UniMAP Library Digital Repository
Not a member yet
77924 research outputs found
Sort by
Detecting earning manipulation using the Beneish M-Score Model: Evidence from public listed companies in Malaysia
No full textLink to publisher's homepage at https://ijbt.unimap.edu.myThis paper aims to examine the association between earning manipulation using the Beneish M-Score Model and share price with market capitalisation as the control variable among public listed companies (PLCs) in Malaysia. The study was performed over a four-year period from 2017 to 2020 using the financial data of 65 PLCs under the Financial Times Stock Exchange (FTSE) Bursa Malaysia Top 100 Index, including various industries except the financial service industry. The Beneish M-Score Model comprised eight variables or ratios to identify earning manipulations, namely Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), Sales Growth Index (SGI), Sales, General and Administrative Index (SGAI), Total Accruals to Total Assets (TATA), and Leverage Index (LVGI). The market price was measured using the year-end share price. The findings found that there was a weak negative association as well as a statistically insignificant relationship between earning manipulation and share price, which suggests that earning manipulation is influenced by other factors excluding share price. The findings did not support the argument that there was a significant relationship between earning manipulation and share price where companies had been discovered to have engaged in earning manipulation. The study is crucial for the stakeholders that expect companies to achieve the maximum returns and stability in investments and to protect owners’ rights
Experimental performance analysis of fabricated Si/Ge thin film structure
Full text linkLink to publisher's homepage at http://ijneam.unimap.edu.my/This paper is devoted to the evaluation of a Silicon/Germanium (Si/Ge) thin film structure
based on experimental measurements. An electron beam evaporator was used to fabricate
this structure. The sample was prepared under high vacuum conditions (pressure of 10-5
Torr, power of 6 kV and current of 200 mA). At these conditions, it was possible to get films
with thickness of approximately 300 Å. The capacitance–voltage (C–V) and current–voltage
(I–V) measurements of the sample were performed by a staircase sweep of voltages from 0
to 5 V and back from 5 to 0 V at room temperature. The sample exhibits a low hysteresis in
measurements; this hysteresis is gradually removed when the sample is exposed to
temperatures until 80 °C using a Carbolite Oven. It is also observed that both C-V and I-V
characteristic curves of the sample has been smoothened. This sample exhibits an
electroforming behavior as a metal-oxide-semiconductor (MOS) device over a short time
duration of the selected staircase double sweep, hence it can be exploited as a fast switching
element in digital microelectronic circuits. In addition, the hysteresis changes over the range
from room temperature until 80 °C have opened the door to the possibility of exploiting this
sample as a proximity temperature sensor within that range of temperature
Majlis serahan plaque industry universitiy collaboration UniMAP - JUNIPER Networks
Full text linkLink to publisher homepage at https://www.unimap.edu.my/Sesi bersama Juniper Networks Malaysia Mr. Ken Lee, Director Sales ASEAN dan Mrs. Maureen Wee, Enterprise Business Malaysia & Brunei sempena Majlis Serahan Plaque Industry University Collaboration UniMAP-Juniper Networks. Majlis tersebut telah disempurnakan oleh Naib Canselor UniMAP, Prof Dato’ Ts. Dr. Zaliman Sauli. Turut serta di dalam majlis ini adalah Ts. Nasrudin bin Abd. Shukor, Pengarah Pusat Pengurusan Dan Pembangunan Digital dan Prof. Madya Dr. Khairel Rafezi bin Ahmad, Pengarah Jabatan Pembangunan UniMAP
Effects of cobalt stearate on the properties of compatibilized low density polyethylene/ jackfruit seeds flour blends
No full textMaster of Science in Biosystem EngineeringThe effect of adipic acid (AA) and citric acid (CA) on the tensile, morphological, and thermal properties of low-density polyethylene (LDPE)/ jackfruit seeds flour (JSF) was investigated. Initially, the LDPE was mixed with various JSF contents
for I 0 minutes by using internal mixer (Brabender). The tensile properties were evaluated by using Universal Testing Machine (UTM) according to ASTM D638. The tensile strength and elongation at the break (Eb) were significantly improved
by the addition of AA and CA, as evidenced by morphological analysis using scanning electron microscopy (SEM). On the other hand, the Young's modulus increased with JSF content up to 3 wt% and decreased thereafter. The crystallinity and crystallization temperatures of the blends increase with the incorporation of AA and CA, compared with uncompatibilized blends. The thermal stability of the mixture was lower with increasing JSF content. However, AA and CA had improved the thermal stability of LDPE/JSF blends. The water absorption increased with increasing amount of JSF content. The degradability of the sample
had been investigated for 9 months soil burial and natural weathering test. It was found that for higher JSF content resulted in higher degradation. In the presence of compatibilizer, the interfacial adhesion was significantly improved and lower
the degradation duration. Lastly, cobalt stearate (CS) had been added as prooxidantin order to accelerate the degradation process. The tensile strength and Eb of the blends with CS were more susceptible to degradation compare to the blends
without CS. Meanwhile, during weathering and soil burial test, the crystallinity
increased with the addition of CS in the blends
Reactive-loaded antenna designs for ultra-wideband (UWB) applications
No full textDoctor of Philosophy in Communication EngineeringUltra wideband (UWB) technology have attracted incredible research attention from research institution and industry due to its exclusive characteristics. The need of UWB antenna is speedily growth for many types of UWB applications. The challenges on
designing UWB antenna are to produce the required operating bandwidth, an adequate gain with stable radiation pattern, and compact size of antenna. In this thesis, the research study is focused on the antenna design, development, and prototyping the
UWB antennas for UWB application that fulfil the characteristics. Reactively loading technique is chosen as the method to provide those appealing characteristics. This technique includes slots, notches, and slits. The selected technique has features that can
provide UWB antenna with requires operating bandwidth, compactness, stable radiation pattern, and acceptable gain. Five UWB antennas have been designed, fabricated and their performances are investigated comprehensively. The first antenna is designed on FR4 substrate which comprises of unsymmetrical rectangular radiating element with slots, and symmetrical slots with slit on the ground plane. The second antenna has multi-slots circular radiating element, a partial ground plane, and a ground plane on top with slits that is fabricated on FR4 substrate. The design of third antenna has multi-slots in the radiating element, slot in the feed line, conductor-backed planes under the FR4 substrate, and two partial ground planes. The fourth antenna consists of slot in the radiating element, multi-slots on the ground plane, a conductor-backed plane under the substrate and slits on the ground plane on top. The fourth antenna is fabricated on the FR4 substrate. The fifth antenna is designed with same configuration as the fourth antenna but using a different substrate which is Taconic (TLY-5A). The UWB antennas
have been fabricated and measured in an anechoic chamber in order to observe their performances. From observation, all antennas achieved fractional bandwidth more than 100 % that covered the entire UWB operating bandwidth from 3.1 GHz to 10.6 GHz, exhibit stable nearly omni-directional radiation pattern and appropriate maximum gain of 7.35 dBi. These behaviours prove that those antennas have high potential for being used in UWB applications includes radar, imaging, sensor, communication, and others. Based on this research, the second antenna achieved a very wideband operating bandwidth up to 32 GHz. Therefore, the second antenna can be applied for future application such as SG application and others
