Search results for: computer fraud

Authors: Haoqi Gao, Koichi Ogawara

Abstract:

Retinal vascular segmentation of color fundus is the basis of ophthalmic computer-aided diagnosis and large-scale disease screening systems. Early screening of fundus diseases has great value for clinical medical diagnosis. The traditional methods depend on the experience of the doctor, which is time-consuming, labor-intensive, and inefficient. Furthermore, medical images are scarce and fraught with legal concerns regarding patient privacy. In this paper, we propose a new Generative Adversarial Network based on CycleGAN for retinal fundus images. This method can generate not only synthetic fundus images but also generate corresponding segmentation masks, which has certain application value and challenge in computer vision and computer graphics. In the results, we evaluate our proposed method from both quantitative and qualitative. For generated segmented images, our method achieves dice coefficient of 0.81 and PR of 0.89 on DRIVE dataset. For generated synthetic fundus images, we use ”Toy Experiment” to verify the state-of-the-art performance of our method.

Keywords: retinal vascular segmentations, generative ad-versarial network, cyclegan, fundus images

Procedia PDF Downloads 144

Authors: Yi Yang, Jiasong Sun

Abstract:

Almost every aspect of our daily lives is now intertwined with some degree of human-computer interaction (HCI). HCI courses draw on knowledge from disciplines as diverse as computer science, psychology, design principles, anthropology, and more. Our HCI courses, named the Media and Cognition course, are constantly updated to reflect state-of-the-art technological advancements such as virtual reality, augmented reality, and artificial intelligence-based interactions. For more than a decade, our course has used an interest-based approach to teaching, in which students proactively propose some research-based questions and collaborate with teachers, using course knowledge to explore potential solutions. Semantic communication plays a key role in facilitating understanding and interaction between users and computer systems, ultimately enhancing system usability and user experience. The advancements in AI-generated technology, which have gained significant attention from both academia and industry in recent years, are exemplified by language models like GPT-3 that generate human-like dialogues from given prompts. Our latest version of the Human-Computer Interaction course practices a semantic communication platform based on AI-generated techniques. The purpose of this semantic communication is twofold: to extract and transmit task-specific information while ensuring efficient end-to-end communication with minimal latency. An AI-generated semantic communication platform evaluates the retention of signal sources and converts low-retain ability visual signals into textual prompts. These data are transmitted through AI-generated techniques and reconstructed at the receiving end; on the other hand, visual signals with a high retain ability rate are compressed and transmitted according to their respective regions. The platform and associated research are a testament to our students' growing ability to independently investigate state-of-the-art technologies.

Keywords: human-computer interaction, media and cognition course, semantic communication, retainability, prompts

Procedia PDF Downloads 116

Authors: Polychronis Kapalidis

Abstract:

In recent years, researchers have started to turn their attention to cyber security and maritime security independently, neglecting, in most cases, to examine the areas where these two critical issues are intertwined. The impact of cybersecurity issues on the maritime economy is emerging dramatically. Maritime transport and all related activities are conducted by technology-intensive platforms, which today rely heavily on information systems. The paper’s argument is that when no defense is completely effective against cyber attacks, it is vital to test responses to the inevitable incursions. Hence, preparedness in the form of testing existing cybersecurity structure via different tools for potential attacks is vital for minimizing risks. Traditional criminal activities may further be facilitated and evolved through the misuse of cyberspace. Kidnap, piracy, fraud, theft of cargo and imposition of ransomware are the major of these activities that mainly target the industry’s most valuable asset; the ship. The paper, adopting a case-study analysis, based on stakeholder consultation and secondary data analysis, namely policy and strategic-related documentation, presents the importance of holistic testing in the sector. Arguing that poor understanding of the issue leads to the adoption of ineffective policies the paper will present the level of awareness within the industry and assess the risks and vulnerabilities of ships to these cybercriminal activities. It will conclude by suggesting that testing procedures must be focused on three main pillars within the maritime transport sector: the human factor, the infrastructure, and the procedures.

