Search results for: discussion board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 572

Search results for: discussion board

362 Managing Legal, Consumers and Commerce Risks in Phishing

Authors: Dinna N. M. N., Leau Y. B., Habeeb S. A. H., Yanti A. S.

Abstract:

Phishing scheme is a new emerged security issue of E-Commerce Crime in globalization. In this paper, the legal scaffold of Malaysia, United States and United Kingdom are analyzed and followed by discussion on critical issues that rose due to phishing activities. The result revealed that inadequacy of current legal framework is the main challenge to govern this epidemic. However, lack of awareness among consumers, crisis on merchant-s responsibility and lack of intrusion reports and incentive arrangement contributes to phishing proliferating. Prevention is always better than curb. By the end of this paper, some best practices for consumers and corporations are suggested.

Keywords: Phishing, Online Fraud, Business risks, Consumers privacy, Legal Issue, Cyber law.

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361 Risk Management in Islamic Banks: A Case Study of the Faisal Islamic Bank of Egypt

Authors: Mohamed Saad Ahmed Hussien

Abstract:

This paper discusses the risk management in Islamic banks and aims to determine the difference in the practices and methods of risk management in those banks compared to the conventional banks, and to make a case study of the biggest Islamic bank in Egypt (Faisal Islamic Bank of Egypt) to identify the most important financial risks faced and how to manage those risks. It was found that Islamic banks face two types of risks. The first type is similar to the risks in conventional banks; the second type is the additional risks which facing the Islamic banks only as a result of some Islamic modes of financing. With regard to the risk management, Islamic banks such as conventional banks applied the regulatory rules issued by the Central Banks and the Basel Committee; Islamic banks also applied the instructions and procedures issued by the Islamic Financial Services Board (IFSB). Also, Islamic banks are similar to the conventional banks in the practices and methods which they use to manage the risks. And there are some factors that may affect the risk management in Islamic banks, such as the size of the bank and the efficiency of the administration and the staff of the bank.

Keywords: Conventional banks, Faisal Islamic Bank of Egypt, Islamic banks, risk management.

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360 An Effective Method of Head Lamp and Tail Lamp Recognition for Night Time Vehicle Detection

Authors: Hyun-Koo Kim, Sagong Kuk, MinKwan Kim, Ho-Youl Jung

Abstract:

This paper presents an effective method for detecting vehicles in front of the camera-assisted car during nighttime driving. The proposed method detects vehicles based on detecting vehicle headlights and taillights using techniques of image segmentation and clustering. First, to effectively extract spotlight of interest, a segmentation process based on automatic multi-level threshold method is applied on the road-scene images. Second, to spatial clustering vehicle of detecting lamps, a grouping process based on light tracking and locating vehicle lighting patterns. For simulation, we are implemented through Da-vinci 7437 DSP board with near infrared mono-camera and tested it in the urban and rural roads. Through the test, classification performances are above 97% of true positive rate evaluated on real-time environment. Our method also has good performance in the case of clear, fog and rain weather.

Keywords: Assistance Driving System, Multi-level Threshold Method, Near Infrared Mono Camera, Nighttime Vehicle Detection.

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359 A Survey on Positive Real and Strictly Positive Real Scalar Transfer Functions

Authors: Mojtaba Hakimi-Moghaddam

Abstract:

Positive real and strictly positive real transfer functions are important concepts in the control theory. In this paper, the results of researches in these areas are summarized. Definitions together with their graphical interpretations are mentioned. The equivalent conditions in the frequency domain and state space representations are reviewed. Their equivalent electrical networks are explained. Also, a comprehensive discussion about a difference between behavior of real part of positive real and strictly positive real transfer functions in high frequencies is presented. Furthermore, several illustrative examples are given.

Keywords: Real rational transfer functions, positive realness property, strictly positive realness property, equivalent conditions.

