Search results for: revenue recognition

Authors: Dilliram Paudyal

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The history of taxation in Nepal dates back to antiquity. However, the modern tax system gained its momentum after the establishment of democracy in 1951, which initially focused only land tax and tariff on foreign trade. In the due time, several taxes were introduced, such as direct taxes, indirect taxes, and non-taxes. However, the tax structure in Nepal is heavily dominated by indirect taxes that contribute more than 60 % of the total revenue. The government has been mobilizing revenues through a series of tax reforms during the Tenth Five-year Plan (2002 – 2007) and successive Three-year Interim Development Plans by introducing several tax measures. However, these reforms are regressive in nature, which does not lead the overall economy towards short-run stability as well as in the long run development. Based on the literature review and discussion among government officials and few taxpayers individually and groups, this paper aims to major issues and challenges that hinder the tax reform effective in Nepal. Additionally, this paper identifies potential way and process of tax reform in Nepal. The results of the study indicate that transparency in a major problem in Nepalese tax system in Nepal, where serious structural constraints with administrative and procedural complexities envisaged in the Income Tax Act and taxpayers are often unaware of the specific size of tax which is to comply them. Some other issues include high tax rate, limited tax base, leakages in tax collection, rigid and complex Income Tax Act, inefficient and corrupt tax administration, limited potentialities of direct taxes and negative responsiveness of land tax with higher administrative costs. In the context, modality of tax structure and mobilize additional resources is to be rectified on a greater quantum by establishing an effective, dynamic and highly power driven Autonomous Revenue Board.

Keywords: corrupt, development, inefficient, taxation

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Authors: Rishabh Nagpal, Riya Uchagaonkar, Venkata Naga Narasimha Ashish Mernedi, Ahmed Hambaba

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The rapid evolution of technology in the communication sector continually seeks to bridge the gap between different communities, notably between the deaf community and the hearing world. This project develops a comprehensive American Sign Language (ASL) recognition system, leveraging the advanced capabilities of convolutional neural networks (CNNs) and vision transformers (ViTs) to interpret and translate ASL in real-time. The primary objective of this system is to provide an effective communication tool that enables seamless interaction through accurate sign language interpretation. The architecture of the proposed system integrates dual networks -VGG16 for precise spatial feature extraction and vision transformers for contextual understanding of the sign language gestures. The system processes live input, extracting critical features through these sophisticated neural network models, and combines them to enhance gesture recognition accuracy. This integration facilitates a robust understanding of ASL by capturing detailed nuances and broader gesture dynamics. The system is evaluated through a series of tests that measure its efficiency and accuracy in real-world scenarios. Results indicate a high level of precision in recognizing diverse ASL signs, substantiating the potential of this technology in practical applications. Challenges such as enhancing the system’s ability to operate in varied environmental conditions and further expanding the dataset for training were identified and discussed. Future work will refine the model’s adaptability and incorporate haptic feedback to enhance the interactivity and richness of the user experience. This project demonstrates the feasibility of an advanced ASL recognition system and lays the groundwork for future innovations in assistive communication technologies.

Keywords: sign language, computer vision, vision transformer, VGG16, CNN

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Authors: T. Thein, S. Kalyar Myo

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Human uses visual information for understanding the speech contents in noisy conditions or in situations where the audio signal is not available. The primary advantage of visual information is that it is not affected by the acoustic noise and cross talk among speakers. Using visual information from the lip movements can improve the accuracy and robustness of automatic speech recognition. However, a major challenge with most automatic lip reading system is to find a robust and efficient method for extracting the linguistically relevant speech information from a lip image sequence. This is a difficult task due to variation caused by different speakers, illumination, camera setting and the inherent low luminance and chrominance contrast between lip and non-lip region. Several researchers have been developing methods to overcome these problems; the one is lip reading. Moreover, it is well known that visual information about speech through lip reading is very useful for human speech recognition system. Lip reading is the technique of a comprehensive understanding of underlying speech by processing on the movement of lips. Therefore, lip reading system is one of the different supportive technologies for hearing impaired or elderly people, and it is an active research area. The need for lip reading system is ever increasing for every language. This research aims to develop a visual teaching method system for the hearing impaired persons in Myanmar, how to pronounce words precisely by identifying the features of lip movement. The proposed research will work a lip reading system for Myanmar Consonants, one syllable consonants (င (Nga)၊ ည (Nya)၊ မ (Ma)၊ လ (La)၊ ၀ (Wa)၊ သ (Tha)၊ ဟ (Ha)၊ အ (Ah) ) and two syllable consonants ( က(Ka Gyi)၊ ခ (Kha Gway)၊ ဂ (Ga Nge)၊ ဃ (Ga Gyi)၊ စ (Sa Lone)၊ ဆ (Sa Lain)၊ ဇ (Za Gwe) ၊ ဒ (Da Dway)၊ ဏ (Na Gyi)၊ န (Na Nge)၊ ပ (Pa Saug)၊ ဘ (Ba Gone)၊ ရ (Ya Gaug)၊ ဠ (La Gyi) ). In the proposed system, there are three subsystems, the first one is the lip localization system, which localizes the lips in the digital inputs. The next one is the feature extraction system, which extracts features of lip movement suitable for visual speech recognition. And the final one is the classification system. In the proposed research, Two Dimensional Discrete Cosine Transform (2D-DCT) and Linear Discriminant Analysis (LDA) with Active Contour Model (ACM) will be used for lip movement features extraction. Support Vector Machine (SVM) classifier is used for finding class parameter and class number in training set and testing set. Then, experiments will be carried out for the recognition accuracy of Myanmar consonants using the only visual information on lip movements which are useful for visual speech of Myanmar languages. The result will show the effectiveness of the lip movement recognition for Myanmar Consonants. This system will help the hearing impaired persons to use as the language learning application. This system can also be useful for normal hearing persons in noisy environments or conditions where they can find out what was said by other people without hearing voice.

