Classification of capital expenditures and revenue expenditures: An analysis of correlation and neural networks

The classification between the capital expenditures and revenue expenditures is one of the common problems in the accounting literature since it has a significant impact on financial statements.This study aims to analyze the correlation of classification model such as Neural Networks (NN) in order to develop a model that can be trained to recognize hidden patterns of the borderline between the two expenditures types, viz: the capital and revenue expenditure.Twelve criterions were identified in order to classify between the two expenditures types and a Backpropagation Learning was utilized in this study.The highest classification accuracy obtained by NN is 94.20%. Correlation analysis reveals a significant correlation between some identified criterions with the model’s target.Strong correlation between target and criterion LASMFY (0.532) indicates that any expenditure lasts for more than a fiscal year will be more probable to be classified into a capital expenditure.Also, criterion RESALE proves its strong influence, with correlation of (-0.874) which implies more probability of classification into revenue expenditure if any expenditure was spent for intent for resale. Medium correlation shown by criterion REGULR (-0.251) indicates a moderate probability of classification into revenue expenditure if expenditure was spent in a regular basis

Overview of the Sustainable Uses of Peat Soil in Malaysia with Some Relevant Geotechnical Assessments

Peat soil is an important ecosystem that provides a significant contribution to the global climate stability. In Malaysia, peat soils are considered as a soil with little economic benefit, apart from it being used for agricultural activity. The total world coverage of peat soil is about thirty million hectares with Canada and Russia having the largest distribution of peat (Zainorabiddin,2010). More than sixty percent of the world’s tropical peat lands are found in South-East Asia (Lette,2006). Most notable are the large peat land on the islands of Borneo (belonging to Indonesia, Malaysia and Brunei) and Sumatra (Indonesia). However, there are also significant occurrences in other parts of Indonesia, Malaysia, Vietnam, Thailand and the Philippines. The main contributory functions and benefits of peat soil are within the engineering disciplines of hydrology, agriculture, social-economics, biodiversity habitats and carbon sequestration. Peat was used in temperate climates (especially in Finland, Ireland, Sweden and UK) as a fuel to generate electricity and heat. Therefore peat can be considered as a renewable energy source but this will be very detrimental to the market of genuine renewables. The western coastal lowlands of Malaysia (such as Kukup) are mangroves that represent the initiation of peat soil formation. Such areas provide the natural habitat of mangrove forests. It also fixes more carbon from the atmosphere than is released and approximately one-quarter of the carbon stored in land plants and soils. On the other hand, peat is one of the problematic or challenging foundation soil of poor quality due to it’s very high water content, high compressibility and low shear strength. Peat consists of decomposed plant fragments and the unfavourable characteristics of peat soil deposits make them unsuitable for making sustainable infrastructure development for varied engineering projects. This paper therefore gives an overview of the pros and cons debate of sustainability aspects and in the light of the challenges it poses to infrastructure development in Malaysia

Temporal geospatial assessment of cocoa pollinator, Forcipomyia in cocoa plantation area

The objective of the study is to investigate the pollinator, Forcipomyia spp. (Diptera: Ceratopogonidae) population after augmentation of different breeding medium stuffed in the portable breeding container. The observation was carried out both in the laboratory and in the cocoa field, and temporal geospatial assessment was obtained through geospatial analysis. A spatial distribution map of the pollinator population was produced to determine the distribution according to substrates, distances, and duration. The population of the cocoa pollinator in the laboratory was observed for 60 days. Meanwhile, field observation was carried out for the period of 94 days (Days 1, 12, 24, 38, 52, 66, 80 and 94), at four distances (2, 5, 8 and 12 m). Three breeding mediums were selected, which were cocoa pod husk, banana stump, and combination of cocoa pod husk and insect-infested pods. The data were analyzed using statistical software, as well as using Geographical Information System (GIS), and geospatial statistic. Contradict results were obtained both for laboratory and in the field where banana stumps harbored the highest number of pollinators in the former observation. Meanwhile, in the latter observation, cocoa pod husk harbored a higher number of captured pollinators compared with the other breeding medium. The results denoted that cocoa pod husk and banana stumps should be considered as the most appropriate medium for pollinator increment in the cocoa plantation. Continue adding the breeding medium inside the container after Day-60 and increased the number of an individual breeding container are promoted for the sustainability of the population for more extended period. With the aid of geospatial interpolation technique, temporal geospatial assessment of cocoa pollinator can be determined more accurately. This information will be benefited cocoa operators to determine the best time to augment more breeding medium as well placement of breeding substrates to increased pollinator population in the cocoa field

The Effects of Particle Morphology (Shape and Sizes) Characteristics on its Engineering Behaviour and Sustainable Engineering Performance of Sand

The mechanical behaviour of granular soil is interestingly dependent on the characteristics of the particles. The wide range of particle shapes and size distribution of sand, by virtue of its sedimentological process of formation plays a significant factor in the influence on its engineering behaviour reflected in terms of its packing density, permeability, shear strength and dilatancy. In this study, research on well graded sand (SW), poorly graded uniform sand (SPuKahang), gap graded sand (SPg) from Kahang Malaysia and also (SPuL.Buzzard) Leighton Buzzard sand from UK were tested in a direct shear box. The shapes were quantified using images from a digital microscope where its morphological features can lead via statistical methods to determined correlations between strength and its physical properties. The research effort focuses in obtaining its shear strength and roughness parameters and also its extreme packing (emin and emax). Results from published studies on related matter and also the study on permeability are presented. The findings would lead to a better way to classify the shape and size distribution for the assessment of the behaviour of sand in various engineering disciplines such a good foundation soil in geotechnical engineering, as an abrasive material in mechanical engineering, as a filler of concrete in civil engineering, as a filter in chemical engineering and occurs as oil sands in petroleum engineering

