Search results for: forensic accounting & fraud detection

Authors: Pilar Cornejo Ulloa, Guy Willems, Steffen Fieuws, Kim Quintelier, Wim Van Neer, Patrick Thevissen

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Dental age estimation can be performed both in living and deceased individuals. In anthropology, few studies have tested the reliability of dental age estimation methods complementary to the usually applied osteological methods. Objectives: In this study, destructive and non-destructive dental age estimation methods were applied on an archeological sample in order to compare them with the previously obtained anthropological age estimates. Materials and Methods: One hundred and thirty-four teeth from 24 individuals were analyzed using Kvaal, Kvaal and Solheim, Bang and Ramm, Lamendin, Gustafson, Maples, Dalitz and Johanson’s methods. Results: A high variability and wider age ranges than the ones previously obtained by the anthropologist could be observed. Destructive methods had a slightly higher agreement than the non-destructive. Discussion: Due to the heterogeneity of the sample and the lack of the real age at death, the obtained results were not representative, and it was not possible to suggest one dental age estimation method over another.

Keywords: archeology, dental age estimation, forensic anthropology, forensic dentistry

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Authors: M. Okeke, A. Blyth

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

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

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

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

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

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Authors: Muhammad Hassan Khalil, Xu Jiadong

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Detection of malignant tumor inside the breast of women is a challenging field for the researchers. MWI (Microwave imaging) for breast cancer diagnosis has been of interest for last two decades, newly it suggested for finding cancerous tissues of women breast. A simple and basic idea of the mathematical modeling is used throughout this paper for imaging of malignant tumor. In this paper, the authors explained inverse scattering method in the microwave imaging and also present some simulation results.

Keywords: breast cancer detection, microwave imaging, tomography, tumor

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Authors: Mohammad Esmaeilpour

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One of the important open problems in the field of medical image processing is detection and quantification of small changes. In this poster, we try to investigate that, how the algebraic decomposition techniques can be used for semiautomatically detecting and quantifying subtle changes in Magnetic Resonance (MR) neuroimaging volumes. We mostly focus on the low-rank values of the matrices achieved from decomposing MR image pairs during a period of time. Besides, a skillful neuroradiologist will help the algorithm to distinguish between noises and small changes.

Keywords: magnetic resonance neuroimaging, subtle change detection and quantification, algebraic decomposition, basis functions

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Authors: Prikhil Agrawal, N. Priyanka

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With the increase of millions of users on Internet day by day, it is very essential to maintain highly reliable and secured data communication between various corporations. Although there are various traditional security imparting techniques such as antivirus software, password protection, data encryption, biometrics and firewall etc. But still network security has become the main issue in various leading companies. So IDSs have become an essential component in terms of security, as it can detect various network attacks and respond quickly to such occurrences. IDSs are used to detect unauthorized access to a computer system. This paper describes various intrusion detection techniques using GA approach. The intrusion detection problem has become a challenging task due to the conception of miscellaneous computer networks under various vulnerabilities. Thus the damage caused to various organizations by malicious intrusions can be mitigated and even be deterred by using this powerful tool.

Keywords: genetic algorithm (GA), intrusion detection system (IDS), dataset, network security

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Authors: Ahlem Abid, Farah Jemili

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Intrusion detection has been the subject of numerous studies in industry and academia, but cyber security analysts always want greater precision and global threat analysis to secure their systems in cyberspace. To improve intrusion detection system, the visualisation of the security events in form of graphs and diagrams is important to improve the accuracy of alerts. In this paper, we propose an approach of an IDS based on cloud computing, big data technique and using a machine learning graph algorithm which can detect in real time different attacks as early as possible. We use the MAWILab intrusion detection dataset . We choose Microsoft Azure as a unified cloud environment to load our dataset on. We implement the k2 algorithm which is a graphical machine learning algorithm to classify attacks. Our system showed a good performance due to the graphical machine learning algorithm and spark structured streaming engine.