Keywords: feature extraction, lip reading, lip localization, Active Contour Model (ACM), Linear Discriminant Analysis (LDA), Support Vector Machine (SVM), Two Dimensional Discrete Cosine Transform (2D-DCT)

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Authors: Barrere Sarah

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The area of liberty, security, and justice within the European Union is still a work in progress. No one can deny that the EU struggles between a monistic and a dualist approach. The aim of our essay is to first review how the European law is perceived by the rest of the international scene. It will then discuss two main mechanisms at play: the interpretation of larger international treaties and the penal mechanisms of European law. Finally, it will help us understand the role of a penal Europe on the international scene with concrete examples. Special attention will be paid to cases that deal with fundamental rights as they represent an interesting case study in Europe and in the rest of the World. It could illustrate the aforementioned duality currently present in the Union’s interpretation of international public law. On the other hand, it will explore some specific European penal mechanism through mutual recognition and the European arrest warrant in the transnational criminality frame. Concerning the interpretation of the treaties, it will first, underline the ambiguity and the general nature of some treaties that leave the EU exposed to tension and misunderstanding then it will review the validity of an EU act (whether or not it is compatible with the rules of International law). Finally, it will focus on the most complete manifestation of liberty, security and justice through the principle of mutual recognition. Used initially in commercial matters, it has become “the cornerstone” of European construction. It will see how it is applied in judicial decisions (its main event and achieving success is via the European arrest warrant) and how European member states have managed to develop this cooperation.

Keywords: European penal law, international scene, liberty security and justice area, mutual recognition

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Authors: S. Ali, R. Yunus, A. Arif, Y. Ayaz, M. Baber Sial, R. Asif, N. Naseer, M. Jawad Khan

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In this study, we have proposed a gesture to emotion recognition method using flex sensors mounted on metacarpophalangeal joints. The flex sensors are fixed in a wearable glove. The data from the glove are sent to PC using Wi-Fi. Four gestures: finger pointing, thumbs up, fist open and fist close are performed by five subjects. Each gesture is categorized into sad, happy, and excited class based on the velocity and acceleration of the hand gesture. Seventeen inspectors observed the emotions and hand gestures of the five subjects. The emotional state based on the investigators assessment and acquired movement speed data is compared. Overall, we achieved 77% accurate results. Therefore, the proposed design can be used for emotional state detection applications.

Keywords: emotion identification, emotion models, gesture recognition, user perception

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Authors: Beema Akbar, Varun P. Gopi, V. Suresh Babu

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Colon cancer causes the deaths of about half a million people every year. The common method of its detection is histopathological tissue analysis, it leads to tiredness and workload to the pathologist. A novel method is proposed that combines both structural and statistical pattern recognition used for the detection of colon cancer. This paper presents a comparison among the different classifiers such as Multilayer Perception (MLP), Sequential Minimal Optimization (SMO), Bayesian Logistic Regression (BLR) and k-star by using classification accuracy and error rate based on the percentage split method. The result shows that the best algorithm in WEKA is MLP classifier with an accuracy of 83.333% and kappa statistics is 0.625. The MLP classifier which has a lower error rate, will be preferred as more powerful classification capability.

Keywords: colon cancer, histopathological image, structural and statistical pattern recognition, multilayer perception

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Authors: Lumindu Dilumka, Ranaweera I. D., Sudusinghe S. P., Sanduni Kanchana A. M. K.

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This study was motivated by the challenges experienced by parents and guardians in ensuring the safety of children in cyberspace. In the last two or three years, online education has become very popular all over the world due to the Covid 19 pandemic. Therefore, parents, guardians and teachers must ensure the safety of children in cyberspace. Children are more likely to go astray and there are plenty of online programs are waiting to get them on the wrong track and also, children who are engaging in the online education can be distracted at any moment. Therefore, parents should keep a close check on their children's online activity. Apart from that, due to the unawareness of children, they tempt to share their sensitive information, causing a chance of being a victim of phishing attacks from outsiders. These problems can be overcome through the proposed web-based system. We use feature extraction, web tracking and analysis mechanisms, image processing and name entity recognition to implement this web-based system.

