Search results for: forensic accounting & fraud detection

Authors: Muhammad Rosli Abdullah, Noor Hasmiza Harun

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A microorganism detection system has a potential to be used with the advancement in a biosensor development. The detection system requires an optical sensing system, microfluidic device and biological reagent. Although, the biosensors are available in the market, a label free and a lab-on-chip approach will promote a flexible solution. As a preliminary study of microorganism detection, three mechanisms such as Total Internal Reflection (TIR), Micro Fluidic Channel (MFC) and magnetic-electric field propagation were study and simulated. The objective are to identify the TIR angle, MFC parabolic flow and the wavelength for the microorganism detection. The simulation result indicates that evanescent wave is achieved when TIR angle > 42°, the corner and centre of a parabolic velocity are 0.02 m/s and 0.06 m/s respectively, and a higher energy distribution of a perfect electromagnetic scattering with dipole resonance radiation occurs at 500 nm. This simulation is beneficial to determine the components of the microorganism detection system that does not rely on classical microbiological, immunological and genetic methods which are laborious, time-consuming procedures and confined to specialized laboratories with expensive instrumentation equipment.

Keywords: microorganism, microfluidic, total internal reflection, lab on chip

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Authors: Vijaya Yuvaram Singh V M, Kameshwar Rao J V

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The challenge with development of neural network based methods for medical is the availability of data. Anatomical landmark detection in the medical domain is a process to find points on the x-ray scan report of the patient. Most of the time this task is done manually by trained professionals as it requires precision and domain knowledge. Traditionally object detection based methods are used for landmark detection. Here, we utilize reinforcement learning and query based method to train a single agent capable of detecting multiple landmarks. A deep Q network agent is trained to detect single and multiple landmarks present on hip and shoulder from x-ray scan of a patient. Here a single agent is trained to find multiple landmark making it superior to having individual agents per landmark. For the initial study, five images of different patients are used as the environment and tested the agents performance on two unseen images.

Keywords: reinforcement learning, medical landmark detection, multi target detection, deep neural network

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Authors: Mohd Noah A. Rahman, Afzaal H. Seyal, Norhafilah Bara

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Developing a software application using an interface with computers and peripheral devices using gestures of human body such as hand movements keeps growing in interest. A review on this hand gesture detection and recognition based on computer vision technique remains a very challenging task. This is to provide more natural, innovative and sophisticated way of non-verbal communication, such as sign language, in human computer interaction. Nevertheless, this paper explores hand detection and hand gesture recognition applying a vision based approach. The hand detection and recognition used skin color spaces such as HSV and YCrCb are applied. However, there are limitations that are needed to be considered. Almost all of skin color space models are sensitive to quickly changing or mixed lighting circumstances. There are certain restrictions in order for the hand recognition to give better results such as the distance of user’s hand to the webcam and the posture and size of the hand.

Keywords: hand detection, hand gesture, hand recognition, sign language

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Authors: Ahmad Luthfi

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One of the main goals of a computer forensic analyst is to determine the cause and effect of the acquisition of a digital evidence in order to obtain relevant information on the case is being handled. In order to get fast and accurate results, this paper will discuss the approach known as ontology framework. This model uses a structured hierarchy of layers that create connectivity between the variant and searching investigation of activity that a computer forensic analysis activities can be carried out automatically. There are two main layers are used, namely analysis tools and operating system. By using the concept of ontology, the second layer is automatically designed to help investigator to perform the acquisition of digital evidence. The methodology of automation approach of this research is by utilizing forward chaining where the system will perform a search against investigative steps and atomically structured in accordance with the rules of the ontology.

Keywords: ontology, framework, automation, forensics

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Authors: Anocha Rojanapanich

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The purpose of this research is to develop and design an accounting management information system for convenient shop in Bangkok Thailand. The study applied the System Development Life Cycle (SDLC) for development which began with study and analysis of current data, including the existing system. Then, the system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Product diversity, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management and importance of cost information for decision making also as well as.