Keywords: Apache Spark Streaming, Graph, Intrusion detection, k2 algorithm, Machine Learning, MAWILab, Microsoft Azure Cloud

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Authors: Majid Arvan, Peyman Beygi, Sina Rokhsati

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In-time detection of fire in buildings is of great importance. Employing intelligent methods in data processing in fire detection systems leads to a significant reduction of fire damage at lowest cost. In this paper, the raw data obtained from the fire detection sensor networks in buildings is processed by using intelligent methods based on neural networks and the likelihood of fire happening is predicted. In order to enhance the quality of system, the noise in the sensor data is reduced by analyzing wavelets and applying SVD technique. Meanwhile, the proposed neural network is trained using particle swarm optimization (PSO). In the simulation work, the data is collected from sensor network inside the room and applied to the proposed network. Then the outputs are compared with conventional MLP network. The simulation results represent the superiority of the proposed method over the conventional one.

Keywords: intelligent fire detection, neural network, particle swarm optimization, fire sensor network

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Authors: H. Imad, Q. Cheah, J. Mohammad, O. Aamera

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The aim of this study is twofold. One is to determine the genetic structure of Iraq population and the second objective of the study was to evaluate the importance of these loci for forensic genetic purposes. FTA® Technology (FTA™ paper DNA extraction) utilized to extract DNA. Twenty STR loci and Amelogenin including D3S1358, D13S317, PentaE, D16S539, D18S51, D2S1338, CSF1PO, Penta D, THO1, vWA, D21S11, D7S820, TPOX, D8S1179, FGA, D2S1338, D5S818, D6S1043, D12S391, D19S433, and Amelogenin amplified by using power plex21® kit. PCR products detected by genetic analyzer 3730xL then data analyzed by PowerStatsV1.2. Based on the allelic frequencies, several statistical parameters of genetic and forensic efficiency have been estimated. This includes the homozygosity and heterozygosity, effective number of alleles (n), the polymorphism information content (PIC), the power of discrimination (DP), and the power of exclusion (PE). The power of discrimination values for all tested loci was from 75% to 96% therefore, those loci can be safely used to establish a DNA-based database for Iraq population.

Keywords: autosomal STR, genetic variation, Middle and South of Iraq, statistical parameters

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Authors: Manirath Wongsim

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Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competencies for accountants, IT skills for accounting, soft skills for accountants

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Authors: Amer Dawoud, Jesy Motchaalangaram, Arati Biswakarma, Wujan Mio, Karl Wallace

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The development of an embedded miniaturized drone-based system for remote detection of Chemical Warfare Agents (CWA) is proposed. The paper focuses on the software/hardware system design of the electrochemical Cyclic Voltammetry (CV) and Differential Pulse Voltammetry (DPV) signal processing for future deployment on drones. The paper summarizes the progress made towards hardware and electrochemical signal processing for signature detection of CWA. Also, the miniature potentiostat signal is validated by comparing it with the high-end lab potentiostat signal.

Keywords: drone-based, remote detection chemical warfare agents, miniaturized, potentiostat

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Authors: Waqqas-ur-Rehman Butt, Martin Servin, Marion Pause

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In recent years, object detection has gained much attention and very encouraging research area in the field of computer vision. The robust object boundaries detection in an image is demanded in numerous applications of human computer interaction and automated surveillance systems. Many methods and approaches have been developed for automatic object detection in various fields, such as automotive, quality control management and environmental services. Inappropriately, to the best of our knowledge, object detection under illumination with shadow consideration has not been well solved yet. Furthermore, this problem is also one of the major hurdles to keeping an object detection method from the practical applications. This paper presents an approach to automatic object detection in images under non-standardized environmental conditions. A key challenge is how to detect the object, particularly under uneven illumination conditions. Image capturing conditions the algorithms need to consider a variety of possible environmental factors as the colour information, lightening and shadows varies from image to image. Existing methods mostly failed to produce the appropriate result due to variation in colour information, lightening effects, threshold specifications, histogram dependencies and colour ranges. To overcome these limitations we propose an object detection algorithm, with pre-processing methods, to reduce the interference caused by shadow and illumination effects without fixed parameters. We use the Y CrCb colour model without any specific colour ranges and predefined threshold values. The segmented object regions are further classified using morphological operations (Erosion and Dilation) and contours. Proposed approach applied on a large image data set acquired under various environmental conditions for wood stack detection. Experiments show the promising result of the proposed approach in comparison with existing methods.

