Combating Corporate Fraud Through The Lens Of Corporate Governance In Malaysia, Emelia A. Girau, Dgku Habibah Ag Kee, Betsy Jomitin, Sazali Zainal Abidin, Imbarine Bujang

ASEAN Journal on Science and Technology for Development

The increasing incidence of corporate fraud in major global companies has drawn significant scrutiny to the effectiveness of corporate governance in mitigating such fraudulent activities. Despite substantial improvements in corporate governance practices and the implementation of new regulatory frameworks aimed at curbing corporate fraud, instances of fraud continue to rise. If this situation persists, it will become a serious impediment to making substantial progress toward the 2030 Agenda for Sustainable Development. The objective of this study is to explore the interplay between corporate governance attributes, whistleblowing policies, and the likelihood of corporate fraud occurrences within the context of Malaysia. The …

Fostering Corporate Resilience: Assessing Risk Management Committee Effectiveness In Malaysia’S Telecommunication And Media Sector Pre- And During The Covid-19, Flicia Rimin, Siti Rahayu Beli, Anastasiah Harbi, Imbarine Bujang, Jamaliah Said

ASEAN Journal on Science and Technology for Development

The COVID-19 pandemic has significantly impacted organizations, underscoring the critical role of financial factors in determining performance. Maintaining a healthy financial stance during crises necessitates effective risk management, prompting the exploration of a Risk Management Committee (RMC) as a focal point for addressing risk issues and managing internal controls. A study spanning 2017 to 2021 assessed 11 listed companies in the Telecommunication and Media Sector, revealing that a combined RMC did not enhance financial performance, indicating its ineffectiveness during the crisis. The study advocates for a separate risk management committee due to the audit committee’s limitations in performing both functions. …

Sustainability Innovation, Firm Competitiveness, Export Performance, And Sales Growth: A System Dynamics Approach, Budi Harsanto, Joval Ifghaniyafi Farras, Egi Arvian Firmansyah

ASEAN Journal on Science and Technology for Development

In recent times, the interplay between sustainability innovation, firm competitiveness, export performance, and sales growth has garnered significant attention. Research on sustainable innovation's effects on firm competitiveness, export performance, and sales growth remains limited, especially concerning specific contexts like Halal Micro, Small, and Medium Enterprises (MSMEs). The study proposes to bridge this gap by developing a System Dynamics model that considers firm competitiveness, sales growth, export performance, and sustainable innovation. This research uses the system dynamic method which is carried out in four stages. The first stage, analyzing the system mechanism for sustainable innovation, the second stage, building correlations between …

Thriving In Turbulent Times: The Dynamic Link Between Economic Condition And Fintech Business Lending Success, Nur ‘Asyiqin Ramdhan, Imbarine Bujang, Amirul Afif Muhamat, Ninuk Dewi Kesumaningrum

ASEAN Journal on Science and Technology for Development

This study aimed to understand how FinTech business lending was affected by the pandemic crisis, which caused small businesses to struggle with limited access to funds. During this crisis, demand for alternative financing, like peer-to-peer (P2P) lending, surged. However, P2P lending faces challenges related to information imbalances, especially during crises, when transparency and economic conditions impact investor decisions in Malaysia. We examined factors like platform interest rates, loan duration, investment size, bank lending rates (BLR), inflation, and the crisis using ARDL analysis. Our long-term analysis revealed a significant positive relationship between investment size and P2P lending, while economic conditions had …

The Perspective Of Cash Flow Risks On Earnings Measurement, Daisuke Suzuki, Junpei Yamada, Shoji Kamimura

ASEAN Journal on Science and Technology for Development

The essence of earnings in financial statements is significantly influenced by changes in the economic environment. The main objective of this paper is to elucidate a universal principle capable of explaining any types of earnings measurements. To achieve this, we examine the factors influencing earnings by modeling them from a cash flow perspective. Consequently, this paper directs the attention away from stocks and flows, placing emphasis on the risks inherent in income and expenditure in the context of earnings measurements. It highlights the crucial role of these risks in earnings. Additionally, we illustrate that adjusting these risk tolerances enables the …

