Search results for: forensic accounting & fraud detection

Authors: Shoujia Fang, Guoqing Ding, Xin Chen

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The quality of press-fit assembly is closely related to reliability and safety of product. The paper proposed a keypoint detection method based on convolutional neural network to improve the accuracy of keypoint detection in press-fit curve. It would provide an auxiliary basis for judging quality of press-fit assembly. The press-fit curve is a curve of press-fit force and displacement. Both force data and distance data are time-series data. Therefore, one-dimensional convolutional neural network is used to process the press-fit curve. After the obtained press-fit data is filtered, the multi-layer one-dimensional convolutional neural network is used to perform the automatic learning of press-fit curve features, and then sent to the multi-layer perceptron to finally output keypoint of the curve. We used the data of press-fit assembly equipment in the actual production process to train CNN model, and we used different data from the same equipment to evaluate the performance of detection. Compared with the existing research result, the performance of detection was significantly improved. This method can provide a reliable basis for the judgment of press-fit quality.

Keywords: keypoint detection, curve feature, convolutional neural network, press-fit assembly

Procedia PDF Downloads 193

Authors: Xu Han, Shanxiong Chen, Shiyu Zhu, Xiaoyu Lin, Fujia Zhao, Dingwang Wang

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Character detection is an important issue for character recognition of ancient Yi books. The accuracy of detection directly affects the recognition effect of ancient Yi books. Considering the complex layout, the lack of standard typesetting and the mixed arrangement between images and texts, we propose a character detection method for ancient Yi books based on connected components and regressive character segmentation. First, the scanned images of ancient Yi books are preprocessed with nonlocal mean filtering, and then a modified local adaptive threshold binarization algorithm is used to obtain the binary images to segment the foreground and background for the images. Second, the non-text areas are removed by the method based on connected components. Finally, the single character in the ancient Yi books is segmented by our method. The experimental results show that the method can effectively separate the text areas and non-text areas for ancient Yi books and achieve higher accuracy and recall rate in the experiment of character detection, and effectively solve the problem of character detection and segmentation in character recognition of ancient books.

Keywords: CCS concepts, computing methodologies, interest point, salient region detections, image segmentation

Procedia PDF Downloads 104

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

Procedia PDF Downloads 312

Authors: A. Harras, A. Tsuji, K. Terada

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Tracking of moving people has gained a matter of great importance due to rapid technological advancements in the field of computer vision. The objective of this study is to design a motion based detection and tracking multiple walking pedestrians randomly in different directions. In our proposed method, Gaussian mixture model (GMM) is used to determine moving persons in image sequences. It reacts to changes that take place in the scene like different illumination; moving objects start and stop often, etc. Background noise in the scene is eliminated through applying morphological operations and the motions of tracked people which is determined by using the Kalman filter. The Kalman filter is applied to predict the tracked location in each frame and to determine the likelihood of each detection. We used a benchmark data set for the evaluation based on a side wall stationary camera. The actual scenes from the data set are taken on a street including up to eight people in front of the camera in different two scenes, the duration is 53 and 35 seconds, respectively. In the case of walking pedestrians in close proximity, the proposed method has achieved the detection ratio of 87%, and the tracking ratio is 77 % successfully. When they are deferred from each other, the detection ratio is increased to 90% and the tracking ratio is also increased to 79%.

Keywords: automatic detection, tracking, pedestrians, counting

Procedia PDF Downloads 233

Authors: Gigih Priyandoko, Mohd Fairusham Ghazali, Tan Siew Fun

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This paper discusses about the defect detection of plastic pipe by using nonlinear acoustic wave modulation method. It is a sensitive method for damage detection and it is based on the propagation of high frequency acoustic waves in plastic pipe with low frequency excitation. The plastic pipe is excited simultaneously with a slow amplitude modulated vibration pumping wave and a constant amplitude probing wave. The frequency of both the excitation signals coincides with the resonances of the plastic pipe. A PVP pipe is used as the specimen as it is commonly used for the conveyance of liquid in many fields. The results obtained are being observed and the difference between uncracked specimen and cracked specimen can be distinguished clearly.

