Fraud Prevention Mechanisms of Malaysian Government-Linked Companies： An Assessment of Existence and Effectiveness

Understanding the root causes of fraud and learning about the most effective fraud prevention mechanisms are critical in reducing the incidence of financial fraud. Therefore, this study solicits the views of fraud investigators on the existence and effectiveness of fraud prevention mechanisms within Government-Linked Companies （GLCs）. Specifically, effective fraud prevention mechanisms （FPM） should be undertaken by five critical groups, namely the board of directors, audit committees, external auditors, internal auditors, and anti-fraud specialists. A total of 147 questionnaires were distributed to fraud investigators of all public listed GLCs in Malaysia. Out of those, a total of 45 usable responses were received, which represents an effective response rate of 30.6%. In terms of existence, the respondents ranked ＂management review of internal controls＂ and ＂external audits of financial statements＂ as the top-most FPMs. This was followed by other mechanisms such as operational audits, internal audits and internal control review/improvements by departments. Out of the 27 fraud prevention mechanisms, fraud investigators perceiyed surprise audits, fraud hotline, fraud prevention program and training, anti-fraud policy, fraud vulnerability reviews, operational audits, whistle-blowing policy, internal audit or fraud examination department, and, imposing penalty and disciplinary action as more effective than the others. Overall, this study provides important insights to practitioners and organizations in identifying fraud prevention mechanisms that are most effective.

Effect of Dietary Resistant Starch on Prevention and Treatment of Obesity-related Diseases and Its Possible Mechanisms

Overweight or obesity has become a serious public health problem in the world, scientists are concentrating their efforts on exploring novel ways to treat obesity. Nowadays, the availabilities of bariatric surgery and pharmacotherapy have enhanced obesity treatment, but it should has support from diet, physical exercise and lifestyle modification, especially the functional food. Resistant starch, an indigestible starch, has been studied for years for its beneficial effects on regulating blood glucose level and lipid metabolism. The aim of this review is to summarize the effect of resistant starch on weight loss and the possible mechanisms. According to numerous previous studies it could be concluded that resistant starch can reduce fat accumulation, enhance insulin sensitivity, regulate blood glucose level and lipid metabolism. Recent investigations have focused on the possible associations between resistant starch and incretins as well as gut microbiota. Resistant starch seems to be a promising dietary fiber for the prevention or treatment of obesity and its related diseases.

Suspension mechanism and application of sand-suspended slurry for coalmine fire prevention

North and west China has abundant coal resources, however, such resources make these regions prone to serious mine fire disasters. Although the copious sand and fly ash resources found in these areas can be used as fire-fighting materials, conventional grouting is expensive because of water shortage and loess particles. A new compound material(i.e., a sand-suspended colloid), which comprises a mineral inorganic gel and an organic polymer, is developed in the current study to improve the quality of sand injection and reduce water wastage when grouting. The new material can steadily suspend the sand, through the addition of a small amount of colloid yielding steady sand-suspended slurry. The process of producing the slurry is convenient and quick, overcoming the shortage of sand-suspending thickeners which need heat and are difficult to produce. The space work model based on the theory of the double-electric layer is established to study the suspended mechanism of the solid particles in the sand-suspended colloid.The dispersion effect of the sand-suspended colloid is demonstrated by the incorporation of the electrostatic effect by the double-electric layer and the steric hindrance effect on the sand particles, ensuring the stability of the colloid system and the steady suspension of sand particles in the sand-suspended colloid.Mechanical analysis indicates that the sand is suspended steadily under the condition that the rock sand particles stress on the lower part of the fluid is less than the yield stress of the colloid. Finally, the fireprevention technology of sand suspension was applied and tested in the Daliuta Coal Mine, achieving successful results.

