Search results for: information signals

Authors: Khawla Hlel

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Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.

Keywords: critical audit matters, audit committee, information quality, Tunisian firms

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Authors: Amit Saraswat, Ruchi Tewari

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Purpose: The research paper aims at understanding the alignment of business and IT in the Indian context and the business value attached to such an alignment. Methodology: The study is conducted in two stages. Stage one: Bibliographic research was conducted to evolve the parameters for defining alignment. Stage two: Evolving a model for strategic alignment to conduct an empirical study. The model is defined in terms of four fundamental domains of strategic management choice – business strategy, information strategy, organizational structure, and information technology structure. A survey through a questionnaire was conducted across organizations from 4 different industries and Structure Equation Modelling (SEM) technique is used for validating the model. Findings: In the Indian scenario all the subscales of alignment could not be validated. It could be validated that organizational strategy impacts information strategy and information technology structure. Research Limitations: The study is limited to the Indian context. Business IT alignment may be culture dependent so further research is required to validate the model in other cultures. Originality/Value: In the western world several models of alignment of business strategy and information systems is available but they do not measure the extent of alignment which the current study in the Indian context. Findings of the study can be used by managers in strategizing and understanding their business and information systems needs holistically and cohesively leading to efficient use of resources and output.

Keywords: business strategy, information technology (IT), business IT alignment, SEM

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Authors: M. Kamel El-Sayed

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The process of determining the degree of membership for an element to an uncertain concept has been found in many ways, using equivalence and symmetry relations in information systems. In the case of similarity, these methods did not take into account the degree of symmetry between elements. In this paper, we use a new definition for finding the membership based on the degree of symmetry. We provide an example to clarify the suggested methods and compare it with previous methods. This method opens the door to more accurate decisions in information systems.

Keywords: information system, uncertain concept, membership function, similarity relation, degree of similarity

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Authors: M. Ahmadi, Sh. Damanabi, F. Sadoughi

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National Health Information System plays an important role in ensuring timely and reliable access to Health information which is essential for strategic and operational decisions that improve health, quality and effectiveness of health care. In other words, by using the National Health information system you can improve the quality of health data, information and knowledge used to support decision making at all levels and areas of the health sector. Since full identification of the components of this system for better planning and management influential factors of performance seems necessary, therefore, in this study, different attitudes towards components of this system are explored comparatively. Methods: This is a descriptive and comparative kind of study. The society includes printed and electronic documents containing components of the national health information system in three parts: input, process, and output. In this context, search for information using library resources and internet search were conducted and data analysis was expressed using comparative tables and qualitative data. Results: The findings showed that there are three different perspectives presenting the components of national health information system, Lippeveld, Sauerborn, and Bodart Model in 2000, Health Metrics Network (HMN) model from World Health Organization in 2008 and Gattini’s 2009 model. All three models outlined above in the input (resources and structure) require components of management and leadership, planning and design programs, supply of staff, software and hardware facilities, and equipment. In addition, in the ‘process’ section from three models, we pointed up the actions ensuring the quality of health information system and in output section, except Lippeveld Model, two other models consider information products, usage and distribution of information as components of the national health information system. Conclusion: The results showed that all the three models have had a brief discussion about the components of health information in input section. However, Lippeveld model has overlooked the components of national health information in process and output sections. Therefore, it seems that the health measurement model of network has a comprehensive presentation for the components of health system in all three sections-input, process, and output.

Keywords: National Health Information System, components of the NHIS, Lippeveld Model

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Authors: Olalekan Lawrence Ojo