Keywords: plastic pipe, defect detection, nonlinear acoustic modulation, excitation

Procedia PDF Downloads 429

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

Procedia PDF Downloads 59

Authors: Mrinal Kanti Bhowmik, Kakali Das Jr., Barin Kumar De, Debotosh Bhattacharjee

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Breast cancer is the most common cancer and a leading cause of death for women in the 35 to 55 age group. Early detection of breast cancer can decrease the mortality rate of breast cancer. Mammography is considered as a ‘Gold Standard’ for breast cancer detection and a very popular modality, presently used for breast cancer screening and detection. The screening of digital mammograms often leads to over diagnosis and a consequence to unnecessary traumatic & painful biopsies. For that reason recent studies involving the use of thermal imaging as a screening technique have generated a growing interest especially in cases where the mammography is limited, as in young patients who have dense breast tissue. Tumor is a significant sign of breast cancer in both mammography and thermography. The tumors are complex in structure and they also exhibit a different statistical and textural features compared to the breast background tissue. Fractal geometry is a geometry which is used to describe this type of complex structure as per their main characteristic, where traditional Euclidean geometry fails. Over the last few years, fractal geometrics have been applied mostly in many medical image (1D, 2D, or 3D) analysis applications. In breast cancer detection using digital mammogram images, also it plays a significant role. Fractal is also used in thermography for early detection of the masses using the thermal texture. This paper presents an overview of the recent aspects and initiatives of fractals in breast cancer detection in both mammography and thermography. The scope of fractal geometry in automatic breast cancer detection using digital mammogram and thermogram images are analysed, which forms a foundation for further study on application of fractal geometry in medical imaging for improving the efficiency of automatic detection.

Keywords: fractal, tumor, thermography, mammography

Procedia PDF Downloads 359

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

Procedia PDF Downloads 400

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

Procedia PDF Downloads 293

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

Procedia PDF Downloads 315

Authors: Isao Tomita

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The detection of environmental gases, 12CO_2, 13CO_2, and CH_4, using near-infrared semiconductor lasers with a short laser path length is studied by means of wavelength-modulation spectroscopy. The developed system is compact and has high sensitivity enough to detect the absorption peaks of isotopic 13CO_2 of a 3-% CO_2 gas at 2 um with a path length of 2.4 m, where its peak size is two orders of magnitude smaller than that of the ordinary 12CO_2 peaks. In addition, the detection of 12CO_2 peaks of a 385-ppm (0.0385-%) CO_2 gas in the air is made at 2 um with a path length of 1.4 m. Furthermore, in pursuing the detection of an ancient environmental CH_4 gas confined to a bubble in ice at the polar regions, measurements of the absorption spectrum for a trace gas of CH_4 in a small area are attempted. For a 100-% CH_4 gas trapped in a 1 mm^3 glass container, the absorption peaks of CH_4 are obtained at 1.65 um with a path length of 3 mm, and also the gas pressure is extrapolated from the measured data.

Keywords: environmental gases, Near-Infrared Laser Detection, Wavelength-Modulation Spectroscopy, gas pressure

Procedia PDF Downloads 398

Authors: Tim Farrelly

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In recent years, AI-powered object detection systems have opened the doors for innovative new applications and products, especially those operating in the real world or ‘on edge’ – namely, in sport. This paper investigates the viability of an ultra-low parameter convolutional neural network specially designed for the detection of footballs on ‘on the edge’ devices. The main contribution of this paper is the exploration of integrating new design features (depth-wise separable convolutional blocks and squeezed and excitation modules) into an ultra-low parameter network and demonstrating subsequent improvements in performance. The results show that tracking the ball from Full HD images with negligibly high accu-racy is possible in real-time.