Keywords: image processing, illumination equalization, shadow filtering, object detection

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Authors: Chih-Ping Chang

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Different from traditional objective evidence, social media evidence has its own characteristics with easily tampering, recoverability, and cannot be read without using other devices (such as a computer). Simply taking a screenshot from social network sites must be questioned its original identity. When the police search and seizure digital information, a common way they use is to directly print out digital data obtained and ask the signature of the parties at the presence, without taking original digital data back. In addition to the issue on its original identity, this conduct to obtain evidence may have another two results. First, it will easily allege that is tampering evidence because the police wanted to frame the suspect and falsified evidence. Second, it is not easy to discovery hidden information. The core evidence associated with crime may not appear in the contents of files. Through discovery the original file, data related to the file, such as the original producer, creation time, modification date, and even GPS location display can be revealed from hidden information. Therefore, how to show this kind of evidence in the courtroom will be arguably the most important task for ruling social media evidence. This article, first, will introduce forensic software, like EnCase, TCT, FTK, and analyze their function to prove the identity with another digital data. Then turning back to the court, the second part of this article will discuss legal standard for authentication of social media evidence and application of that forensic software in the courtroom. As the conclusion, this article will provide a rethinking, that is, what kind of authenticity is this rule of evidence chase for. Does legal system automatically operate the transcription of scientific knowledge? Or furthermore, it wants to better render justice, not only under scientific fact, but through multivariate debating.

Keywords: federal rule of evidence, internet forensic, printouts as evidence, social media evidence, United States v. Vayner

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Authors: Tharsinithevy Kirupananthan

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This study analyzed the decision on growing three different crops which suit dry zone of Sri Lanka using the opportunity cost concept in economics. The variable cost of production of sugar cane, sweet orange, and soybean was 112,418.76, 13,463 and 10,928.08 Sri Lankan Rs. (LKR) per acre in the dry zone of Sri Lanka. The yield of the sugar cane, sweet orange, and soybean were 49.33 tons, 25,595 fruits, and 1032 kg per acre. The market price of the sugar cane, sweet orange, and soybean were 4200 LKR/ton, LKR 14.66 per fruit and LKR 89.69 per kg. The market value or the total income of the sugar cane, sweet orange, and soybean were LKR 207194.4, 283090.74, and 92560.08. The accounting profit of the sugar cane, sweet orange, and soybean was 94,775.64, 269,627.74, and 81,632 LKR per acre. Therefore, the opportunity cost of sugarcane per acre in terms of accounting profit was LKR. 269,627.74 from sweet orange and LKR 81,632 from soybean. The highest opportunity cost per acre in terms of accounting profit was found when soybean is produced instead of sweet orange. The opportunity cost which compared among the crops in terms of market value for sugar cane per acre was LKR 283090.74 of sweet orange and LKR 92560.08 of soybean. The highest opportunity cost both in terms of accounting profit and market value was found when growing soybean instead of sweet orange by using the resource per acre of land. The economic profit of sugar cane production in place of sweet orange was LKR -188315.1 per acre. The highest economic profit LKR 177067.66 was found when sweet orange is produced in place of soybean. A positive value of economic profit was found in all combination of sweet orange production without considering the first harvest duration of the crop.

