Search results for: data recognition
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 25984

Search results for: data recognition

25624 Necessity of Recognition of Same-Sex Marriages and Civil Partnerships Concluded Abroad from Civil Status Registry Point of View

Authors: Ewa Kamarad

Abstract:

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

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25623 Automation of Student Attendance Management System Using BPM

Authors: Kh. Alaa, Sh. Sarah, J. Khowlah, S. Liyakathunsia

Abstract:

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

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25622 Acoustic Analysis for Comparison and Identification of Normal and Disguised Speech of Individuals

Authors: Surbhi Mathur, J. M. Vyas

Abstract:

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

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25621 Iris Recognition Based on the Low Order Norms of Gradient Components

Authors: Iman A. Saad, Loay E. George

Abstract:

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

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25620 The Hijras of Odisha: A Study of the Self-Identity of the Eunuchs and Their Identification with Stereotypical Feminine Roles

Authors: Purnima Anjali Mohanty, Mousumi Padhi

Abstract:

Background of the study: In the background of the passage of the Transgender Bill 2016, which is the first such step of formal recognition of the rights of transgender, the Hijras have been recognized under the wider definition of Transgender. Fascinatingly, in the Hindu social context, Hijras have a long social standing during marriages and childbirths. Other than this ironically, they live an ostracized life. The Bill rather than recognizing their unique characteristics and needs, reinforces the societal dualism through a parallelism of their legal rights with rights available to women. Purpose of the paper: The research objective was to probe why and to what extent did they identify themselves with the feminine gender roles. Originality of the paper: In the Indian context, the subject of eunuch has received relatively little attention. Among the studies that exist, there has been a preponderance of studies from the perspective of social exclusion, rights, and physical health. There has been an absence of research studying the self-identity of Hijras from the gender perspective. Methodology: The paper adopts the grounded theory method to investigate and discuss the underlying gender identity of transgenders. Participants in the study were 30 hijras from various parts of Odisha. 4 Focus group discussions were held for collecting data. The participants were approached in their natural habitat. Following the methodological recommendations of the grounded theory, care was taken to select respondents with varying experiences. The recorded discourses were transcribed verbatim. The transcripts were analysed sentence by sentence, and coded. Common themes were identified, and responses were categorized under the themes. Data collected in the latter group discussions were added till saturation of themes. Finally, the themes were put together to prove that despite the demand for recognition as third gender, the eunuchs of Odisha identify themselves with the feminine roles. Findings: The Hijra have their own social structure and norms which are unique and are in contrast with the mainstream culture. These eunuchs live and reside in KOTHIS (house), where the family is led by a matriarch addressed as Maa (mother) with her daughters (the daughters are eunuchs/effeminate men castrated and not castrated). They all dress up as woman, do womanly duties, expect to be considered and recognized as woman and wife and have the behavioral traits of a woman. Looking from the stance of Feminism one argues that when the Hijras identify themselves with the gender woman then on what grounds they are given the recognition as third gender. As self-identified woman; their claim for recognition as third gender falls flat. Significance of the study: Academically it extends the study of understanding of gender identity and psychology of the Hijras in the Indian context. Practically its significance is far reaching. The findings can be used to address legal and social issues with regards to the rights available to the Hijras.

Keywords: feminism, gender perspective, Hijras, rights, self-identity

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25619 Intelligent Recognition Tools for Industrial Automation

Authors: Amin Nazerzadeh, Afsaneh Nouri Houshyar , Azadeh Noori Hoshyar

Abstract:

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

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25618 Selecting Answers for Questions with Multiple Answer Choices in Arabic Question Answering Based on Textual Entailment Recognition

Authors: Anes Enakoa, Yawei Liang

Abstract:

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

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25617 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

Abstract:

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

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25616 Design of Speed Bump Recognition System Integrated with Adjustable Shock Absorber Control

Authors: Ming-Yen Chang, Sheng-Hung Ke

Abstract:

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

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25615 Violence Detection and Tracking on Moving Surveillance Video Using Machine Learning Approach