Keywords: online education, cyber bullying, social media, face recognition, web tracker, privacy data

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Authors: Abhisek Dash

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This study had three neural networks, one for number segmentation, one for number detection and one for number recognition all of which are coupled to one another. All networks were trained on the MNIST dataset and were convolutional. It was assumed that the images had lighter background and darker foreground. The segmentation network took 28x28 images as input and had sixteen outputs. Segmentation training starts when a dark pixel is encountered. Taking a window(7x7) over that pixel as focus, the eight neighborhood of the focus was checked for further dark pixels. The segmentation network was then trained to move in those directions which had dark pixels. To this end the segmentation network had 16 outputs. They were arranged as “go east”, ”don’t go east ”, “go south east”, “don’t go south east”, “go south”, “don’t go south” and so on w.r.t focus window. The focus window was resized into a 28x28 image and the network was trained to consider those neighborhoods which had dark pixels. The neighborhoods which had dark pixels were pushed into a queue in a particular order. The neighborhoods were then popped one at a time stitched to the existing partial image of the number one at a time and trained on which neighborhoods to consider when the new partial image was presented. The above process was repeated until the image was fully covered by the 7x7 neighborhoods and there were no more uncovered black pixels. During testing the network scans and looks for the first dark pixel. From here on the network predicts which neighborhoods to consider and segments the image. After this step the group of neighborhoods are passed into the detection network. The detection network took 28x28 images as input and had two outputs denoting whether a number was detected or not. Since the ground truth of the bounds of a number was known during training the detection network outputted in favor of number not found until the bounds were not met and vice versa. The recognition network was a standard CNN that also took 28x28 images and had 10 outputs for recognition of numbers from 0 to 9. This network was activated only when the detection network votes in favor of number detected. The above methodology could segment connected and overlapping numbers. Additionally the recognition unit was only invoked when a number was detected which minimized false positives. It also eliminated the need for rules of thumb as segmentation is learned. The strategy can also be extended to other characters as well.

Keywords: convolutional neural networks, OCR, text detection, text segmentation

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Authors: Aneri Mehta, Krunal Mehta

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Financial administration is part of government which deals with collection, preservation and distribution of public funds, with the coordination of public revenue and expenditure, with the management of credit operation on behalf of the state and with the general control of the financial affairs of public households. The researcher has taken the prime body of the local self government viz. Municipal Corporation. However, the number of municipal corporations in India has rapidly increased in recent years. Countries 27% of the total population are living in urban area & in recent it increasing very fast. People are moving very fast from rural area to urban area. Their demand, awareness is increasing day by day. The Municipal Corporations render many services for the development of the urban area. Thus, researcher has taken a step to know the accounting practices of the municipal corporations of Gujarat state (AMC & BMC ). The research will try to show you the status of finance of municipal corporations. Article 243(w) of the constitution of India envisaged that the state government maybe, by law , endow the municipalities with such powers and authorities as may be necessary to enable them to function as institution of self government and such law may contain provision for devolution of powers and responsibilities upon municipalities subjects to such condition as may be specified there in with respect to (i) the peroration of plans for economic development and social justice and (ii) the performance of the function and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the twelfth schedule. The three tier structure of the Indian Government i.e. Union, State & Local Self Government is the scenario of the Indian constitution. Local Self Government performs or renders many services under the direct control of state government. They (local bodies) possess autonomy within its limited sphere, raise revenue through local taxation and spend its income on local services.

Keywords: financial administration, urban local bodies, local self government, constitution

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Authors: Ines Elouedi, Atef Hammouda

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This paper presents a new fast version of the generalized Multi-Directional Radon Transform method. The new method uses the inverse Fast Fourier Transform to lead to a faster Generalized Radon projections. We prove in this paper that the fast algorithm leads to almost the same results of the eldest one but with a considerable lower time computation cost. The projection end result of the fast method is a parameterized Radon space where a high valued pixel allows the detection of a curve from the original image. The proposed fast inversion algorithm leads to an exact reconstruction of the initial image from the Radon space. We show examples of the impact of this algorithm on the pattern recognition domain.

Keywords: fast generalized multi-directional Radon transform, curve, exact reconstruction, pattern recognition

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Authors: C. Hamamura, V. Gialluca

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Much of the Eclectricity Distributors has about 70% of its electricity interruptions arising from cause "trees", alone or associated with wind and rain and with or without falling branch and / or trees. This contributes inexorably and significantly to outages, resulting in high costs as compensation in addition to the operation and maintenance costs. On the other hand, there is little data structure and solutions to better organize the trees pruning plan effectively, minimizing costs and environmentally friendly. This work describes the development of an algorithm to provide data of trees associated to power grid. The method is accomplished on several steps using satellite imagery and geographically vectorized grid. A sliding window like approach is performed to seek the area around the grid. The proposed method counted 764 trees on a patch of the grid, which was very close to the 738 trees counted manually. The trees data was used as a part of a larger project that implements a system to optimize tree pruning plan.

Keywords: image pattern recognition, trees pruning, trees recognition, neural network

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Authors: Hajer Rahali, Zied Hajaiej, Noureddine Ellouze

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The goal of speech parameterization is to extract the relevant information about what is being spoken from the audio signal. In speech recognition systems Mel-Frequency Cepstral Coefficients (MFCC) and Relative Spectral Mel-Frequency Cepstral Coefficients (RASTA-MFCC) are the two main techniques used. It will be shown in this paper that it presents some modifications to the original MFCC method. In our work the effectiveness of proposed changes to MFCC called Modified Function Cepstral Coefficients (MODFCC) were tested and compared against the original MFCC and RASTA-MFCC features. The prosodic features such as jitter and shimmer are added to baseline spectral features. The above-mentioned techniques were tested with impulsive signals under various noisy conditions within AURORA databases.