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358 Level Shifted Carrier Signal Based Scalar Random Pulse Width Modulation Algorithms for Cascaded Multilevel Inverter Fed Induction Motor Drive

Authors: M. Nayeemuddin, T. Bramhananda Reddy, M. Vijaya Kumar

Abstract:

Acoustic noise becoming ever more obnoxious radiated by voltage source inverter fed induction motor drive in modern and industrial applications. The drive utilized for industrial and modern applications should use “spread spectrum” innovation known as Random pulse width modulation (PWM) algorithms where acoustic noise emanates through the machine should be critically concerned. This paper illustrates three types of random PWM control algorithms with fixed switching frequency namely 1) Random modulating PWM 2) Random carrier PWM and 3) Random modulating-carrier PWM. The spectrum plots of the motor stator current demonstrate the strength and robustness of the proposed PWM algorithms. To affirm the proposed algorithms, experimental tests have been conducted using dSPACE rt1104 control board on a v/f control three phase induction motor drive fed by DC link cascaded multilevel inverter.

Keywords: Multilevel inverter, acoustic noise, CSVPWM, total harmonic distortion, random PWM algorithm.

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357 Risk of Late Payment in the Malaysian Construction Industry

Authors: Kho Mei Ye, Hamzah Abdul Rahman

Abstract:

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

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

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356 Microscopic Emission and Fuel Consumption Modeling for Light-duty Vehicles Using Portable Emission Measurement System Data

Authors: Wei Lei, Hui Chen, Lin Lu

Abstract:

Microscopic emission and fuel consumption models have been widely recognized as an effective method to quantify real traffic emission and energy consumption when they are applied with microscopic traffic simulation models. This paper presents a framework for developing the Microscopic Emission (HC, CO, NOx, and CO2) and Fuel consumption (MEF) models for light-duty vehicles. The variable of composite acceleration is introduced into the MEF model with the purpose of capturing the effects of historical accelerations interacting with current speed on emission and fuel consumption. The MEF model is calibrated by multivariate least-squares method for two types of light-duty vehicle using on-board data collected in Beijing, China by a Portable Emission Measurement System (PEMS). The instantaneous validation results shows the MEF model performs better with lower Mean Absolute Percentage Error (MAPE) compared to other two models. Moreover, the aggregate validation results tells the MEF model produces reasonable estimations compared to actual measurements with prediction errors within 12%, 10%, 19%, and 9% for HC, CO, NOx emissions and fuel consumption, respectively.

Keywords: Emission, Fuel consumption, Light-duty vehicle, Microscopic, Modeling.

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355 OCR for Script Identification of Hindi (Devnagari) Numerals using Error Diffusion Halftoning Algorithm with Neural Classifier

Authors: Banashree N. P., Andhe Dharani, R. Vasanta, P. S. Satyanarayana

Abstract:

The applications on numbers are across-the-board that there is much scope for study. The chic of writing numbers is diverse and comes in a variety of form, size and fonts. Identification of Indian languages scripts is challenging problems. In Optical Character Recognition [OCR], machine printed or handwritten characters/numerals are recognized. There are plentiful approaches that deal with problem of detection of numerals/character depending on the sort of feature extracted and different way of extracting them. This paper proposes a recognition scheme for handwritten Hindi (devnagiri) numerals; most admired one in Indian subcontinent our work focused on a technique in feature extraction i.e. Local-based approach, a method using 16-segment display concept, which is extracted from halftoned images & Binary images of isolated numerals. These feature vectors are fed to neural classifier model that has been trained to recognize a Hindi numeral. The archetype of system has been tested on varieties of image of numerals. Experimentation result shows that recognition rate of halftoned images is 98 % compared to binary images (95%).

Keywords: OCR, Halftoning, Neural classifier, 16-segmentdisplay concept.

