Open Science Research Excellence

Open Science Index

Commenced in January 2007 Frequency: Monthly Edition: International Paper Count: 21

21
10010902
Leveraging xAPI in a Corporate e-Learning Environment to Facilitate the Tracking, Modelling, and Predictive Analysis of Learner Behaviour
Abstract:

E-learning platforms, such as Blackboard have two major shortcomings: limited data capture as a result of the limitations of SCORM (Shareable Content Object Reference Model), and lack of incorporation of Artificial Intelligence (AI) and machine learning algorithms which could lead to better course adaptations. With the recent development of Experience Application Programming Interface (xAPI), a large amount of additional types of data can be captured and that opens a window of possibilities from which online education can benefit. In a corporate setting, where companies invest billions on the learning and development of their employees, some learner behaviours can be troublesome for they can hinder the knowledge development of a learner. Behaviours that hinder the knowledge development also raise ambiguity about learner’s knowledge mastery, specifically those related to gaming the system. Furthermore, a company receives little benefit from their investment if employees are passing courses without possessing the required knowledge and potential compliance risks may arise. Using xAPI and rules derived from a state-of-the-art review, we identified three learner behaviours, primarily related to guessing, in a corporate compliance course. The identified behaviours are: trying each option for a question, specifically for multiple-choice questions; selecting a single option for all the questions on the test; and continuously repeating tests upon failing as opposed to going over the learning material. These behaviours were detected on learners who repeated the test at least 4 times before passing the course. These findings suggest that gauging the mastery of a learner from multiple-choice questions test scores alone is a naive approach. Thus, next steps will consider the incorporation of additional data points, knowledge estimation models to model knowledge mastery of a learner more accurately, and analysis of the data for correlations between knowledge development and identified learner behaviours. Additional work could explore how learner behaviours could be utilised to make changes to a course. For example, course content may require modifications (certain sections of learning material may be shown to not be helpful to many learners to master the learning outcomes aimed at) or course design (such as the type and duration of feedback).

20
10009708
Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis
Authors:
Abstract:
A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.
19
10008447
A Multi-Agent Smart E-Market Design at Work for Shariah Compliant Islamic Banking
Authors:
Abstract:
Though quite fast on growth, Islamic financing at large, and its diverse instruments, is a controversial matter among scholars. This is evident from the ongoing debates on its Shariah compliance. Arguments, however, are inciting doubts and concerns among clients about its credibility, which is harming this lucrative sector. The work here investigates, particularly, some issues related to the Tawarruq instrument. The work examines the issues of linking Murabaha and Wakala contracts, the reselling of commodities to same traders, and the transfer of ownerships. The work affirms that a multi-agent smart electronic market design would facilitate Shariah compliance. The smart market exploits the rational decision-making capabilities of autonomous proxy agents that enable the clients, traders, brokers, and the bank buy and sell commodities, and manage transactions and cash flow. The smart electronic market design delivers desirable qualities that terminate the need for Wakala contracts and the reselling of commodities to the same traders. It also resolves the ownership transfer issues by allowing stakeholders to trade independently. The bank administers the smart electronic market and assures reliability of trades, transactions and cash flow. A multi-agent simulation is presented to validate the concept and processes. We anticipate that the multi-agent smart electronic market design would deliver Shariah compliance of personal financing to the aspiration of scholars, banks, traders and potential clients.
18
10007266
Economic Effects of Maritime Environmental Legislation in the North and Baltic Sea Area: An Exploratory Sequential Mixed Methods Approach
Authors:
Abstract:

Environmental legislation to protect North and Baltic Sea areas from harmful vessel-source emissions has received increased political attention in recent years. Legislative measures are expected to show positive effects on the health of the marine environment and society. At the same time, compliance might increase the costs to industry and have effects on freight rates and volumes shipped with potential negative repercussions on the environment. Building on an exploratory sequential mixed methods approach, this research project will study the economic effects of maritime environmental legislation in two phases. In Phase I, exploratory in-depth interviews were conducted with 12 experts from various stakeholder groups aiming at identifying variables influencing the relationship between environmental legislation, freight rates and volumes shipped. Influencing factors like compliance, enforcement and modal shift were identified and studied. Phase II will comprise of a quantitative study conducted with the aim of verifying the theory build in Phase I and quantifying economic effects of rules on shipping pollution. Research in this field might inform policy-makers about determinants of behaviour of ship operators in the face of the law and might further the development of a comprehensive legal system for marine environmental protection. At the present stage of research, first tentative results from the qualitative phase may be examined and open research questions to be addressed in the quantitative phase as well as possible research designs for phase II may be discussed. Input from other researchers will be highly valuable at this point.