Authors: Abe Degale D., Cheng Jian

Abstract:

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

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25614 Facial Expression Recognition Using Sparse Gaussian Conditional Random Field

Authors: Mohammadamin Abbasnejad

Abstract:

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

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25613 Overview of a Quantum Model for Decision Support in a Sensor Network

Authors: Shahram Payandeh

Abstract:

This paper presents an overview of a model which can be used as a part of a decision support system when fusing information from multiple sensing environment. Data fusion has been widely studied in the past few decades and numerous frameworks have been proposed to facilitate decision making process under uncertainties. Multi-sensor data fusion technology plays an increasingly significant role during people tracking and activity recognition. This paper presents an overview of a quantum model as a part of a decision-making process in the context of multi-sensor data fusion. The paper presents basic definitions and relationships associating the decision-making process and quantum model formulation in the presence of uncertainties.

Keywords: quantum model, sensor space, sensor network, decision support

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25612 Multichannel Surface Electromyography Trajectories for Hand Movement Recognition Using Intrasubject and Intersubject Evaluations

Authors: Christina Adly, Meena Abdelmeseeh, Tamer Basha

Abstract:

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

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25611 High Speed Image Rotation Algorithm

Authors: Hee-Choul Kwon, Hyungjin Cho, Heeyong Kwon

Abstract:

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

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25610 Multivariate Output-Associative RVM for Multi-Dimensional Affect Predictions

Authors: Achut Manandhar, Kenneth D. Morton, Peter A. Torrione, Leslie M. Collins

Abstract:

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

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25609 Application of Pattern Recognition Technique to the Quality Characterization of Superficial Microstructures in Steel Coatings

Authors: H. Gonzalez-Rivera, J. L. Palmeros-Torres

Abstract:

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

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25608 Recognition of Early Enterococcus Faecalis through Image Treatment by Using Octave

Authors: Laura Victoria Vigoya Morales, David Rolando Suarez Mora

Abstract:

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

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25607 3D Human Face Reconstruction in Unstable Conditions

Authors: Xiaoyuan Suo

Abstract:

3D object reconstruction is a broad research area within the computer vision field involving many stages and still open problems. One of the existing challenges in this field lies with micromotion, such as the facial expressions on the appearance of the human or animal face. Similar literatures in this field focuses on 3D reconstruction in stable conditions such as an existing image or photos taken in a rather static environment, while the purpose of this work is to discuss a flexible scan system using multiple cameras that can correctly reconstruct 3D stable and moving objects -- human face with expression in particular. Further, a mathematical model is proposed at the end of this literature to automate the 3D object reconstruction process. The reconstruction process takes several stages. Firstly, a set of simple 2D lines would be projected onto the object and hence a set of uneven curvy lines can be obtained, which represents the 3D numerical data of the surface. The lines and their shapes will help to identify object’s 3D construction in pixels. With the two-recorded angles and their distance from the camera, a simple mathematical calculation would give the resulting coordinate of each projected line in an absolute 3D space. This proposed research will benefit many practical areas, including but not limited to biometric identification, authentications, cybersecurity, preservation of cultural heritage, drama acting especially those with rapid and complex facial gestures, and many others. Specifically, this will (I) provide a brief survey of comparable techniques existing in this field. (II) discuss a set of specialized methodologies or algorithms for effective reconstruction of 3D objects. (III)implement, and testing the developed methodologies. (IV) verify findings with data collected from experiments. (V) conclude with lessons learned and final thoughts.

Keywords: 3D photogrammetry, 3D object reconstruction, facial expression recognition, facial recognition

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25606 Three Visions of a Conflict: The Case of La Araucania, Chile

Authors: Maria Barriga

Abstract:

The article focuses on the analysis of three images of the last five years that represent different visions of social groups in the context of the so call “Conflicto Mapuche” in la Araucanía, Chile. Using a multimodal social semiotic approach, we analyze the meaning making of these images and the social groups strategies to achieve visibility and recognition in political contexts. We explore the making and appropriation of symbols and concepts and analyze the different strategies that groups use to built hegemonic views. Among these strategies, we compare the use of digital technologies in design these images and the influence of Chilean Estate's vision on the Mapuche political conflict. Finally, we propose visual strategies to improve basic conditions for dialogue and recognition among these groups.