Measurement Accuracy Of Inputs And Outputs For Financial Efficiency Of Islamic Banks, Irma Febriana Mimma Kebahyang, Imbarine Bujang, Norhayati Mohamed, Emi Maimunah

ASEAN Journal on Science and Technology for Development

This paper aims to conduct a systematic literature review on the measurement accuracy of Inputs and Outputs for the financial efficiency of Islamic Banks. Generally, financial efficient literature has lengthy discussions of various input and output measurements, but the research findings are still arguably among scholars. Therefore, this paper highlighted the significance of input and output that reflects the accuracy of the financial efficiency measurement. The data of this study was derived from a review of empirical literature comprising 33 articles published between 2013 and 2023. The sample articles on the Islamic Banks' financial efficiency measurement were located through a …

A Beacon Of Climate Change And Green Financing Toward Bank Stability Among Tiger Cub Economics, Mohd Razuan Abd Hishamuddin, Imbarine Bujang, Flicia Rimin, Irma Febriana Mimma Kebahyang

ASEAN Journal on Science and Technology for Development

Economic growth strongly depends on financial stability, given that the financial sector conducts most transactions in the real economy. Financial instability causes banking institutions to be wary about backing profitable businesses, resulting in a reluctance to fund such activities. Green financing is one of the measures to minimize banking instability. In general, the role of green financing would be to mitigate climate change risk and control the environment. Numerous studies have been conducted on an empirical model of the relationship between climate change and the financial stability of banking institutions. However, little emphasis is placed on the context of adopting …

The Contribution Of Outcome Expectation In Water Saving Among Malaysians For Sustainable Living Standard, Ganesh. R, Vxynette Fiorna, Ammar Abdulaziz Al-Talib, Haslinda. A, Elango Natarajan

ASEAN Journal on Science and Technology for Development

Saving water is an essential component of a higher level of living for each individual in any Nation. The current and next generation will be greatly impacted by attitudes and emotional aspects of social cognitive behaviour. This empirical investigation was carried out in Malaysia. To determine their attitude and behaviour, a convenience sampling method was applied to a sample size of 265 individuals. It was discovered that outcome expectancy significantly improves water saving. Observed self-efficacy, personal elements, and environmental elements all impacted the outcome expectancy. The model evaluation showed that the adjusted R2 was 0.78, or about 78% of the …

Enhancing Phishing Attack Detection Using Explainable Ai: Trends And Innovations, Bhagyashree D. Shendkar, Pankaj R. Chandre, Sulochana Sagar Madachane, Nikita Kulkarni, Sayalee Deshmukh

ASEAN Journal on Science and Technology for Development

In the context of escalating cyber threats, phishing attacks continue to pose significant challenges to cybersecurity measures, exploiting human vulnerabilities to gain unauthorized access to sensitive information. Innovative solutions are required because traditional detection methods frequently fail to identify and mitigate these assaults successfully. To improve phishing attack detection, this study makes use of Explainable Artificial Intelligence (AI) tools, which provide decision-making processes with transparency and prediction accuracy. The paper begins by outlining the pervasive nature of phishing attacks in today's digital landscape, emphasizing their detrimental impact on individuals, organizations, and society at large. It then discusses the limitations of …

Hack24f: Using Ai To Support Teachers Working With Young Children With Challenging Behaviors, Muqing Zhang, Bennie Bendiksen, Songtian Zeng

Paul English Applied Artificial Intelligence (AI) Institute Publications

While coaching or mental health consultation can be a promising approach to support educators (Kang-Yi et al., 2018), the cost can be substantial and many school districts find it difficult to hire qualified personnel to coach the educators in need. Previous research has attempted to utilize mobile technology to support parents in addressing children with challenging behaviors (Meadan et al., 2016). There are few tools available to support teachers and that attempt to integrate AI technology in the program design and implementation. Our objective is to develop a prototype AI-based tool called Trick-or-Treat to support teachers in identifying and developing …