Keywords: accounting management information system, convenient shop, cost information for decision making system, development life cycle

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Authors: Elise M. Shauf

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Beryllium can be found naturally in some fruits and vegetables (carrots, garden peas, kidney beans, pears) at very low concentrations, but is typically not clinically significant due to the low-level exposure and limited absorption of beryllium by the stomach and intestines. However, acute or chronic beryllium exposure can result in harmful toxic and carcinogenic biological effects. Beryllium can be both a workplace hazard and an environmental pollutant, therefore determining the presence of beryllium at trace levels can be essential to protect workers as well as the environment. Analysis of gallein, C₂₀H₁₂O₇, to determine if it is usable as a fluorescent dye for beryllium detection. The primary detection method currently in use includes hydroxybenzoquinoline sulfonates (HBQS), for which alternative indicators are desired. Unfortunately, gallein does not have the desired aspects needed as a dye for beryllium detection due to the peak shift properties.

Keywords: beryllium detection, fluorescent, gallein dye, indicator, spectroscopy

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: Jaithish John

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In this paper a brief overview is provided of the developments in interdisciplinary knowledge exchange with use of soil and geological (earth) materials in the search for evidence. The aim is to provide background information on the role and value of understanding ‘earth materials’ from the crime scene through to microscopic scale investigations to support law enforcement agencies in solving criminal and environmental concerns and investigations. This involves the sampling, analysis, interpretation and explanation presentation of all these evidences. In this context, field and laboratory methods are highlighted for the controlled / referenced sample, alibi sample and questioned sample. The aim of forensic analyses of earth materials is to associate these samples taken from a questioned source to determine if there are similar and outstanding characteristics features of earth materials crucial to support the investigation to the questioned earth materials and compare it to the controlled / referenced sample and alibi samples.

Keywords: soil, texture, grain, microscopy

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Authors: Junyou Shi, Weiwei Cui

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Testability modeling is a commonly used method in testability design and analysis of system. A dependency matrix will be obtained from testability modeling, and we will give a quantitative evaluation about fault detection and isolation. Based on the dependency matrix, we can obtain the diagnosis tree. The tree provides the procedures of the fault detection and isolation. But the dependency matrix usually includes built-in test (BIT) and manual test in fact. BIT runs the test automatically and is not limited by the procedures. The method above cannot give a more efficient diagnosis and use the advantages of the BIT. A Comprehensive method of fault detection and isolation is proposed. This method combines the advantages of the BIT and Manual test by splitting the matrix. The result of the case study shows that the method is effective.

Keywords: fault detection, fault isolation, testability modeling, BIT

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Authors: Omolola A. Tajelawi, Hari L. Garbharran

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Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses

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Authors: Olena Mayboroda, Angel Gonzalez Benito, Jonathan Sabate Del Rio, Marketa Svobodova, Sandra Julich, Herbert Tomaso, Ciara K. O'Sullivan, Ioanis Katakis

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DNA amplification is required for most molecular diagnostic applications but conventional PCR has disadvantages for field testing. Isothermal amplification techniques are being developed to respond to this problem. One of them is the Recombinase Polymerase Amplification (RPA) that operates at isothermal conditions without sacrificing specificity and sensitivity in easy-to-use formats. In this work RPA was used for the optical detection of solid-phase amplification of the potential biowarfare agent Yersinia pestis. Thiolated forward primers were immobilized on the surface of maleimide-activated microtitre plates for the quantitative detection of synthetic and genomic DNA, with elongation occurring only in the presence of the specific template DNA and solution phase reverse primers. Quantitative detection was achieved via the use of biotinylated reverse primers and post-amplification addition of streptavidin-HRP conjugate. The overall time of amplification and detection was less than 1 hour at a constant temperature of 37oC. Single-stranded and double-stranded DNA sequences were detected achieving detection limits of 4.04*10-13 M and 3.14*10-16 M, respectively. The system demonstrated high specificity with negligible responses to non-specific targets.