Keywords: cybercrime, cybersecurity, organized crime, risk mitigation

Procedia PDF Downloads 160

Authors: Saikiran Subbagari, Avinash Malladhi

Abstract:

Anti Money Laundering (AML) regulations are designed to prevent money laundering and terrorist financing activities worldwide. Financial institutions around the world are legally obligated to identify, assess and mitigate the risks associated with money laundering and report any suspicious transactions to governing authorities. With increasing volumes of data to analyze, financial institutions seek to automate their AML processes. In the rise of financial crimes, optical character recognition (OCR), in combination with machine learning (ML) algorithms, serves as a crucial tool for automating AML processes by extracting the data from documents and identifying suspicious transactions. In this paper, we examine the utilization of OCR for AML and delve into various OCR techniques employed in AML processes. These techniques encompass template-based, feature-based, neural network-based, natural language processing (NLP), hidden markov models (HMMs), conditional random fields (CRFs), binarizations, pattern matching and stroke width transform (SWT). We evaluate each technique, discussing their strengths and constraints. Also, we emphasize on how OCR can improve the accuracy of customer identity verification by comparing the extracted text with the office of foreign assets control (OFAC) watchlist. We will also discuss how OCR helps to overcome language barriers in AML compliance. We also address the implementation challenges that OCR-based AML systems may face and offer recommendations for financial institutions based on the data from previous research studies, which illustrate the effectiveness of OCR-based AML.

Keywords: anti-money laundering, compliance, financial crimes, fraud detection, machine learning, optical character recognition

Procedia PDF Downloads 146

Authors: Nami Takase

Abstract:

Computer-mediated-communication allows people to connect and interact with each other as if they were sharing the same space. The current study examined the effects of using video letters (VLs) on the development of second language speaking skills of Common European Framework of Reference for Languages (CEFR) A1 and CEFR B2 level learners of English as a foreign language. Two groups were formed to measure the impact of VLs. The experimental and control groups were given the same topic, and both groups worked with a native English-speaking university student from the United States of America. Students in the experimental group exchanged VLs, and students in the control group used video conferencing. Pre- and post-tests were conducted to examine the effects of each practice mode. The transcribed speech-text data showed that the VL group had improved speech accuracy scores, while the video conferencing group had increased sentence complexity scores. The use of VLs may be more effective for beginner-level learners because they are able to notice their own errors and replay videos to better understand the native speaker’s speech at their own pace. Both the VL and video conferencing groups provided positive feedback regarding their interactions with native speakers. The results showed how different types of computer-mediated communication impacts different areas of language learning and speaking practice and how each of these types of online communication tool is suited to different teaching objectives.

Keywords: computer-assisted-language-learning, computer-mediated-communication, english as a foreign language, speaking

Procedia PDF Downloads 100

Authors: Ahmed Machmoum, Malika El Kyal

Abstract:

We consider iterative parallel multi-splitting method for differential algebraic equations. The main feature of the proposed idea is to use the asynchronous form. We prove that the multi-splitting technique can effectively accelerate the convergent performance of the iterative process. The main characteristic of an asynchronous mode is that the local algorithm not have to wait at predetermined messages to become available. We allow some processors to communicate more frequently than others, and we allow the communication delays tobe substantial and unpredictable. Note that synchronous algorithms in the computer science sense are particular cases of our formulation of asynchronous one.

Keywords: computer, multi-splitting methods, asynchronous mode, differential algebraic systems

Procedia PDF Downloads 549

Authors: Augustine Ndudi Egere, Shehu Adamu, Esther Ishaya Solomon

Abstract:

As internet accessibility and smartphones continue to increase in Nigeria, Africa’s most populous country, social media platforms have become ubiquitous, causing students of 18-25 age brackets to spend more time on social media. The research investigated the impact of prolonged social media use on the physical health of students, with a specific focus on computer vision syndrome, hand pain, headaches and mental status. The study adopted a mixed-methods approach combining quantitative surveys to gather statistical data on usage patterns and symptoms, along with qualitative interviews into the experiences and perceptions of medical practitioners concerning cases under study within the geopolitical region. The result was analyzed using Regression analysis. It was observed that there is a significant correlation between social media usage by the students in the study age bracket concerning computer vision syndrome, hand pain, headache and general mental status. The research concluded by providing valuable insights into potential interventions and strategies to mitigate the adverse effects of excessive social media use on student well-being and recommends, among others, that educational institutions, parents, and students themselves collaborate to implement strategies aimed at promoting responsible and balanced use of social media.

Keywords: social media, student health, computer vision syndrome, hand pain, headaches, mental staus

Procedia PDF Downloads 47

Authors: R. L. Ujjwal, Abhishek Jain

Abstract:

In the field of computer vision, most facial variations such as identity, expression, emotions and gender have been extensively studied. Automatic age estimation has been rarely explored. With age progression of a human, the features of the face changes. This paper is providing a new comparable study of different type of algorithm to feature extraction [Hybrid features using HAAR cascade & HOG features] & classification [KNN & SVM] training dataset. By using these algorithms we are trying to find out one of the best classification algorithms. Same thing we have done on the feature selection part, we extract the feature by using HAAR cascade and HOG. This work will be done in context of age group classification model.

