Search results for: name entity recognition
1641 Pattern Identification in Statistical Process Control Using Artificial Neural Networks
Authors: M. Pramila Devi, N. V. N. Indra Kiran
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Control charts, predominantly in the form of X-bar chart, are important tools in statistical process control (SPC). They are useful in determining whether a process is behaving as intended or there are some unnatural causes of variation. A process is out of control if a point falls outside the control limits or a series of point’s exhibit an unnatural pattern. In this paper, a study is carried out on four training algorithms for CCPs recognition. For those algorithms optimal structure is identified and then they are studied for type I and type II errors for generalization without early stopping and with early stopping and the best one is proposed.Keywords: control chart pattern recognition, neural network, backpropagation, generalization, early stopping
Procedia PDF Downloads 3731640 The Study of Mirror Self-Recognition in Wildlife
Authors: Azwan Hamdan, Mohd Qayyum Ab Latip, Hasliza Abu Hassim, Tengku Rinalfi Putra Tengku Azizan, Hafandi Ahmad
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Animal cognition provides some evidence for self-recognition, which is described as the ability to recognize oneself as an individual separate from the environment and other individuals. The mirror self-recognition (MSR) or mark test is a behavioral technique to determine whether an animal have the ability of self-recognition or self-awareness in front of the mirror. It also describes the capability for an animal to be aware of and make judgments about its new environment. Thus, the objectives of this study are to measure and to compare the ability of wild and captive wildlife in mirror self-recognition. Wild animals from the Royal Belum Rainforest Malaysia were identified based on the animal trails and salt lick grounds. Acrylic mirrors with wood frame (200 x 250cm) were located near to animal trails. Camera traps (Bushnell, UK) with motion-detection infrared sensor are placed near the animal trails or hiding spot. For captive wildlife, animals such as Malayan sun bear (Helarctos malayanus) and chimpanzee (Pan troglodytes) were selected from Zoo Negara Malaysia. The captive animals were also marked using odorless and non-toxic white paint on its forehead. An acrylic mirror with wood frame (200 x 250cm) and a video camera were placed near the cage. The behavioral data were analyzed using ethogram and classified through four stages of MSR; social responses, physical inspection, repetitive mirror-testing behavior and realization of seeing themselves. Results showed that wild animals such as barking deer (Muntiacus muntjak) and long-tailed macaque (Macaca fascicularis) increased their physical inspection (e.g inspecting the reflected image) and repetitive mirror-testing behavior (e.g rhythmic head and leg movement). This would suggest that the ability to use a mirror is most likely related to learning process and cognitive evolution in wild animals. However, the sun bear’s behaviors were inconsistent and did not clearly undergo four stages of MSR. This result suggests that when keeping Malayan sun bear in captivity, it may promote communication and familiarity between conspecific. Interestingly, chimp has positive social response (e.g manipulating lips) and physical inspection (e.g using hand to inspect part of the face) when they facing a mirror. However, both animals did not show any sign towards the mark due to lost of interest in the mark and realization that the mark is inconsequential. Overall, the results suggest that the capacity for MSR is the beginning of a developmental process of self-awareness and mental state attribution. In addition, our findings show that self-recognition may be based on different complex neurological and level of encephalization in animals. Thus, research on self-recognition in animals will have profound implications in understanding the cognitive ability of an animal as an effort to help animals, such as enhanced management, design of captive individuals’ enclosures and exhibits, and in programs to re-establish populations of endangered or threatened species.Keywords: mirror self-recognition (MSR), self-recognition, self-awareness, wildlife
Procedia PDF Downloads 2741639 Frequency and Factors Associated with Thyroid Dysfunction: A Descriptive Cross-Sectional Study from a Tertiary Care Center in Kabul, Afghanistan
Authors: Mohammad Naeem Lakanwall, Jamshid Abdul-Ghafar
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Background: Endocrinopathies are a commonly occurring entity, particularly those of the thyroid gland; however, there is a lack of scientific literature from Afghanistan, a country with very limited health care facilities and resources. To our best knowledge, this is the first study aimed to describe the frequency of occurrence and factors associated with thyroid dysfunction in the Afghan population. The aim of this study is to estimate the frequency and to identify factors associated with thyroid dysfunction among individuals coming to a tertiary care facility in Kabul, Afghanistan. Methods: A cross-sectional study was conducted from July to Sep 2018 at the Department of Clinical Pathology, French Medical Institute for Mothers and Children (FMIC), Kabul, Afghanistan. Blood samples were obtained, serum TSH levels were analyzed, and the patients were divided into three diagnostic categories according to their serum TSH concentrations: 1) hypothyroidism, 2) hyperthyroidism, 3) normal. Results: A total of 127 individuals were included in the final analysis. The majority of study participants (77%) were females. A large number of the participants (92%) did not have a family history of thyroid dysfunction. 74% of the participants in the study had normal TSH levels classified as normal thyroid function, (14%) had lower TSH levels, and (12%) higher TSH levels, classified as hyper and hypothyroid, respectively. Conclusions: The findings of the current study showed a high frequency of thyroid dysfunctions from a single center. Further large-scale studies are needed to find out the prevalence and document this entity for better health outcomes in the country.Keywords: Afghanistan, factors, frequency, hypothyroid, hyperthyroid, thyroid, thyroid stimulating hormone