Keywords: visual culture, power, conflict, indigenous people

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25605 Becoming a Warrior: Conspiracy, Dramaturgy, and Follower Charisma on the Far Right

Authors: Anthony Albanese

Abstract:

While much of the literature concerning Max Weber’s concept of charisma has addressed the importance of the follower’s recognition of and devotion to the charismatic leader, very little has been said about the processes that lead to the development of follower charisma. This article examines this largely overlooked aspect of the concept, as doing so (1) exacts the dynamics behind charisma’s transferability by moving beyond follower-centric models that focus on the recognition of the leader and toward one that emphasizes the follower’s generation and exhibition of charisma, (2) bridges a crucial gap between the rather wanting “losers of modernization” thesis and the social actor’s proclivity to produce stories and self-cast in said stories, (3) presents authoritarian dispositions as a reaction to the weakening effects everydayness have on charisma, and (4) complicates Weber’s formulation by reassessing the role of continually demonstrable mastery. To illustrate these dynamics, one should turn to the January 6th Capitol attack in the United States.

Keywords: max weber, extremism, right-wing populism, charisma

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25604 Metallacyclodimeric Array Containing Both Suprachannels and Cages: Selective Reservoir and Recognition of Diiodomethane

Authors: Daseul Lee, Jeong Jun Lee, Ok-Sang Jung

Abstract:

Self-assembly of a series of ZnX2 (X- = Cl-, Br-, and I-) with 2,3-bis(4’-nicotinamidephenoxy)naphthalene (L) as a new bidentate pyridyl-donor ligand yields systematic metallacyclodimeric unit, [ZnX2L]2. The supramolecule constitutes a characteristically stacked forming both 1D suprachannels and cages. Weak C-H⋯π and inter-digitated π⋯π interactions are main driving forces in the formation of both suprachannels and cages. The slightly different features between the suprachannel and cage have been investigated by 1H NMR and TG analysis, which solvent quantitatively exchange within only suprachannels. Photo-unstable CH2I2 molecules are stabilized via capturing within suprachannels, which is monitored by UV-Vis spectroscopy. Furthermore, the photoluminescence intensity, from the chromophore naphthyl moiety of [ZnCl2L]2, gradually decreases with the addition of CH2I2. And washing off the CH2I2 by dichloromethane returned the PL intensity back to its approximately original signal.

Keywords: metallacyclodimer, suprachannel, π⋯π interaction, molecular recognition

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25603 AI Applications in Accounting: Transforming Finance with Technology

Authors: Alireza Karimi

Abstract:

Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape.

Keywords: artificial intelligence, accounting automation, financial analysis, fraud detection, machine learning in finance

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25602 Data Transformations in Data Envelopment Analysis

Authors: Mansour Mohammadpour

Abstract:

Data transformation refers to the modification of any point in a data set by a mathematical function. When applying transformations, the measurement scale of the data is modified. Data transformations are commonly employed to turn data into the appropriate form, which can serve various functions in the quantitative analysis of the data. This study addresses the investigation of the use of data transformations in Data Envelopment Analysis (DEA). Although data transformations are important options for analysis, they do fundamentally alter the nature of the variable, making the interpretation of the results somewhat more complex.

Keywords: data transformation, data envelopment analysis, undesirable data, negative data

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25601 Clustering Performance Analysis using New Correlation-Based Cluster Validity Indices

Authors: Nathakhun Wiroonsri

Abstract:

There are various cluster validity measures used for evaluating clustering results. One of the main objectives of using these measures is to seek the optimal unknown number of clusters. Some measures work well for clusters with different densities, sizes and shapes. Yet, one of the weaknesses that those validity measures share is that they sometimes provide only one clear optimal number of clusters. That number is actually unknown and there might be more than one potential sub-optimal option that a user may wish to choose based on different applications. We develop two new cluster validity indices based on a correlation between an actual distance between a pair of data points and a centroid distance of clusters that the two points are located in. Our proposed indices constantly yield several peaks at different numbers of clusters which overcome the weakness previously stated. Furthermore, the introduced correlation can also be used for evaluating the quality of a selected clustering result. Several experiments in different scenarios, including the well-known iris data set and a real-world marketing application, have been conducted to compare the proposed validity indices with several well-known ones.