Natural Language Processing And Neurosymbolic Ai: The Role Of Neural Networks With Knowledge-Guided Symbolic Approaches, Emily Barnes, James Hutson

Faculty Scholarship

Neurosymbolic AI (NeSy AI) represents a groundbreaking approach in the realm of Natural Language Processing (NLP), merging the pattern recognition of neural networks with the structured reasoning of symbolic AI to address the complexities of human language. This study investigates the effectiveness of neurosymbolic AI in providing nuanced understanding and contextually relevant responses, driven by the need to overcome the limitations of existing models in handling complex linguistic tasks and abstract reasoning. Employing a hybrid methodology that combines multimodal contextual modeling with rule-governed inferences and memory activations, the research delves into specific applications like Named Entity Recognition (NER), where architectures …

The Coulomb Gauge In Non-Associative Gauge Theory, Sergey Grigorian

School of Mathematical & Statistical Sciences Faculty Publications

The aim of this paper is to extend existence results for the Coulomb gauge from standard gauge theory to a non-associative setting. Non-associative gauge theory is based on smooth loops, which are the non-associative analogs of Lie groups. The main components of the theory include a finite-dimensional smooth loop L , its tangent algebra l , a finite-dimensional Lie group Ψ , that is the pseudoautomorphism group of L , a smooth manifold M with a principal Ψ -bundle P , and associated bundles Q and A with fibers L and l , respectively. A configuration in this theory is …

On Confidence And Sense Of Belonging In Cybersecurity Students: Analysis & Prediction, Sadaf Amna Sarwari

Graduate Theses, Dissertations, and Problem Reports (ETD)

In recent years, there has been a rapid expansion of cybersecurity programs across higher education institutions in response to the widening skills gap in the cybersecurity job market. This study adopts quantitative and qualitative approaches to identify factors influencing West Virginia University (WVU)’s LANE Department of Computer Science and Electrical Engineering (LCSEE) students’ confidence and sense of belonging in the cybersecurity field. The results are based on data collected from surveys administered to LCSEE students in April 2022 and April 2023. The responses were analyzed using descriptive & inferential statistics and logistic regression techniques. Additionally, the 2023 data was utilized …

Use Of Interlaboratory Studies For The Development Of Consensus-Based Criteria For The Elemental Analysis Of Electrical Tapes, Lacey M. Leatherland

Graduate Theses, Dissertations, and Problem Reports (ETD)

Tape evidence is often used in criminal cases involving violent crimes, kidnappings, improvised explosive devices (IEDs), and drug trafficking. This evidence can reveal potential links between suspects, items, or scenes. The forensic examination of electrical tape can provide investigative leads or offer support to alternative hypotheses evaluated in the courtroom. A conventional analytical scheme includes microscopic examination, Fourier Transform Infrared Spectroscopy (FTIR), Scanning Electron Microscopy Energy Dispersive Spectrometry (SEM-EDS), and Pyrolysis Gas Chromatography Mass Spectrometry (Py-GC/MS). Elemental analysis of electrical tapes is commonly achieved using SEM-EDS; however, recent scientific literature suggests that this analysis can evolve from using SEM-EDS to …

Fluid-Rock And Fluid-Steel Interaction In Geothermal Energy Development In The Appalachain Basin, Samuel H. Bowman

Graduate Theses, Dissertations, and Problem Reports (ETD)

The ever-increasing demand for clean energy requires creative solutions. In the United States, unconventional energy sources such as geothermal are conventionally limited to the western half of the country. The Appalachian Basin in the Eastern United States is one such possible creative solution, although the comparatively low temperature gradient presents a significant challenge to delivering economically feasible geothermal energy. An emerging technology is enhanced geothermal systems, these are engineered reservoirs where a working fluid (typically water) is cycled between the subsurface energy source and the energy collection facility at the surface. The liquid water interacts with the geothermal reservoir rock …