Keywords: computer vision, age group, face detection

Procedia PDF Downloads 370

Authors: Monica Violeta Achim, Sorin Nicolae Borlea

Abstract:

This aim of this work is to stress the needs for enhancing the role of forensic accounting in fighting economic and financial crime, in the context of the new international regulation movements in this area enhanced by the International Federation of Accountants (IFAC). Corruption, money laundering, tax evasion and other frauds significant hamper the economic growth and human development and, ultimately, the UN Sustainable Development Goals. The present paper also stresses the role of good governance in fighting the frauds, in order to achieve the most suitable sustainable development of the society. In this view, we made a bibliometric systematic review on forensic accounting and its contribution towards fraud detection and prevention and theirs relationship with good governance and Sustainable Developments Goals (SDGs). In this view, two powerful bibliometric visual software tools, VosViewer and CiteSpace are used in order to analyze published papers identifies in Scopus and Web of Science databases over the time. Our findings reveal the main red flags identified in literature as used tools by forensic accounting, the evolution in time of the interest of the topic, the distribution in space among world countries and connectivity with patterns of a good governance. Visual designs and scientific maps are useful to show these findings, in a visual way. Our findings are useful for managers and policy makers to provide important avenues that may help in reaching the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, in the area of using forensic accounting in preventing frauds.

Keywords: forensic accounting, frauds, red flags, SDGs

Procedia PDF Downloads 140

Authors: Leila Goosen, Dalize van Heerden

Abstract:

The performance outcomes of first year Computer Science and Information Technology students across the world are of great concern, whether they are being taught in a face-to-face environment or via distance education. In the face-to-face environment, it is, however, somewhat easier to teach and support students than it is in a distance education environment. The face-to-face academic can more easily gauge the level of understanding and participation of students and implement interventions to address issues, which may arise. With the inroads that Web 2.0 and Web 3.0 technologies are making, the world of online teaching and learning are rapidly expanding, bringing about technologies, which allows for similar interactions between online academics and their students as available to their face-to-face counter parts. At the University of South Africa (UNISA), the Learning Management System (LMS) is called myUNISA and it is deployed on a SAKAI platform. In this paper, we will take a look at some of the myUNISA technologies implemented in the teaching of a first year programming course, how they are implemented and, in some cases, we will indicate how this affects the performance outcomes of students.

Keywords: computer science, Distance Education Technologies, Learning Management System, face-to-face environment

Procedia PDF Downloads 496

Authors: Archen Sara Vincent

Abstract:

Gambling is the practice or act of betting or wagering on uncertain events with the hope of winning money or any other valuable assets. Nowadays, the practice of gambling can be seen in almost all grounds of events, especially in sports. In sports, this is commonly known among people as sports betting. The history of gambling can be traced about 2,000 years back. It originated from Greeks, from Greeks to the Romans, then to England, where betting on horse races was much popular among the elites. The evolution of gambling in sports has made a greater impact in the modern era. In India, the legality of gambling in sports is regulated by The Public Gambling Act 1867, which prohibits gambling activities in public places. The major draw of this statute is that it does not have specific laws regarding online sports gambling. Section 30 of The Indian Contract Act 1872 considers wagering agreements void. However, there are certain exceptions for this section, that is, (1) state-owned lotteries and (2) wagering on horse races with a sum of Rupees 500 or upward. As per the Indian Constitution, the rules regarding sports gambling are within the powers of the state legislatures. Some of the states have enacted their own laws which explicitly permit or prohibit gambling within their jurisdiction. Recently in Tamilnadu, The Tamilnadu Gaming Act was amended in 2021 to completely ban online gambling and betting. Moreover, the Central Government has introduced the Online Gaming and Prevention of Fraud Bill, 2018, to legalize and regulate sports betting in India. However, this bill has not yet been passed as law. Now as the Indian legal system does not have a specific rule regarding online sports gambling, sports betting companies use this major drawback and attract people to use the gambling and betting apps by advertising with well-known sports players and other celebrities. This paper aims to critically evaluate gambling in sports and the laws relating to it in India.