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354 A ZVS Flyback DC-DC Converter using Multilayered Coreless Printed-Circuit Board(PCB) Step-down Power Transformer

Authors: Hari Babu Kotte, Radhika Ambatipudi, Dr. Kent Bertilsson

Abstract:

The experimental and theoretical results of a ZVS (Zero Voltage Switching) isolated flyback DC-DC converter using multilayered coreless PCB step down 2:1 transformer are presented. The performance characteristics of the transformer are shown which are useful for the parameters extraction. The measured energy efficiency of the transformer is found to be more than 94% with the sinusoidal input voltage excitation. The designed flyback converter has been tested successfully upto the output power level of 10W, with a switching frequency in the range of 2.7MHz-4.3MHz. The input voltage of the converter is varied from 25V-40V DC. Frequency modulation technique is employed by maintaining constant off time to regulate the output voltage of the converter. The energy efficiency of the isolated flyback converter circuit under ZVS condition in the MHz frequency region is found to be approximately in the range of 72-84%. This paper gives the comparative results in terms of the energy efficiency of the hard switched and soft switched flyback converter in the MHz frequency region.

Keywords: Coreless PCB step down transformer, DC-DCconverter, Flyback, Hard Switched Converter, MHz frequencyregion, Multilayered PCB transformer, Zero Voltage Switching

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353 Key Factors of Curriculum Innovation in Language Teacher Education

Authors: Liliana Mâţă

Abstract:

The focus of the study is to understand the factors of curriculum innovation from the perspective of Language teacher education. The overall aim of the study is to investigate Language educators- perceptions of factors of curriculum innovation. In the theoretical framework the main focus is on discussion about different curriculum approaches for language teacher education and limiting and facilitating factors of innovation. In order to achieve the aim of the study, an observational research is employed. The empirical basis of the study consists of questionnaire with sixty-three language teachers from eight Romanian higher education institutions. The findings reveal variation in Language teachers- conceptions of the dominant factors of curricular innovation.

Keywords: curriculum innovation, factors, Language teacher education

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352 Analyzing Disclosure Practice of Religious Nonprofit Organizations using Partial Disclosure Index

Authors: Ruhaya Atan, Saunah Zainon, Roland Yeow Theng Nam, Sharifah Aliman

Abstract:

This study examines the relevance of disclosure practices in improving the accountability and transparency of religious nonprofit organizations (RNPOs). The assessment of disclosure is based on the annual returns of RNPOs for the financial year 2010. In order to quantify the information disclosed in the annual returns, partial disclosure indexes of basic information (BI) disclosure index, financial information (FI) disclosure index and governance information (GI) disclosure index have been built which takes into account the content of information items in the annual returns. The empirical evidence obtained revealed low disclosure practices among RNPOs in the sample. The multiple regression results showed that the organizational attribute of the board size appeared to be the most significant predictor for both partial index on the extent of BI disclosure index, and FI disclosure index. On the other hand, the extent of financial information disclosure is related to the amount of donation received by RNPOs. On GI disclosure index, the existence of an external audit appeared to be significant variable. This study has contributed to the academic literature in providing empirical evidence of the disclosure practices among RNPOs.

Keywords: disclosure, index, partial, NPOs, religious

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351 The Use of the Flat Field Panel for the On-Ground Calibration of Metis Coronagraph on Board of Solar Orbiter

Authors: C. Casini, V. Da Deppo, P. Zuppella, P. Chioetto, A. Slemer, F. Frassetto, M. Romoli, F. Landini, M. Pancrazzi, V. Andretta, E. Antonucci, A. Bemporad, M. Casti, Y. De Leo, M. Fabi, S. Fineschi, F. Frassati, C. Grimani, G. Jerse, P. Heinzel, K. Heerlein, A. Liberatore, E. Magli, G. Naletto, G. Nicolini, M.G. Pelizzo, P. Romano, C. Sasso, D. Spadaro, M. Stangalini, T. Straus, R. Susino, L. Teriaca, M. Uslenghi, A. Volpicelli

Abstract:

Solar Orbiter, launched on February 9th 2020, is an ESA/NASA mission conceived to study the Sun. The payload is composed of 10 instruments, among which there is the Metis coronagraph. A coronagraph aims at taking images of the solar corona: the occulter element simulates a total solar eclipse. This work presents some of the results obtained in the visible light band (580-640 nm) using a flat field panel source. The flat field panel gives a uniform illumination; consequently, it has been used during the on-ground calibration for several purposes: evaluating the response of each pixel of the detector (linearity); and characterizing the Field of View of the coronagraph. As a conclusion, a major result is the verification that the requirement for the Field of View (FoV) of Metis is fulfilled. Some investigations are in progress in order to verify that the performance measured on-ground did not change after launch.