Measuring And Modeling Riparian Wetland Saturated Hydraulic Conductivity, Nutrient Concentrations And Shallow Groundwater Dynamics In An Appalachian Mixed Land Use Catchment, Bidisha Faruque Abesh

Graduate Theses, Dissertations, and Problem Reports (ETD)

The paucity of research on accurate predictions of saturated hydraulic conductivity (Ksat), spatiotemporal analysis of nutrient concentrations relative to water source types (stream and shallow groundwater (SGW)), water flow directions, and land use in riparian wetlands of Appalachian mixed land use catchments underscored the need for this study. Additionally, the lack of SGW flow simulations and stream-SGW interactions using three-dimensional (3D) numerical models (i.e., MODFLOW) in these riparian wetlands further highlighted the research gap. Observed data including soil properties, Ksat, surface water (SW) and SGW levels, and nutrient concentrations, including nitrate (NO3-N), nitrite (NO2-N), ammonium (NH4-N), orthophosphate (PO43-P), total nitrogen …

Reconstructing Δ14c Production Events Using Tree Rings: Does Tree Physiology Affect Estimates Of Atmospheric Δ14c?, Meagan Rory Walker

Graduate Theses, Dissertations, and Problem Reports (ETD)

Cosmic rays and solar energetic particles (SEP) bombard the Earth’s geomagnetic field, posing a threat to satellites, space stations, and human space exploration. These rays and particles also produce radiocarbon (¹⁴C) in Earth’s atmosphere, thus records of past ¹⁴C concentration in the atmosphere may be indicative of past cosmic and solar activity. Rapid increases in the concentration of atmospheric radiocarbon ¹⁴C, (Miyake events) first identified in tree rings, are thought to be a result of solar eruptive activity triggering the release of solar energetic particles, though the precise nature of past events remains unresolved. The first …

Ung: A Diagnostic Standard C Library, Jakob Knute Kaivo

Graduate Theses, Dissertations, and Problem Reports (ETD)

Undefined behavior in C programs is a major source of unreliable software. Many of the most common exploitable software vulnerabilities can be traced directly to undefined behavior. In the increasingly connected world, a successful attack can cost the victim millions of dollars to recover from. While static program analysis aids in identifying undefined behavior, testing indicates that even the best static analysis tools correctly identifies about 35% of these defects. This dissertation introduces UNG’s Not GNU (UNG), a standard C library designed to mitigate undefined behavior. Where others have seen opportunities for optimization, UNG makes every effort to identify undefined …

Experimental And Chemical Modeling Of Applied Dc Electric Field Induced H2 – Air Axisymmetric Laminar Co-Flow Diffusion Flames With Low Carbon Impurities, Susith Dilshan Pathmasiri Gunamuni Halowitage

Graduate Theses, Dissertations, and Problem Reports (ETD)

The effect of externally applied DC electric fields on flame structure was investigated in a stationary atmospheric axisymmetric laminar H₂–Air flame with less than 100 ppm carbon equivalent impurities. Flame OH chemiluminescence signals were recorded using a UV-sensitive CCD array as a function of voltage (+10 to -10 kV) applied to a stainless-steel ring electrode placed around the burner nozzle. Changes in chemiluminescence signal are reported as a function of electrode height above the burner, airflow, and fuel composition. Significant changes in OH* distributions were observed for voltages below -5 kV. Under optimum conditions, the height of the …

Development Of Probabilistic Dynamic Model Building And Bayesian Machine Learning Approaches, Samuel Oladayo Adeyemo

Graduate Theses, Dissertations, and Problem Reports (ETD)

Abstract

Development of Probabilistic Dynamic Model Building and Bayesian Machine Learning Approaches

Samuel Adeyemo

The recent years have seen a tremendous increase in the use of artificial intelligence (AI) and machine learning (ML) for the development of data-driven mathematical models needed for performing real-time optimization, model-based control, performance optimization, dynamic data reconciliation, and process performance monitoring. However, the development of data-driven models is faced with some challenges including lack of model interpretability, sensitivity of algorithm to noise in training data, limited extrapolation capabilities and violation of conservation laws. Drawing motivation from these existing gaps, this work aims to develop robust …

Advanced Techniques In Time Series Forecasting: From Deterministic Models To Deep Learning, Xue Bai

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation discusses three instances of temporal prediction, applied to population dynamics and deep learning.