Keywords: clustering algorithm, cluster validity measure, correlation, data partitions, iris data set, marketing, pattern recognition

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25600 Reed: An Approach Towards Quickly Bootstrapping Multilingual Acoustic Models

Authors: Bipasha Sen, Aditya Agarwal

Abstract:

Multilingual automatic speech recognition (ASR) system is a single entity capable of transcribing multiple languages sharing a common phone space. Performance of such a system is highly dependent on the compatibility of the languages. State of the art speech recognition systems are built using sequential architectures based on recurrent neural networks (RNN) limiting the computational parallelization in training. This poses a significant challenge in terms of time taken to bootstrap and validate the compatibility of multiple languages for building a robust multilingual system. Complex architectural choices based on self-attention networks are made to improve the parallelization thereby reducing the training time. In this work, we propose Reed, a simple system based on 1D convolutions which uses very short context to improve the training time. To improve the performance of our system, we use raw time-domain speech signals directly as input. This enables the convolutional layers to learn feature representations rather than relying on handcrafted features such as MFCC. We report improvement on training and inference times by atleast a factor of 4x and 7.4x respectively with comparable WERs against standard RNN based baseline systems on SpeechOcean's multilingual low resource dataset.

Keywords: convolutional neural networks, language compatibility, low resource languages, multilingual automatic speech recognition

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25599 Automated Multisensory Data Collection System for Continuous Monitoring of Refrigerating Appliances Recycling Plants

Authors: Georgii Emelianov, Mikhail Polikarpov, Fabian Hübner, Jochen Deuse, Jochen Schiemann

Abstract:

Recycling refrigerating appliances plays a major role in protecting the Earth's atmosphere from ozone depletion and emissions of greenhouse gases. The performance of refrigerator recycling plants in terms of material retention is the subject of strict environmental certifications and is reviewed periodically through specialized audits. The continuous collection of Refrigerator data required for the input-output analysis is still mostly manual, error-prone, and not digitalized. In this paper, we propose an automated data collection system for recycling plants in order to deduce expected material contents in individual end-of-life refrigerating appliances. The system utilizes laser scanner measurements and optical data to extract attributes of individual refrigerators by applying transfer learning with pre-trained vision models and optical character recognition. Based on Recognized features, the system automatically provides material categories and target values of contained material masses, especially foaming and cooling agents. The presented data collection system paves the way for continuous performance monitoring and efficient control of refrigerator recycling plants.

Keywords: automation, data collection, performance monitoring, recycling, refrigerators

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25598 GRCNN: Graph Recognition Convolutional Neural Network for Synthesizing Programs from Flow Charts

Authors: Lin Cheng, Zijiang Yang

Abstract:

Program synthesis is the task to automatically generate programs based on user specification. In this paper, we present a framework that synthesizes programs from flow charts that serve as accurate and intuitive specification. In order doing so, we propose a deep neural network called GRCNN that recognizes graph structure from its image. GRCNN is trained end-to-end, which can predict edge and node information of the flow chart simultaneously. Experiments show that the accuracy rate to synthesize a program is 66.4%, and the accuracy rates to recognize edge and node are 94.1% and 67.9%, respectively. On average, it takes about 60 milliseconds to synthesize a program.