Procedia PDF Downloads 1721638 Hull Detection from Handwritten Digit Image
Authors: Sriraman Kothuri, Komal Teja Mattupalli
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In this paper we proposed a novel algorithm for recognizing hulls in a hand written digits. This is an extension to the work on “Digit Recognition Using Freeman Chain code”. In order to find out the hulls in a user given digit it is necessary to follow three steps. Those are pre-processing, Boundary Extraction and at last apply the Hull Detection system in a way to attain the better results. The detection of Hull Regions is mainly intended to increase the machine learning capability in detection of characters or digits. This can also extend this in order to get the hull regions and their intensities in Black Holes in Space Exploration.Keywords: chain code, machine learning, hull regions, hull recognition system, SASK algorithm
Procedia PDF Downloads 4021637 Necessity of Recognition of Same-Sex Marriages and Civil Partnerships Concluded Abroad from Civil Status Registry Point of View
Authors: Ewa Kamarad
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Recent problems with adopting the EU Regulation on matrimonial property regimes have clearly proven that Member States are unable to agree on the scope of the Regulation and, therefore, on the definitions of matrimonial property and marriage itself. Taking into account that the Regulation on the law applicable to divorce and legal separation, as well as the Regulation on matrimonial property regimes, were adopted in the framework of enhanced cooperation, it is evident that lack of a unified definition of marriage has very wide-ranging consequences. The main problem with the unified definition of marriage is that the EU is not entitled to adopt measures in the domain of material family law, as this area remains under the exclusive competence of the Member States. Because of that, the legislation on marriage in domestic legal orders of the various Member States is very different. These differences concern not only issues such as form of marriage or capacity to enter into marriage, but also the most basic matter, namely the core of the institution of marriage itself. Within the 28 Member States, we have those that allow both different-sex and same-sex marriages, those that have adopted special, separate institutions for same-sex couples, and those that allow only marriage between a man and a woman (e.g. Hungary, Latvia, Lithuania, Poland, Slovakia). Because of the freedom of movement within the European Union, it seems necessary to somehow recognize the civil effects of a marriage that was concluded in another Member State. The most crucial issue is how far that recognition should go. The thesis presented in the presentation is that, at an absolute minimum, the authorities of all Member States must recognize the civil status of the persons who enter into marriage in another Member State. Lack of such recognition might cause serious problems, both for the spouses and for other individuals. The authorities of some Member States may treat the marriage as if it does not exist because it was concluded under foreign law that defines marriage differently. Because of that, it is possible for the spouse to obtain a certificate of civil status stating that he or she is single and thus eligible to enter into marriage – despite being legally married under the law of another Member State. Such certificate can then be used in another country to serve as a proof of civil status. Eventually the lack of recognition can lead to so-called “international bigamy”. The biggest obstacle to recognition of marriages concluded under the law of another Member State that defines marriage differently is the impossibility of transcription of a foreign civil certificate in the case of such a marriage. That is caused by the rule requiring that a civil certificate issued (or transcribed) under one country's law can contain only records of legal institutions recognized by that country's legal order. The presentation is going to provide possible solutions to this problem.Keywords: civil status, recognition of marriage, conflict of laws, private international law
Procedia PDF Downloads 2371636 Gesture-Controlled Interface Using Computer Vision and Python
Authors: Vedant Vardhan Rathour, Anant Agrawal
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The project aims to provide a touchless, intuitive interface for human-computer interaction, enabling users to control their computer using hand gestures and voice commands. The system leverages advanced computer vision techniques using the MediaPipe framework and OpenCV to detect and interpret real time hand gestures, transforming them into mouse actions such as clicking, dragging, and scrolling. Additionally, the integration of a voice assistant powered by the Speech Recognition library allows for seamless execution of tasks like web searches, location navigation and gesture control on the system through voice commands.Keywords: gesture recognition, hand tracking, machine learning, convolutional neural networks