Keywords: auditory filter, impulsive noise, MFCC, prosodic features, RASTA filter

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Authors: Yangzhi Li

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Network transfer of information and performance customization is now a viable method of digital industrial production in the era of Industry 4.0. Robot platforms and network platforms have grown more important in digital design and construction. The pressing need for novel building techniques is driven by the growing labor scarcity problem and increased awareness of construction safety. Robotic approaches in construction research are regarded as an extension of operational and production tools. Several technological theories related to robot autonomous recognition, which include high-performance computing, physical system modeling, extensive sensor coordination, and dataset deep learning, have not been explored using intelligent construction. Relevant transdisciplinary theory and practice research still has specific gaps. Optimizing high-performance computing and autonomous recognition visual guidance technologies improves the robot's grasp of the scene and capacity for autonomous operation. Intelligent vision guidance technology for industrial robots has a serious issue with camera calibration, and the use of intelligent visual guiding and identification technologies for industrial robots in industrial production has strict accuracy requirements. It can be considered that visual recognition systems have challenges with precision issues. In such a situation, it will directly impact the effectiveness and standard of industrial production, necessitating a strengthening of the visual guiding study on positioning precision in recognition technology. To best facilitate the handling of complicated components, an approach for the visual recognition of parts utilizing machine learning algorithms is proposed. This study will identify the position of target components by detecting the information at the boundary and corner of a dense point cloud and determining the aspect ratio in accordance with the guidelines for the modularization of building components. To collect and use components, operational processing systems assign them to the same coordinate system based on their locations and postures. The RGB image's inclination detection and the depth image's verification will be used to determine the component's present posture. Finally, a virtual environment model for the robot's obstacle-avoidance route will be constructed using the point cloud information.

Keywords: robotic construction, robotic assembly, visual guidance, machine learning

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Authors: Thushel Jayaweera

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In performance evaluation literature, there has been no investigation indicating the impact of job characteristics, working conditions and motivation on the job performance among the hotel workers in Britain. This study tested the relationship between working conditions (physical and psychosocial working conditions) and job performance (task and contextual performance) with motivators (e.g. recognition, achievement, the work itself, the possibility for growth and work significance) as the mediating variable. A total of 254 hotel workers in 25 hotels in Bristol, United Kingdom participated in this study. Working conditions influenced job performance and motivation moderated the relationship between working conditions and job performance. Poor workplace conditions resulted in decreasing employee performance. The results point to the importance of motivators among hotel workers and highlighted that work be designed to provide recognition and sense of autonomy on the job to enhance job performance of the hotel workers. These findings have implications for organizational interventions aimed at increasing employee job performance.

Keywords: hotel workers, working conditions, motivation, job characteristics, job performance

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Authors: Jianan Sun, Ziwen Ye

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Multidimensional computerized adaptive testing (MCAT) is a popular research topic in psychometrics. It is important for practitioners to clearly know the item-trait patterns of administered items when a test like MCAT is operated. Item-trait pattern recognition refers to detecting which latent traits in a psychological test are measured by each of the specified items. If the item-trait patterns of the replenished items in MCAT item pool are well detected, the interpretability of the items can be improved, which can further promote the abilities of the examinees who attending the MCAT to be accurately estimated. This research explores to solve the item-trait pattern recognition problem of the replenished items in MCAT item pool from the perspective of statistical variable selection. The popular multidimensional item response theory model, multidimensional two-parameter logistic model, is assumed to fit the response data of MCAT. The proposed method uses the least absolute shrinkage and selection operator (LASSO) to detect item-trait patterns of replenished items based on the essential information of item responses and ability estimates of examinees collected from a designed MCAT procedure. Several advantages of the proposed method are outlined. First, the proposed method does not strictly depend on the relative order between the replenished items and the selected operational items, so it allows the replenished items to be mixed into the operational items in reasonable order such as considering content constraints or other test requirements. Second, the LASSO used in this research improves the interpretability of the multidimensional replenished items in MCAT. Third, the proposed method can exert the advantage of shrinkage method idea for variable selection, so it can help to check item quality and key dimension features of replenished items and saves more costs of time and labors in response data collection than traditional factor analysis method. Moreover, the proposed method makes sure the dimensions of replenished items are recognized to be consistent with the dimensions of operational items in MCAT item pool. Simulation studies are conducted to investigate the performance of the proposed method under different conditions for varying dimensionality of item pool, latent trait correlation, item discrimination, test lengths and item selection criteria in MCAT. Results show that the proposed method can accurately detect the item-trait patterns of the replenished items in the two-dimensional and the three-dimensional item pool. Selecting enough operational items from the item pool consisting of high discriminating items by Bayesian A-optimality in MCAT can improve the recognition accuracy of item-trait patterns of replenished items for the proposed method. The pattern recognition accuracy for the conditions with correlated traits is better than those with independent traits especially for the item pool consisting of comparatively low discriminating items. To sum up, the proposed data-driven method based on the LASSO can accurately and efficiently detect the item-trait patterns of replenished items in MCAT.