Keywords: Space instrumentation, Metis, solar coronagraph, flat field.

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350 Topographic Mapping of Farmland by Integration of Multiple Sensors on Board Low-Altitude Unmanned Aerial System

Authors: Mengmeng Du, Noboru Noguchi, Hiroshi Okamoto, Noriko Kobayashi

Abstract:

This paper introduced a topographic mapping system with time-saving and simplicity advantages based on integration of Light Detection and Ranging (LiDAR) data and Post Processing Kinematic Global Positioning System (PPK GPS) data. This topographic mapping system used a low-altitude Unmanned Aerial Vehicle (UAV) as a platform to conduct land survey in a low-cost, efficient, and totally autonomous manner. An experiment in a small-scale sugarcane farmland was conducted in Queensland, Australia. Subsequently, we synchronized LiDAR distance measurements that were corrected by using attitude information from gyroscope with PPK GPS coordinates for generation of precision topographic maps, which could be further utilized for such applications like precise land leveling and drainage management. The results indicated that LiDAR distance measurements and PPK GPS altitude reached good accuracy of less than 0.015 m.

Keywords: Land survey, light detection and ranging, post processing kinematic global positioning system, precision agriculture, topographic map, unmanned aerial vehicle.

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349 Development of Soft-Core System for Heart Rate and Oxygen Saturation

Authors: Caje F. Pinto, Jivan S. Parab, Gourish M. Naik

Abstract:

This paper is about the development of non-invasive heart rate and oxygen saturation in human blood using Altera NIOS II soft-core processor system. In today's world, monitoring oxygen saturation and heart rate is very important in hospitals to keep track of low oxygen levels in blood. We have designed an Embedded System On Peripheral Chip (SOPC) reconfigurable system by interfacing two LED’s of different wavelengths (660 nm/940 nm) with a single photo-detector to measure the absorptions of hemoglobin species at different wavelengths. The implementation of the interface with Finger Probe and Liquid Crystal Display (LCD) was carried out using NIOS II soft-core system running on Altera NANO DE0 board having target as Cyclone IVE. This designed system is used to monitor oxygen saturation in blood and heart rate for different test subjects. The designed NIOS II processor based non-invasive heart rate and oxygen saturation was verified with another Operon Pulse oximeter for 50 measurements on 10 different subjects. It was found that the readings taken were very close to the Operon Pulse oximeter.

Keywords: Heart rate, NIOS II, Oxygen Saturation, photoplethysmography, soft-core, SOPC.

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348 An Interview and PhotoVoice Exploration of Sexual Education Provision to Women with Physical Disability and Potential Experiences of Violence

Authors: D. Beckwith

Abstract:

This research explored sexual identity for women with physical disability, both congenital and acquired. It also explored whether exposure to violence or negative risk-taking had played a role in their intimate relationships. This phenomenological research used semi-structured interviews and photo elicitation with the researcher’s insider knowledge adding experiential substance and understanding to the discussion. Findings confirm sexuality for women with physical disability is marginalised and de-gendered making it less of a priority for professionals and policy makers and emphasising the need to more effectively support women with disability in relation to their sexuality, sexual expression and violence.

Keywords: Lived-experience, PhotoVoice, sexuality, violence.

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347 Eye Gesture Analysis with Head Movement for Advanced Driver Assistance Systems

Authors: Siti Nor Hafizah bt Mohd Zaid, Mohamed Abdel Maguid, Abdel Hamid Soliman

Abstract:

Road traffic accidents are a major cause of death worldwide. In an attempt to reduce accidents, some research efforts have focused on creating Advanced Driver Assistance Systems (ADAS) able to detect vehicle, driver and environmental conditions and to use this information to identify cues for potential accidents. This paper presents continued work on a novel Non-intrusive Intelligent Driver Assistance and Safety System (Ni-DASS) for assessing driver point of regard within vehicles. It uses an on-board CCD camera to observe the driver-s face. A template matching approach is used to compare the driver-s eye-gaze pattern with a set of eye-gesture templates of the driver looking at different focal points within the vehicle. The windscreen is divided into cells and comparison of the driver-s eye-gaze pattern with templates of a driver-s eyes looking at each cell is used to determine the driver-s point of regard on the windscreen. Results indicate that the proposed technique could be useful in situations where low resolution estimates of driver point of regard are adequate. For instance, To allow ADAS systems to alert the driver if he/she has positively failed to observe a hazard.

