Search results for: corporate image

Authors: Eleonora Carloni, Michela Arnaboldi

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In academia, the investigation of the relationship between cultural heritage and corporations is ubiquitous in several fields of studies. In practice corporations are more and more integrating arts and cultural heritage in their strategies for disparate benefits, such as: to foster customer’s purchase intention with authentic and aesthetic experiences, to improve their reputation towards local communities, and to motivate employees with creative thinking. There are diverse forms under which corporations set these artistic interventions, from sponsorships to arts-based training centers for employees, but scholars agree that the maximum expression of this cultural trend are corporate museums, growing in number and relevance. Corporate museums are museum-like settings, hosting artworks of corporations’ history and interests. In academia they have been ascribed as strategic asset and they have been associated with diverse uses for corporations’ benefits, from place for preservation of cultural heritage, to tools for public relations and cultural flagship stores. Previous studies have thus extensively but fragmentally studied the diverse benefits of corporate museum opening to corporations, with a lack of comprehensive approach and a digression on how to evaluate and report corporate museum’s performances. Stepping forward, the present study aims to investigate: 1) what are the key performance measures corporate museums need to report to the associated corporations; 2) how are the key performance measures reported to the concerned corporations. This direction of study is not only suggested as future direction in academia but it has solid basis in practice, aiming to answer to the need of corporate museums’ directors to account for corporate museum’s activities to the concerned corporation. Coherently, at an empirical level the study relies on action research method, whose distinctive feature is to develop practical knowledge through a participatory process. This paper indeed relies on the experience of a collaborative project between the researchers and a set of corporate museums in Italy, aimed at co-developing a performance measurement system. The project involved two steps: a first step, in which researchers derived the potential performance measures from literature along with exploratory interviews; a second step, in which researchers supported the pool of corporate museums’ directors in co-developing a set of key performance indicators for reporting. Preliminary empirical findings show that while scholars insist on corporate museums’ capability to develop networking relations, directors insist on the role of museums as internal supplier of knowledge for innovation goals. Moreover, directors stress museums’ cultural mission and outcomes as potential benefits for corporation, by remarking to include both cultural and business measures in the final tool. In addition, they give relevant attention to the wording used in humanistic terms while struggling to express all measures in economic terms. The paper aims to contribute to corporate museums’ and more broadly to arts-based initiatives’ literature in two directions. Firstly, it elaborates key performance measures with related indicators to report on cultural initiatives for corporations. Secondly, it provides evidence of challenges and practices to handle reporting on these initiatives, because of tensions arising from the co-existence of diverse perspectives, namely arts and business worlds.

Keywords: arts-based initiative, corporate museum, hybrid organization, performance measurement

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Authors: Retno Supriyanti, Ahmad Chuzaeri, Yogi Ramadhani, A. Haris Budi Widodo

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The use of ultrasonography in the medical world has been very popular including the diagnosis of pregnancy. In determining pregnancy, ultrasonography has many roles, such as to check the position of the fetus, abnormal pregnancy, fetal age and others. Unfortunately, all these things still need to analyze the role of the obstetrician in the sense of image raised by ultrasonography. One of the most striking is the determination of gestational age. Usually, it is done by measuring the length of the fetus manually by obstetricians. In this study, we developed a computer-aided diagnosis for the determination of gestational age by measuring the length of the fetus automatically using edge detection method and image morphology. Results showed that the system is sufficiently accurate in determining the gestational age based image processing.

Keywords: computer aided diagnosis, gestational age, and diameter of uterus, length of fetus, edge detection method, morphology image

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Authors: Henriette Scholtz

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Excessive executive directors’ remuneration remains a major concern for many stakeholders and are some of the factors to blame for the recent global financial crisis. The objective of this study was to examine whether certain firm characteristics are an effective way of protecting shareholders’ interests with respect to executive directors’ remuneration. To achieve this, an ordinary least squares model was used to test the relationship between the remuneration of executive directors and a number of firm and corporate governance characteristics to determine whether these characteristics have an influence on executive directors’ remuneration of large listed companies in South Africa. It was found that corporate governance reforms relating to institutional ownership, shareholder voting on the remuneration policy and the number of remuneration committee meetings acts as an effective governance tool to protect shareholder’s interests with regard to executive remuneration. There is no evidence that the number of non-executive directors on the remuneration committee has an influence on the executive directors’ remuneration.