Keywords: history of gambling, The Public Gambling Act 1862, state legislations, gambling in India

Procedia PDF Downloads 80

Authors: Havish Nalapareddy, Mark V. Albert, Ranak Bansal, Avi Udash, Lin Lin

Abstract:

Students engage in many course projects during their degree programs. However, impactful projects often need a time frame longer than a single semester. Ideally, projects are documented and structured to be readily accessible to future students who may choose to continue the project, with features that emphasize the local community, university, or course structure. The Research and Project Portal (RAPP) is a place where students can post both their completed and ongoing projects with all the resources and tools used. This portal allows students to see what other students have done in the past, in the same university environment, related to their domain of interest. Computer science instructors or students selecting projects can use this portal to assign or choose an incomplete project. Additionally, this portal allows non-computer science faculty and industry collaborators to document their project ideas for students in courses to prototype directly, rather than directly soliciting the help of instructors in engaging students. RAPP serves as a platform linking students across classes and faculty both in and out of computer science courses on joint projects to encourage long-term project efforts across semesters or years.

Keywords: education, technology, research, academic portal

Procedia PDF Downloads 138

Authors: Rabih Joseph Nabhan

Abstract:

This case study explores the impact of two major computer software programs Learn to Speak English and Learn English Spelling and Pronunciation, and some Internet search engines such as Google on mending the decoding and spelling deficiency of Simon X, a dyslexic student. The improvement in decoding and spelling may result in better reading comprehension and composition writing. Some computer programs and Internet materials can help regain the missing awareness and consequently restore his self-confidence and self-esteem. In addition, this study provides a systematic plan comprising a set of activities (four computer programs and Internet materials) which address the problem from the lowest to the highest levels of phoneme and phonological awareness. Four methods of data collection (accounts, observations, published tests, and interviews) create the triangulation to validly and reliably collect data before the plan, during the plan, and after the plan. The data collected are analyzed quantitatively and qualitatively. Sometimes the analysis is either quantitative or qualitative, and some other times a combination of both. Tables and figures are utilized to provide a clear and uncomplicated illustration of some data. The improvement in the decoding, spelling, reading comprehension, and composition writing skills that occurred is proved through the use of authentic materials performed by the student under study. Such materials are a comparison between two sample passages written by the learner before and after the plan, a genuine computer chat conversation, and the scores of the academic year that followed the execution of the plan. Based on these results, the researcher recommends further studies on other Lebanese dyslexic learners using the computer to mend their language problem in order to design and make a most reliable software program that can address this disability more efficiently and successfully.

Keywords: analysis, awareness, dyslexic, software

Procedia PDF Downloads 227

Authors: Alex Elentukh

Abstract:

The paper is based on data collected from final exams administered during five years of teaching the graduate course in software engineering. The visualization instrument with four distinct personas has been used to improve the effectiveness of each class. The study offers a plethora of clues toward students' behavioral preferences. Diversity among students (professional background, physical proximity) is too significant to assume a single face of a learner. This is particularly true for a body of online graduate students in computer science. Conclusions of the study (each learner is unique, and each class is unique) are extrapolated to demystify the notion of an 'average software engineer.' An immediate direction for an educator is to ensure a course applies to a wide audience of very different individuals. On the other hand, a student should be clear about his/her abilities and preferences - to follow the most effective learning path.

Keywords: K.3.2 computer and information science education, learner profiling, adaptive learning, software engineering

Procedia PDF Downloads 104

Authors: Shu-Min Tsao, Chung-Ming Lo, Shao-Chun Chen

Abstract:

Most diabetes patients tend to suffer from its complication of retina diseases. Therefore, early detection and early treatment are important. In clinical examinations, using color fundus image was the most convenient and available examination method. According to the exudates appeared in the retinal image, the status of retina can be confirmed. However, the routine screening of diabetic retinopathy by color fundus images would bring time-consuming tasks to physicians. This study thus proposed a computer-aided exudate diagnosis for the screening of diabetic retinopathy. After removing vessels and optic disc in the retinal image, six quantitative features including region number, region area, and gray-scale values etc… were extracted from the remaining regions for classification. As results, all six features were evaluated to be statistically significant (p-value < 0.001). The accuracy of classifying the retinal images into normal and diabetic retinopathy achieved 82%. Based on this system, the clinical workload could be reduced. The examination procedure may also be improved to be more efficient.