Keywords: deep learning, object detection, machine vision applications, sport, network design

Procedia PDF Downloads 122

Authors: Onder Yakut, Oguzhan Timus, Emine Dogru Bolat

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Health diseases have a vital significance affecting human being's life and life quality. Sudden death events can be prevented owing to early diagnosis and treatment methods. Electrical signals, taken from the human being's body using non-invasive methods and showing the heart activity is called Electrocardiogram (ECG). The ECG signal is used for following daily activity of the heart by clinicians. Heart Rate Variability (HRV) is a physiological parameter giving the variation between the heart beats. ECG data taken from MITBIH Arrhythmia Database is used in the model employed in this study. The detection of arrhythmic heart beats is aimed utilizing the features extracted from the HRV time domain parameters. The developed model provides a satisfactory performance with ~89% accuracy, 91.7 % sensitivity and 85% specificity rates for the detection of arrhythmic beats.

Keywords: arrhythmic beat detection, ECG, HRV, kNN classifier

Procedia PDF Downloads 328

Authors: Yulin Rao, Zhixuan Li, Burra Venkata Durga Kumar

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Intrusion detection refers to monitoring the actions of internal and external intruders on the system and detecting the behaviours that violate security policies in real-time. In intrusion detection, there has been much discussion about the application of neural network technology and artificial immune system (AIS). However, many solutions use static methods (signature-based and stateful protocol analysis) or centralized intrusion detection systems (CIDS), which are unsuitable for real-time intrusion detection systems that need to process large amounts of data and detect unknown intrusions. This article proposes a framework for a distributed intrusion detection system (DIDS) with multi-agents based on the concept of AIS and neural network technology to detect anomalies and intrusions. In this framework, multiple agents are assigned to each host and work together, improving the system's detection efficiency and robustness. The trainer agent in the central server of the framework uses the artificial neural network (ANN) rather than the negative selection algorithm of AIS to generate mature detectors. Mature detectors can distinguish between self-files and non-self-files after learning. Our analyzer agents use genetic algorithms to generate memory cell detectors. This kind of detector will effectively reduce false positive and false negative errors and act quickly on known intrusions.

Keywords: artificial immune system, distributed artificial intelligence, multi-agent, intrusion detection system, neural network

Procedia PDF Downloads 87

Authors: Petra Hypšová, Martin Seitl

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One of the challenges of forensic psychology is to detect deception during a face-to-face interview. In addition to the classical approaches of monitoring the utterance and its components, detection is also sought by observing behavioral and physiological changes that occur as a result of the increased emotional and cognitive load caused by the production of distorted information. Typical are changes in facial temperature, eye movements and their fixation, pupil dilation, emotional micro-expression, heart rate and its variability. Expanding technological capabilities have opened the space to detect these psychophysiological changes and behavioral manifestations through non-contact technologies that do not interfere with face-to-face interaction. Non-contact deception detection methodology is still in development, and there is a lack of studies that combine multiple non-contact technologies to investigate their accuracy, as well as studies that show how different types of lies produced by different interviewers affect physiological and behavioral changes. The main objective of this study is to apply a specific non-contact technology for deception detection. The next objective is to investigate scenarios in which non-contact deception detection is possible. A series of psychophysiological experiments using infrared thermal imaging, eye tracking and behavioral analysis with FaceReader 9.0 software was used to achieve our goals. In the laboratory experiment, 16 adults (12 women, 4 men) between 18 and 35 years of age (SD = 4.42) were instructed to produce alternating prepared and spontaneous truths and lies. The baseline of each proband was also measured, and its results were compared to the experimental conditions. Because the personality of the examiner (particularly gender and facial appearance) to whom the subject is lying can influence physiological and behavioral changes, the experiment included four different interviewers. The interviewer was represented by a photograph of a face that met the required parameters in terms of gender and facial appearance (i.e., interviewer likability/antipathy) to follow standardized procedures. The subject provided all information to the simulated interviewer. During follow-up analyzes, facial temperature (main ROIs: forehead, cheeks, the tip of the nose, chin, and corners of the eyes), heart rate, emotional expression, intensity and fixation of eye movements and pupil dilation were observed. The results showed that the variables studied varied with respect to the production of prepared truths and lies versus the production of spontaneous truths and lies, as well as the variability of the simulated interviewer. The results also supported the assumption of variability in physiological and behavioural values during the subject's resting state, the so-called baseline, and the production of prepared and spontaneous truths and lies. A series of psychophysiological experiments provided evidence of variability in the areas of interest in the production of truths and lies to different interviewers. The combination of technologies used also led to a comprehensive assessment of the physiological and behavioral changes associated with false and true statements. The study presented here opens the space for further research in the field of lie detection with non-contact technologies.