Keywords: executive directors’ remuneration, agency theory, corporate governance, remuneration committee, directors’ shareholding, institutional ownership

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Authors: Aliyu Aminu Baba, Yahaya Danjuma, Ahmad Sule Liman-Katagum

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This paper examines the effects of the board of directors’ diversity on firm performance. We investigate the relationship between the number of women directors on the board and important board committees and financial performance measured as return on assets. Our statistical analysis supports the theoretical position of the effect diversity on financial performance. These studies enhanced the previous studies on the board of director’s gender diversity, board committees, and its impacts on firm financial performance. The study uses data from eighteen (18) Nigerian commercial banks. The study finds that banks with a higher number of females directors on board and board committees have higher Earning per share(EPS)) and Return on Assets (ROA). It also finds that some banks did not even have a single female on its corporate board. Evidence imply that decisions concerning the appointment of women to corporate boards should be on criteria and financial performance. It is recommended that banks can enhance their financial performance by having more female directors on their corporate board.

Keywords: board of directors, gender diversity, board committees, financial performance

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Authors: Raveena Naz

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The concept of ‘Corporate Social Responsibility’ (CSR) has often relied on firms thinking beyond their economic interest despite the larger debate of shareholder versus stakeholder interest. India gave legal recognition to CSR in the Companies Act, 2013 which promises better corporate governance. CSR in India is believed to be different for two reasons: the dominance of family business and the history of practice of social responsibility as a form of philanthropy (mainly among the family business). This paper problematises the actual structure of business houses in India and the role of CSR in India. When the law identifies each company as a separate business entity, the economics of institutions emphasizes the ‘business group’ consisting of a plethora of firms as the institutional organization of business. The capital owned or controlled by the family group is spread across the firms through the interholding (interlocked holding) structures. This creates peculiar implications for CSR legislation in India. The legislation sets criteria for individual firms to undertake liability of mandatory CSR if they are above a certain threshold. Within this framework, the largest family firms which are all part of family owned business groups top the CSR expenditure list. The interholding structures, common managers, auditors and series of related party transactions among these firms help the family to run the business as a ‘family business’ even when the shares are issued to the public. This kind of governance structure allows family owned business group to show mandatory compliance of CSR even when they actually spend much less than what is prescribed by law. This aspect of the family firms is not addressed by the CSR legislation in particular or corporate governance legislation in general in India. The paper illustrates this with an empirical study of one of the largest family owned business group in India which is well acclaimed for its CSR activities. The individual companies under the business group are identified, shareholding patterns explored, related party transactions investigated, common managing authorities are identified; and assets, liabilities and profit/loss accounting practices are analysed. The data has been mainly collected from mandatory disclosures in the annual reports and financial statements of the companies within the business group accessed from the official website of the ultimate controlling authority. The paper demonstrates how the business group through these series of shareholding network reduces its legally mandated CSR liability. The paper thus indicates the inadequacy of CSR legislation in India because the unit of compliance is an individual firm and it assumes that each firm is independent and only connected to each other through market dealings. The law does not recognize the inter-connections of firms in corporate governance structures of family owned business group and hence is inadequate in its design to effect the threshold level of CSR expenditure. This is the central argument of the paper.

Keywords: business group, corporate governance, corporate social responsibility, family firm

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Authors: Elhussaien Elshiekh

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A study was performed to management and compare radiation doses and image quality during Lumbar spine PA and Lumbar spine LAT, x- ray radiography using Computed Radiography (CR) and Digital Radiography (DR). Standard exposure factors such as kV, mAs and FFD used for imaging the Lumbar spine anthropomorphic phantom obtained from average exposure factors that were used with CR in five radiology centres. Lumbar spine phantom was imaged using CR and DR systems. Entrance surface air kerma (ESAK) was calculated X-ray tube output and patient exposure factor. Images were evaluated using visual grading system based on the European Guidelines on Quality Criteria for diagnostic radiographic images. The ESAK corresponding to each image was measured at the surface of the phantom. Six experienced specialists evaluated hard copies of all the images, the image score (IS) was calculated for each image by finding the average score of the Six evaluators. The IS value also was used to determine whether an image was diagnostically acceptable. The optimum recommended exposure factors founded here for Lumbar spine PA and Lumbar spine LAT, with respectively (80 kVp,25 mAs at 100 cm FFD) and (75 kVp,15 mAs at 100 cm FFD) for CR system, and (80 kVp,15 mAs at100 cm FFD) and (75 kVp,10 mAs at 100 cm FFD) for DR system. For Lumbar spine PA, the lowest ESAK value required to obtain a diagnostically acceptable image were 0.80 mGy for DR and 1.20 mGy for CR systems. Similarly for Lumbar spine LAT projection, the lowest ESAK values to obtain a diagnostically acceptable image were 0.62 mGy for DR and 0.76 mGy for CR systems. At standard kVp and mAs values, the image quality did not vary significantly between the CR and the DR system, but at higher kVp and mAs values, the DR images were found to be of better quality than CR images. In addition, the lower limit of entrance skin dose consistent with diagnostically acceptable DR images was 40% lower than that for CR images.