Keywords: computer-aided diagnosis, diabetic retinopathy, exudate, image processing

Procedia PDF Downloads 274

Authors: Nisha James, Shubha Ranganathan

Abstract:

One of the most poignant forms of organized crime against women, which has rarely made it to the world of Indian cinema, is that of sex trafficking, i.e. the forcible involvement of women in the sex trade through fraud or coercion (Hughes, 2005). In the space of Indian cinema, much of the spotlight has been on the sensational drug trafficking and gang mafia of Bombay. During our research on sex trafficking, the rehabilitated women interviewed often expressed strong criticism about mass media’s naive portrayal of prostitutes as money-minting, happy and sexually driven women. They argued that this unrealistic portrayal ignored the fact that this was not a reality for the majority of trafficked women. Given the gravity of sex trafficking as a human rights issue, it is, therefore, refreshing to see three recent films on sex trafficking in Indian Languages – Naa Bangaaru Talli (2014, Telugu), Mardaani (2014, Hindi) and Lakshmi (2014, Hindi). This paper reviews these three films to explore the portrayal of the everyday reality of trafficking for women. Film analysis was used to understand the representation of psychological issues in the media. The strength of these movies starts with their inspirations which are of true stories and that they are all aimed at bringing awareness about the issue of sex trafficking, which is a rising social evil in Indian society though none of the three films move to portray the next phase of rehabilitation and reintegration of victims, which is a very complex and important process in the life of a survivor. According to findings, survivors of sex trafficking find the rehabilitation and reintegration into society to be a slow and tough part of their life as they continuously face stigma and social exclusion and have to strive to live against all odds of non-acceptance starting from their family.

Keywords: film review, Indian films, sex trafficking, survivors

Procedia PDF Downloads 440

Authors: Oluyemi Christianah Ojo

Abstract:

This study seeks to investigate the quality of ICT provided in the new Caring Heart schools in Ondo State, Nigeria. The population for the study was all caring Heart Mega Schools in Ondo State, Nigeria. Research questions were generated; two instruments CCCMS and TQCUC were used to elicit information from the schools and the teachers. The study adopts descriptive survey approach. The studies revealed and concluded that ICT components were available and adequate in these schools, Charts showing ICT components and other forms of computer devices used as instructional materials were available but were not adequate; teachers teaching computer studies are competent in the delivery of instructions and in handling computer gadgets in the laboratory. The study recommended the provision of steady electricity, uninterrupted internet facilities and provision of adequate ICT components and charts for effective teaching delivery and learning.

Keywords: facilities, information communication technology, mega primary school, primary education

Procedia PDF Downloads 297

Authors: Hanan K. Hassanein

Abstract:

Task-based language teaching (TBLT) and focus on form instruction (FFI) methods were proven to improve quality and quantity of immediate language production. However, studies that compare between the effectiveness of the language production when using TBLT versus FFI are very little with results that are not consistent. Moreover, teaching Arabic using TBLT is a new field with few research that has investigated its application inside classrooms. Furthermore, to the best knowledge of the researcher, there are no prior studies that compared teaching Arabic as a foreign language in a classroom setting using computer-assisted task-based language teaching (CATBLT) with computer-assisted form focused language instruction (CAFFI). Accordingly, the focus of this presentation is to display CATBLT and CAFFI tools when teaching Arabic as a foreign language as well as demonstrate an experimental study that aims to identify whether or not CATBLT is a more effective instruction method. The effectiveness will be determined through comparing CATBLT and CAFFI in terms of accuracy, lexical complexity, and fluency of language produced by students. The participants of the study are 20 students enrolled in two intermediate-level Arabic as a foreign language classes. The experiment will take place over the course of 7 days. Based on a study conducted by Abdurrahman Arslanyilmaz for teaching Turkish as a second language, an in-house computer assisted tool for the TBLT and another one for FFI will be designed for the experiment. The experimental group will be instructed using the in-house CATBLT tool and the control group will be taught through the in-house CAFFI tool. The data that will be analyzed are the dialogues produced by students in both the experimental and control groups when completing a task or communicating in conversational activities. The dialogues of both groups will be analyzed to understand the effect of the type of instruction (CATBLT or CAFFI) on accuracy, lexical complexity, and fluency. Thus, the study aims to demonstrate whether or not there is an instruction method that positively affects the language produced by students learning Arabic as a foreign language more than the other.