Procedia PDF Downloads 181635 Exploring the Formation of High School Students’ Science Identity: A Qualitative Study
Authors: Sitong. Chen, Bing Wei
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As a sociocultural concept, identity has increasingly gained attention in educational research, and the notion of students’ science identity has been widely discussed in the field of science education. Science identity was proved to be a key indicator of students’ learning engagement, persistence, and career intentions in science-related and STEM fields. Thus, a great deal of educational effort has been made to promote students’ science identity in former studies. However, most of this research was focused on students’ identity development during undergraduate and graduate periods, except for a few studies exploring high school students’ identity formation. High school has been argued as a crucial period for promoting science identity. This study applied a qualitative method to explore how high school students have come to form their science identities in previous learning and living experiences. Semi-structured interviews were conducted with 8 newly enrolled undergraduate students majoring in science-related fields. As suggested by the narrative data from interviews, students’ formation of science identities was driven by their five interrelated experiences: growing self-recognition as a science person, achieving success in learning science, getting recognized by influential others, being interested in science subjects, and informal science experiences in various contexts. Specifically, students’ success and achievement in science learning could facilitate their interest in science subjects and others’ recognition. And their informal experiences could enhance their interest and performance in formal science learning. Furthermore, students’ success and interest in science, as well as recognition from others together, contribute to their self-recognition. Based on the results of this study, some practical implications were provided for science teachers and researchers in enhancing high school students’ science identities.Keywords: high school students, identity formation, learning experiences, living experiences, science identity
Procedia PDF Downloads 581634 Automation of Student Attendance Management System Using BPM
Authors: Kh. Alaa, Sh. Sarah, J. Khowlah, S. Liyakathunsia
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Education has become very important nowadays and with the rapidly increasing number of student, taking the attendance manually is getting very difficult and time wasting. In order to solve this problem, an automated solution is required. An effective automated system can be implemented to manage student attendance in different ways. This research will discuss a unique class attendance system which integrates both Face Recognition and RFID technique. This system focuses on reducing the time spent on submitting of the lecture and the wastage of time on submitting and getting approval for the absence excuse and sick leaves. As a result, the suggested solution will enhance not only the time, also it will also be helpful in eliminating fake attendance.Keywords: attendance system, face recognition, RFID, process model, cost, time
Procedia PDF Downloads 3781633 An Efficient Motion Recognition System Based on LMA Technique and a Discrete Hidden Markov Model
Authors: Insaf Ajili, Malik Mallem, Jean-Yves Didier
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Human motion recognition has been extensively increased in recent years due to its importance in a wide range of applications, such as human-computer interaction, intelligent surveillance, augmented reality, content-based video compression and retrieval, etc. However, it is still regarded as a challenging task especially in realistic scenarios. It can be seen as a general machine learning problem which requires an effective human motion representation and an efficient learning method. In this work, we introduce a descriptor based on Laban Movement Analysis technique, a formal and universal language for human movement, to capture both quantitative and qualitative aspects of movement. We use Discrete Hidden Markov Model (DHMM) for training and classification motions. We improve the classification algorithm by proposing two DHMMs for each motion class to process the motion sequence in two different directions, forward and backward. Such modification allows avoiding the misclassification that can happen when recognizing similar motions. Two experiments are conducted. In the first one, we evaluate our method on a public dataset, the Microsoft Research Cambridge-12 Kinect gesture data set (MSRC-12) which is a widely used dataset for evaluating action/gesture recognition methods. In the second experiment, we build a dataset composed of 10 gestures(Introduce yourself, waving, Dance, move, turn left, turn right, stop, sit down, increase velocity, decrease velocity) performed by 20 persons. The evaluation of the system includes testing the efficiency of our descriptor vector based on LMA with basic DHMM method and comparing the recognition results of the modified DHMM with the original one. Experiment results demonstrate that our method outperforms most of existing methods that used the MSRC-12 dataset, and a near perfect classification rate in our dataset.Keywords: human motion recognition, motion representation, Laban Movement Analysis, Discrete Hidden Markov Model
Procedia PDF Downloads 2081632 Acoustic Analysis for Comparison and Identification of Normal and Disguised Speech of Individuals
Authors: Surbhi Mathur, J. M. Vyas