Keywords: image quality, dosimetry, radiation protection, optimization, digital radiography, computed radiography

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Authors: Sanjay Singh, Sushil Kumar, Rashmi Jain

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Quantum registering is another pattern in computational hypothesis and a quantum mechanical framework has a few helpful properties like Entanglement. We plan to store data concerning the structure and substance of a basic picture in a quantum framework. Consider a variety of n qubits which we propose to use as our memory stockpiling. In recent years classical processing is switched to quantum image processing. Quantum image processing is an elegant approach to overcome the problems of its classical counter parts. Image storage, retrieval and its processing on quantum machines is an emerging area. Although quantum machines do not exist in physical reality but theoretical algorithms developed based on quantum entangled states gives new insights to process the classical images in quantum domain. Here in the present work, we give the brief overview, such that how entangled states can be useful for quantum image storage and retrieval. We discuss the properties of tripartite Greenberger-Horne-Zeilinger and W states and their usefulness to store the shapes which may consist three vertices. We also propose the techniques to store shapes having more than three vertices.

Keywords: Greenberger-Horne-Zeilinger, image storage and retrieval, quantum entanglement, W states

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Authors: Noor Arda Adrina Daud, Mohd Hanafi Ali

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The compensating filter is placed between the patient and X-ray tube to compensate various density and thickness of human body. The main purpose of this project is to study the effect of compensating filter on image quality in lateral projection of thoracolumbar radiography. The study was performed by an X-ray unit where different thicknesses of aluminum were used as compensating filter. Specifically the relationship between thickness of aluminum, density and noise were evaluated. Results show different thickness of aluminum compensating filter improved the image quality of lateral projection thoracolumbar radiography. The compensating filter of 8.2 mm was considered as the optimal filter to compensate the thoracolumbar junction (T12-L1), 1 mm to compensate lumbar region and 5.9 mm to compensate thorax region. The aluminum wedge compensating filter was designed resulting in an acceptable image quality.

Keywords: compensating filter, aluminum, image quality, lateral, thoracolumbar

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Authors: Huayuan Lu, Chunfang Yang, Ma Zhu, Baojun Qi, Yaqiong Qiao, Jiangqian Xu

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Image geolocalization has great application prospects in fields such as autonomous driving and virtual/augmented reality. In practical application scenarios, the size of the image to be located is not fixed; it is impractical to train different networks for all possible sizes. When its size does not match the size of the input of the descriptor extraction model, existing image geolocalization methods usually directly scale or crop the image in some common ways. This will result in the loss of some information important to the geolocalization task, thus affecting the performance of the image geolocalization method. For example, excessive down-sampling can lead to blurred building contour, and inappropriate cropping can lead to the loss of key semantic elements, resulting in incorrect geolocation results. To address this problem, this paper designs a learnable image resizer and proposes an arbitrary-sized image geolocation method. (1) The designed learnable image resizer employs the self-attention mechanism to enhance the geometric features of the resized image. Firstly, it applies bilinear interpolation to the input image and its feature maps to obtain the initial resized image and the resized feature maps. Then, SKNet (selective kernel net) is used to approximate the best receptive field, thus keeping the geometric shapes as the original image. And SENet (squeeze and extraction net) is used to automatically select the feature maps with strong contour information, enhancing the geometric features. Finally, the enhanced geometric features are fused with the initial resized image, to obtain the final resized images. (2) The proposed image geolocalization method embeds the above image resizer as a fronting layer of the descriptor extraction network. It not only enables the network to be compatible with arbitrary-sized input images but also enhances the geometric features that are crucial to the image geolocalization task. Moreover, the triplet attention mechanism is added after the first convolutional layer of the backbone network to optimize the utilization of geometric elements extracted by the first convolutional layer. Finally, the local features extracted by the backbone network are aggregated to form image descriptors for image geolocalization. The proposed method was evaluated on several mainstream datasets, such as Pittsburgh30K, Tokyo24/7, and Places365. The results show that the proposed method has excellent size compatibility and compares favorably to recently mainstream geolocalization methods.