Keywords: computer assisted language teaching, foreign language teaching, form-focused instruction, task based language teaching

Procedia PDF Downloads 252

Authors: Sina Saadati

Abstract:

OpenSim is a well-known software in biomechanical studies. There are worthy algorithms developed in this program which are used for modeling and simulation of human motions. In this research, we analyze the OpenSim application from the computer science perspective. It is important that every application have a user-friendly interface. An effective user interface can decrease the time, costs, and energy needed to learn how to use a program. In this paper, we survey the user interface of OpenSim as an important factor of the software. Finally, we infer that there are many challenges to be addressed in the development of OpenSim.

Keywords: biomechanics, computer engineering, graphical user interface, modeling and simulation, interface effectiveness

Procedia PDF Downloads 96

Authors: Janusz Bobulski, Kamila Pasternak

Abstract:

Despite many years of effort and research, the problem of waste management is still current. So far, no fully effective waste management system has been developed. Many programs and projects improve statistics on the percentage of waste recycled every year. In these efforts, it is worth using modern Computer Vision techniques supported by artificial intelligence. In the article, we present a method of identifying plastic waste based on the asymmetry analysis of the histogram of the image containing the waste. The method is simple but effective (94%), which allows it to be implemented on devices with low computing power, in particular on microcomputers. Such de-vices will be used both at home and in waste sorting plants.

Keywords: waste management, environmental protection, image processing, computer vision

Procedia PDF Downloads 120

Authors: Itsuo Yokoyama, Rikako Kikuti, Miti Sekikawa, Tosinori Asai, Sarai Tsuyoshi

Abstract:

Introduction: Vascular access for hemodialysis therapy is often difficult, even for experienced medical personnel. Ultrasound guided needle placement have been performed occasionally but is not always helpful in certain cases with complicated vascular anatomy. Obtaining precise anatomical knowledge of the vascular structure is important to prevent access-related complications. With augmented reality (AR) device such as AR glasses, the virtual vascular structure is shown superimposed on the actual patient vessels, thus enabling the operator to maneuver catheter placement easily with free both hands. We herein report our method of AR guided vascular access method in dialysis treatment Methods: Three dimensional (3D) object of the arm with arteriovenous fistula is computer graphically created with 3D software from the data obtained by computer tomography, ultrasound echogram, and image scanner. The 3D vascular object thus created is viewed on the screen of the AR digital display device (such as AR glass or iPad). The picture of the vascular anatomical structure becomes visible, which is superimposed over the real patient’s arm, thereby the needle insertion be performed under the guidance of AR visualization with ease. By this method, technical difficulty in catheter placement for dialysis can be lessened and performed safely. Considerations: Virtual reality technology has been applied in various fields and medical use is not an exception. Yet AR devices have not been widely used among medical professions. Visualization of the virtual vascular object can be achieved by creation of accurate three dimensional object with the help of computer graphical technique. Although our experience is limited, this method is applicable with relative easiness and our accumulating evidence has suggested that our method of vascular access with the use of AR can be promising.

Keywords: abdominal-aorta, calcification, extraskeletal, dialysis, computer graphics, 3DCG, CT, calcium, phosphorus

Procedia PDF Downloads 166

Authors: Iulian Clain

Abstract:

In contemporary public administration, the demand for greater accountability, transparency, and efficient governance has intensified, particularly in the face of increasing public scrutiny and fiscal constraints. Internal auditing has emerged as a vital tool in strengthening governance structures, enhancing the effectiveness of public sector institutions, and ensuring compliance with regulatory frameworks. This paper examines the evolving role of internal auditing within public administration, with an emphasis on risk management, regulatory compliance, and fraud prevention. Building on institutional theory and risk management frameworks, this study explores how internal audits contribute to identifying operational inefficiencies, minimizing financial irregularities, and promoting ethical governance practices. Through case studies and comparative analysis of auditing practices across OECD nations, this research provides insights into how strategic internal audits can be harnessed to reinforce public sector governance, thereby improving the delivery of public services. The paper argues that the integration of internal audit findings into decision-making processes enhances not only financial accountability but also policy outcomes, fostering greater public trust in government institutions. Key recommendations are presented on how public institutions can further integrate internal auditing processes to enhance governance outcomes, focusing on best practices for institutionalizing audit functions within public sector governance frameworks. These findings are particularly relevant for policymakers, audit professionals, and public administration leaders striving to achieve better governance, operational efficiency, and integrity in the public sector.