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Although the rapid development of forensic speaker recognition technology has been conducted, there are still many problems to be solved. The biggest problem arises when the cases involving disguised voice samples come across for the purpose of examination and identification. Such type of voice samples of anonymous callers is frequently encountered in crimes involving kidnapping, blackmailing, hoax extortion and many more, where the speaker makes a deliberate effort to manipulate their natural voice in order to conceal their identity due to the fear of being caught. Voice disguise causes serious damage to the natural vocal parameters of the speakers and thus complicates the process of identification. The sole objective of this doctoral project is to find out the possibility of rendering definite opinions in cases involving disguised speech by experimentally determining the effects of different disguise forms on personal identification and percentage rate of speaker recognition for various voice disguise techniques such as raised pitch, lower pitch, increased nasality, covering the mouth, constricting tract, obstacle in mouth etc by analyzing and comparing the amount of phonetic and acoustic variation in of artificial (disguised) and natural sample of an individual, by auditory as well as spectrographic analysis.Keywords: forensic, speaker recognition, voice, speech, disguise, identification
Procedia PDF Downloads 3691631 Iris Recognition Based on the Low Order Norms of Gradient Components
Authors: Iman A. Saad, Loay E. George
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Iris pattern is an important biological feature of human body; it becomes very hot topic in both research and practical applications. In this paper, an algorithm is proposed for iris recognition and a simple, efficient and fast method is introduced to extract a set of discriminatory features using first order gradient operator applied on grayscale images. The gradient based features are robust, up to certain extents, against the variations may occur in contrast or brightness of iris image samples; the variations are mostly occur due lightening differences and camera changes. At first, the iris region is located, after that it is remapped to a rectangular area of size 360x60 pixels. Also, a new method is proposed for detecting eyelash and eyelid points; it depends on making image statistical analysis, to mark the eyelash and eyelid as a noise points. In order to cover the features localization (variation), the rectangular iris image is partitioned into N overlapped sub-images (blocks); then from each block a set of different average directional gradient densities values is calculated to be used as texture features vector. The applied gradient operators are taken along the horizontal, vertical and diagonal directions. The low order norms of gradient components were used to establish the feature vector. Euclidean distance based classifier was used as a matching metric for determining the degree of similarity between the features vector extracted from the tested iris image and template features vectors stored in the database. Experimental tests were performed using 2639 iris images from CASIA V4-Interival database, the attained recognition accuracy has reached up to 99.92%.Keywords: iris recognition, contrast stretching, gradient features, texture features, Euclidean metric
Procedia PDF Downloads 3361630 Intelligent Recognition Tools for Industrial Automation
Authors: Amin Nazerzadeh, Afsaneh Nouri Houshyar , Azadeh Noori Hoshyar
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With the rapid growing of information technology, the industry and manufacturing systems are becoming more automated. Therefore, achieving the highly accurate automatic systems with reliable security is becoming more critical. Biometrics that refers to identifying individual based on physiological or behavioral traits are unique identifiers provide high reliability and security in different industrial systems. As biometric cannot easily be transferred between individuals or copied, it has been receiving extensive attention. Due to the importance of security applications, this paper provides an overview on biometrics and discuss about background, types and applications of biometric as an effective tool for the industrial applications.Keywords: Industial and manufacturing applications, intelligence and security, information technology, recognition; security technology; biometrics
Procedia PDF Downloads 1561629 Selecting Answers for Questions with Multiple Answer Choices in Arabic Question Answering Based on Textual Entailment Recognition
Authors: Anes Enakoa, Yawei Liang
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Question Answering (QA) system is one of the most important and demanding tasks in the field of Natural Language Processing (NLP). In QA systems, the answer generation task generates a list of candidate answers to the user's question, in which only one answer is correct. Answer selection is one of the main components of the QA, which is concerned with selecting the best answer choice from the candidate answers suggested by the system. However, the selection process can be very challenging especially in Arabic due to its particularities. To address this challenge, an approach is proposed to answer questions with multiple answer choices for Arabic QA systems based on Textual Entailment (TE) recognition. The developed approach employs a Support Vector Machine that considers lexical, semantic and syntactic features in order to recognize the entailment between the generated hypotheses (H) and the text (T). A set of experiments has been conducted for performance evaluation and the overall performance of the proposed method reached an accuracy of 67.5% with C@1 score of 80.46%. The obtained results are promising and demonstrate that the proposed method is effective for TE recognition task.Keywords: information retrieval, machine learning, natural language processing, question answering, textual entailment