In population modeling, dynamic processes are frequently represented by systems of differential equations, allowing for the analysis of various phenomena. The first application explores modeling cloned hematopoiesis in chronic myeloid leukemia (CML) via a nonlinear system of differential equations. By tracking the evolution of different cell compartments, including cycling and quiescent stem cells, progenitor cells, differentiated cells, and terminally differentiated cells, the model captures the transition from normal hematopoiesis to the chronic and accelerated-acute phases of CML. Three distinct non-zero steady states are identified, representing …

Assessing Carbon Sequestration Of Mixed Hardwood Forests Through Optimizing Harvesting Strategies And Biomass Utilization For Biochar, Bibek Aryal

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study investigated the long-term carbon stock of central Appalachian mixed hardwood forests under several harvesting strategies. The strategies were optimized to maximize both long-term carbon sequestration and timber supply during harvest using Mixed-Integer Linear Programming (MILP) models. Clear-cut (CC), Partial cut (PC), and mixed harvesting methods to unharvested conditions over 190 years were studied. Initially, harvested forests showed lower sequestration rates than unharvested forests but eventually surpassed them, with CC showing the highest rates over time. Younger forests, particularly those aged 85 to 130 years, exhibited peak carbon sequestration rates. Regarding carbon stock, the unharvested scenario initially had the …

Room Temperature Decarboxylative Amination Reactions Of Carboxylic Acids, Rabina Basnet

Graduate Theses, Dissertations, and Problem Reports (ETD)

Anilines are important structural motifs present in numerous natural products and pharmaceutically relevant compounds. Among the various synthetic strategies that have been developed, transition-metal-catalyzed cross-coupling reactions represent one of the most commonly employed methods for the formation of anilines. However, these approaches generally require pre-functionalized aryl coupling partners, and the utilization of more readily available, and structurally diverse coupling partners, such as carboxylic acids, would be desirable. Decarboxylative coupling reactions have garnered significant attention as an alternative approach to form new C-N bonds, and substantial progress has been made in this area. Nevertheless, these methods remain limited, with a predominant …

Three Essays On Energy Related To State Policies And Low Carbon Transitions, Pinky Thomas

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation consists of three essays on energy-related state policies and energy transition. Each paragraph below refers to the three abstracts for the three chapters in this dissertation, respectively.

The first essay is entitled: “Impacts of State Tax and Resource Ownership Policies on Extraction: Evidence from U.S. Natural Gas Production”. The innovation of combined use of horizontal drilling and hydraulic fracturing technologies during the 2000s has allowed natural gas producers in the United States to extract natural gas and liquids from deep shale formations in a cost-efficient manner. This essay evaluates whether unconventional gas production responds to tax changes, and …

Photoinduced Alpha-Hydroxy C–H Alkylation Of Mono-Alcohols Via Hydrogen Atom Transfer (Hat) Of An Activated Boron-Containing Complex, Courtney Deanna Glenn

Graduate Theses, Dissertations, and Problem Reports (ETD)

Hydroxy (-OH) groups are one of the most abundant functional groups found in natural products and pharmaceuticals with many of these compounds containing multiple alcohol classes. The ability to selectively functionalize a specific α-OH C–H bond in the presence of other competitive sites would provide straightforward access to new, potentially bioactive compounds. In recent literature, photoredox catalysis has been implemented to perform site and stereoselective α-OH C–H functionalization of cis-diol containing substrates. Incorporating an organoboron cocatalyst into these systems have proven to be crucial in decreasing the bond dissociation energy (BDE) and increasing hydricity of the α-OH C–H bond …