17
10006232
Tax Morale Dimensions Analysis in Portugal and Spain
Abstract:
The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.
16
10005007
Modeling Salam Contract for Profit and Loss Sharing
Abstract:
Profit and loss sharing suggests an equitable sharing of risks and profits between the parts involved in a financial transaction. Salam is a contract in which advance payment is made for goods to be delivered at a future date. The purpose of this work is to price a new contract for profit and loss sharing based on Salam contract, using Khiyar Al Ghabn which is an agreement of choice in case of misrepresent facts.
15
10003272
Investigation of Compliance of the Prevailing Import Murabah'a to Sharia
Authors:
Abstract:
One of prevailing modes of finance in emerging Islamic banking system is Murabah’a. It means a financial dealing or transaction in which seller tells cost of the goods to be sold to buyer. Otherwise, the transaction would become invalid. In this mainstream, import Murabah’a transaction is divergent in such a way that the cost is not recognized and identified due to execution of import transaction in foreign currency i.e. US Dollar and the next transaction of Murabaha’a with the client is executed in local currency. Since this transaction is executed in dual currency i.e. bank pays supplier in foreign currency and executes Murabah’a with its client in local currency and it is not allowed in according to Islamic Injunctions as mentioned in hadith narrated by Hazrat Ibn-e-Umar (May Allah be pleased with them) used to sell his camels with Dirhams and take dinars instead and vice versa. Upon revealing before the Prophet (Peace be upon him), he was advised that it must not be contingent in the agreement and the ready rate would be applied and possession of one of the consideration is compulsory. The solution in this regard is that the import Murabah’a transaction should be in single currency However, other currency can be paid in payment at the time of payment in a very indispensable situation provided that ready rate would be applied. Moreover, some of other solutions have also been given in this regard.
14
10002168
Competitive Advantage Challenges Affecting the Apparel Manufacturing Industry of South Africa (AMISA): Application of Porter’s Factor Conditions
Abstract:
This paper applied factor conditions from Porter’s Diamond Model (1990) to understand the various challenges facing the AMISA. Factor conditions highlighted in Porter’s model are grouped into two groups namely, basic and advance factors. Two AMISA associations representing over 10 000 employees were interviewed. The largest Clothing, Textiles and Leather (CTL) apparel retail group was also interviewed with a government department implementing the industrialization policy were interviewed. The paper points out that AMISA have basic factor conditions necessary for competitive advantage in the apparel industries. However advance factor creation has proven to be a challenge for AMISA, Higher Education Institutions (HEIs) and government. Poor infrastructural maintenance has contributed to high manufacturing costs and poor quick response technologies. The use of Porter’s Factor Conditions as a tool to analyze the sector’s competitive advantage challenges and opportunities has increased knowledge regarding factors that limit the AMISA’s competitiveness. It is therefore argued that other studies on Porter’s Diamond model factors like Demand conditions, Firm strategy, structure and rivalry and Related and supporting industries can be used to analyze the situation of the AMISA for the purposes of improving competitive advantage.
13
10001713
Machining Stability of a Milling Machine with Different Preloaded Spindle
Abstract:
This study was aimed to investigate the machining stability of a spindle tool with different preloaded amount. To this end, the vibration tests were conducted on the spindle unit with different preload to assess the dynamic characteristics and machining stability of the milling machine. Current results demonstrate that the tool tip frequency response characteristics and the machining stabilities in X and Y direction are affected to change due to the different preload of spindle bearings. As found from the results, a high preloaded spindle tool shows higher limited cutting depth at mid position, while a spindle with low preload shows a higher limited depth. This indicates that the machining stability of a milling machine is affected to vary by the spindle unit when it was assembled with different bearing preload.
12
9999491
Variation of the Dynamic Characteristics of a Spindle with the Change of Bearing Preload
Abstract:

This paper presents the variation of the dynamic characteristics of a spindle with the change of bearing preload. The correlations between the variation of bearing preload and fundamental modal parameters were first examined by conducting vibration tests on physical spindle units. Experimental measurements show that the dynamic compliance and damping ratio associated with the dominating modes were affected to vary with variation of the bearing preload. When the bearing preload was slightly deviated from a standard value, the modal frequency and damping ability also vary to different extent, which further enable the spindle to perform with different compliance. For the spindle used in this study, a standard preload value set on bearings would enable the spindle to behave a higher stiffness as compared with others with a preload variation. This characteristic can be served as a reference to examine the variation of bearing preload of spindle in assemblage or operation.