Procedia PDF Downloads 1451628 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent
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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance
Procedia PDF Downloads 4661627 The Theory of the Mystery: Unifying the Quantum and Cosmic Worlds
Authors: Md. Najiur Rahman
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This hypothesis reveals a profound and symmetrical connection that goes beyond the boundaries of quantum physics and cosmology, revolutionizing our understanding of the fundamental building blocks of the cosmos, given its name ‘The Theory of the Mystery’. This theory has an elegantly simple equation, “R = ∆r / √∆m” which establishes a beautiful and well-crafted relationship between the radius (R) of an elementary particle or galaxy, the relative change in radius (∆r), and the mass difference (∆m) between related entities. It is fascinating to note that this formula presents a super synchronization, one which involves the convergence of every basic particle and any single celestial entity into perfect alignment with its respective mass and radius. In addition, we have a Supporting equation that defines the mass-radius connection of an entity by the equation: R=√m/N, where N is an empirically established constant, determined to be approximately 42.86 kg/m, representing the proportionality between mass and radius. It provides precise predictions, collects empirical evidence, and explores the far-reaching consequences of theories such as General Relativity. This elegant symmetry reveals a fundamental principle that underpins the cosmos: each component, whether small or large, follows a precise mass-radius relationship to exert gravity by a universal law. This hypothesis represents a transformative process towards a unified theory of physics, and the pursuit of experimental verification will show that each particle and galaxy is bound by gravity and plays a unique but harmonious role in shaping the universe. It promises to reveal the great symphony of the mighty cosmos. The predictive power of our hypothesis invites the exploration of entities at the farthest reaches of the cosmos, providing a bridge between the known and the unknown.Keywords: unified theory, quantum gravity, mass-radius relationship, dark matter, uniform gravity
Procedia PDF Downloads 1071626 Design of Speed Bump Recognition System Integrated with Adjustable Shock Absorber Control
Authors: Ming-Yen Chang, Sheng-Hung Ke
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This research focuses on the development of a speed bump identification system for real-time control of adjustable shock absorbers in vehicular suspension systems. The study initially involved the collection of images of various speed bumps, and rubber speed bump profiles found on roadways. These images were utilized for training and recognition purposes through the deep learning object detection algorithm YOLOv5. Subsequently, the trained speed bump identification program was integrated with an in-vehicle camera system for live image capture during driving. These images were instantly transmitted to a computer for processing. Using the principles of monocular vision ranging, the distance between the vehicle and an approaching speed bump was determined. The appropriate control distance was established through both practical vehicle measurements and theoretical calculations. Collaboratively, with the electronically adjustable shock absorbers equipped in the vehicle, a shock absorber control system was devised to dynamically adapt the damping force just prior to encountering a speed bump. This system effectively mitigates passenger discomfort and enhances ride quality.Keywords: adjustable shock absorbers, image recognition, monocular vision ranging, ride
Procedia PDF Downloads 671625 Violence Detection and Tracking on Moving Surveillance Video Using Machine Learning Approach
Authors: Abe Degale D., Cheng Jian
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When creating automated video surveillance systems, violent action recognition is crucial. In recent years, hand-crafted feature detectors have been the primary method for achieving violence detection, such as the recognition of fighting activity. Researchers have also looked into learning-based representational models. On benchmark datasets created especially for the detection of violent sequences in sports and movies, these methods produced good accuracy results. The Hockey dataset's videos with surveillance camera motion present challenges for these algorithms for learning discriminating features. Image recognition and human activity detection challenges have shown success with deep representation-based methods. For the purpose of detecting violent images and identifying aggressive human behaviours, this research suggested a deep representation-based model using the transfer learning idea. The results show that the suggested approach outperforms state-of-the-art accuracy levels by learning the most discriminating features, attaining 99.34% and 99.98% accuracy levels on the Hockey and Movies datasets, respectively.Keywords: violence detection, faster RCNN, transfer learning and, surveillance video
Procedia PDF Downloads 1091624 Facial Expression Recognition Using Sparse Gaussian Conditional Random Field
Authors: Mohammadamin Abbasnejad