Keywords: emotional expression decoding, eye-tracking, functional infrared thermal imaging, non-contact deception detection, psychophysiological experiment

Procedia PDF Downloads 78

Authors: Alireza Pour Ebrahimi, Vahid Abasi

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Recently by the extension of internet usage, Research on the intrusion detection system takes a significant importance. Many of improvement systems prevent internal and external network attacks by providing security through firewalls and antivirus. In recently years, intrusion detection systems gradually turn from host-based systems and depend on O.S to the distributed systems which are running on multiple O.S. In this work, by considering the diversity of computer networks whit respect to structure, architecture, resource, services, users and also security goals requirement a fully distributed collaborative intrusion detection system based on peer to peer architecture is suggested. in this platform each partner device (matched device) considered as a peer-to-peer network. All transmitted information to network are visible only for device that use security scanning of a source. Experimental results show that the distributed architecture is significantly upgradeable in respect to centralized approach.

Keywords: network, intrusion detection system, peer to peer, internal and external network

Procedia PDF Downloads 516

Authors: V. Verma, Syed Riyaz-ul-Hassan

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Staphylococcus aureus is one of the most commonly found pathogenic bacteria and is hard to eliminate from the human environment. It is responsible for many nosocomial infections, besides being the main causative agent of food intoxication by virtue of its variety of enterotoxins. Routine detection of S. aureus in food is usually carried out by traditional methods based on morphological and biochemical characterization. These methods are time-consuming and tedious. In addition, misclassifications with automated susceptibility testing systems or commercially available latex agglutination kits have been reported by several workers. Consequently, there is a need for methods to specifically discriminate S. aureus from other staphylococci as quickly as possible. Data on protocols developed using molecular means like PCR technology will be presented for rapid and specific detection of this pathogen in food, clinical and environmental samples, especially milk.

Keywords: food Pathogens, PCR technology, rapid and specific detection, staphylococcus aureus

Procedia PDF Downloads 495

Authors: Li Li, Li-Ru Xia, He-Ye Wang, Xiao-Dong Bi

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In this paper, we presented a highly sensitive immune-affinity monolithic array for detection of α-fetoprotein (AFP) and carcinoembryonic antigen (CEA). Firstly, the epoxy functionalized monolith arrays were fabricated using UV initiated copolymerization method. Scanning electron microscopy (SEM) image showed that the poly(BABEA-co-GMA) monolith exhibited a well-controlled skeletal and well-distributed porous structure. Then, AFP and CEA immune-affinity monolithic arrays were prepared by immobilization of AFP and CEA antibodies on epoxy functionalized monolith arrays. With a non-competitive immune response format, the presented AFP and CEA immune-affinity arrays were demonstrated as an inexpensive, flexible, homogeneous and stable array for detection of AFP and CEA.

Keywords: chemiluminescent detection, immune-affinity, monolithic copolymer array, UV-initiated copolymerization

Procedia PDF Downloads 311

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

Procedia PDF Downloads 372

Authors: Babatope David Omoniyi, Fiona Lalor, Sinead Furey

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This ongoing project investigates the impact of Brexit on consumer perceptions of trust in the food industry. Brexit has significantly impacted the food industry, triggering a paradigm shift in the movement of food/agricultural produce, regulations, and cross-border collaborations between Great Britain, Northern Ireland, and the Republic of Ireland. In a world where the dynamics have shifted because of regulatory changes that impact trade and the free movement of foods and agricultural produce between these three countries, monitoring and controlling every stage of the food supply chain have become challenging, increasing the potential for food fraud and food safety incidents. As consumers play a pivotal role in shaping the market, understanding any shifts in trust post-Brexit enables them to navigate the market with confidence and awareness. This study aims to explore the complexities of consumer perceptions, focusing on trust as a cornerstone of consumer confidence in the post-Brexit food landscape. The objectives include comparing trust in official controls pre- and post-Brexit, determining consumer awareness of food fraud, and devising recommendations that reflect the evidence from this primary research regarding consumer trust in food authenticity post-Brexit. The research design follows an exploratory sequential mixed methods approach, incorporating qualitative methods such as focus groups and structured interviews, along with quantitative research through a large-scale survey. Participants from UCD and Ulster University campuses, comprising academic and non-academic staff, students, and researchers, will provide insights into the impact of Brexit on consumer trust. Preliminary findings from focus groups and interviews highlight changes in labelling, reduced quantity and quality of foods in both Northern Ireland and the Republic of Ireland, fewer food choices, and increased food prices since Brexit. The study aims to further investigate and quantify these impacts through a comprehensive large-scale survey involving participants from Northern Ireland and the Republic of Ireland. The results will inform official controls and consumer-facing messaging contributing valuable insights to navigate the evolving post-Brexit food landscape.