Keywords: agricultural economics, crop, opportunity cost, Sri Lanka

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Authors: Mahmut Yildirim

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This paper proposed the bidirectional long short-term memory (Bi-LSTM) network-aided deep learning (DL)-based signal detection for Orthogonal frequency division multiplexing with all index modulation (OFDM-AIM), namely Bi-DeepAIM. OFDM-AIM is developed to increase the spectral efficiency of OFDM with index modulation (OFDM-IM), a promising multi-carrier technique for communication systems beyond 5G. In this paper, due to its strong classification ability, Bi-LSTM is considered an alternative to the maximum likelihood (ML) algorithm, which is used for signal detection in the classical OFDM-AIM scheme. The performance of the Bi-DeepAIM is compared with LSTM network-aided DL-based OFDM-AIM (DeepAIM) and classic OFDM-AIM that uses (ML)-based signal detection via BER performance and computational time criteria. Simulation results show that Bi-DeepAIM obtains better bit error rate (BER) performance than DeepAIM and lower computation time in signal detection than ML-AIM.

Keywords: bidirectional long short-term memory, deep learning, maximum likelihood, OFDM with all index modulation, signal detection

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Authors: Tomáš Dyk, Stanislav Procházka, Martin Drahanský

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The article proposes a new algorithm for detecting damaged areas of the tank barrel based on the image of the inner surface of the tank barrel. Damage position is calculated using image processing techniques such as edge detection, discrete wavelet transformation and image segmentation for accurate contour detection. The algorithm can detect surface damage in smoothbore and even in rifled tank barrels. The algorithm also calculates the volume of the detected damage from the depth map generated, for example, from the distance measurement unit. The proposed method was tested on data obtained by a tank barrel scanning device, which generates both surface image data and depth map. The article also discusses tank barrel scanning devices and how damaged surface impacts material resistance.

Keywords: barrel, barrel diagnostic, image processing, surface damage detection, tank

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Authors: Jianrong Wu, Xuan Fu, Akihiro Higashi, Zhiming Tan

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CMOS image sensors with a rolling shutter are used broadly in the digital cameras embedded in mobile devices. The rolling shutter suffers the flicker artifacts from the fluorescent lamp, and it could be observed easily. In this paper, the characteristics of illumination flicker in motion case were analyzed, and two efficient detection methods based on matching fragment selection were proposed. According to the experimental results, our methods could achieve as high as 100% accuracy in static scene, and at least 97% in motion scene.

Keywords: illumination flicker, embedded camera, rolling shutter, detection

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Authors: R. Rezaeipour, A. R. Mehrabi

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Recent increase of the DGs and microgrids in distribution systems, disturbs the tradition structure of the system. Coordination between protection devices in such a system becomes the concern of the network operators. This paper presents a new method for fault location detection in the active distribution networks, independent of the fault type or its resistance. The method uses synchronized voltage and current measurements at the interconnection of DG units and is able to adapt to changes in the topology of the system. The method has been tested on a 38-bus distribution system, with very encouraging results.

Keywords: fault location detection, active distribution system, micro grids, network operators

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Authors: Zhongfei Cai, Hui He, Changsheng Li

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This paper studied in the automatic repeat request (ARQ) transmission technique in Mars detection telecommunications system. An ARQ method applied to proximity-1 space link protocol was proposed by this paper. In order to ensure the efficiency of data reliable transmission, this ARQ method combined these different ARQ maneuvers characteristics. Considering the Mars detection communication environments, this paper analyzed the characteristics of the saturation throughput rate, packet dropping probability, average delay and energy efficiency with different ARQ algorithms. Combined thus results with the theories of ARQ transmission technique, an ARQ transmission project in Mars detection telecommunications system was established. The simulation results showed that this algorithm had excellent saturation throughput rate and energy efficiency with low complexity.

