₂ at low temperatures increased the oil recovery in high temperature reservoirs significantly. Also, CO₂ rich phases available in the high temperature system can affect the oil recovery through the better sweep of the oil which is initially caused by penetration of LCO₂ inside the system. Furthermore, no unfavorable effect was detected using this method. Low temperature CO₂ is proposed to be used as early as secondary recovery.

Keywords: Enhanced oil recovery, CO2 flooding, micromodel studies, miscible flooding.

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Authors: Mohd Anuar Awang Idris, Muhammad Nubli Abdul Wahab, Nora Yusma Mohamed Yusoff

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Wudu’ (Ablution) and Zikr are amongst some of the spiritual tools which may help an individual control his mind, emotion and attitude. These tools are deemed to be able to deliver a positive impact on an individual’s psychophysiology. The main objective of this research is to determine the effects of Wudu’ (Ablution) and Zikr therapy using the biofeedback emWave application and technology. For this research, 13 students were selected as samples from the students’ representative body at the University Tenaga National, Malaysia. The DASS (Depression Anxiety Stress Scale) questionnaire was used to help with the assessment and measurement of each student’s ability in controlling his or her emotions before and after the therapies. The biofeedback emWave technology was utilized to monitor the student’s psychophysiology level. In addition, the data obtained from the Heart rate variability (HRV) test have also been used to affirm that Wudu’ and Zikr had had significant impacts on the student’s success in controlling his or her emotional pressure.

Keywords: Biofeedback emWave, emotion, psychophysiology, wudu’, zikr.

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Authors: Noraini Ahmad, Seripah Awang Kechil, Norma Mohd Basir

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The steady coupled dissipative layers, called Marangoni mixed convection boundary layers, in the presence of a magnetic field and solute concentration that are formed along the surface of two immiscible fluids with uniform suction or injection effects is examined. The similarity boundary layer equations are solved numerically using the Runge-Kutta Fehlberg with shooting technique. The Marangoni, buoyancy and external pressure gradient effects that are generated in mixed convection boundary layer flow are assessed. The velocity, temperature and concentration boundary layers thickness decrease with the increase of the magnetic field strength and the injection to suction. For buoyancy-opposed flow, the Marangoni mixed convection parameter enhances the velocity boundary layer but decreases the temperature and concentration boundary layers. However, for the buoyancy-assisted flow, the Marangoni mixed convection parameter decelerates the velocity but increases the temperature and concentration boundary layers.

Keywords: Magnetic field, mixed Marangoni convection, similarity boundary layers, solute concentration.

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Authors: Mokhtar Ghobadi, Saeed Khosravi, Danial Kahrizi, Firooz Shirvani

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The objective of this experiment was to study of water relations and chlorophyll in different wheat genotypes and their correlations with grain and biological yields. 21 genotypes of bread wheat were compared in a field experiment as randomized complete blocks design with four replications. The results showed that relative water deficit, relative water loss, excised leaf water retention, cell membrane stability, chlorophyll-a, chlorophyll-b, total chlorophyll, grain yield and biological yield were different significantly among wheat genotypes, but SPAD-chlorophyll index, relative water content and chlorophyll florescence were not. Significant correlations were not observed among above mentioned water relations and chlorophyll characteristics with grain yield, but there was a positive and significant correlation between biological yield and grain yield.

Keywords: Wheat, water relations, chlorophyll, yield

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Authors: Mohammad-Eghbal Ghobadi, Mokhtar Ghobadi

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Coriander is an annual and herbaceous plant, belong to the apiaceae family. This plant is cultivated world widely. It is well known for having medicinal properties. The aim of this experiment was to study seed quality of species grown in Kermanshah conditions. The experiment was carried out in research farm, Campus of Agriculture and Natural Resources, Razi University, Kermanshah, Iran. Coriander (local type) was grown in late spring May (5th and 20th) and Jun (4th and 19th), and plant density (10, 30, 50 and 70 plants m-2) in 2009. The experimental plots were laid out in a factorial according to a randomized complete block design with three replications. The fruits were harvest between 83.5 – 106.5 days after sowing. The essential oil and oil content was extracted by Clevenger and Soxhlet apparatuses, respectively. Results showed that delay at planting date increased the oil content. Also, with the increase at plant density was decreased oil content and essential oil.