Countering Node Misbehavior Attacks using Trust Based Secure Routing Protocol

Wireless sensor networks have gained remarkable appreciation over the last few years. Despite significant advantages and tremendous applications, WSN is vulnerable to variety of attacks. Due to resource constraint nature of WSN, applicability of traditional security solutions is debatable. Although cryptography, authentication and confidentiality measures help in preventing specific types of attacks but they cannot safeguard against node misbehavior attacks and come at significant cost. To address this problem, we propose a Trust Based Secure Routing Protocol (TBSRP) which adopts on-demand routing principle and relies on distributed trust model for the detection and isolation of misbehaving nodes. The TBSRP aims to establish shortest path that contain all trusted nodes, identify packet forwarding misbehavior caused by malicious and faulty nodes and reroute the traffic to other reliable paths. The performance of TBSRP is evaluated in terms of packet delivery ratio, average end-to-end delay, normalized routing load and average throughput. Simulations results show that TBSRP can achieve both high delivery ratio and throughput in presence of various numbers of misbehaving and faulty nodes

Grid Based Cluster Head Selection Mechanism for Wireless sensor network

Wireless sensor network (WSN) consists of hundred to thousands sensor nodes to gathered the information from physical environment. Different clustering based algorithms have been proposed to improve network lifetime and energy efficiency. Practically it is not feasible to recharge the battery of sensor nodes when they are sensing the data. In such situation energy is crucial resource and it should be improved for life span of WSN. Cluster head (CH) has an important role in hierarchical energy efficient routing protocols because it receives data from nodes and sends towards base station (BS) or sink node. This paper presents a grid based cluster head selection (GBCHS) mechanism by dividing the network field into MXN uniform size partitions that aims to minimize the energy dissipation of sensor nodes and enhancing network lifetime. Simulation experiments have been performed in network simulator (NS2) that show our proposed GBCHS approach outperformed than standard clustering hierarchy LEACH protocol

Isoflurane Protects Against Human Endothelial Cell Apoptosis by Inducing Sphingosine Kinase-1 via ERK MAPK

Endothelial dysfunction is a major clinical problem affecting virtually every patient requiring critical care. Volatile anesthetics are frequently used during the perioperative period and protect the heart and kidney against ischemia and reperfusion injury. We aimed to determine whether isoflurane, the most commonly used volatile anesthetic in the USA, protects against endothelial apoptosis and necrosis and the mechanisms involved in this protection. Human endothelial EA.hy926 cells were pretreated with isoflurane or carrier gas (95% room air + 5% CO2) then subjected to apoptosis with tumor necrosis factor-α or to necrosis with hydrogen peroxide. DNA laddering and in situ Terminal Deoxynucleotidyl Transferase Biotin-dUTP Nick-End Labeling (TUNEL) staining determined EA.hy926 cell apoptosis and percent LDH released determined necrosis. We also determined whether isoflurane modulates the expression and activity of sphingosine kinase-1 (SK1) and induces the phosphorylation of extracellular signal regulated kinase (ERK MAPK) as both enzymes are known to protect against cell death. Isoflurane pretreatment significantly decreased apoptosis in EA.hy926 cells as evidenced by reduced TUNEL staining and DNA laddering without affecting necrosis. Mechanistically, isoflurane induces the phosphorylation of ERK MAPK and increased SK1 expression and activity in EA.hy926 cells. Finally, selective blockade of SK1 (with SKI-II) or S1P1 receptor (with W146) abolished the anti-apoptotic effects of isoflurane. Taken together, we demonstrate that isoflurane, in addition to its potent analgesic and anesthetic properties, protects against endothelial apoptosis most likely via SK1 and ERK MAPK activation. Our findings have significant clinical implication for protection of endothelial cells during the perioperative period and patients requiring critical care

Protection of registered proprietor in Malaysia: with special reference to fraud and forgery cases on land title registration / Ag. Danam @ Ag. Adnan Pg Bakar

This research concerned on the National Land Code 1965. The rights of registered proprietor if losing their land through fraud and forgery. The land fraud statistics in Malaysia's administration system shows that legal security, at present, is not able to guarantee registered proprietor in the long run. Furthermore there are registered landowners who are not able to recover their losses due to the stripping of title done erroneously by the government. This occurs due to the Malaysia's administration system only practices two principles out of three principles in the Torrens system, which is the mirror principle and the curtain principle. This has revealed the failure of the government in guaranteeing the landowner in the form of economic security. As an overall result, it is to recommend the authority or the land administrator adopting the third principle of Torrens system which is guarantee principle

Improved Energy Aware Cluster based Data Routing Scheme for WSN

Wireless sensor network (WSN) consists of several tiny devices that are dispersed randomly for gathering network field. Clustering mechanism divides the WSN into different sub-regions called clusters. Individual cluster is consisting of cluster head (CH) and member nodes. The main research challenges behind clustering mechanism are to optimize network overheads with efficient data delivery. Sensor nodes are operated by batteries and practically it is not feasible to replace them during sensing the environment so energy should be effectively utilized among sensors for improving overall network performance. This research paper presents an improved energy aware cluster based data routing (i-ECBR) scheme, by dividing the network regions into uniform sized square partitions and localized CH election mechanism. In addition, consistent end-to-end data routing is performed for improving data dissemination. Simulation results illustrate that our proposed scheme outperforms than existing work in terms of different performance metrics