11
9999013
Ballast Water Management Triad: Administration, Ship Owner and the Seafarer
Abstract:

The Ballast Water Convention requires less than 5% of the world tonnage for ratification. Consequently, ships will have to comply with the requirements. Compliance evaluation and enforcement will become mandatory. Ship owners have to invest in treatment systems and shipboard personnel have to operate them and ensure compliance. The monitoring and enforcement will be the responsibilities of the Administrations. Herein, a review of the current status of the Ballast Water Management and the issues faced by these are projected. Issues range from efficacy and economics of the treatment systems to sampling and testing. Health issues of chemical systems, paucity of data for decision support etc., are other issues. It is emphasized that management of ballast water must be extended to ashore and sustainable solutions must be researched upon. An exemplar treatment system based on ship’s waste heat is also suggested.

10
9999107
Video-Based System for Support of Robot-Enhanced Gait Rehabilitation of Stroke Patients
Abstract:

We present a dedicated video-based monitoring system for quantification of patient’s attention to visual feedback during robot assisted gait rehabilitation. Two different approaches for eye gaze and head pose tracking are tested and compared. Several metrics for assessment of patient’s attention are also presented. Experimental results with healthy volunteers demonstrate that unobtrusive video-based gaze tracking during the robot-assisted gait rehabilitation is possible and is sufficiently robust for quantification of patient’s attention and assessment of compliance with the rehabilitation therapy.