Keywords: internal auditing role, public administration sciences, public administration audit, internal auditing in universities

Procedia PDF Downloads 25

Authors: Eun Jae Ko, In Young Sung, Eui Soo Joeng

Abstract:

Cognitive impairment is commonly encountered problem in children with various clinical diseases, including Down syndrome, autism spectrum disorder, brain injury, and others. Cognitive impairment limits participation in education and society, and this further hinders development in cognition. However, young children with cognitive impairment tend not to respond well to traditional cognitive treatments, therefore alternative treatment choices are need. As a cognitive training program, touch screen technology can easily be applied to very young children by involving visual and auditory support. Injini was developed as tablet computer based cognitive rehabilitation program for young children or individuals with severe cognitive impairment, which targeted on cognitive ages of 18 to 36 months. The aim of this study was to evaluate the efficacy of a tablet computer based cognitive rehabilitation program (Injini) for children with cognitive impairment. 38 children between cognitive ages of 18 to 36 months confirmed by cognitive evaluations were recruited and randomly assigned to the intervention group (n=20) and the control group (n=18). The intervention group received tablet computer based cognitive rehabilitation program (Injini) for 30 minutes per session, twice a week, over a period of 12 weeks, in addition to the traditional rehabilitation program. The control group received traditional rehabilitation program only. Mental score of Bayley Scales of Infant Development II (BSID II), Pediatric Evaluation of Disability Inventory (PEDI), Laboratory Temperament Assessment Battery (Lab-TAB), Early Childhood Behavior Questionnaire (ECBQ), and Goal Attainment Scale (GAS) were evaluated before and after 12 weeks of therapeutic intervention. When comparing the baseline characteristics, there was no significant difference between the two groups in the measurements of cognitive function. After 12 weeks of treatment, both group showed improvements in all measurements. However, in comparison of improvements after treatment, the intervention group showed more improvements in the mental score of BSID II, social function domain of PEDI, observation domain of Lab-TAB, and GAS, as compared to the control group. Application of the tablet computer based cognitive rehabilitation program (Injini) would be beneficial for improvement of cognitive function in young children with cognitive impairment.

Keywords: cognitive therapy, computer-assisted therapy, early intervention, tablets

Procedia PDF Downloads 285

Authors: Paschal Ohalehi

Abstract:

Purpose - The purpose of this paper, which is part of a PhD thesis is to examine the role of risk based approach in minimising financial crime in the charity sector as well as offer recommendations to improving the quality of charity regulation whilst still retaining risk based approach as a regulatory framework and also making a case for a new regulatory model. Increase in financial crimes in the charity sector has put the role of regulation in minimising financial crime up for debates amongst researchers and practitioners. Although previous research has addressed the regulation of charities, research on the role of risk based approach to minimising financial crime in the charity sector is limited. Financial crime is a concern for all organisation including charities. Design/methodology/approach - This research adopts a social constructionist’s epistemological position. This research is carried out using semi structured in-depth interviews amongst randomly selected 24 charity trustees divided into three classes: 10 small charities, 10 medium charities and 4 large charities. The researcher also interviewed 4 stakeholders (NFA, Charity Commission and two different police forces in terms of size and area of coverage) in the charity sector. Findings - The results of this research show that reliance on risk based approach to financial crime in the sector is weak and fragmented with the research pointing to a clear evidence of disconnect between the regulator and the regulated leading to little or lack of regulation of trustees’ activities, limited monitoring of charities and lack of training and awareness on financial crime in the sector. Originality – This paper shows how regulation of charities in general and risk based approach in particular can be improved in order to meet the expectations of the stakeholders, the public, the regulator and the regulated.

Keywords: risk, risk based approach, financial crime, fraud, self-regulation

Procedia PDF Downloads 378

Authors: Pouya Vakili

Abstract:

Since computers were first introduced into educational facilities, foreign language educators have been faced with the problem of integrating high-tech multimedia techniques into a traditional text-based curriculum. As studies of language teaching have pointed out, ‘Language teaching tends in practice to be eclectic…. There are not only exceptionally many paths and educational means for arriving at a given educational goal, but there are also many types of educational materials which can be used to achieve that goal’. For language educators who are trying to incorporate technology into their curricula, the choices seem endless. Yet the quantity, as well as the limitations, of available computer programs does not guarantee that these programs can be successfully integrated into a curriculum.