Keywords: ARQ, mars, CCSDS, proximity-1, deepspace

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Authors: Ahmed Soliman Nagiub, Mahmoud Fayez, Heba Khaled, Said Ghoniemy

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Accurate perception is a critical component in enabling autonomous vehicles to understand their driving environment. The acquisition of 3D information about objects, including their location and pose, is essential for achieving this understanding. This survey paper presents a comprehensive review of 3D object detection techniques specifically tailored for autonomous vehicles. The survey begins with an introduction to 3D object detection, elucidating the significance of the third dimension in perceiving the driving environment. It explores the types of sensors utilized in this context and the corresponding data extracted from these sensors. Additionally, the survey investigates the different types of datasets employed, including their formats, sizes, and provides a comparative analysis. Furthermore, the paper categorizes and thoroughly examines the perception methods employed for 3D object detection based on the diverse range of sensors utilized. Each method is evaluated based on its effectiveness in accurately detecting objects in a three-dimensional space. Additionally, the evaluation metrics used to assess the performance of these methods are discussed. By offering a comprehensive overview of 3D object detection techniques for autonomous vehicles, this survey aims to advance the field of perception systems. It serves as a valuable resource for researchers and practitioners, providing insights into the techniques, sensors, and evaluation metrics employed in 3D object detection for autonomous vehicles.

Keywords: computer vision, 3D object detection, autonomous vehicles, deep learning

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Authors: M. Ardelean, F. Manea, A. Pop, J. Schoonman

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The presence of pharmaceuticals in the environment and especially in water has gained increasing attention. They are included in emerging class of pollutants, and for most of them, legal limits have not been set-up due to their impact on human health and ecosystem was not determined and/or there is not the advanced analytical method for their quantification. In this context, the development of various advanced analytical methods for the quantification of pharmaceuticals in water is required. The electrochemical methods are known to exhibit the great potential for high-performance analytical methods but their performance is in direct relation to the electrode material and the operating techniques. In this study, two types of carbon-based electrodes materials, i.e., boron-doped diamond (BDD) and carbon nanofiber (CNF)-epoxy composite electrodes have been investigated through voltammetric techniques for the detection of naproxen in water. The comparative electrochemical behavior of naproxen (NPX) on both BDD and CNF electrodes was studied by cyclic voltammetry, and the well-defined peak corresponding to NPX oxidation was found for each electrode. NPX oxidation occurred on BDD electrode at the potential value of about +1.4 V/SCE (saturated calomel electrode) and at about +1.2 V/SCE for CNF electrode. The sensitivities for NPX detection were similar for both carbon-based electrode and thus, CNF electrode exhibited superiority in relation to the detection potential. Differential-pulsed voltammetry (DPV) and square-wave voltammetry (SWV) techniques were exploited to improve the electroanalytical performance for the NPX detection, and the best results related to the sensitivity of 9.959 µA·µM^-1 were achieved using DPV. In addition, the simultaneous detection of NPX and fluoxetine -a very common antidepressive drug, also present in water, was studied using CNF electrode and very good results were obtained. The detection potential values that allowed a good separation of the detection signals together with the good sensitivities were appropriate for the simultaneous detection of both tested pharmaceuticals. These results reclaim CNF electrode as a valuable tool for the individual/simultaneous detection of pharmaceuticals in water.

Keywords: boron-doped diamond electrode, carbon nanofiber-epoxy composite electrode, emerging pollutans, pharmaceuticals

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Authors: A. Sacko, H. Nyoni, T. A. M. Msagati, B. Ntsendwana

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Carbon based materials to target environmental pollutants have become increasingly recognized in science. Electrochemical methods using carbon based materials are notable methods for high sensitive detection of organic pollutants in air. It is therefore in this light that exfoliated graphite electrode was fabricated for electrochemical analysis of PAHs in urban atmospheric air. The electrochemical properties of the graphite electrode were studied using CV and EIS in the presence of acetate buffer supporting electrolyte with 2 Mm ferricyanide as a redox probe. The graphite electrode showed enhanced current response which confirms facile kinetics and enhanced sensitivity. However, the peak to peak (DE) separation increased as a function of scan rate. The EIS showed a high charger transfer resistance. The detection phenanthrene on the exfoliated graphite was studied in the presence of acetate buffer solution at PH 3.5 using DPV. The oxidation peak of phenanthrene was observed at 0.4 V. Under optimized conditions (supporting electrolyte, pH, deposition time, etc.). The detection limit observed was at 5x 10⁻⁸ M. Thus the results demonstrate with further optimization and modification lower concentration detection can be achieved.