Keywords: item-trait pattern recognition, least absolute shrinkage and selection operator, multidimensional computerized adaptive testing, variable selection

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Authors: Murat Durucu

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Glaucoma is a condition of irreversible blindness, early diagnosis and appropriate interventions to make the patients able to see longer time. In this study, it addressed that the importance of developing a decision support system for glaucoma diagnosis. Glaucoma occurs when pressure happens around the eyes it causes some damage to the optic nerves and deterioration of vision. There are different levels ranging blindness of glaucoma disease. The diagnosis at an early stage allows a chance for therapies that slows the progression of the disease. In recent years, imaging technology from Heidelberg Retinal Tomography (HRT), Stereoscopic Disc Photo (SDP) and Optical Coherence Tomography (OCT) have been used for the diagnosis of glaucoma. This better accuracy and faster imaging techniques in response technique of OCT have become the most common method used by experts. Although OCT images or HRT precision and quickness, especially in the early stages, there are still difficulties and mistakes are occurred in diagnosis of glaucoma. It is difficult to obtain objective results on diagnosis and placement process of the doctor's. It seems very important to develop an objective decision support system for diagnosis and level the glaucoma disease for patients. By using OCT images and pattern recognition systems, it is possible to develop a support system for doctors to make their decisions on glaucoma. Thus, in this recent study, we develop an evaluation and support system to the usage of doctors. Pattern recognition system based computer software would help the doctors to make an objective evaluation for their patients. It is intended that after development and evaluation processes of the software, the system is planning to be serve for the usage of doctors in different hospitals.

Keywords: decision support system, glaucoma, image processing, pattern recognition

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Authors: Bahram Fathi, Karim Alizadeh, Azam Mohammadbagheri

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The aim of this paper is to investigate the role of oil price shocks in explaining business cycles in Iran using a dynamic stochastic general equilibrium approach. This model incorporates both productivity and oil revenue shocks. The results indicate that productivity shocks are relatively more important to business cycles than oil shocks. The model with two shocks produces different values for volatility, but these values have the same ranking as that of the actual data for most variables. In addition, the actual data are close to the ratio of standard deviations to the output obtained from the model with two shocks. The results indicate that productivity shocks are relatively more important to business cycles than the oil shocks. The model with only a productivity shock produces the most similar figures in term of volatility magnitude to that of the actual data. Next, we use the Impulse Response Functions (IRF) to evaluate the capability of the model. The IRF shows no effect of an oil shock on the capital stocks and on labor hours, which is a feature of the model. When the log-linearized system of equations is solved numerically, investment and labor hours were not found to be functions of the oil shock. This research recommends using different techniques to compare the model’s robustness. One method by which to do this is to have all decision variables as a function of the oil shock by inducing the stationary to the model differently. Another method is to impose a bond adjustment cost. This study intends to fill that gap. To achieve this objective, we derive a DSGE model that allows for the world oil price and productivity shocks. Second, we calibrate the model to the Iran economy. Next, we compare the moments from the theoretical model with both single and multiple shocks with that obtained from the actual data to see the extent to which business cycles in Iran can be explained by total oil revenue shock. Then, we use an impulse response function to evaluate the role of world oil price shocks. Finally, I present implications of the findings and interpretations in accordance with economic theory.

Keywords: oil price, shocks, dynamic stochastic general equilibrium, Iran

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Authors: Bekkem Chakradhar Reddy, Y. Soni Priya, Mathivanan G., L. K. Joshila Grace, N. Srinivasan, Asha P.

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Currently, there are a lot of problems related to marking attendance in schools, offices, or other places. Organizations tasked with collecting daily attendance data have numerous concerns. There are different ways to mark attendance. The most commonly used method is collecting data manually by calling each student. It is a longer process and problematic. Now, there are a lot of new technologies that help to mark attendance automatically. It reduces work and records the data. We have proposed to implement attendance marking using the latest technologies. We have implemented a system based on face identification and analyzing faces. The project is developed by gathering faces and analyzing data, using deep learning algorithms to recognize faces effectively. The data is recorded and forwarded to the host through mail. The project was implemented in Python and Python libraries used are CV2, Face Recognition, and Smtplib.

Keywords: python, deep learning, face recognition, CV2, smtplib, Dlib.

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Authors: Antonio D. Lee, Steven X. Jiang

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A variety of techniques and methods are available to evaluate cognitive performance in Urban Search and Rescue (USAR) applications. However, traditional cognitive performance evaluation techniques typically incorporate either the conscious or systematic aspect, failing to take into consideration the subconscious or intuitive aspect. This leads to incomplete measures and produces ineffective designs. In order to fill the gaps in past research, this study developed a theoretical framework to facilitate the integration of situation awareness (SA) and intuitive pattern recognition (IPR) to enhance the cognitive performance representation in USAR applications. This framework provides guidance to integrate both SA and IPR in order to evaluate the cognitive performance of the USAR responders. The application of this framework will help improve the system design.