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The analysis of expression and facial Action Units (AUs) detection are very important tasks in fields of computer vision and Human Computer Interaction (HCI) due to the wide range of applications in human life. Many works have been done during the past few years which has their own advantages and disadvantages. In this work, we present a new model based on Gaussian Conditional Random Field. We solve our objective problem using ADMM and we show how well the proposed model works. We train and test our work on two facial expression datasets, CK+, and RU-FACS. Experimental evaluation shows that our proposed approach outperform state of the art expression recognition.Keywords: Gaussian Conditional Random Field, ADMM, convergence, gradient descent
Procedia PDF Downloads 3571623 Multichannel Surface Electromyography Trajectories for Hand Movement Recognition Using Intrasubject and Intersubject Evaluations
Authors: Christina Adly, Meena Abdelmeseeh, Tamer Basha
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This paper proposes a system for hand movement recognition using multichannel surface EMG(sEMG) signals obtained from 40 subjects using 40 different exercises, which are available on the Ninapro(Non-Invasive Adaptive Prosthetics) database. First, we applied processing methods to the raw sEMG signals to convert them to their amplitudes. Second, we used deep learning methods to solve our problem by passing the preprocessed signals to Fully connected neural networks(FCNN) and recurrent neural networks(RNN) with Long Short Term Memory(LSTM). Using intrasubject evaluation, The accuracy using the FCNN is 72%, with a processing time for training around 76 minutes, and for RNN's accuracy is 79.9%, with 8 minutes and 22 seconds processing time. Third, we applied some postprocessing methods to improve the accuracy, like majority voting(MV) and Movement Error Rate(MER). The accuracy after applying MV is 75% and 86% for FCNN and RNN, respectively. The MER value has an inverse relationship with the prediction delay while varying the window length for measuring the MV. The different part uses the RNN with the intersubject evaluation. The experimental results showed that to get a good accuracy for testing with reasonable processing time, we should use around 20 subjects.Keywords: hand movement recognition, recurrent neural network, movement error rate, intrasubject evaluation, intersubject evaluation
Procedia PDF Downloads 1451622 An Assessment of Impact of Financial Statement Fraud on Profit Performance of Manufacturing Firms in Nigeria: A Study of Food and Beverage Firms in Nigeria
Authors: Wale Agbaje
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The aim of this research study is to assess the impact of financial statement fraud on profitability of some selected Nigerian manufacturing firms covering (2002-2016). The specific objectives focused on to ascertain the effect of incorrect asset valuation on return on assets (ROA) and to ascertain the relationship between improper expense recognition and return on assets (ROA). To achieve these objectives, descriptive research design was used for the study while secondary data were collected from the financial reports of the selected firms and website of security and exchange commission. The analysis of covariance (ANCOVA) was used and STATA II econometric method was used in the analysis of the data. Altman model and operating expenses ratio was adopted in the analysis of the financial reports to create a dummy variable for the selected firms from 2002-2016 and validation of the parameters were ascertained using various statistical techniques such as t-test, co-efficient of determination (R2), F-statistics and Wald chi-square. Two hypotheses were formulated and tested using the t-statistics at 5% level of significance. The findings of the analysis revealed that there is a significant relationship between financial statement fraud and profitability in Nigerian manufacturing industry. It was revealed that incorrect assets valuation has a significant positive relationship and so also is the improper expense recognition on return on assets (ROA) which serves as a proxy for profitability. The implication of this is that distortion of asset valuation and expense recognition leads to decreasing profit in the long run in the manufacturing industry. The study therefore recommended that pragmatic policy options need to be taken in the manufacturing industry to effectively manage incorrect asset valuation and improper expense recognition in order to enhance manufacturing industry performance in the country and also stemming of financial statement fraud should be adequately inculcated into the internal control system of manufacturing firms for the effective running of the manufacturing industry in Nigeria.Keywords: Althman's Model, improper expense recognition, incorrect asset valuation, return on assets
Procedia PDF Downloads 1611621 High Speed Image Rotation Algorithm
Authors: Hee-Choul Kwon, Hyungjin Cho, Heeyong Kwon
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Image rotation is one of main pre-processing step in image processing or image pattern recognition. It is implemented with rotation matrix multiplication. However it requires lots of floating point arithmetic operations and trigonometric function calculations, so it takes long execution time. We propose a new high speed image rotation algorithm without two major time-consuming operations. We compare the proposed algorithm with the conventional rotation one with various size images. Experimental results show that the proposed algorithm is superior to the conventional rotation ones.Keywords: high speed rotation operation, image processing, image rotation, pattern recognition, transformation matrix
Procedia PDF Downloads 5071620 Multivariate Output-Associative RVM for Multi-Dimensional Affect Predictions
Authors: Achut Manandhar, Kenneth D. Morton, Peter A. Torrione, Leslie M. Collins