Keywords: recombinase polymerase amplification, Yersinia pestis, solid-phase detection, ELONA

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Authors: Komal Babbar

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Multiuser Detection is the intelligent estimation/demodulation of transmitted bits in the presence of Multiple Access Interference. The authors have presented the Bit-error rate (BER) achieved by linear multi-user detectors: Matched filter (which treats the MAI as AWGN), Decorrelating and MMSE. In this work, authors investigate the bit error probability analysis for Matched filter, decorrelating, and MMSE. This problem arises in several practical CDMA applications where the receiver may not have full knowledge of the number of active users and their signature sequences. In particular, the behavior of MAI at the output of the Multi-user detectors (MUD) is examined under various asymptotic conditions including large signal to noise ratio; large near-far ratios; and a large number of users. In the last section Authors also shows Matlab Simulation results for Multiuser detection techniques i.e., Matched filter, Decorrelating, MMSE for 2 users and 10 users.

Keywords: code division multiple access, decorrelating, matched filter, minimum mean square detection (MMSE) detection, multiple access interference (MAI), multiuser detection (MUD)

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Authors: Junling Li, Fang Meng, Yichun Zhang

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Image saliency detection has been long studied, while several challenging problems are still unsolved, such as detecting saliency inaccurately in complex scenes or suppressing salient objects in the image borders. In this paper, we propose a new saliency detection algorithm in order to solving these problems. We represent the image as a graph with superixels as nodes. By considering appearance similarity between the boundary and the background, the proposed method chooses non-saliency boundary nodes as background priors to construct the background probability model. The probability that each node belongs to the model is computed, which measures its similarity with backgrounds. Thus we can calculate saliency by the transformed probability as a metric. We compare our algorithm with ten-state-of-the-art salient detection methods on the public database. Experimental results show that our simple and effective approach can attack those challenging problems that had been baffling in image saliency detection.

Keywords: visual saliency, background probability, boundary knowledge, background priors

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Authors: Yeongyu Choi, Ju H. Park, S. M. Lee, Ho-Youl Jung

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In this paper, an improved method for estimating fundamental matrix is proposed. The method is applied effectively to monocular camera based moving object detection. The method consists of corner points detection, moving object’s motion estimation and fundamental matrix calculation. The corner points are obtained by using Harris corner detector, motions of moving objects is calculated from pyramidal Lucas-Kanade optical flow algorithm. Through epipolar geometry analysis using RANSAC, the fundamental matrix is calculated. In this method, we have improved the performances of moving object detection by using two threshold values that determine inlier or outlier. Through the simulations, we compare the performances with varying the two threshold values.

Keywords: corner detection, optical flow, epipolar geometry, RANSAC

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Authors: Michael Dole, Pierre Ninin, Denis Raffourt

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Most of the CERN’s facilities hosting particle accelerators are large, underground and radioactive areas. All fire detection systems installed in such areas, shall be carefully studied to cope with the particularities of this stringent environment. The detection equipment usually chosen by CERN to secure these underground facilities are based on air sampling technology. The electronic equipment is located in non-radioactive areas whereas air sampling networks are deployed in radioactive areas where fire detection is required. The air sampling technology provides very good detection performances and prevent the "radiation-to-electronic" effects. In addition, it reduces the exposure to radiations of maintenance workers and is permanently available during accelerator operation. In order to protect the Super Proton Synchrotron and its 7 km tunnels, a specific long distance aspirating smoke detector has been developed to detect smoke at up to 700 meters between electronic equipment and the last air sampling hole. This paper describes the architecture, performances and return of experience of the long distance fire detection system developed and installed to secure the CERN Super Proton Synchrotron tunnels.