Keywords: cognitive performance, intuitive pattern recognition, situation awareness, urban search and rescue

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Authors: Ksheeraj Sai Vepuri, Nada Attar

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We as humans use words with accompanying visual and facial cues to communicate effectively. Classifying facial emotion using computer vision methodologies has been an active research area in the computer vision field. In this paper, we propose a simple method for facial expression recognition that enhances accuracy. We tested our method on the FER-2013 dataset that contains static images. Instead of using Histogram equalization to preprocess the dataset, we used Unsharp Mask to emphasize texture and details and sharpened the edges. We also used ImageDataGenerator from Keras library for data augmentation. Then we used Convolutional Neural Networks (CNN) model to classify the images into 7 different facial expressions, yielding an accuracy of 69.46% on the test set. Our results show that using image preprocessing such as the sharpening technique for a CNN model can improve the performance, even when the CNN model is relatively simple.

Keywords: facial expression recognittion, image preprocessing, deep learning, CNN

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Authors: H. G. C. P. Dinesh, G. Tharshini, M. P. B. Ekanayake, G. M. R. I. Godaliyadda

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This paper presents a new spatial feature extraction method based on principle component analysis (PCA) and Fisher Discernment Analysis (FDA) for facial expression recognition. It not only extracts reliable features for classification, but also reduces the feature space dimensions of pattern samples. In this method, first each gray scale image is considered in its entirety as the measurement matrix. Then, principle components (PCs) of row vectors of this matrix and variance of these row vectors along PCs are estimated. Therefore, this method would ensure the preservation of spatial information of the facial image. Afterwards, by incorporating the spectral information of the eigen-filters derived from the PCs, a feature vector was constructed, for a given image. Finally, FDA was used to define a set of basis in a reduced dimension subspace such that the optimal clustering is achieved. The method of FDA defines an inter-class scatter matrix and intra-class scatter matrix to enhance the compactness of each cluster while maximizing the distance between cluster marginal points. In order to matching the test image with the training set, a cosine similarity based Bayesian classification was used. The proposed method was tested on the Cohn-Kanade database and JAFFE database. It was observed that the proposed method which incorporates spatial information to construct an optimal feature space outperforms the standard PCA and FDA based methods.

Keywords: facial expression recognition, principle component analysis (PCA), fisher discernment analysis (FDA), eigen-filter, cosine similarity, bayesian classifier, f-measure

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Authors: Aya Idriss, Esraa Othman, Lujain Malak

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Artificial intelligence is the emulation of human intelligence processes by machines, particularly computer systems that act logically. Some of the specific applications of AI include natural language processing, speech recognition, and machine vision. Cortana is a virtual assistant and she’s an example of an AI Application. Microsoft made it possible for this app to be accessed not only on laptops and PCs but can be downloaded on mobile phones and used as a virtual assistant which was a huge success. Cortana can offer a lot apart from the basic orders such as setting alarms and marking the calendar. Its capabilities spread past that, for example, it provides us with listening to music and podcasts on the go, managing my to-do list and emails, connecting with my contacts hands-free by simply just telling the virtual assistant to call somebody, gives me instant answers and so on. A questionnaire was sent online to numerous friends and family members to perform the study, which is critical in evaluating Cortana's recognition capacity and the majority of the answers were in favor of Cortana’s capabilities. The results of the questionnaire assisted us in determining the level of Cortana's skills.

Keywords: artificial intelligence, Cortana, AI, abstract

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Authors: Fariba Ebrahimi, Mehdi Ghorbani

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Comprehensive water management considers economic, environmental, technical and social sustainability of water resources for future generations. Integrated water management implies cooperative approach and involves all stakeholders and also introduces issues to managers and decision makers. Solving these issues needs integrated and system approach according to the recognition of actors or key persons in necessary to apply cooperative management of water resources. Therefore, social network analysis can be used to demonstrate the most effective actors for environmental base decisions. The linkage of diverse sets of actors and knowledge systems across management levels and institutional boundaries often poses one of the greatest challenges in adaptive water management. Bridging stakeholder can facilitate interactions among actors in management settings by lowering the transaction costs of collaboration. This research examines how network connections between group members affect in co- management. Cohesive network structures allow groups to more effectively achieve their goals and objectives Strong; centralized leadership is a better predictor of working group success in achieving goals and objectives. Finally, geometric position of each actor was illustrated in the network. The results of the research based on between centrality index have a key and bridging actor in recognition of cooperative management of water resources in Darbandsar village and also will help managers and planners of water in the case of recognition to organization and implementation of sustainable management of water resources and water security.