Keywords: program synthesis, flow chart, specification, graph recognition, CNN

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25597 A Relative Entropy Regularization Approach for Fuzzy C-Means Clustering Problem

Authors: Ouafa Amira, Jiangshe Zhang

Abstract:

Clustering is an unsupervised machine learning technique; its aim is to extract the data structures, in which similar data objects are grouped in the same cluster, whereas dissimilar objects are grouped in different clusters. Clustering methods are widely utilized in different fields, such as: image processing, computer vision , and pattern recognition, etc. Fuzzy c-means clustering (fcm) is one of the most well known fuzzy clustering methods. It is based on solving an optimization problem, in which a minimization of a given cost function has been studied. This minimization aims to decrease the dissimilarity inside clusters, where the dissimilarity here is measured by the distances between data objects and cluster centers. The degree of belonging of a data point in a cluster is measured by a membership function which is included in the interval [0, 1]. In fcm clustering, the membership degree is constrained with the condition that the sum of a data object’s memberships in all clusters must be equal to one. This constraint can cause several problems, specially when our data objects are included in a noisy space. Regularization approach took a part in fuzzy c-means clustering technique. This process introduces an additional information in order to solve an ill-posed optimization problem. In this study, we focus on regularization by relative entropy approach, where in our optimization problem we aim to minimize the dissimilarity inside clusters. Finding an appropriate membership degree to each data object is our objective, because an appropriate membership degree leads to an accurate clustering result. Our clustering results in synthetic data sets, gaussian based data sets, and real world data sets show that our proposed model achieves a good accuracy.

Keywords: clustering, fuzzy c-means, regularization, relative entropy

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25596 Assessing Performance of Data Augmentation Techniques for a Convolutional Network Trained for Recognizing Humans in Drone Images

Authors: Masood Varshosaz, Kamyar Hasanpour

Abstract:

In recent years, we have seen growing interest in recognizing humans in drone images for post-disaster search and rescue operations. Deep learning algorithms have shown great promise in this area, but they often require large amounts of labeled data to train the models. To keep the data acquisition cost low, augmentation techniques can be used to create additional data from existing images. There are many techniques of such that can help generate variations of an original image to improve the performance of deep learning algorithms. While data augmentation is potentially assumed to improve the accuracy and robustness of the models, it is important to ensure that the performance gains are not outweighed by the additional computational cost or complexity of implementing the techniques. To this end, it is important to evaluate the impact of data augmentation on the performance of the deep learning models. In this paper, we evaluated the most currently available 2D data augmentation techniques on a standard convolutional network which was trained for recognizing humans in drone images. The techniques include rotation, scaling, random cropping, flipping, shifting, and their combination. The results showed that the augmented models perform 1-3% better compared to a base network. However, as the augmented images only contain the human parts already visible in the original images, a new data augmentation approach is needed to include the invisible parts of the human body. Thus, we suggest a new method that employs simulated 3D human models to generate new data for training the network.

Keywords: human recognition, deep learning, drones, disaster mitigation

Procedia PDF Downloads 88
25595 Locating Speed Limit Signs for Highway Tunnel Entrance and Exit

Authors: Han Bai, Lemei Yu, Tong Zhang, Doudou Xie, Liang Zhao

Abstract:

The brightness changes at highway tunnel entrance and exit have an effect on the physical and psychological conditions of drivers. It is more conducive for examining driving safety with quantitative analysis of the physical and psychological characteristics of drivers to determine the speed limit sign locations at the tunnel entrance and exit sections. In this study, the physical and psychological effects of tunnels on traffic sign recognition of drivers are analyzed; subsequently, experiments with the assistant of Eyelink-II Type eye movement monitoring system are conducted in the typical tunnels in Ji-Qing freeway and Xi-Zha freeway, to collect the data of eye movement indexes “Fixation Duration” and “Eyeball Rotating Speed”, which typically represent drivers' mental load and visual characteristics. On this basis, the paper establishes a visual recognition model for the speed limit signs at the highway tunnel entrances and exits. In combination with related standards and regulations, it further presents the recommended values for locating speed limit signs under different tunnel conditions. A case application on Panlong tunnel in Ji-Qing freeway is given to generate the helpful improvement suggestions.

Keywords: driver psychological load, eye movement index, speed limit sign location, tunnel entrance and exit

Procedia PDF Downloads 287