Keywords: image geolocalization, self-attention mechanism, image resizer, geometric feature

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Authors: Wanhyun Cho, Seongchae Seo, Soonja Kang

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In this work, we propose a variational technique for image contrast enhancement which utilizes global and local information around each pixel. The energy functional is defined by a weighted linear combination of three terms which are called on a local, a global contrast term and dispersion term. The first one is a local contrast term that can lead to improve the contrast of an input image by increasing the grey-level differences between each pixel and its neighboring to utilize contextual information around each pixel. The second one is global contrast term, which can lead to enhance a contrast of image by minimizing the difference between its empirical distribution function and a cumulative distribution function to make the probability distribution of pixel values becoming a symmetric distribution about median. The third one is a dispersion term that controls the departure between new pixel value and pixel value of original image while preserving original image characteristics as well as possible. Second, we derive the Euler-Lagrange equation for true image that can achieve the minimum of a proposed functional by using the fundamental lemma for the calculus of variations. And, we considered the procedure that this equation can be solved by using a gradient decent method, which is one of the dynamic approximation techniques. Finally, by conducting various experiments, we can demonstrate that the proposed method can enhance the contrast of colour images better than existing techniques.

Keywords: color image, contrast enhancement technique, variational approach, Euler-Lagrang equation, dynamic approximation method, EME measure

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Authors: Mohammed Jamal Al-Mansor, Kok Beng Gan

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This paper develops an optimized embedding of payload in medical image by using genetic optimization. The goal is to preserve region of interest from being distorted because of the watermark. By using this developed system there is no need of manual defining of region of interest through experts as the system will apply the genetic optimization to select the parts of image that can carry the watermark with guaranteeing less distortion. The experimental results assure that genetic based optimization is useful for performing steganography with less mean square error percentage.

Keywords: AES, DWT, genetic algorithm, watermarking

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Authors: Cristina Costa-Lobo, Ana Martins, Maria Das Dores Formosinho, Ana Campina, Filomena Ponte

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This paper is a report on the findings of a study conducted at an international leading food group. Documentary analysis and discourse analysis techniques were used to examine how corporate social responsibility and career education are valued by this international group. The Survey on Corporate Social Responsibility and Career Education was used, with 18 open-ended questions, the first six related to Corporate Social Responsibility and the last 12 related to Education for the Career. The Survey on the Social Emergency Fund was made up of 16 open-ended questions. The Social Welfare Survey was used to investigate the contribution of social workers in this area, as well as to understand their status. The sample of this investigation is composed by the Director of the development area, by the Coordinator and two Social Assistants of the Social Emergency Fund. Their collaboration was the provision of information in the form of an interview where the two main axes of this study were explored: Corporate Social Responsibility and Career Education. With regard to the analysis of data obtained from interviews, it was accomplished through the content analysis according to the Bardin's method (2004), through the pre-analytical, exploratory and qualitative treatment and interpretation of responses. Critical review of documents was also used. The success and effectiveness of this international group are marked by ambition, ability to resist difficulties, sharing of values, spirit of unity and team sense that is shared in its different companies, its leadership position is also due to the concern to see reinforced and developed values of work, discipline, rigor and competence, its management is geared towards responding to immediate challenges from a Corporate Social Responsibility perspective that is characteristic of it, incorporating concerns about impacts both in the medium and long term. In addition to internal training, it directs investments for external training by promoting actions such as participation in seminars and congresses worldwide and the creation of partnerships in various areas of management with prestigious teaching entities. Findings indicate the creation of a training school, with initiatives for internal and external training, in partnerships with prestigious teaching entities. Of particular note is the Management Trainees Program, developed for more than 25 years, characterized by building a career by obtaining knowledge and skills acquired in the combination of on-the-job experience and a training program.

Keywords: career education, corporate social responsibility, training school, management trainees program

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Authors: Ashwani Kumar

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In human beings, eyes play a vital role. A very less research has been done for rehabilitation of blindness for the blind people. This paper discusses the work that helps blind people for recognizing the basic shapes of the objects like circle, square, triangle, horizontal lines, vertical lines, diagonal lines and the wave forms like sinusoidal, square, triangular etc. This is largely achieved by using a digital camera, which is used to capture the visual information present in front of the blind person and a software program, which achieves the image processing operations, and finally the processed image is converted into sound. After the sound generation process, the generated sound is fed to the blind person through headphones for visualizing the imaginary image of the object. For visualizing the imaginary image of the object, it needs to train the blind person. Various training process methods had been applied for recognizing the object.