Keywords: co-management, water management, social network, bridging stakeholder, darbandsar village

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Authors: Christodoulou Christos, Politis Anastasios

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The utilization of Wireless Body Area Network (WBAN) is experiencing a notable surge in popularity as a result of its widespread implementation in the field of smart health. WBANs utilize small sensors implanted within the human body to monitor and record physiological indicators. These sensors transmit the collected data to hospitals and healthcare facilities through designated access points. Bio-sensors exhibit a diverse array of shapes and sizes, and their deployment can be tailored to the condition of the individual. Multiple sensors may be strategically placed within, on, or around the human body to effectively observe, record, and transmit essential physiological indicators. These measurements serve as a basis for subsequent analysis, evaluation, and therapeutic interventions. In conjunction with physical health concerns, numerous smartwatches are engineered to employ artificial intelligence techniques for the purpose of detecting mental health conditions such as depression and anxiety. The utilization of smartwatches serves as a secure and cost-effective solution for monitoring mental health. Physiological signals are widely regarded as a highly dependable method for the recognition of emotions due to the inherent inability of individuals to deliberately influence them over extended periods of time. The techniques that WBANs employ to recognize emotions are thoroughly examined in this article.

Keywords: emotion recognition, wireless body area network, WBAN, ERC, wearable devices, psychological signals, emotion, smart-watch, prediction

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Authors: Silvia Moreno, Banu Iyisan, Hannes Gumz, Brigitte Voit, Dietmar Appelhans

Abstract:

Polymersomes are materials which are considered as artificial counterparts of natural vesicles. The nanotechnology of such smart nanovesicles is very useful to enhance the efficiency of many therapeutic and diagnostic drugs. Those compounds show a higher stability, flexibility, and mechanical strength to the membrane compared to natural liposomes. In addition, they can be designed in detail, the permeability of the membrane can be controlled by different stimuli, and the surface can be functionalized with different biological molecules to facilitate monitoring and target. For this purpose, this study demonstrates the formation of multifunctional and pH sensitive polymersomes and their functionalization with different reactive groups or biomolecules inside and outside of polymersomes´ membrane providing by crossing the membrane and docking/undocking processes for biomedical applications. Overall, they are highly versatile and thus present new opportunities for the design of targeted and selective recognition systems, for example, in mimicking cell functions and in synthetic biology.

Keywords: multifunctionalized, pH stimulus, controllable release, cellular uptake

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Authors: Habib Muhammetoglu, I. Ethem Karadirek, Selami Kara, Ayse Muhammetoglu

Abstract:

The problem of non-revenue water (NRW) from municipal water distribution networks is common in many countries such as Turkey, where the average yearly water losses are around 50% . Water losses can be divided into two major types namely: 1) Real or physical water losses, and 2) Apparent or commercial water losses. Total water losses in Antalya city, Turkey is around 45%. Methods: A research study was conducted to develop appropriate methodologies to reduce NRW. A pilot study area of about 60 thousands inhabitants was chosen to apply the study. The pilot study area has a supervisory control and data acquisition (SCADA) system for the monitoring and control of many water quantity and quality parameters at the groundwater drinking wells, pumping stations, distribution reservoirs, and along the water mains. The pilot study area was divided into 18 District Metered Areas (DMAs) with different number of service connections that ranged between a few connections to less than 3000 connections. The flow rate and water pressure to each DMA were on-line continuously measured by an accurate flow meter and water pressure meter that were connected to the SCADA system. Customer water meters were installed to all billed and unbilled water users. The monthly water consumption as given by the water meters were recorded regularly. Water balance was carried out for each DMA using the well-know standard IWA approach. There were considerable variations in the water losses percentages and the components of the water losses among the DMAs of the pilot study area. Old Class B customer water meters at one DMA were replaced by more accurate new Class C water meters. Hydraulic modelling using the US-EPA EPANET model was carried out in the pilot study area for the prediction of water pressure variations at each DMA. The data sets required to calibrate and verify the hydraulic model were supplied by the SCADA system. It was noticed that a number of the DMAs exhibited high water pressure values. Therefore, pressure reducing valves (PRV) with constant head were installed to reduce the pressure up to a suitable level that was determined by the hydraulic model. On the other hand, the hydraulic model revealed that the water pressure at the other DMAs cannot be reduced when complying with the minimum pressure requirement (3 bars) as stated by the related standards. Results: Physical water losses were reduced considerably as a result of just reducing water pressure. Further physical water losses reduction was achieved by applying acoustic methods. The results of the water balances helped in identifying the DMAs that have considerable physical losses. Many bursts were detected especially in the DMAs that have high physical water losses. The SCADA system was very useful to assess the efficiency level of this method and to check the quality of repairs. Regarding apparent water losses reduction, changing the customer water meters resulted in increasing water revenue by more than 20%. Conclusions: DMA, SCADA, modelling, pressure management, leakage detection and accurate customer water meters are efficient for NRW.

Keywords: NRW, water losses, pressure management, SCADA, apparent water losses, urban water distribution networks

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Authors: Bency Jacob, S.B. Waykar

Abstract:

Degradations in historical document images appear due to aging of the documents. It is very difficult to understand and retrieve text from badly degraded documents as there is variation between the document foreground and background. Thresholding of such document images either result in broken characters or detection of false texts. Numerous algorithms exist that can separate text and background efficiently in the textual regions of the document; but portions of background are mistaken as text in areas that hardly contain any text. This paper presents a way to overcome these problems by a robust binarization technique that recovers the text from a severely degraded document images and thereby increases the accuracy of optical character recognition systems. The proposed document recovery algorithm efficiently removes degradations from document images. Here we are using the ostus method ,local thresholding and global thresholding and after the binarization training and recognizing the characters in the degraded documents.