Keywords: Head rotation, Eye-gestures, Windscreen, Template matching.

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346 The Identification of Selected Dysfunctions and Paradoxes in Corporate Social Responsibility Management in Small Enterprise

Authors: A. Sokołowska

Abstract:

The study presents a brief and synthetic discussion of selected conclusions resulting from multidimensional and in-depth empirical studies. Its theoretical part presents the assumptions referring to social responsibility management from the perspective of the specific nature of small enterprise functioning, while the empirical part presents the selected dysfunctions and paradoxes in social responsibility management referring to this group of enterprises. The paper is summarized by a short list of the resulting recommendations.

Keywords: Small enterprise, social responsibility management, social responsibility of small enterprise.

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345 Thermo-Exergy Optimization of Gas Turbine Cycle with Two Different Regenerator Designs

Authors: Saria Abed, Tahar Khir, Ammar Ben Brahim

Abstract:

A thermo-exergy optimization of a gas turbine cycle with two different regenerator designs is established. A comparison was made between the performance of the two regenerators and their roles in improving the cycle efficiencies. The effect of operational parameters (the pressure ratio of the compressor, the ambient temperature, excess of air, geometric parameters of the regenerators, etc.) on thermal efficiencies, the exergy efficiencies, and irreversibilities were studied using thermal balances and quantitative exegetic equilibrium for each component and for the whole system. The results are given graphically by using the EES software, and an appropriate discussion and conclusion was made.

Keywords: Exergy efficiency, gas turbine, heat transfer, irreversibility, optimization, regenerator, thermal efficiency.

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344 Artificial Neural Network with Steepest Descent Backpropagation Training Algorithm for Modeling Inverse Kinematics of Manipulator

Authors: Thiang, Handry Khoswanto, Rendy Pangaldus

Abstract:

Inverse kinematics analysis plays an important role in developing a robot manipulator. But it is not too easy to derive the inverse kinematic equation of a robot manipulator especially robot manipulator which has numerous degree of freedom. This paper describes an application of Artificial Neural Network for modeling the inverse kinematics equation of a robot manipulator. In this case, the robot has three degree of freedoms and the robot was implemented for drilling a printed circuit board. The artificial neural network architecture used for modeling is a multilayer perceptron networks with steepest descent backpropagation training algorithm. The designed artificial neural network has 2 inputs, 2 outputs and varies in number of hidden layer. Experiments were done in variation of number of hidden layer and learning rate. Experimental results show that the best architecture of artificial neural network used for modeling inverse kinematics of is multilayer perceptron with 1 hidden layer and 38 neurons per hidden layer. This network resulted a RMSE value of 0.01474.

Keywords: Artificial neural network, back propagation, inverse kinematics, manipulator, robot.

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343 Design of 900 MHz High Gain SiGe Power Amplifier with Linearity Improved Bias Circuit

Authors: Guiheng Zhang, Wei Zhang, Jun Fu, Yudong Wang

Abstract:

A 900 MHz three-stage SiGe power amplifier (PA) with high power gain is presented in this paper. Volterra Series is applied to analyze nonlinearity sources of SiGe HBT device model clearly. Meanwhile, the influence of operating current to IMD3 is discussed. Then a β-helper current mirror bias circuit is applied to improve linearity, since the β-helper current mirror bias circuit can offer stable base biasing voltage. Meanwhile, it can also work as predistortion circuit when biasing voltages of three bias circuits are fine-tuned, by this way, the power gain and operating current of PA are optimized for best linearity. The three power stages which fabricated by 0.18 μm SiGe technology are bonded to the printed circuit board (PCB) to obtain impedances by Load-Pull system, then matching networks are done for best linearity with discrete passive components on PCB. The final measured three-stage PA exhibits 21.1 dBm of output power at 1 dB compression point (OP1dB) with power added efficiency (PAE) of 20.6% and 33 dB power gain under 3.3 V power supply voltage.