Analysis on the Ways to Prevention and Cure of Sexual Harassment On the Campus under the Perspective of Gender Equal Education

Sexual harassment on campus has increasingly become the focus of widespread attention from all walks of life. The special identity of subject and object of sexual harassment on campus, concealed action, long cycle, mainly come from the idea of a deep dilemma, namely the lack of social gender equity. And the first premise to realize social gender equality is to ensure the education gender justice. Therefore, we need to draw lessons from the experience of the gender equality education in Taiwan, clear the social differences in the mind, respect for diverse gender culture; At the legislative level, improve laws and regulations, safeguard formal sources of law; At the system level, set up specialized agencies, through the permeability of course teaching, the strengthening of construction of teaching staff and the academic research, systematically discuss the effective path to construct mechanism of campus sexual harassment prevention.

A Research on the State-owned Enterprise’s Anti-Corruption Risk Prevention Mechanism and Internal Control Construction

Since the commence of 18th National Congress of the Communist Party of China, the CPC Central Committee represented by General Secretary Xi Jinping, has attached unprecedented importance to anti corruption construction and has strengthened the investigation degree on the disciplinary offence behaviors of the party member the leading cadres, which kills rampant misbehaviors around the people from the source. State-owned enterprises are the pillar of the national economy, which should respond to call of the country, in a bid to strengthen the construction of honest and integrity, prevent risks, and build a perfect internal control mechanism. Focusing on the state-owned enterprise’s anti-corruption risk prevention mechanism and internal control construction, this paper conducts a research aiming at starting a discussion.

Dimethylacetamide-induced Hepatic Injury in Vitro: Mechanism and Potential Preventive Strategy

N,N-Dimethylacetamide （DMAc） is a widely used organic solvent in modern chemical industry with low to moderate hepatotoxicity to occupational health of employees. But so far, there are fewer and less conclusive data concerning its pathogenic mechanism in detail. In current study, the toxicity of DMAc was firstly investigated on human normal hepatocytes （LO-2）, using a series of molecular biology measurements to ananlyze the effect and mechanism of DMAc-induced hepatic cell injury and explore effective prophylactic measures. We found that DMAc triggered LO-2 apoptosis in a obviously dose-dependent manner, caused by increased ROS generation and activation of Bcl-2 pathway. Significantly, glutathione （GSH） rather than vitamin C （Vit C） could partially inhibit DMAc-induced apoptosis thus showing potential as a effective precaution for workers.

The Mechanism of Ground Granulated Blastfurnace Slag Preventing Alkali Aggregate Reaction

Three different methods were applied to study the alkali content of gelpores in cement. In the closed system, the concentration of K＋, Na＋ and OH - have not reduced with the increase of age. In the open system, the diffusion and transferring of K＋ and Na＋ towards free space leads to the de-crease of total alkali content. In the micro-analysis system, the contents of K＋ and Na＋ in the first hy- drated layer of ground granulated blastfurnace slag （GBFS） are very low, while the contents of calcium and magnesium are relatively high. This phenomenon shows that the mechanism of GBFS preventing alkali aggregate reaction （AAR） is： when GBFS is dissolved by alkali medium, SiO2 and Al2O3 are dissolved into the cement matrix, then around GBFS particles form reaction rings rich in Ca2＋ and Mg^2＋, and the C-S-H gel of positive charges formed in the area repulses K＋ and Na＋, which are forced to transfer to the mortar＇s matrix, pore or mortar sample surface. The transferred K ^＋ and Na^＋ form alkali gel products with other dissolved ions, then become evenly distributed in the mortar sample and react with Ca（OH）2 in pore solutions to form （Na,K）x-2z·zCa·（SiO2）y·（OH）x gel products; and thus changes the AAR gel products＇ structure. The gel products will not expand, and so they can delay expansion destruction.

Outburst control technology for rapid excavation in severe outburst coal

The advantages and disadvantages of various outburst prevention measures inheading face were analyzed.The mechanism of outburst prevention about hydraulic extrusionmeasure was studied, the technological parameters were introduced, and the effectof outburst prevention was investigated.The in-situ experimental results show that thehydraulic extrusion measures are applied in serious outburst mine, not only the stress ofstimulate outburst is eliminated effectively but also the gas in coal seam is released efficiently,the measures get obvious effect on coal and gas outburst prevention, and theroadway driving speed is increased by 1.5 times, implementing a safe and rapid excavation.