Keywords: air sampling, fire detection, long distance, radioactive areas

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Authors: Chiang-Lead Woo

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In reply to serious environmental problems, the Taiwan government quickly adjusted some articles to suit the needs of environmental protection recently, such as the amendment to article 190-1 of the Taiwan Criminal Code. The transfer of legislation comes as an improvement which canceled the limitation of ‘endangering public safety’. At the same time, the article 190-1 goes from accumulative concrete offense to abstract crime of danger. Thus, the public looks forward to whether environmental crime following the imposition of fines or penalties works efficiently in anti-pollution by the deterrent effects. However, according to the addition to article 38-2 of the Taiwan Criminal Code, the confiscation system seems controversial legislation to restrain ill-gotten gains. Most prior studies focused on comparisons with the Administrative Penalty Law and the Criminal Code in environmental issue in Taiwan; recently, more and more studies emphasize calculations on ill-gotten gains. Hence, this paper try to examine the deterrent effect in environmental crime by economic analysis of law and environmental economics perspective. This analysis shows that only if there is an extremely high probability (equal to 100 percent) of an environmental crime case being prosecuted criminally by Taiwan Environmental Protection Agency, the deterrent effects will work. Therefore, this paper suggests deliberating the confiscation system from supplementing the System of Environmental and Economic Accounting, reasonable deterrent fines, input management, real-time system for detection of pollution, and whistleblower system, environmental education, and modernization of law.

Keywords: confiscation, ecosystem services, environmental crime, ill-gotten gains, the deterrent effect, the system of environmental and economic accounting

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Authors: Dilip K. Prasad, C. Krishna Prasath, Deepu Rajan, Lily Rachmawati, Eshan Rajabally, Chai Quek

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This paper discusses the technical challenges in maritime image processing and machine vision problems for video streams generated by cameras. Even well documented problems of horizon detection and registration of frames in a video are very challenging in maritime scenarios. More advanced problems of background subtraction and object detection in video streams are very challenging. Challenges arising from the dynamic nature of the background, unavailability of static cues, presence of small objects at distant backgrounds, illumination effects, all contribute to the challenges as discussed here.

Keywords: autonomous maritime vehicle, object detection, situation awareness, tracking

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Authors: Manirath Wongsim

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AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes

Keywords: accounting information system, accounting information systems adoption, and inflecting AIS adoption

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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Authors: Saleh Alshehri

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Human skin detection is a vital step in many applications. Some of the applications are critical especially those related to security. This leverages the importance of a high-performance detection algorithm. To validate the accuracy of the algorithm, image databases are usually used. However, the suitability of these image databases is still questionable. It is suggested that the suitability can be measured mainly by the span the database covers of the color space. This research investigates the validity of three famous image databases.

Keywords: image databases, image processing, pattern recognition, neural networks

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Authors: Murat Yazici

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Anomalies are irregularities found in data that do not adhere to a well-defined standard of normal behavior. The identification of outliers or anomalies in data has been a subject of study within the statistics field since the 1800s. Over time, a variety of anomaly detection techniques have been developed in several research communities. The cluster analysis can be used to detect anomalies. It is the process of associating data with clusters that are as similar as possible while dissimilar clusters are associated with each other. Many of the traditional cluster algorithms have limitations in dealing with data sets containing categorical properties. To detect anomalies in categorical data, fuzzy clustering approach can be used with its advantages. The fuzzy k-Mode (FKM) clustering algorithm, which is one of the fuzzy clustering approaches, by extension to the k-means algorithm, is reported for clustering datasets with categorical values. It is a form of clustering: each point can be associated with more than one cluster. In this paper, anomaly detection is performed on two simulated data by using the FKM cluster algorithm. As a significance of the study, the FKM cluster algorithm allows to determine anomalies with their abnormality degree in contrast to numerous anomaly detection algorithms. According to the results, the FKM cluster algorithm illustrated good performance in the anomaly detection of data, including both one anomaly and more than one anomaly.