Keywords: coriander, late sowing, plant density, oil content, essential oil

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Authors: Ainon Syazana Ab. Hamid, Seripah Awang Kechil, Ahmad Sukri Abd. Aziz

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The Marangoni convective instability in a horizontal fluid layer with the insoluble surfactant and nondeformable free surface is investigated. The surface tension at the free surface is linearly dependent on the temperature and concentration gradients. At the bottom surface, the temperature conditions of uniform temperature and uniform heat flux are considered. By linear stability theory, the exact analytical solutions for the steady Marangoni convection are derived and the marginal curves are plotted. The effects of surfactant or elasticity number, Lewis number and Biot number on the marginal Marangoni instability are assessed. The surfactant concentration gradients and the heat transfer mechanism at the free surface have stabilizing effects while the Lewis number destabilizes fluid system. The fluid system with uniform temperature condition at the bottom boundary is more stable than the fluid layer that is subjected to uniform heat flux at the bottom boundary.

Keywords: Analytical solutions, Marangoni Instability, Nondeformable free surface, Surfactant.

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Authors: Kuryati Kipli, Kasumawati Lias, Dayang Azra Awang Mat, Al-Khalid Othman, Ade Syaheda Wani Marzuki, Nurdiani Zamhari

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Visual attention allows user to select the most relevant information to ongoing behaviour. This paper presents a study on; i) the performance of people measurements, ii) accurateness of people measurement of the peaks that correspond to chemical quantities from the Magnetic Resonance Spectroscopy (MRS) graphs and iii) affects of people measurements to the algorithm-based diagnosis. Participant-s eye-movement was recorded using eye-tracker tool (Eyelink II). This experiment involves three participants for examining 20 MRS graphs to estimate the peaks of chemical quantities which indicate the abnormalities associated with Cerebellar Tumours (CT). The status of each MRS is verified by using decision algorithm. Analysis involves determination of humans-s eye movement pattern in measuring the peak of spectrograms, scan path and determining the relationship of distributions of fixation durations with the accuracy of measurement. In particular, the eye-tracking data revealed which aspects of the spectrogram received more visual attention and in what order they were viewed. This preliminary investigation provides a proof of concept for use of the eye tracking technology as the basis for expanded CT diagnosis.

Keywords: eye tracking, fixation durations, pattern, scan paths, spectrograms, visual.

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Authors: Shahrazed Medeghri, Saad Hamzaoui, Mokhtar Zerdali

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The metallurgical grade silicon (MG-Si) is obtained from the reduction of silica (SiO₂) in an induction furnace or an electric arc furnace. Impurities inherent in reduction process also depend on the quality of the raw material used. Among the applications of the silicon, it is used as a substrate for the photovoltaic conversion of solar energy and this conversion is wider as the purity of the substrate is important. Research is being done where the purpose is looking for new methods of manufacturing and purification of silicon, as well as new materials that can be used as substrates for the photovoltaic conversion of light energy. In this research, the technique of production of silicon in an induction furnace, using a high vacuum for fusion. Diatomaceous Silica (SiO2) used is 99 mass% initial purities, the carbon used is 6N of purity and the particle size of 63μm as starting materials. The final achieved purity of the material was above 50% by mass. These results demonstrate that this method is a technically reliable, and allows obtaining a better return on the amount 50% of silicon.

Keywords: Induction, amorphous silica, carbon microstructure, silicon.

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Authors: D.N Awang Sh'ri, E. Hamzah

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The deposition of diamond films on a Si3N4 substrate is an attractive technique for industrial applications because of the excellent properties of diamond. Pretreatment of substrate is very important prior to diamond deposition to promote nucleation and adhesion between coating and substrate. Deposition of nanocrystalline diamonds films on silicon nitride substrate have been carried out by HF-CVD technique using mixture of methane and hydrogen gases. Different pretreatment of substrate including chemical etching consists of hot acid etching and basic etching and mechanical etching were used to study the quality of diamond formed on the substrate. The structure and morphology of diamond coating have been studied using X-ray Diffraction (XRD) and Scanning Electron Microscope (SEM) while diamond film quality has been characterized using Raman spectroscopy. AFM was used to investigate the effect of chemical etching and mechanical pretreatment on the surface roughness of the substrates and the resultant morphology of nanocrystalline diamond. It was found that diamond film deposited on as-received, basic etched and grinded substrate shows the morphology of cauliflower while blasted and acidic etched substrates produce smooth, continuous diamond film. However, the Raman investigation did not show any deviation in quality of diamond film for any pretreatment.