Risk Analysis and its Preventive Mechanism in Government Purchasing Elderly Home -Based Service from NGOs： A Theoretical Framework

Outsourcing elderly home-based service reduces risk, improves service quality and efficiency while there are risks mainly for demand-side risk and supply-side risk. In order to prevent these risks, risk-management framework should be constructed with risk preparedness, risk identification, risk analysis, risk assessment and risk disposal as a whole process. Finally, this paper puts forward some suggestions to strengthen the legal regulation, improve the supervision mechanism, strengthen the purchasing performance evaluation and improve the capability ofnonprofits to delivery the service and so on,

Perfect Shanghai Community Support Mechanism importance

With the aging of our population is growing significantly, pension issues are also increasingly prominent in the family pension, social pension and retirement communities, and retirement communities have both advantages and both have their own characteristics and become an effective means to solve the pension problem, Shanghai is currently analyzing the situation and problems of the pension on the basis of the Shanghai community care services continue to improve mechanisms to forward the healthy and orderly development of Shanghai pension service mechanism.

The Implementation of the Global Minimum Tax(GloBE):The Need for an Effective Dispute Prevention and Resolution Mechanism

The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and resolution mechanism.However,the development of a dispute prevention and resolution framework for the GloBE rules faces significant challenges.This article offers two possible options for an effective dispute prevention and resolution mechanism:a model based on reciprocal domestic legislations and the multilateral convention model.

In vitro Metabolomic Approaches to Investigating the Potential Biological Effects of Phenolic Compounds:An Update

Dietary phenolic compounds （PCs） have been receiving intercst lor their presumcd roles ill disease prevention. However, there is a lack of studies on the underlying molecular mechanisnls. In this regard, in vitro metabolomic approaches are suitable for the investigation o1 the molecular changes in response to PC exposure. Up to date, the biological effects of PCs have only been cxalnined for PCs from rosemary （Rosmarinus officinalis）, olive oil, and reSVCl-atrol using cell-based mctabolomic approach, although transcriptomic and/or proteomic studies have also been conducted in the same in vi[ro cell experiment in some cases. Our integral analysis of the reviewed studies suggest that PCs may be involved not only in basic cellular processes or macro-and micro-nutrient meta- bolism, but also in specific metabolic pathways that have been thoroughly investigated. These modulated pathways could have a clinical impact on neurodegenerativc diseases, type 2 diabetes, cancer, and cardiovascular diseases. In conclusion, the in vitro metabolomic approaches provide additional information of the molecular mechanisms involved in disease risk reduction of dietary PCs. In order to elucidate the mechanisms of action of PCs, more metabolomic cell-based studies are nccdcd and testing the physiological conjugated forms of PCs in these cell systems could be of special interest.

Study and Application of Fuel-breaks in Southwest China

All of the plants can be combusted. The mechanism of forest belts resistance is that the tree specieswerent liable to be burned compared with other plant species. In this paper new concepts on fire resistanttrees and fuel-breaks trees were presented. The fire resistance mechanism includes 3 aspects, fire-resistanttree species, rational construction forest belts and environment. Tree crowns can resist fire forwarding.Forest belts can form the environment, which is not easy to fire, and also make fuels distributed discontinuous.The network of forest belts has large area of conifer forest segregated. The ideal fire resistant tree species hadbetter to embrace some characteristics, such as high fire resistance, rational planting and biological characteristics.

Raising Tax Certainty in Singapore

Tax certainty is key for both businesses and governments to optimise investments and economic progress.This article shares the experience of the Inland Revenue Authority of Singapore and the approaches taken to provide a more certain tax environment for taxpayers.