Keywords: binarization, denoising, global thresholding, local thresholding, thresholding

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Authors: Hafiza Javaria Ashraf, Xinghong Wang, Zhanghong Shi, Youming Hou

Abstract:

Insect’s innate immunity depends on a variety of defense responses for the recognition of invading pathogens. Pathogen recognition involves particular proteins known as pattern recognition receptors (PRRs). These PRRs interact with pathogen-associated molecular patterns (PAMPs) present on the surface of pathogens to distinguish between self and non-self. C-type lectins (CTLs) belong to a superfamily of PPRs which involved in insect immunity and defense mechanism. Rhynchophorus ferrugineus Olivier is a devastating pest of Palm cultivations in China. Although studies on R. ferrugineus immune mechanism and host defense have conducted, however, the role of CTL in immune responses of R. ferrugineus remains elusive. Here, we report RfCTL, which is a secreted protein containing a single-CRD domain. The open reading frame (ORF) of CTL is 226 bp, which encodes a putative protein of 168 amino acids. Transcript expression analysis revealed that RfCTL highly expressed in immune-related tissues, i.e., hemolymph and fat body. The abundance of RfCTL in the gut and fat body dramatically increased upon Staphylococcus aureus and Escherichia coli bacterial challenges, suggesting a role in defense against gram-positive and gram-negative bacterial infection. Taken together, we inferred that RfCTL might be involved in the immune defense of R. ferrugineus and established a solid foundation for future studies on R. ferrugineus CTL domain proteins for better understanding of insect immunity.

Keywords: biological invasion, c-type lectin, insect immunity, Rhynchophorus ferrugineus Oliver

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Authors: R. Chinnaiyaprabhu, S. Bharanidharan, V. Dharsana, Rajalavanya

Abstract:

The concept of the Metaverse represents a potential evolution in the realm of cyberspace. In the early stages of Web 2.0, we observed a proliferation of online pseudonyms or 'nyms,' which increased the prevalence of fake accounts and made it challenging to establish unique online identities for various roles. However, in the era of Web 3.0, particularly in the context of the Metaverse, an individual's digital identity is intrinsically linked to their real-world identity. Consequently, actions taken in the Metaverse can carry significant consequences in the physical world. In light of these considerations, we propose the development of an innovative authentication system known as 'Metasec.' This system is designed to enhance security for digital assets, online identities, avatars, and user accounts within the Metaverse. Notably, Metasec operates as a password less authentication solution, relying on a multifaceted approach to security, encompassing device attestation, facial recognition, and pattern-based security keys.

Keywords: metaverse, multifactor authentication, security, facial recognition, patten password

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Authors: Tianyu Wang, Nikita Karandikar

Abstract:

The uncertainty around cost, safety, and feasibility of the decarbonized shipping fuels has made it increasingly complex for the shipping companies to set pricing strategies and forecast their freight revenues going forward. The increase in the green fuel surcharges will ultimately influence the automobile’s consumer prices. The auto shipping demand (ton-miles) has been gradually shifting from long-haul to short-sea trade over the past years following the relocation of the original equipment manufacturer (OEM) manufacturing to regions such as South America and Southeast Asia. The objective of this paper is twofold: 1) to investigate the car-carriers freight revenue development over the years when the trade pattern is gradually shifting towards short-sea exports 2) to empirically identify the quantitative impact of such trade pattern shifting to mainly freight rate, but also vessel size, fleet size as well as Green House Gas (GHG) emission in Roll on-Roll Off (Ro-Ro) shipping. In this paper, a model of analyzing and forecasting ton-miles and freight revenues for the trade routes of AS-NA (Asia to North America), EU-NA (Europe to North America), and SA-NA (South America to North America) is established by deploying Automatic Identification System (AIS) data and the financial results of a selected car carrier company. More specifically, Wallenius Wilhelmsen Logistics (WALWIL), the Norwegian Ro-Ro carrier listed on Oslo Stock Exchange, is selected as the case study company in this paper. AIS-based ton-mile datasets of WALWIL vessels that are sailing into North America region from three different origins (Asia, Europe, and South America), together with WALWIL’s quarterly freight revenues as reported in trade segments, will be investigated and compared for the past five years (2018-2022). Furthermore, ordinary‐least‐square (OLS) regression is utilized to construct the ton-mile demand and freight revenue forecasting. The determinants of trade pattern shifting, such as import tariffs following the China-US trade war and fuel prices following the 0.1% Emission Control Areas (ECA) zone requirement after IMO2020 will be set as key variable inputs to the machine learning model. The model will be tested on another newly listed Norwegian Car Carrier, Hoegh Autoliner, to forecast its 2022 financial results and to validate the accuracy based on its actual results. GHG emissions on the three routes will be compared and discussed based on a constant emission per mile assumption and voyage distances. Our findings will provide important insights about 1) the trade-off evaluation between revenue reduction and energy saving with the new ton-mile pattern and 2) how the trade flow shifting would influence the future need for the vessel and fleet size.

Keywords: AIS, automobile exports, maritime big data, trade flows

Procedia PDF Downloads 111