Keywords: fuzzy k-mode clustering, anomaly detection, noise, categorical data

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Authors: Karen Fang

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Investigative genetic genealogy has attracted much interest in both the field of ethics and the public eye due to its global application in criminal cases. Arguments have been made regarding privacy and informed consent, especially with law enforcement using consumer genetic testing results to convict individuals. In the case of public interest, DNA databases have the strong potential to significantly reduce crime, which in turn leads to safer communities and better futures. With the advancement of genetic technologies, the integration of a universal forensic DNA database in violent crimes, crimes against children, and missing person cases is expected to deter crime while protecting one’s privacy. Rather than collecting whole genomes from the whole population, STR profiles can be used to identify unrelated individuals without compromising personal information such as physical appearance, disease risk, and geographical origin, and additionally, reduce cost and storage space. STR DNA profiling is already used in the forensic science field and going a step further benefits several areas, including the reduction in recidivism, improved criminal court case turnaround time, and just punishment. Furthermore, adding individuals to the database as early as possible prevents young offenders and first-time offenders from participating in criminal activity. It is important to highlight that DNA databases should be inclusive and tightly governed, and the misconception on the use of DNA based on crime television series and other media sources should be addressed. Nonetheless, deterrent effects have been observed in countries like the US and Denmark with DNA databases that consist of serious violent offenders. Fewer crimes were reported, and fewer people were convicted of those crimes- a favorable outcome, not even the death penalty could provide. Currently, there is no better alternative than a universal forensic DNA database made up of STR profiles. It can open doors for investigative genetic genealogy and fostering better communities. Expanding the appropriate use of DNA databases is ethically acceptable and positively impacts the public.

Keywords: bioethics, deterrent effects, DNA database, investigative genetic genealogy, privacy, public interest

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Authors: Laicheng Cao, Xiangqian Su, Youxiao Wu

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Feature selection is one of the important problems in network security, pattern recognition, data mining and other fields. In order to remove redundant features, effectively improve the detection speed of intrusion detection system, proposes a new feature selection method, which is based on the invasive weed optimization (IWO) algorithm and tabu search algorithm(TS). Use IWO as a global search, tabu search algorithm for local search, to improve the results of IWO algorithm. The experimental results show that the feature selection method can effectively remove the redundant features of network data information in feature selection, reduction time, and to guarantee accurate detection rate, effectively improve the speed of detection system.

Keywords: intrusion detection, feature selection, iwo, tabu search

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Authors: Nadzira Yahaya, Saunah Zainon, Marshita Hashim, Ruhaya Atan

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Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship.

Keywords: annual reports, framework, NPOs, preparation and presentation

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Authors: Alireza Mirrashid, Mohammad Khoshbin, Ali Atghaei, Hassan Shahbazi

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In various industries, smoke and fire are two of the most important threats in the workplace. One of the common methods for detecting smoke and fire is the use of infrared thermal and smoke sensors, which cannot be used in outdoor applications. Therefore, the use of vision-based methods seems necessary. The problem of smoke and fire detection is spatiotemporal and requires spatiotemporal solutions. This paper presents a method that uses spatial features along with temporal-based features to detect smoke and fire in the scene. It consists of three main parts; the task of each part is to reduce the error of the previous part so that the final model has a robust performance. This method also uses transformer modules to increase the accuracy of the model. The results of our model show the proper performance of the proposed approach in solving the problem of smoke and fire detection and can be used to increase workplace safety.

Keywords: attention, fire detection, smoke detection, spatio-temporal

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Authors: Abe D. Desta

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This study suggests a deep learning-based method for identifying and following moving objects in surveillance video. The proposed method uses a fast regional convolution neural network (F-RCNN) trained on a substantial dataset of vehicle images to first detect vehicles. A Kalman filter and a data association technique based on a Hungarian algorithm are then used to monitor the observed vehicles throughout time. However, in general, F-RCNN algorithms have been shown to be effective in achieving high detection accuracy and robustness in this research study. For example, in one study The study has shown that the vehicle detection and tracking, the system was able to achieve an accuracy of 97.4%. In this study, the F-RCNN algorithm was compared to other popular object detection algorithms and was found to outperform them in terms of both detection accuracy and speed. The presented system, which has application potential in actual surveillance systems, shows the usefulness of deep learning approaches in vehicle detection and tracking.