Evaluating Land Cover Change And Opportunities For Bioenergy Crop Development On Surface Mine Sites In West Virginia, U.S.A., Kenzie D. Kohrs

Graduate Theses, Dissertations, and Problem Reports (ETD)

Surface mining can impact land cover, forests, and water quality. Current reclamation strategies include revegetation with herbaceous species due to the ease and speed of cover establishment. Herbaceous and woody biomass crops have been used in various studies to reclaim surface mines and act as an alternative to nonrenewable energy sources. The objectives of this study were to quantify the state of vegetation growth on former surface mines in West Virginia over a 9-year period and identify suitable acreage for bioenergy production. During 2011 to 2020, we found that over 40,000 acres had been converted to forest and 40,000 acres …

Utilizing Suas-Based Remote Sensing For Sustainable Outdoor Recreational Trail Design And Monitoring, Isaac C. Kinder

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study utilizes sUAS-based remote sensing and hydrologic models to analyze and predict locations susceptible to water-based trail erosion. Erosion is frequently cited as the most significant environmental impact of trails and often requires costly design and management considerations. A professionally designed trail totaling 4 km in length was segmented based on presence or absence of water-based erosion for analyses and then flown with sUAS technology. Three Logistic regression (LR) models were generated utilizing several hydrologic terrain models of varying resolutions to determine the effects of spatial resolution on the models’ predictive accuracies. Receiver operator characteristics, kappa, and overall accuracy …

Implementing Unmanned Aerial Vehicles To Collect Human Gait Data At Distance And Altitude For Identification And Re-Identification, Donn E. Bartram

Graduate Theses, Dissertations, and Problem Reports (ETD)

Gait patterns are a class of biometric information pertaining to the way a person moves and poses. Gait information is unique to each person and can be used to identify and reidentify people. Historically, this task has been achieved through the use of multiple ground-based imaging sensors. However, as Unmanned Aerial Vehicles (UAVs) advance, they present the opportunity to evolve the process of persons identification and re-identification. Collecting human gait data using UAVs at distances ranging from 20m to 500m and altitudes ranging from 0m to 120m is a challenging task. The current biometric data collection methods, primarily designed for …

Investigation Of Deoxyfluorination Of Alkyl Alcohols Using Pentafluoropyridines Through A Covalent Intermediate, Christopher Allen Bias

Graduate Theses, Dissertations, and Problem Reports (ETD)

Organofluorines are an omnipresent class of organic molecules, especially in pharmaceuticals. Selective fluorination of drug molecules allows for the influence of properties including metabolic activity, solubility, and intrinsic potency. Deoxyfluorinations are typically performed via generation of nucleophilic fluoride from a deoxyfluorination agent. Traditionally, diethylaminosulfur trifluoride (DAST) is the reagent of choice for these reactions, and it remains a popular reagent today. However, it has a propensity to form elimination side products and explode. Several research groups have recently developed new classes of deoxyfluorination agents including imidazole-based reagents (PhenoFluor) and sulfonyl fluorides (PyFluor) that exhibit better functional group tolerance and much …

Modeling The Dynamics Of Radiation Belt Electrons And Ring Current Protons, Xingzhi Lyu

Graduate Theses, Dissertations, and Problem Reports (ETD)

Earth’s inner magnetosphere is a highly dynamic region with various charged particle populations and current systems. The radiation belts, composed of relativistic electrons and protons, is an environment that can pose significant risks to both spacecraft and humans in space; while the fluctuations of ring current, an electric current flowing around the earth consisting of energetic electrons and ions, can lead to severe disruptions in ground-based electrical systems. In this dissertation, we first modeled the long-term evolution of ring current protons based on the measurements of Van Allen Probes. By implementing a 1D radial diffusion model with charge exchange loss, …