Keywords: image processing, pixel, pitch, loudness, sound generation, edge detection, brightness

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Authors: Ajish Sreedharan

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Security in transmission and storage of digital images has its importance in today’s image communications and confidential video conferencing. Due to the increasing use of images in industrial process, it is essential to protect the confidential image data from unauthorized access. Advanced Encryption Standard (AES) is a well known block cipher that has several advantages in data encryption. However, it is not suitable for real-time applications. This paper presents modifications to the Advanced Encryption Standard to reflect a high level security and better image encryption. The modifications are done by adjusting the ShiftRow Transformation and using On Dynamic chaotic S-BOX. In AES the Substitute bytes, Shift row and Mix columns by themselves would provide no security because they do not use the key. In Dynamic chaotic S-BOX Based AES the Substitute bytes provide security because the S-Box is constructed from the key. Experimental results verify and prove that the proposed modification to image cryptosystem is highly secure from the cryptographic viewpoint. The results also prove that with a comparison to original AES encryption algorithm the modified algorithm gives better encryption results in terms of security against statistical attacks.

Keywords: advanced encryption standard (AES), on dynamic chaotic S-BOX, image encryption, security analysis, ShiftRow transformation

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Authors: Prasannakumar Palaniappan, Dong Ho Shin, Chul Gyu Song

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The photoacoustic images are obtained from a custom developed linear array photoacoustic tomography system. The biological specimens are imitated by conducting phantom tests in order to retrieve a fully functional photoacoustic image. The acquired image undergoes the active region based contour filtering to remove the noise and accurately segment the object area for further processing. The universal back projection method is used as the image reconstruction algorithm. The active contour filtering is analyzed by evaluating the signal to noise ratio and comparing it with the other filtering methods.

Keywords: contour filtering, linear array, photoacoustic tomography, universal back projection

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Authors: Wipada Chaiwchan

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This research aims to study behaviors in using social networks of Corporate personnel of Suan Sunandha Rajabhat University. The sample used in the study were two groups: 1) Academic Officer 70 persons and 2) Operation Officer 143 persons were used in this study. The tools in this research consisted of questionnaire which the data were analyzed by using percentage, average (X) and Standard deviation (S.D.) and Independent Sample T-Test to test the difference between the mean values obtained from two independent samples, and One-way anova to analysis of variance, and Multiple comparisons to test that the average pair of different methods by Fisher’s Least Significant Different (LSD). The study result found that the most of corporate personnel have purpose in using social network to information awareness aspect was knowledge and online conference with social media. By using the average more than 3 hours per day in everyday. Using time in working in one day and there are computers connected to the Internet at home, by using the communication in the operational processes. Behaviors using social networks in relation to gender, age, job title, department, and type of personnel. Hypothesis testing, and analysis of variance for the effects of this analysis is divided into three aspects: The use of online social networks, the attitude of the users and the security analysis has found that Corporate Personnel of Suan Sunandha Rajabhat University. Overall and specifically at the high level, and considering each item found all at a high level. By sorting of the social network (X=3.22), The attitude of the users (X= 3.06) and the security (X= 3.11). The overall behaviors using of each side (X=3.11).

Keywords: social network, behaviors, social media, computer information systems

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Authors: Apedzan Emmanuel Kighir

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This research investigates dividends smoothing among non-financial companies trading on the Nigerian Stock Exchange in an era of unclaimed dividends from 2004 to 2013. There has been a raging controversy among Regulatory Authorities, Company Executives, Registrars of Companies, Shareholders and the general public regarding the increasing incidence of unclaimed dividends in Nigeria. The objective of this study is to find out if corporate earnings management through dividends smoothing is implicated in unclaimed dividends among Nigerian non-financial firms. The research used panel data and employed Generalized Method of Moment as method of analysis. The research finds evidence of dividends-smoothing in this era of unclaimed dividends in Nigeria. The research concludes that dividends-smoothing is a trigger and red flag for unclaimed dividends, an output of earnings management. If earnings management and hence unclaimed dividends in Nigeria is allowed to continue, it will lead to great consequences to the investors and corporate policy of government. It is believed that the research will assist investors and government in making informed decisions regarding dividends policy in Nigeria.