Keywords: artificial intelligence, computer vision, deep learning, fast-regional convolutional neural networks, feature extraction, vehicle tracking

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Authors: Chowduru Ramachandra Sharma, Shatunjay Rawat

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A false positive state is when the IDS/IPS identifies an activity as an attack, but the activity is acceptable behavior in the system. False positives in a Network Intrusion Detection System ( NIDS ) is an issue because they desensitize the administrator. It wastes computational power and valuable resources when rules are not tuned properly, which is the main issue with anomaly NIDS. Furthermore, most false positives reduction techniques are not performed during the real-time of attempted intrusions; instead, they have applied afterward on collected traffic data and generate alerts. Of course, false positives detection in ‘offline mode’ is tremendously valuable. Nevertheless, there is room for improvement here; automated techniques still need to reduce False Positives in real-time. This paper uses the Snort signature detection model to redirect the alerted attacks to Honeypots and verify attacks.

Keywords: honeypot, TPOT, snort, NIDS, honeybird, iptables, netfilter, redirection, attack detection, docker, snare, tanner

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Authors: Boumediene Hamzi, Turky N. AlOtaiby, Saleh AlShebeili, Arwa AlAnqary

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We introduce a data-driven method for seizure detection drawing on recent progress in Machine Learning. The method is based on embedding probability measures in a high (or infinite) dimensional reproducing kernel Hilbert space (RKHS) where the Maximum Mean Discrepancy (MMD) is computed. The MMD is metric between probability measures that are computed as the difference between the means of probability measures after being embedded in an RKHS. Working in RKHS provides a convenient, general functional-analytical framework for theoretical understanding of data. We apply this approach to the problem of seizure detection.

Keywords: kernel methods, maximum mean discrepancy, seizure detection, machine learning

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Authors: Mark A. Spooner

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The growth of technological advances in the digital communications industry has dictated the way forensic examination laboratories receive, analyze, and report on digital evidence. This study looks at the trends in a medium sized digital forensics lab that examines small communications devices (i.e., cellular telephones, tablets, thumb drives, etc.) over the past five years. As law enforcement and homeland security organizations budgets shrink, many agencies are being asked to perform more examinations with less resources available. Using multi-level statistical analysis using five years of examination data, this research shows the increasing technological demand trend. The research then extrapolates the current data into the model created and finds a continued exponential growth curve of said demands is well within the parameters defined earlier on in the research.

Keywords: digital forensics, forensic examination, small device, trends

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Authors: Muhammad Muhammad Suleiman

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The Nigerian political system has witnessed rising occurrences of election malpractice in the last decade. This has been due to election rigging and other forms of electoral fraud. In order to find a sustainable solution to this malpractice, the introduction of electronic voting (e-voting) has been suggested. This paper reviews the challenges, benefits, and issues associated with e-voting as a panacea for election malpractice in Nigeria. The review of existing literature revealed that e-voting can reduce the cost of conducting elections and reduce the opportunity for electoral fraud. The review suggests that the introduction of e-voting in the Nigerian political system would require adequate cybersecurity measures, trust-building initiatives, and proper legal frameworks to ensure its successful implementation. It is recommended that there should be an effective policy that would ensure the security of the system as well as the credibility of the results. Furthermore, a comprehensive awareness campaign needs to be conducted to ensure that voters understand the process and are comfortable using the system. In conclusion, e-voting has the potential to reduce the occurrence of election malpractice in the Nigerian political system. However, the successful implementation of e-voting will require effective policy interventions and trust-building initiatives. Additionally, the costs of acquiring the necessary infrastructure and equipment and implementing proper legal frameworks need to be considered.

Keywords: electronic voting, general election, candidate, INEC, cyberattack

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