Keywords: High gain power amplifier, linearization bias circuit, SiGe HBT model, Volterra Series.

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342 The Framework of BeeBot: Binus Multi-Client of Intelligent Telepresence Robot

Authors: Widod Budiharto, Muhsin Shodiq, Bayu Kanigoro, Jurike V. Moniaga Hutomo

Abstract:

We present a BeeBot, Binus Multi-client Intelligent Telepresence Robot, a custom-build robot system specifically designed for teleconference with multiple person using omni directional actuator. The robot is controlled using a computer networks, so the manager/supervisor can direct the robot to the intended person to start a discussion/inspection. People tracking and autonomous navigation are intelligent features of this robot. We build a web application for controlling the multi-client telepresence robot and open-source teleconference system used. Experimental result presented and we evaluated its performance.

Keywords: Telepresence robot, robot vision, intelligent robot.

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341 Technology Assessment: Exploring Possibilities to Encounter Problems Faced by Intellectual Property through Blockchain

Authors: M. Ismail, E. Grifell-Tatjé, A. Paz

Abstract:

A significant discussion on the topic of blockchain as a solution to the issues of intellectual property highlights the relevance that this topic holds. Some experts label this technology as destructive since it holds immense potential to change course of traditional practices. The extent and areas to which this technology can be of use are still being researched. This paper provides an in-depth review on the intellectual property and blockchain technology. Further it explores what makes blockchain suitable for intellectual property, the practical solutions available and the support different governments are offering. This paper further studies the framework of universities in context of its outputs and how can they be streamlined using blockchain technology. The paper concludes by discussing some limitations and future research question.

Keywords: Blockchain, decentralization, open innovation, intellectual property, patents, university-industry relationship.

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340 Design of Regular Communication Area for Infrared Electronic-Toll-Collection Systems

Authors: Wern-Yarng Shieh, Chao Qian, Bingnan Pei

Abstract:

A design of communication area for infrared electronic-toll-collection systems to provide an extended communication interval in the vehicle traveling direction and regular boundary between contiguous traffic lanes is proposed. By utilizing two typical low-cost commercial infrared LEDs with different half-intensity angles Φ1/2 = 22◦ and 10◦, the radiation pattern of the emitter is designed to properly adjust the spatial distribution of the signal power. The aforementioned purpose can be achieved with an LED array in a three-piece structure with appropriate mounting angles. With this emitter, the influence of the mounting parameters, including the mounting height and mounting angles of the on-board unit and road-side unit, on the system performance in terms of the received signal strength and communication area are investigated. The results reveal that, for our emitter proposed in this paper, the ideal ”long-and-narrow” characteristic of the communication area is very little affected by these mounting parameters. An optimum mounting configuration is also suggested.

Keywords: Dedicated short-range communication (DSRC), electronic toll collection (ETC), infrared communication, intelligent transportation system (ITS), multilane free flow.

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339 Circular Economy: Relationship of the Natural Water Collection System, Afforestation and Country Park towards Environmental Sustainability

Authors: Kwok Tak Kit

Abstract:

The government and community have raised their awareness of the benefits of water reuse. Deforestation has a significant effect to climate change as it causes the drying out of the tropical rainforest and hence increases the chance of natural threaten the storage and supply of clean water. This paper focuses on discussion of the relationship of the natural water collection system, afforestation and country parks towards environmental sustainability and circular economy, with a case study of water conservation policy and strategy in Hong Kong and Singapore for further research.

Keywords: Afforestation, environmental sustainability, water conservation, circular economy, climate change.