Keywords: dividends smoothing, non financial companies, Nigerian stock exchange, unclaimed dividends, corporate earnings management

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Authors: Meltem Karatepe Kaya

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The concept of corporate governance is not new but, due to the recent international financial crisis, it has become prominent in contemporary business, accounting and legal debates. There is a wealth of anecdotal evidence which shows that protection of minority shareholders is an important issue in the corporate governance literature. Minority shareholders typically hold low amounts of stocks, so the benefits gained from their participation in shareholder meetings are very asymmetric to the cost. Therefore, the presence of a good corporate governance structure is the proper protection of and respect for the rights and interests of shareholders, particularly those of minority shareholders. The research will attempt to find answers to the following questions: Why minority shareholders’ rights should be protected? How minority shareholders’ rights could be improved? Does the legal framework in the United Kingdom provide adequate protection for minority shareholders? This study will assess regulations about the legal protections of minority shareholders and try to find answer this question: ’Why is it inevitable for company law to treat in a successful way the problems arising from minority shareholders' conflict with other shareholders of a company?’The protection of minority shareholders is not only a corporate governance objective in its own right but also has added importance particularly in developing countries. In the United Kingdom(UK) and the United States of America(USA), there are diffused ownership structures so that any shareholders do not influence the management of the company. This is in stark contrast to companies in developing countries such as Turkey where controlling shareholders and related insiders are a well-known feature of ownership structures, and where companies are often governed and managed by controlling shareholders such as family firms and associated companies through cross-shareholdings and pyramiding ownership structures. In Turkey, the agency problem is not between shareholders and management. Rather it gives rise to another dimension of the agency problem – a conflict of interest between majority shareholders (controlling) and minority shareholders. This research will make a particularly useful contribution to knowledge-based information and understanding of company law in the UK, particularly minority shareholders' remedies. It will not only give information about law and regulations of minority shareholders' remedies but also it will provide some knowledge about doctrinal discussions and relevant cases. The major contribution to study will be in the knowledge of law and regulation in the legal protections of minority shareholders in the United Kingdom and Turkey. In this study, the recommendations will be given for the development of the legal framework and practices of protections for minority shareholders and small investors.

Keywords: controlling shareholders, corporate governance, derivative actions, minority shareholders

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Authors: Cut Maisyarah Karyati, Aries Muslim, Sulardi

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Digital image processing techniques to obtain detailed information from an image have been used in various fields, including in civil engineering, where the use of solid beam profiles in buildings and bridges has often been encountered since the early development of beams. Along with this development, the founded castellated beam profiles began to be more diverse in shape, such as the shape of a hexagon, triangle, pentagon, circle, ellipse and oval that could be a practical solution in optimizing a construction because of its characteristics. The purpose of this research is to create a computer application to edge detect the profile of various shapes of the castella beams hole. The digital image segmentation method has been used to obtain the grayscale images and represented in 2D and 3D formats. This application has been successfully made according to the desired function, which is to provide information on the type of castella beam hole.

Keywords: digital image, image processing, edge detection, grayscale, castella beams

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Authors: R. Korchiyne, A. Sbihi, S. M. Farssi, R. Touahni, M. Tahiri Alaoui

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Trabecular bone structure is important texture in the study of osteoporosis. Legendre multifractal spectrum can reflect the complex and self-similarity characteristic of structures. The main objective of this paper is to develop a new technique of medical image classification based on Legendre multifractal spectrum. Novel features have been developed from basic geometrical properties of this spectrum in a supervised image classification. The proposed method has been successfully used to classify medical images of bone trabeculations, and could be a useful supplement to the clinical observations for osteoporosis diagnosis. A comparative study with existing data reveals that the results of this approach are concordant.

Keywords: multifractal analysis, medical image, osteoporosis, fractal dimension, Legendre spectrum, supervised classification

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Authors: Mrigakshi Das

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The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical?