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The current trends in affect recognition research are to consider continuous observations from spontaneous natural interactions in people using multiple feature modalities, and to represent affect in terms of continuous dimensions, incorporate spatio-temporal correlation among affect dimensions, and provide fast affect predictions. These research efforts have been propelled by a growing effort to develop affect recognition system that can be implemented to enable seamless real-time human-computer interaction in a wide variety of applications. Motivated by these desired attributes of an affect recognition system, in this work a multi-dimensional affect prediction approach is proposed by integrating multivariate Relevance Vector Machine (MVRVM) with a recently developed Output-associative Relevance Vector Machine (OARVM) approach. The resulting approach can provide fast continuous affect predictions by jointly modeling the multiple affect dimensions and their correlations. Experiments on the RECOLA database show that the proposed approach performs competitively with the OARVM while providing faster predictions during testing.Keywords: dimensional affect prediction, output-associative RVM, multivariate regression, fast testing
Procedia PDF Downloads 2861619 ECG Based Reliable User Identification Using Deep Learning
Authors: R. N. Begum, Ambalika Sharma, G. K. Singh
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Identity theft has serious ramifications beyond data and personal information loss. This necessitates the implementation of robust and efficient user identification systems. Therefore, automatic biometric recognition systems are the need of the hour, and ECG-based systems are unquestionably the best choice due to their appealing inherent characteristics. The CNNs are the recent state-of-the-art techniques for ECG-based user identification systems. However, the results obtained are significantly below standards, and the situation worsens as the number of users and types of heartbeats in the dataset grows. As a result, this study proposes a highly accurate and resilient ECG-based person identification system using CNN's dense learning framework. The proposed research explores explicitly the calibre of dense CNNs in the field of ECG-based human recognition. The study tests four different configurations of dense CNN which are trained on a dataset of recordings collected from eight popular ECG databases. With the highest FAR of 0.04 percent and the highest FRR of 5%, the best performing network achieved an identification accuracy of 99.94 percent. The best network is also tested with various train/test split ratios. The findings show that DenseNets are not only extremely reliable but also highly efficient. Thus, they might also be implemented in real-time ECG-based human recognition systems.Keywords: Biometrics, Dense Networks, Identification Rate, Train/Test split ratio
Procedia PDF Downloads 1641618 Application of Pattern Recognition Technique to the Quality Characterization of Superficial Microstructures in Steel Coatings
Authors: H. Gonzalez-Rivera, J. L. Palmeros-Torres
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This paper describes the application of traditional computer vision techniques as a procedure for automatic measurement of the secondary dendrite arm spacing (SDAS) from microscopic images. The algorithm is capable of finding the lineal or curve-shaped secondary column of the main microstructure, measuring its length size in a micro-meter and counting the number of spaces between dendrites. The automatic characterization was compared with a set of 1728 manually characterized images, leading to an accuracy of −0.27 µm for the length size determination and a precision of ± 2.78 counts for dendrite spacing counting, also reducing the characterization time from 7 hours to 2 minutes.Keywords: dendrite arm spacing, microstructure inspection, pattern recognition, polynomial regression
Procedia PDF Downloads 471617 Recognition of Early Enterococcus Faecalis through Image Treatment by Using Octave
Authors: Laura Victoria Vigoya Morales, David Rolando Suarez Mora
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The problem of detecting enterococcus faecalis is receiving considerable attention with the new cases of beachgoers infected with the bacteria, which can be found in fecal matter. The process detection of this kind of bacteria would be taking a long time, which waste time and money as a result of closing recreation place, like beach or pools. Hence, new methods for automating the process of detecting and recognition of this bacteria has become in a challenge. This article describes a novel approach to detect the enterococcus faecalis bacteria in water by using an octave algorithm, which embody a network neural. This document shows result of performance, quality and integrity of the algorithm.Keywords: Enterococcus faecalis, image treatment, octave and network neuronal
Procedia PDF Downloads 2301616 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration
Authors: Michal Friedrich
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Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization
Procedia PDF Downloads 701615 To Study the New Invocation of Biometric Authentication Technique
Authors: Aparna Gulhane