Keywords: curriculum, language teaching, learning, multimedia, technology

Procedia PDF Downloads 575

Authors: Uma U. Uma, Uzoechi Laz

Abstract:

Protection of equipment insulation against lightning over voltages and selection of lightning arrester that will discharge at lower voltage level than the voltage required to breakdown the electrical equipment insulation is examined. The objectives of this paper are to design a computer based model using standard equations for the selection of appropriate lightning arrester with the lowest rated surge arrester that will provide adequate protection of equipment insulation and equally have a satisfactory service life when connected to a specified line voltage in power system network. The effectiveness and non-effectiveness of the earthing system of substation determine arrester properties. MATLAB program with GUI (graphic user interphase) its subprogram is used in the development of the model for the determination of required parameters like voltage rating, impulse spark over voltage, power frequency spark over voltage, discharge current, current rating and protection level of lightning arrester of a specified voltage level of a particular line.

Keywords: lightning arrester, GUIs, MatLab program, computer based model

Procedia PDF Downloads 419

Authors: Shoji Katagiri

Abstract:

This study deals with wage inequality in organization and shows the relationship between ICT and wage in organization. To do so, we incorporate ICT’s factors in organization into our model. ICT’s factors are efficiencies of Enterprise Resource Planning (ERP), Computer Assisted Design/Computer Assisted Manufacturing (CAD/CAM), and NETWORK. The improvement of ICT’s factors decrease the learning cost to solve problem pertaining to the hierarchy in organization. The improvement of NETWORK increases the wage inequality within workers and decreases within managers and entrepreneurs. The improvements of CAD/CAM and ERP increases the wage inequality within all agent, and partially increase it between the agents in hierarchy.

Keywords: endogenous economic growth, ICT, inequality, capital accumulation

Procedia PDF Downloads 264

Authors: Izuru Nomura, Tatsuya Takino, Yuji Kageyama, Shin Nagata, Hiroyuki Kamata

Abstract:

We propose a method of crater detection from the image of the lunar surface captured by the small space probe. We use the principal component analysis (PCA) to detect craters. Nevertheless, considering　severe environment of the space, it is impossible to use generic computer in practice. Accordingly, we have to implement the method in FPGA. This paper compares FPGA and generic computer by the processing time of a method of crater detection using principal component analysis.

Keywords: crater, PCA, eigenvector, strength value, FPGA, processing time

Procedia PDF Downloads 558

Authors: Maha A. Al-Hsayni

Abstract:

Title of the Study: The Effect of Using Augmented Reality Technique in a Computer Course Unit on the Academic Achievement and Attitudes of High School Female Students. This study aimed at identifying the effect of using the Augmented Reality technique on the academic achievement of computer course at the cognitive domains (Knowledge, comprehension and analysis) with third high school female students in Holy Makkah. The researcher used: The quasi-experimental approach. The sample of the study was comprised of (55) female students in the third high school level in Holy Makkah in the second semester of the academic year 1434/1435 H. These students were assigned to two groups: The experimental group of (28) students who were taught by using the Augmented Reality technology, and the control group of (27) students, who were taught by using the traditional method. The researcher prepared a set of tools and materials, which are represented in achievement test consisted of (30) clauses, direction instrument consisted of (25) clauses and the design of augmented reality for computer study unit. The study used the following statistical methods for data analysis: Cronbach's alpha coefficient, Pearson correlation coefficient, means, standard deviations, t-test and analysis of covariance test ANCOVA. The study reached the following results: 1- There are statistically significance difference at ( 0.05) among the adjusted means of the experimental and control groups in the posttest at the domains of (Knowledge, comprehension and analysis) of third high school graders after adjusting the pretest 2- There are statistically significance difference at ( 0.05) among the means of pre and post-test for female students of the experimental group in the scale of attitude towards using Augmented Reality Technique. In the light of the study results, the researcher recommends the followings: The necessity of using Augmented Reality Technique in teaching computer courses for high school students. Furthermore, emphasizing the need to provide schools with educational halls equipped with instruments and screens that enable teachers to use the Augmented Reality in teaching the other courses. Also, the researcher suggested conducting more studies in order to improve the process of teaching and learning.

Keywords: augmented reality technique, computer course unit, academic achievement, attitudes, high school female students

Procedia PDF Downloads 411

Authors: Jiaqi Yin, Baofeng Liang

Abstract:

The rapid development in the fields of computer science and information technology presents new challenges and opportunities for foundational programming education. Traditional programming courses often focus heavily on theoretical knowledge while neglecting students’ practical programming and problem-solving abilities. This paper delves into the significance of programming education based on application abilities and provides a detailed explanation of a reform approach that incorporates project-driven teaching to nurture students with more comprehensive computer science skills.

Keywords: fundamentals of programming, application abilities, pedagogical reform, program design

Procedia PDF Downloads 79