Keywords: accounting, ethics education and intervention in accounting, accounting education, accounting profession, moral reasoning and development, ethics education

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Authors: Amber Zahid, Fatima Naseer, Maham Atta, Fareeha Zafar

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Corporate social authority (CSR) talk, scholarly scrutinize, open arrangement and media editorials, which have thrived in the previous not many decades according to the craving to characterize the nexus between business and social order had a tendency to center primarily on expansive corporate associations which are required to act mindfully. The enormous organizations have for a long time pulled in huge volume of expositive expression on CSR. Almost no expositive expression is presently accessible to upgrade our comprehension about the engagement of little and medium-measured endeavors (SMEs) in CSR. The SMEs, regularly characterized differently regarding turnover terrible stake quality, proprietorship structure and the amount of workers, is a noteworthy part worldwide as far as monetary ecological and the social effect they make. This paper endeavoured to extend this obvious research bay, characterized the way of SMEs the total commitments of the area to economies of both advanced and advancing countries and their part engagement in CSR. The study embraced qualitative literary works review strategy. An audit of the negligible expositive expression furnished knowledge and characterized the course of examination in this significant and underexplored region of study. SMEs were discovered to perform parts connected with group improvement, representative activities, consumerism, natural movements, and production network necessities. To defeat the imperatives going up against SMEs engagement in CSR activities the paper prescribed expanded assets, preparing programs advancement of SMEs arranged instruments and guidelines to guide appropriation and execution and government mediation systems to make the fundamental motivating forces and underpin administrations for adequate engagement.

Keywords: corporate social responsibility, small and medium-sized enterprises, responsible practices, corporate citizenship

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Authors: Ying Shen, Weihua Zhu

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Medical images are important to help identifying different diseases, for example, Magnetic resonance imaging (MRI) can be used to investigate the brain, spinal cord, bones, joints, breasts, blood vessels, and heart. Image segmentation, in medical image analysis, is usually the first step to find out some characteristics with similar color, intensity or texture so that the diagnosis could be further carried out based on these features. This paper introduces an improved C-means model to segment the MRI images. The model is based on information entropy to evaluate the segmentation results by achieving global optimization. Several contributions are significant. Firstly, Genetic Algorithm (GA) is used for achieving global optimization in this model where fuzzy C-means clustering algorithm (FCMA) is not capable of doing that. Secondly, the information entropy after segmentation is used for measuring the effectiveness of MRI image processing. Experimental results show the outperformance of the proposed model by comparing with traditional approaches.

Keywords: magnetic resonance image (MRI), c-means model, image segmentation, information entropy

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Authors: Hadis Mahmoodsalehi, Elham Shakoor, Maryam Koushkie Jahromi

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Background and aims: Given the importance of health promotion in elderly and attention to health factors including physical activity and self-image reinforcing, this study aimed to investigate the relationship between exercise attitude and performance with self-image concept in elderly men. Methods: In this descriptive–correlational study, 50 different daily exercise activities of the elderly men living in Iran (mean age: 60.94 years) were selected through simple sampling method. Participants completed a questionnaire regarding exercise attitude and performance and Beck self-image concept. Pearson correlation test was used for analysis of the data. Results: The results showed the significant correlation between optimism and exercise performance (p = 0.012) and exercise attitude (p = 0.005). Conclusion: Findings show that exercise performance and attitude are associated positively with optimism in elderly women. So, increasing exercise or improving attitude toward exercise can lead to improving optimism.

Keywords: elderly, exercise performance and attitude, self-image, descriptive–correlational study

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Authors: David P. Tantua, Abdulkader Helwan

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Biometrics has been recently used for the human identification systems using the biological traits such as the fingerprints and iris scanning. Identification systems based biometrics show great efficiency and accuracy in such human identification applications. However, these types of systems are so far based on some image processing techniques only, which may decrease the efficiency of such applications. Thus, this paper aims to develop a human palmprint identification system using multi-layer perceptron neural network which has the capability to learn using a backpropagation learning algorithms. The developed system uses images obtained from a public database available on the internet (CASIA). The processing system is as follows: image filtering using median filter, image adjustment, image skeletonizing, edge detection using canny operator to extract features, clear unwanted components of the image. The second phase is to feed those processed images into a neural network classifier which will adaptively learn and create a class for each different image. 100 different images are used for training the system. Since this is an identification system, it should be tested with the same images. Therefore, the same 100 images are used for testing it, and any image out of the training set should be unrecognized. The experimental results shows that this developed system has a great accuracy 100% and it can be implemented in real life applications.

Keywords: biometrics, biological traits, multi-layer perceptron neural network, image skeletonizing, edge detection using canny operator

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Authors: Shannon Steinmetz, Ellen Gethner

Abstract:

In this paper, a theoretical foundation is developed for patterned segmentation of audio using the geometry of music and statistical manifold. We demonstrate image content clustering using conic space sonification. The algorithm takes a geodesic curve as a model estimator of the three-parameter Gamma distribution. The random variable is parameterized by musical centricity and centric velocity. Model parameters predict audio segmentation in the form of duration and frame count based on the likelihood of musical geometry transition. We provide an example using a database of randomly selected images, resulting in statistically significant clusters of similar image content.