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Biometrics is the science and technology of measuring and analyzing biological data form the basis of research in biological measuring techniques for the purpose of people identification and recognition. In information technology, biometrics refers to technologies that measure and analyze human body characteristics, such as DNA, fingerprints, eye retinas and irises, voice patterns, facial patterns and hand measurements. Biometric systems are used to authenticate the person's identity. The idea is to use the special characteristics of a person to identify him. These papers present a biometric authentication techniques and actual deployment of potential by overall invocation of biometrics recognition, with an independent testing of various biometric authentication products and technology.Keywords: types of biometrics, importance of biometric, review for biometrics and getting a new implementation, biometric authentication technique
Procedia PDF Downloads 3221614 Exploring Pre-Trained Automatic Speech Recognition Model HuBERT for Early Alzheimer’s Disease and Mild Cognitive Impairment Detection in Speech
Authors: Monica Gonzalez Machorro
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Dementia is hard to diagnose because of the lack of early physical symptoms. Early dementia recognition is key to improving the living condition of patients. Speech technology is considered a valuable biomarker for this challenge. Recent works have utilized conventional acoustic features and machine learning methods to detect dementia in speech. BERT-like classifiers have reported the most promising performance. One constraint, nonetheless, is that these studies are either based on human transcripts or on transcripts produced by automatic speech recognition (ASR) systems. This research contribution is to explore a method that does not require transcriptions to detect early Alzheimer’s disease (AD) and mild cognitive impairment (MCI). This is achieved by fine-tuning a pre-trained ASR model for the downstream early AD and MCI tasks. To do so, a subset of the thoroughly studied Pitt Corpus is customized. The subset is balanced for class, age, and gender. Data processing also involves cropping the samples into 10-second segments. For comparison purposes, a baseline model is defined by training and testing a Random Forest with 20 extracted acoustic features using the librosa library implemented in Python. These are: zero-crossing rate, MFCCs, spectral bandwidth, spectral centroid, root mean square, and short-time Fourier transform. The baseline model achieved a 58% accuracy. To fine-tune HuBERT as a classifier, an average pooling strategy is employed to merge the 3D representations from audio into 2D representations, and a linear layer is added. The pre-trained model used is ‘hubert-large-ls960-ft’. Empirically, the number of epochs selected is 5, and the batch size defined is 1. Experiments show that our proposed method reaches a 69% balanced accuracy. This suggests that the linguistic and speech information encoded in the self-supervised ASR-based model is able to learn acoustic cues of AD and MCI.Keywords: automatic speech recognition, early Alzheimer’s recognition, mild cognitive impairment, speech impairment
Procedia PDF Downloads 1271613 Visualization-Based Feature Extraction for Classification in Real-Time Interaction
Authors: Ágoston Nagy
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This paper introduces a method of using unsupervised machine learning to visualize the feature space of a dataset in 2D, in order to find most characteristic segments in the set. After dimension reduction, users can select clusters by manual drawing. Selected clusters are recorded into a data model that is used for later predictions, based on realtime data. Predictions are made with supervised learning, using Gesture Recognition Toolkit. The paper introduces two example applications: a semantic audio organizer for analyzing incoming sounds, and a gesture database organizer where gestural data (recorded by a Leap motion) is visualized for further manipulation.Keywords: gesture recognition, machine learning, real-time interaction, visualization
Procedia PDF Downloads 3541612 Intracranial Hypertension without CVST in Apla Syndrome: An Unique Association
Authors: Camelia Porey, Binaya Kumar Jaiswal
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BACKGROUND: Antiphospholipid antibody (APLA) syndrome is an autoimmune disorder predisposing to thrombotic complications affecting CNS either by arterial vasooclusion or venous thrombosis. Cerebral venous sinus thrombosis (CVST) secondarily causes raised intracranial pressure (ICP). However, intracranial hypertension without evidence of CVST is a rare entity. Here we present two cases of elevated ICP with absence of identifiable CVST. CASE SUMMARY: Case 1, 28-year female had a 2 months history of holocranial headache followed by bilateral painless vision loss reaching lack of light perception over 20 days. CSF opening pressure was elevated. Fundoscopy showed bilateral grade 4 papilledema. MRI revealed a partially empty sella with bilateral optic nerve tortuosity. Idiopathic intracranial hypertension (IIH) was diagnosed. With acetazolamide, there was complete resolution of the clinical and radiological abnormalities. 5 months later she presented with acute onset right-sided hemiparesis. MRI was suggestive of acute left MCA infarct.MR venogram was normal. APLA came positive with high titres of Anticardiolipin and Beta 2 glycoprotein both IgG and IgM. Case 2, 23-year female, presented with headache and diplopia of 2 months duration. CSF pressure was elevated and Grade 3 papilledema was seen. MRI showed bilateral optic nerve hyperintensities with nerve head protrusion with normal MRV. APLA profile showed elevated beta 2 glycoprotein IgG and IgA. CONCLUSION: This is an important non thrombotic complication of APLA syndrome and requires further large-scale study for insight into the pathogenesis and early recognition to avoid future complications.Keywords: APLA syndrome, idiopathic intracranial hypertension, MR venogram, papilledema
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