Keywords: Brexit, consumer trust, food fraud, food authenticity, food safety, food industry

Procedia PDF Downloads 29

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

Procedia PDF Downloads 132

Authors: Yin Zhang, Kai Qiao, Xiyang Zhi, Jinnan Gong, Jianming Hu

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In order to effectively detect aerial targets over long distances, an optimal matching design method of space-based optical payload is proposed. Firstly, main factors affecting optical detectability of small targets under complex environment are analyzed based on the full link of a detection system, including band center, band width and spatial resolution. Then a performance characterization model representing the relationship between image signal-to-noise ratio (SCR) and the above influencing factors is established to describe a detection system. Finally, an optimal matching design example is demonstrated for a typical aerial target by simulating and analyzing its SCR under different scene clutter coupling with multi-scale characteristics, and the optimized detection band and spatial resolution are presented. The method can provide theoretical basis and scientific guidance for space-based detection system design, payload specification demonstration and information processing algorithm optimization.

Keywords: space-based detection, aerial targets, optical system design, detectability characterization

Procedia PDF Downloads 149

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

Procedia PDF Downloads 261

Authors: N. N. Mosola, S. J. Molete, L. S. Masoebe, M. Letsae

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Hand gesture recognition is a technique used to locate, detect, and recognize a hand gesture. Detection and recognition are concepts of Artificial Intelligence (AI). AI concepts are applicable in Human Computer Interaction (HCI), Expert systems (ES), etc. Hand gesture recognition can be used in sign language interpretation. Sign language is a visual communication tool. This tool is used mostly by deaf societies and those with speech disorder. Communication barriers exist when societies with speech disorder interact with others. This research aims to build a hand recognition system for Lesotho’s Sesotho and English language interpretation. The system will help to bridge the communication problems encountered by the mentioned societies. The system has various processing modules. The modules consist of a hand detection engine, image processing engine, feature extraction, and sign recognition. Detection is a process of identifying an object. The proposed system uses Canny pruning Haar and Haarcascade detection algorithms. Canny pruning implements the Canny edge detection. This is an optimal image processing algorithm. It is used to detect edges of an object. The system employs a skin detection algorithm. The skin detection performs background subtraction, computes the convex hull, and the centroid to assist in the detection process. Recognition is a process of gesture classification. Template matching classifies each hand gesture in real-time. The system was tested using various experiments. The results obtained show that time, distance, and light are factors that affect the rate of detection and ultimately recognition. Detection rate is directly proportional to the distance of the hand from the camera. Different lighting conditions were considered. The more the light intensity, the faster the detection rate. Based on the results obtained from this research, the applied methodologies are efficient and provide a plausible solution towards a light-weight, inexpensive system which can be used for sign language interpretation.