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338 Integration of Inter-Organisational Learning with Supply Chain Management: A Literature Review

Authors: Masimuddin Mohd Khaled

Abstract:

This paper subsidises to the discussion of inter-organisational learning. This study has a main aim which is to examine the inter-organisational learning from a supply chain perspective. The integration and importance of supply chain with inter-organisational learning till date is discussed. The steps that are involved in the consideration of inter-organisational learning are looked throughout with emphasis done to supply chain management. The paper studies the impact of absorptive capacity, the supply chain orientation and design as well as discusses on fostering the inter-organisational learning.

Keywords: Absorptive Capacity, Inter-organisational Learning, Supply Chain Management, supply chain orientation.

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337 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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336 Ultra Fast Solid State Ground Fault Isolator

Authors: I Made Darmayuda, Zhou Jun, Krishna Mainali, Simon Ng Sheung Yan, Saisundar S, Eran Ofek

Abstract:

Personnel protection devices are cardinal in safety hazard applications. They are widely used in home, office and in industry environments to reduce the risk of lethal shock to human being and equipment safety. This paper briefly reviews various personnel protection devices also describes the basic working principle of conventional ground fault circuit interrupter (GFCI) or ground fault isolator (GFI), its disadvantages and ways to overcome the disadvantages with solid-state relay (SSR) based GFI with ultrafast response up on fault implemented in printed circuit board. This solid state GFI comprises discrete MOSFET based alternating current (AC) switches, linear optical amplifier, photovoltaic isolator and sense resistor. In conventional GFI, current transformer is employed as a sensing element to detect the difference in current flow between live and neutral conductor. If there is no fault in equipment powered through GFI, due to insulation failure of internal wires and windings of motors, both live and neutral currents will be equal in magnitude and opposite in phase.

Keywords: current transformer, electrocution, GFCI, GFI

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335 Classifications of Neuroscientific-Radiological Findings on “Practicing” in Mathematics Learning

Authors: Felicitas Pielsticker, Christoph Pielsticker, Ingo Witzke

Abstract:

Many people know ‘Mathematics needs practice!’ statement or similar ones from their mathematics lessons. It seems important to practice when learning mathematics. At the same time, it also seems important to practice how to learn mathematics. This paper places neuroscientific-radiological findings on “practicing” while learning mathematics in a context of mathematics education. To accomplish this, we use a literature-based discussion of our case study on practice. We want to describe neuroscientific-radiological findings in the context of mathematics education and point out stimulating connections between both perspectives. From a connective perspective we expect incentives that lead discussions in future research in the field of mathematics education.

Keywords: fMRI, education, mathematics learning, practicing.

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334 A Comparative Study of Virus Detection Techniques

Authors: Sulaiman Al Amro, Ali Alkhalifah

Abstract:

The growing number of computer viruses and the detection of zero day malware have been the concern for security researchers for a large period of time. Existing antivirus products (AVs) rely on detecting virus signatures which do not provide a full solution to the problems associated with these viruses. The use of logic formulae to model the behaviour of viruses is one of the most encouraging recent developments in virus research, which provides alternatives to classic virus detection methods. In this paper, we proposed a comparative study about different virus detection techniques. This paper provides the advantages and drawbacks of different detection techniques. Different techniques will be used in this paper to provide a discussion about what technique is more effective to detect computer viruses.

Keywords: Computer viruses, virus detection, signature-based, behaviour-based, heuristic-based.

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333 A Probabilistic View of the Spatial Pooler in Hierarchical Temporal Memory

Authors: Mackenzie Leake, Liyu Xia, Kamil Rocki, Wayne Imaino

Abstract:

In the Hierarchical Temporal Memory (HTM) paradigm the effect of overlap between inputs on the activation of columns in the spatial pooler is studied. Numerical results suggest that similar inputs are represented by similar sets of columns and dissimilar inputs are represented by dissimilar sets of columns. It is shown that the spatial pooler produces these results under certain conditions for the connectivity and proximal thresholds. Following the discussion of the initialization of parameters for the thresholds, corresponding qualitative arguments about the learning dynamics of the spatial pooler are discussed.

Keywords: Hierarchical Temporal Memory, HTM, Learning Algorithms, Machine Learning, Spatial Pooler.

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