Keywords: electrochemical detection, exfoliated graphite, PAHs (polycyclic aromatic hydrocarbons), urban air

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Authors: Yu-Kuei Hsu, Yan-Gu Lin

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A facile and simple fabrication of copper(II) oxide (CuO) nanosheet on copper foil as nanoelectrode for H2O2 sensing application was proposed in this study. The spontaneous formation of CuO nanosheets by immersing the copper foil into 0.1 M NaOH aqueous solution for 48 hrs was carried out at room temperature. The sheet-like morphology with several ten nanometers in thickness and ~500 nm in width was observed by SEM. Those nanosheets were confirmed the monoclinic-phase CuO by the structural analysis of XRD and Raman spectra. The directly grown CuO nanosheets film is mechanically stable and offers an excellent electrochemical sensing platform. The CuO nanosheets electrode shows excellent electrocatalytic response to H2O2 with significantly lower overpotentials for its oxidation and reduction and also exhibits a fast response and high sensitivity for the amperometric detection of H2O2. The novel spontaneously grown CuO nanosheets electrode is readily applicable to other analytes and has great potential applications in the electrochemical detection.

Keywords: CuO, nanosheets, H2O2 detection, Cu foil

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Authors: Can Hu, Huixia Shi, Hongcheng Mei, Jun Zhu, Hongling Guo

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Textile fibers are important trace evidence and frequently encountered in criminal investigations. A significant aspect of fiber evidence examination is the determination of fiber dyes. Although several instrumental methods have been developed for dyes detection, the analysis speed is not fast enough yet. A rapid dye analysis method is still needed to further improve the efficiency of case handling. Capillary electrophoresis has the advantages of high separation speed and high separation efficiency and is an ideal method for the rapid analysis of fiber dyes. In this paper, acid dyes used for protein fiber dyeing were determined by a developed short-end injection capillary electrophoresis technique. Five acid red dyes with similar structures were successfully baseline separated within 5 min. The separation reproducibility is fairly good for the relative standard deviation of retention time is 0.51%. The established method is rapid and accurate which has great potential to be applied in forensic setting.

Keywords: acid dyes, capillary electrophoresis, fiber evidence, rapid determination

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Authors: Hanaa M. Abdelgawad, Mona Safar, Ayman M. Wahba

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Real-time image and video processing is a demand in many computer vision applications, e.g. video surveillance, traffic management and medical imaging. The processing of those video applications requires high computational power. Therefore, the optimal solution is the collaboration of CPU and hardware accelerators. In this paper, a Canny edge detection hardware accelerator is proposed. Canny edge detection is one of the common blocks in the pre-processing phase of image and video processing pipeline. Our presented approach targets offloading the Canny edge detection algorithm from processing system (PS) to programmable logic (PL) taking the advantage of High Level Synthesis (HLS) tool flow to accelerate the implementation on Zynq platform. The resulting implementation enables up to a 100x performance improvement through hardware acceleration. The CPU utilization drops down and the frame rate jumps to 60 fps of 1080p full HD input video stream.