Keywords: Nanocrystalline diamond, Chemical VaporDeposition, Pretreatment, Silicon Nitride

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Authors: Nazirah Zainul Abidin, Nurul Zahirah Mokhtar Azizi

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Cost has always been the leading concern in green building development. The perception that construction cost for green building is higher than conventional buildings has only made the discussion of green building cost more difficult. Understanding the factors that will influence the cost of green construction is expected to shed light into what makes green construction more or at par with conventional projects, or perhaps, where cost can be optimised. This paper identifies the elements of cost before shifting the attention to the influencing factors. Findings from past studies uncovered various factors related to cost which are grouped into five focal themes i.e. awareness, knowledge, financial, technical, and government support. A conceptual framework is produced in a form of a flower diagram indicating the cost influencing factors of green building development. These factors were found to be both physical and non-physical aspects of a project. The framework provides ground for the next stage of research that is to further explore how these factors influence the project cost and decision making.

Keywords: Green project, factors influencing cost, hard cost, soft cost.

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Authors: Roshayani Arshad, Normah Omar, Siti Fatimah Awang

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The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived significant costs would be incurred in relation to staff training and recruitment of staffs with relevant technical knowledge. In addition, most respondents also perceived that there will be significant changes in the current accounting system and structure in order to comply with the principle-based accounting requirements. However, most respondents perceived that these changes might not result in significant benefits for management purposes, for example, financial management, budgeting and allocation of resources. Nevertheless, most respondents perceived that principle-based accounting information would facilitate the monitoring function of the board. The general perception is that adoption of principle-based accounting information is not significantly useful than rule-based accounting information is expected to change over time as preparers of the financial statements gradually understand and appreciate the benefits of principle-based accounting information. This infers that the perceived usefulness of different accounting system is a function of familiarity by the preparers.

Keywords: Accrual accounting, principle-based accounting, public sector, rule-based accounting.

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Authors: S. M. Anisuzzaman, Sariah Abang, Awang Bono, D. Krishnaiah, N. M. Ismail, G. B. Sandrison

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Wax and asphaltene are high molecular weighted compounds that contribute to the stability of crude oil at a dispersed state. Transportation of crude oil along pipelines from the oil rig to the refineries causes fluctuation of temperature which will lead to the coagulation of wax and flocculation of asphaltenes. This paper focuses on the prevention of wax and asphaltene precipitate deposition on the inner surface of the pipelines by using a wax inhibitor and an asphaltene dispersant. The novelty of this prevention method is the combination of three substances; a wax inhibitor dissolved in a wax inhibitor solvent and an asphaltene solvent, namely, ethylene-vinyl acetate (EVA) copolymer dissolved in methylcyclohexane (MCH) and toluene (TOL) to inhibit the precipitation and deposition of wax and asphaltene. The objective of this paper was to optimize the percentage composition of each component in this inhibitor which can maximize the viscosity reduction of crude oil. The optimization was divided into two stages which are the laboratory experimental stage in which the viscosity of crude oil samples containing inhibitor of different component compositions is tested at decreasing temperatures and the data optimization stage using response surface methodology (RSM) to design an optimizing model. The results of experiment proved that the combination of 50% EVA + 25% MCH + 25% TOL gave a maximum viscosity reduction of 67% while the RSM model proved that the combination of 57% EVA + 20.5% MCH + 22.5% TOL gave a maximum viscosity reduction of up to 61%.

Keywords: Asphaltene, ethylene-vinyl acetate, methylcyclohexane, toluene, wax.

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Authors: R. K. Z. Sahbudin, M. K. Abdullah, M. Mokhtar, S. B. A. Anas, S. Hitam

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A subcarrier - spectral amplitude coding optical code division multiple access system using the Khazani-Syed code with Complementary subtraction detection technique is proposed. The proposed system has been analyzed by taking into account the effects of phase-induced intensity noise, shot noise, thermal noise and intermodulation distortion noise. The performance of the system has been compared with the spectral amplitude coding optical code division multiple access system using the Hadamard code and the Modified Quadratic Congruence code. The analysis shows that the proposed system can eliminate the multiple access interference using the Complementary subtraction detection technique, and hence improve the overall system performance.

Keywords: Complementary subtraction, Khazani-Syed code, multiple access interference, phase-induced intensity noise

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