Hafiza Aishah Hashim, Zalailah Salleh, Izzati Shuhaimi and Nurul Ain Najwa Ismail
A number of highly publicised scandals such as Enron, Lehman Brothers, Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of the effects of…
Abstract
Purpose
A number of highly publicised scandals such as Enron, Lehman Brothers, Parmalat, Satyam, Toshiba and 1MDB (to name a few) have heightened the awareness of the effects of fraudulent financial reporting. While enormous measures have been taken to curb the fraudulent activities among large and small businesses, the issues are still alarming worldwide. Thus, this study aims to explore the extent to which the prevalence of fraud risk in state-controlled companies and to enhance understanding of the underlying reasons of the fraudulent activities.
Design/methodology/approach
As this study is a descriptive and exploratory in nature, an exploratory case study method was used in four state-controlled companies. Using the fraud triangle theory to underpin this study, the qualitative face-to-face interviews were carried out with top management of the companies.
Findings
The study reveals a high risk of fraud occurrence at state-controlled companies that involve dealing with various suppliers, governments, customers and shareholders, even when standard operating procedures and rules and regulation are in place. The apparent reason for this phenomenon is attributed to not only opportunities but also incentives and rationalisations in engaging fraudulent activities.
Originality/value
As there are relatively few qualitative studies conducted in this area specifically among Malaysian state-controlled companies, this study extends the fraud literature by examining risk exposure and reasons underlying the fraudulent activities. The findings demonstrate that to a certain extent, the fraud triangle theory explains the motivations behind the fraudulent activities. The finding from this study is relevant to regulators, investors, companies and academicians in understanding, preventing and combating fraud.
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Mohd Ann Amirul Zulffiqal Md Sahar, Zainuriah Hassan, Sha Shiong Ng, Way Foong Lim, Khai Shenn Lau, Ezzah Azimah Alias, Mohd Anas Ahmad, Nur Atiqah Hamzah and Rahil Izzati Mohd Asri
The aims of this paper is to study the effects of the V/III ratio of indium gallium nitride (InGaN) quantum wells (QWs) on the structural, optical and electrical properties of…
Abstract
Purpose
The aims of this paper is to study the effects of the V/III ratio of indium gallium nitride (InGaN) quantum wells (QWs) on the structural, optical and electrical properties of near-ultraviolet light-emitting diode (NUV-LED).
Design/methodology/approach
InGaN-based NUV-LED is successfully grown on the c-plane patterned sapphire substrate at atmospheric pressure using metal organic chemical vapor deposition.
Findings
The indium composition and thickness of InGaN QWs increased as the V/III ratio increased from 20871 to 11824, according to high-resolution X-ray diffraction. The V/III ratio was also found to have an important effect on the surface morphology of the InGaN QWs and thus the surface morphology of the subsequent layers. Apart from that, the electroluminescence measurement revealed that the V/III ratio had a major impact on the light output power (LOP) and the emission peak wavelength of the NUV-LED. The LOP increased by up to 53% at 100 mA, and the emission peak wavelength of the NUV-LED changed to a longer wavelength as the V/III ratio decreased from 20871 to 11824.
Originality/value
This study discovered a relation between the V/III ratio and the properties of QWs, which resulted in the LOP enhancement of the NUV-LED. High TMIn flow rates, which produced a low V/III ratio, contribute to the increased LOP of NUV-LED.
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Nur Atiqah Hamzah, Mohd Anas Ahmad, Rahil Izzati Mohd Asri, Ezzah Azimah Alias, Mohd Ann Amirul Zulffiqal Md Sahar, Ng Sha Shiong and Zainuriah Hassan
The purpose of this paper is to enhance the efficiency of the LED by introducing three-step magnesium (Mg) doping profile. Attention was paid to the effects of the Mg doping…
Abstract
Purpose
The purpose of this paper is to enhance the efficiency of the LED by introducing three-step magnesium (Mg) doping profile. Attention was paid to the effects of the Mg doping concentration of the first p-GaN layer (i.e. layer close to the active region). Attention was paid to the effects of the Mg doping concentration of the first p-GaN layer (i.e. layer close to the active region).
Design/methodology/approach
Indium gallium nitride (InGaN)–based light-emitting diode (LED) was grown on a 4-inch c-plane patterned sapphire substrate using metal organic chemical vapor deposition. The Cp2Mg flow rates for the second and third p-GaN layers were set at 50 sccm and 325 sccm, respectively. For the first p-GaN layer, the Cp2Mg flow rate varied from 150 sccm to 300 sccm to achieve different Mg dopant concentrations.
Findings
The full width at half maximum (FWHM) for the GaN (102) plane increases with increasing Cp2Mg flow rate. FWHM for the sample with 150, 250 and 300 sccm Cp2Mg flow rates was 233 arcsec, 236 arcsec and 245 arcsec, respectively. This result indicates that the edge and mixed dislocations in the p-GaN layer were increased with increasing Cp2Mg flow rate. Atomic force microscopy (AFM) results reveal that the sample grown with 300 sccm exhibits the highest surface roughness, followed by 150 sccm and 250 sccm. The surface roughness of these samples is 2.40 nm, 2.12 nm and 2.08 nm, respectively. Simultaneously, the photoluminescence (PL) spectrum of the 250 sccm sample shows the highest band edge intensity over the yellow band ratio compared to that of other samples. The light output power measurements found that the sample with 250 sccm exhibits high output power because of sufficient hole injection toward the active region.
Originality/value
Through this study, the three steps of the Mg profile on the p-GaN layer were proposed to show high-efficiency InGaN-based LED. The optimal Mg concentration was studied on the first p-GaN layer (i.e. layer close to active region) to improve the LED performance by varying the Cp2Mg flow rate. This finding was in line with the result of PL and AFM results when the samples with 250 sccm have the highest Mg acceptor and good surface quality of the p-GaN layer. It can be deduced that the first p-GaN layer doping has a significant effect on the crystalline quality, surface roughness and light emission properties of the LED epi structure.