9
7346
Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases
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.
8
1437
Accountability Issues and Challenges: The Scenario for Malaysian Cooperative Movement
Abstract:
This paper discusses the issues and challenges concerning the issues of accountability and regulation systems of cooperative movement in Malaysia.
7
4801
Optimization of Wood Fiber Orientation Angle in Outer Layers of Variable Stiffness Plywood Plate
Abstract:
The new optimization method for fiber orientation angle optimization of symmetrical multilayer plates like plywood is proposed. Optimization method consists of seeking for minimal compliance by choosing appropriate fiber orientation angle in outer layers of flexural plate. The discrete values of fiber orientation angles are used in method. Optimization results of simply supported plate and multispan plate with uniformly distributed load are provided. Results show that stiffness could be increased up to 20% by changing wood fiber orientation angle in one or two outer layers.
6
2340
Effect of the Machine Frame Structures on the Frequency Responses of Spindle Tool
Abstract:
Chatter vibration has been a troublesome problem for a machine tool toward the high precision and high speed machining. Essentially, the machining performance is determined by the dynamic characteristics of the machine tool structure and dynamics of cutting process. Therefore the dynamic vibration behavior of spindle tool system greatly determines the performance of machine tool. The purpose of this study is to investigate the influences of the machine frame structure on the dynamic frequency of spindle tool unit through finite element modeling approach. To this end, a realistic finite element model of the vertical milling system was created by incorporated the spindle-bearing model into the spindle head stock of the machine frame. Using this model, the dynamic characteristics of the milling machines with different structural designs of spindle head stock and identical spindle tool unit were demonstrated. The results of the finite element modeling reveal that the spindle tool unit behaves more compliant when the excited frequency approaches the natural mode of the spindle tool; while the spindle tool show a higher dynamic stiffness at lower frequency that may be initiated by the structural mode of milling head. Under this condition, it is concluded that the structural configuration of spindle head stock associated with the vertical column of milling machine plays an important role in determining the machining dynamics of the spindle unit.
5
9940
Prediction of the Dynamic Characteristics of a Milling Machine Using the Integrated Model of Machine Frame and Spindle Unit
Abstract:
The machining performance is determined by the frequency characteristics of the machine-tool structure and the dynamics of the cutting process. Therefore, the prediction of dynamic vibration behavior of spindle tool system is of great importance for the design of a machine tool capable of high-precision and high-speed machining. The aim of this study is to develop a finite element model to predict the dynamic characteristics of milling machine tool and hence evaluate the influence of the preload of the spindle bearings. To this purpose, a three dimensional spindle bearing model of a high speed engraving spindle tool was created. In this model, the rolling interfaces with contact stiffness defined by Harris model were used to simulate the spindle bearing components. Then a full finite element model of a vertical milling machine was established by coupling the spindle tool unit with the machine frame structure. Using this model, the vibration mode that had a dominant influence on the dynamic stiffness was determined. The results of the finite element simulations reveal that spindle bearing with different preloads greatly affect the dynamic behavior of the spindle tool unit and hence the dynamic responses of the vertical column milling system. These results were validated by performing vibration on the individual spindle tool unit and the milling machine prototype, respectively. We conclude that preload of the spindle bearings is an important component affecting the dynamic characteristics and machining performance of the entire vertical column structure of the milling machine.
4
12201
Elections, Checks and Balances, and Government Expenditures: Empirical Evidence for Japan, South Korea, and Taiwan
Abstract:
Previous studies on political budget cycles (PBCs) implicitly assume the executive has full discretion power over fiscal policy, neglecting the role of checks and balances of the legislature. This paper goes beyond traditional PBCs models and sheds light on the case study of Japan, South Korea, and Taiwan over the 1988-2007 periods. Based on the results, we find no evidence of electoral impacts on the public expenditures in South Korean and Taiwan's congressional elections. We also noted that PBCs are found on Taiwan-s government expenditures during our sample periods. Furthermore, the results also show that Japan-s legislature has a significant checks and balances on government-s expenditures. However, empirical results show that the legislature veto player in Taiwan neither has effect on the reduction of public expenditures, nor has the moderating effect over Taiwan-s political budget cycles, albeit that they are statistically insignificant.We suggest that the existence of PBCs in Taiwan is due to a weaker systemof checks and balances. Our conjecture is that Taiwan either has no legislative veto player or has observed low compliance to the law during the time period examined in our study.
3
11037
Corrosion Fatigue Crack Growth Studies in Ni-Cr-Mn Steel
Abstract:
This paper presents the results of corrosion fatigue crack growth behaviour of a Ni-Cr-Mn steel commonly used in marine applications. The effect of mechanical variables such as frequency and load ratio on fatigue crack growth rate at various stages has been studied using compact tension (C(T)) specimens along the rolling direction of steel plate under 3.5% saturated NaCl aqueous environment. The significance of crack closure on corrosion fatigue, and the validity of Elber-s empirical linear crack closure model with the ASTM compliance offset method have been examined. Fatigue crack growth rate is higher and threshold stress intensities are lower in aqueous environment compared to the lab air conditions. It is also observed that the crack growth rate increases at lower frequencies. The higher stress ratio promotes the crack growth. The effect of oxidization and corrosion pit formation is very less as the stress ratio is increased. It is observed that as stress ratios are increased, the Elber-s crack closure model agrees well with the crack closure estimated by the ASTM compliance offset method for tests conducted at 5Hz frequency compared to tests conducted at 1Hz in corrosive environment.
2
1923
Towards a Compliance Reporting using a Balanced Scorecard
Abstract:
Compliance requires an effective communication within an enterprise as well as towards a company-s external environment. This requirement commences with the implementation of compliance within large scale compliance projects and still persists in the compliance reporting within standard operations. On the one hand the understanding of compliance necessities within the organization is promoted. On the other hand reduction of asymmetric information with compliance stakeholders is achieved. To reach this goal, a central reporting must provide a consolidated view of different compliance efforts- statuses. A concept which could be adapted for this purpose is the balanced scorecard by Kaplan / Norton. This concept has not been analyzed in detail concerning its adequacy for a holistic compliance reporting starting in compliance projects until later usage in regularly compliance operations. At first, this paper evaluates if a holistic compliance reporting can be designed by using the balanced scorecard concept. The current status of compliance reporting clearly shows that scorecards are generally accepted as a compliance reporting tool and are already used for corporate governance reporting. Additional specialized compliance IT - solutions exist in the market. After the scorecard-s adequacy is thoroughly examined and proofed, an example strategy map as the basis to derive a compliance balanced scorecard is defined. This definition answers the question on proceeding in designing a compliance reporting tool.
1
13249
Simulated Annealing Application for Structural Optimization
Abstract:
Several methods are available for weight and shape optimization of structures, among which Evolutionary Structural Optimization (ESO) is one of the most widely used methods. In ESO, however, the optimization criterion is completely case-dependent. Moreover, only the improving solutions are accepted during the search. In this paper a Simulated Annealing (SA) algorithm is used for structural optimization problem. This algorithm differs from other random search methods by accepting non-improving solutions. The implementation of SA algorithm is done through reducing the number of finite element analyses (function evaluations). Computational results show that SA can efficiently and effectively solve such optimization problems within short search time.

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