Keywords: high level synthesis, canny edge detection, hardware accelerators, computer vision

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Authors: Xiaoxiao Li, Shuangcheng Jia, Qian Li

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Keypoint detection has always been a challenge in the field of image recognition. This paper proposes a novelty keypoint detection method which is called Multi-Scale Feature Fusion Convolutional Network with Attention (MFFCNA). We verified that the multi-scale features with the attention mechanism module have better feature expression capability. The feature fusion between different scales makes the information that the network model can express more abundant, and the network is easier to converge. On our self-made street sign corner dataset, we validate the MFFCNA model with an accuracy of 97.8% and a recall of 81%, which are 5 and 8 percentage points higher than the HRNet network, respectively. On the COCO dataset, the AP is 71.9%, and the AR is 75.3%, which are 3 points and 2 points higher than HRNet, respectively. Extensive experiments show that our method has a remarkable improvement in the keypoint recognition tasks, and the recognition effect is better than the existing methods. Moreover, our method can be applied not only to keypoint detection but also to image classification and semantic segmentation with good generality.

Keywords: keypoint detection, feature fusion, attention, semantic segmentation

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Authors: Kwadwo Yeboah

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Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.

Keywords: accounting, international, standards, finance

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Authors: Dina Ahmed Selim, Eman Shawky Anwar, Rasha Mohamed Abu El-Khair

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A rapid, simple and efficient method with minimal sample treatment was developed for authentication of Garcinia cambogia fruit peel powder, along with determining undeclared active pharmaceutical ingredients (APIs) in its herbal slimming dietary supplements using near infrared spectroscopy combined with chemometrics. Five featured adulterants, including sibutramine, metformin, orlistat, ephedrine, and theophylline are selected as target compounds. The Near infrared spectral data matrix of authentic Garcinia cambogia fruit peel and specimens degraded by intentional contamination with the five selected APIs was subjected to hierarchical clustering analysis to investigate their bundling figure. SIMCA models were established to ensure the genuiness of Garcinia cambogia fruit peel which resulted in perfect classification of all tested specimens. Adulterated samples were utilized for construction of PLSR models based on different APIs contents at minute levels of fraud practices (LOQ < 0.2% w/w).The suggested approach can be applied to enhance and guarantee the safety and quality of Garcinia fruit peel powder as raw material and in dietary supplements.

Keywords: Garcinia cambogia, Quality control, NIR spectroscopy, Chemometrics

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Authors: Ahmadu Maidorawa, Idrissa Djibo, Muhammad Tella

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This paper presents a method for detecting flow chart and figure plagiarism based on shape of image processing and multimedia retrieval. The method managed to retrieve flowcharts with ranked similarity according to different matching sets. Plagiarism detection is well known phenomenon in the academic arena. Copying other people is considered as serious offense that needs to be checked. There are many plagiarism detection systems such as turn-it-in that has been developed to provide these checks. Most, if not all, discard the figures and charts before checking for plagiarism. Discarding the figures and charts result in look holes that people can take advantage. That means people can plagiarize figures and charts easily without the current plagiarism systems detecting it. There are very few papers which talks about flowcharts plagiarism detection. Therefore, there is a need to develop a system that will detect plagiarism in figures and charts.

Keywords: flowchart, multimedia retrieval, figures similarity, image comparison, figure retrieval

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Authors: Ahmad H. Abdelgwad, Ahmed A. Nashat

Abstract:

Landmine detection is an important and yet challenging problem remains to be solved. Ground Penetrating Radar (GPR) is a powerful and rapidly maturing technology for subsurface threat identification. The detection methodology of GPR depends mainly on the contrast of the dielectric properties of the searched target and its surrounding soil. This contrast produces a partial reflection of the electromagnetic pulses that are being transmitted into the soil and then being collected by the GPR.  One of the most critical hardware components for the performance of GPR is the antenna system. The current paper explores the design and simulation of a pyramidal horn antenna operating at L-band frequencies (1- 2 GHz) to detect a landmine. A prototype model of the GPR system setup is developed to simulate full wave analysis of the electromagnetic fields in different soil types. The contrast in the dielectric permittivity of the landmine and the sandy soil is the most important parameter to be considered for detecting the presence of landmine. L-band horn antenna is proved to be well-versed in the investigation of landmine detection.

Keywords: full wave analysis, ground penetrating radar, horn antenna design, landmine detection

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