Keywords: sonification, musical information geometry, image, content extraction, automated quantification, audio segmentation, pattern recognition

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Authors: Ali A. Ukasha, Majdi F. Elbireki, Mohammad F. Abdullah

Abstract:

Data security needed in data transmission, storage, and communication to ensure the security. This paper is divided into two parts. This work interests with the color image which is decomposed into red, green and blue channels. The blue and green channels are compressed using 3-levels discrete wavelet transform. The Arnold transform uses to changes the locations of red image channel pixels as image scrambling process. Then all these channels are encrypted separately using the key image that has same original size and are generating using private keys and modulo operations. Performing the X-OR and modulo operations between the encrypted channels images for image pixel values change purpose. The extracted contours from color images recovery can be obtained with accepted level of distortion using single step parallel contour extraction (SSPCE) method. Experiments have demonstrated that proposed algorithm can fully encrypt 2D Color images and completely reconstructed without any distortion. Also shown that the analyzed algorithm has extremely large security against some attacks like salt and pepper and Jpeg compression. Its proof that the color images can be protected with a higher security level. The presented method has easy hardware implementation and suitable for multimedia protection in real time applications such as wireless networks and mobile phone services.

Keywords: SSPCE method, image compression and salt and peppers attacks, bitplanes decomposition, Arnold transform, color image, wavelet transform, lossless image encryption

Procedia PDF Downloads 497

Authors: Alina Trifan, António J. R. Neves

Abstract:

Although most digital cameras acquire images in a raw format, based on a Color Filter Array that arranges RGB color filters on a square grid of photosensors, most image compression techniques do not use the raw data; instead, they use the rgb result of an interpolation algorithm of the raw data. This approach is inefficient and by performing a lossless compression of the raw data, followed by pixel interpolation, digital cameras could be more power efficient and provide images with increased resolution given that the interpolation step could be shifted to an external processing unit. In this paper, we conduct a survey on the use of lossless compression algorithms with raw Bayer images. Moreover, in order to reduce the effect of the transition between colors that increase the entropy of the raw Bayer image, we split the image into three new images corresponding to each channel (red, green and blue) and we study the same compression algorithms applied to each one individually. This simple pre-processing stage allows an improvement of more than 15% in predictive based methods.

Keywords: bayer image, CFA, lossless compression, image coding standards

Procedia PDF Downloads 299

Authors: Yung Gi Wu

Abstract:

With the growing of computer and network, digital data can be spread to anywhere in the world quickly. In addition, digital data can also be copied or tampered easily so that the security issue becomes an important topic in the protection of digital data. Digital watermark is a method to protect the ownership of digital data. Embedding the watermark will influence the quality certainly. In this paper, Vector Quantization (VQ) is used to embed the watermark into the image to fulfill the goal of data hiding. This kind of watermarking is invisible which means that the users will not conscious the existing of embedded watermark even though the embedded image has tiny difference compared to the original image. Meanwhile, VQ needs a lot of computation burden so that we adopt a fast VQ encoding scheme by partial distortion searching (PDS) and mean approximation scheme to speed up the data hiding process. The watermarks we hide to the image could be gray, bi-level and color images. Texts are also can be regarded as watermark to embed. In order to test the robustness of the system, we adopt Photoshop to fulfill sharpen, cropping and altering to check if the extracted watermark is still recognizable. Experimental results demonstrate that the proposed system can resist the above three kinds of tampering in general cases.

Keywords: data hiding, vector quantization, watermark, color image

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Authors: In-Geun Lim, Sung-Woong Ra

Abstract:

As high resolution satellite images can be used, lots of studies are carried out for exploiting these images in various fields. This paper proposes the method based on mathematical morphology for extracting the ‘horse's hoof shaped object’. This proposed method can make an automatic object detection system to track the meaningful object in a large satellite image rapidly. Mathematical morphology process can apply in binary image, so this method is very simple. Therefore this method can easily extract the ‘horse's hoof shaped object’ from any images which have indistinct edges of the tracking object and have different image qualities depending on filming location, filming time, and filming environment. Using the proposed method by which ‘horse's hoof shaped object’ can be rapidly extracted, the performance of the automatic object detection system can be improved dramatically.

Keywords: facility detection, satellite image, object, mathematical morphology

Procedia PDF Downloads 361