Keywords: canny pruning, hand recognition, machine learning, skin tracking

Procedia PDF Downloads 158

Authors: Weihao Wang, Zhulin Zong

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Two-dimensional ordered statistical constant false alarm detection is a widely used method for detecting weak target signals in radar signal processing applications. The method is based on analyzing the statistical characteristics of the noise and clutter present in the radar signal and then using this information to set an appropriate detection threshold. In this approach, the reference cell of the unit to be detected is divided into several reference subunits. These subunits are used to estimate the noise level and adjust the detection threshold, with the aim of minimizing the false alarm rate. By using an ordered statistical approach, the method is able to effectively suppress the influence of clutter and noise, resulting in a low false alarm rate. The detection process involves a number of steps, including filtering the input radar signal to remove any noise or clutter, estimating the noise level based on the statistical characteristics of the reference subunits, and finally, setting the detection threshold based on the estimated noise level. One of the main advantages of two-dimensional ordered statistical constant false alarm detection is its ability to detect weak target signals in the presence of strong clutter and noise. This is achieved by carefully analyzing the statistical properties of the signal and using an ordered statistical approach to estimate the noise level and adjust the detection threshold. In conclusion, two-dimensional ordered statistical constant false alarm detection is a powerful technique for detecting weak target signals in radar signal processing applications. By dividing the reference cell into several subunits and using an ordered statistical approach to estimate the noise level and adjust the detection threshold, this method is able to effectively suppress the influence of clutter and noise and maintain a low false alarm rate.

Keywords: two-dimensional, ordered statistical, constant false alarm, detection, weak target signals

Procedia PDF Downloads 52

Authors: Tomáš Bublík, Miroslav Virius

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This paper presents general results on the Java source code snippet detection problem. We propose the tool which uses graph and sub graph isomorphism detection. A number of solutions for all of these tasks have been proposed in the literature. However, although that all these solutions are really fast, they compare just the constant static trees. Our solution offers to enter an input sample dynamically with the Scripthon language while preserving an acceptable speed. We used several optimizations to achieve very low number of comparisons during the matching algorithm.

Keywords: AST, Java, tree matching, scripthon source code recognition

Procedia PDF Downloads 405

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

Abstract:

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

Procedia PDF Downloads 414

Authors: Mark A. Spooner

Abstract:

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

Procedia PDF Downloads 176

Authors: M. Okeke, A. Blyth

Abstract:

Industrial Control Systems (ICS) such as Supervisory Control And Data Acquisition (SCADA) can be seen in many different critical infrastructures, from nuclear management to utility, medical equipment, power, waste and engine management on ships and planes. The role SCADA plays in critical infrastructure has resulted in a call to secure them. Many lives depend on it for daily activities and the attack vectors are becoming more sophisticated. Hence, the security of ICS is vital as malfunction of it might result in huge risk. This paper describes how the application of Prey Predator (PP) approach in flocks of birds could enhance the detection of malicious activities on ICS. The PP approach explains how these animals in groups or flocks detect predators by following some simple rules. They are not necessarily very intelligent animals but their approach in solving complex issues such as detection through corporation, coordination and communication worth emulating. This paper will emulate flocking behavior seen in birds in detecting predators. The PP approach will adopt six nearest bird approach in detecting any predator. Their local and global bests are based on the individual detection as well as group detection. The PP algorithm was designed following MapReduce methodology that follows a Split Detection Convergence (SDC) approach.

Keywords: artificial life, industrial control system (ICS), IDS, prey predator (PP), SCADA, SDC

Procedia PDF Downloads 279

Authors: K. E. Ch. Vidyasagar, M. Moghavvemi, T. S. S. T. Prabhat

Abstract:

Epilepsy is a global problem, and with seizures eluding even the smartest of diagnoses a requirement for automatic detection of the same using electroencephalogram (EEG) would have a huge impact in diagnosis of the disorder. Among a multitude of methods for automatic epilepsy detection, one should find the best method out, based on accuracy, for classification. This paper reasons out, and rationalizes, the best methods for classification. Accuracy is based on the classifier, and thus this paper discusses classifiers like quadratic discriminant analysis (QDA), classification and regression tree (CART), support vector machine (SVM), naive Bayes classifier (NBC), linear discriminant analysis (LDA), K-nearest neighbor (KNN) and artificial neural networks (ANN). Results show that ANN is the most accurate of all the above stated classifiers with 97.7% accuracy, 97.25% specificity and 98.28% sensitivity in its merit. This is followed closely by SVM with 1% variation in result. These results would certainly help researchers choose the best classifier for detection of epilepsy.

Keywords: classification, seizure, KNN, SVM, LDA, ANN, epilepsy

Procedia PDF Downloads 491