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Designing microwave terrestrial propagation networks requires a thorough evaluation of the severity of multipath fading, especially at frequencies below 10 GHz. In nations like Nigeria, without a large enough databases to support the existing empirical models, the mistakes in the prediction technique intended for the evaluation may be severe. The need for higher bandwidth for various satellite applications makes the investigation of the effects of radio refractivity, fading due to multipath, and Geoclimatic factors on satellite propagation links more important. One of the key elements to take into account for the best functioning of microwave frequencies is the clear air effects. This work has taken into account the geographical distribution of radio refractivity and fades depth over a number of stations in Nigeria. Data from five locations in Nigeria—Akure, Enugu, Jos, Minna, and Sokoto—based on five-year (2017–2021) measurement methods of atmospheric pressure, relative, and humidity temperature—at two levels (ground surface and 100 m heights)—are studied to deduced their effects on signals propagated through a µwave communication links. The assessments included considerations for µwave communication systems as well as the impacts of the dry and wet components of radio refractivity, the effects of the fade depth at various frequencies, and a 20 km link distance. The results demonstrate that the percentage occurrence of the dry terms dominated the radio refractivity constituent at the surface level, contributing a minimum of about 78% and a maximum of about 92%, while at heights of 100 meters, the percentage occurrence of the dry terms dominated the radio refractivity constituent, contributing a minimum of about 79% and a maximum of about 92%. The spatial distribution reveals that, regardless of height, the country's tropical rainforest (TRF) and freshwater swampy mangrove (FWSM) regions reported the greatest values of radio refractivity. The statistical estimate shows that fading values can differ by as much as 1.5 dB, especially near the TRF and FWSM coastlines, even during clear air conditions. The current findings will be helpful for budgeting Earth-space microwave links, particularly for the rollout of Nigeria's 5G and 6G projected microcellular networks.

Keywords: fade depth, geoclimatic factor, refractivity, refractivity gradient

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Authors: F. Lhafiane, A. Elbyed, M. Bouchoum

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Reverse Logistics (RL) Process is considered as complex and dynamic network that involves many stakeholders such as: suppliers, manufactures, warehouse, retails, and costumers, this complexity is inherent in such process due to lack of perfect knowledge or conflicting information. Ontologies, on the other hand, can be considered as an approach to overcome the problem of sharing knowledge and communication among the various reverse logistics partners. In this paper, we propose a semantic representation based on hybrid architecture for building the Ontologies in an ascendant way, this method facilitates the semantic reconciliation between the heterogeneous information systems (ICT) that support reverse logistics Processes and product data.

Keywords: Reverse Logistics, information management, heterogeneity, ontologies, semantic web

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Authors: Lutpi Ginanjar

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Environmental hygiene is indispensable for people to live healthy, safe and peaceful. In a small environment, the cleanliness of the environment is very easy to overcome, but on the larger environment requires a more complicated management and considerable investments. In general environmental hygiene are managed by the Department of Hygiene and Landscaper. Found a good management, but much less good management. The difficulties that are often encountered on waste management also caused public awareness itself. In addition, communities have difficulty in making a report about the rubbish because not dibangunnyasistem good information. Essai aims to build information systems environment clean especially the handling of waste in the city of Bandung, West Java province. The system was built with PHP software. Expected results obtained after the construction of the information system of environmental hygiene can be demonstrated to the community will be the health of the environment.

Keywords: information systems, SMS gateway, management, software, PHP

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Authors: Ouafa Sakka, Henri Barki, Louise Cote

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Uncertainty and equivocality are defined in the information processing literature as two task characteristics that require different information processing responses from managers. As uncertainty often stems from a lack of information, addressing it is thought to require the collection of additional data. On the other hand, as equivocality stems from ambiguity and a lack of understanding of the task at hand, addressing it is thought to require rich communication between those involved. Past research has provided weak to moderate empirical support to these hypotheses. The present study contributes to this literature by defining uncertainty and equivocality at the project level and investigating their moderating effects on the association between several project information processing constructs and project performance. The information processing constructs considered are the amount of information collected by the project team, and the richness and frequency of formal communications among the team members to discuss the project’s follow-up reports. Data on 93 information system development (ISD) project managers was collected in a questionnaire survey and analyzed it via the Fisher Test for correlation differences. The results indicate that the highest project performance levels were observed in projects characterized by high uncertainty and low equivocality in which project managers were provided with detailed and updated information on project costs and schedules. In addition, our findings show that information about user needs and technical aspects of the project is less useful to managing projects where uncertainty and equivocality are high. Further, while the strongest positive effect of interactive use of follow-up reports on performance occurred in projects where both uncertainty and equivocality levels were high, its weakest effect occurred when both of these were low.

Keywords: uncertainty, equivocality, information processing model, management control systems, project control, interactive use, diagnostic use, information system development

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Authors: Dana Weimann Saks

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This study aimed to examine the use of the internet as a source of health-related information (HRI), as well as the change in attitudes following the online search for HRI. The current study sample included 88 participants, randomly divided into two experimental groups. One was given the name of an unfamiliar disease and told to search for information about it using various search engines, and the second was given a text about the disease from a credible scientific source. The study findings show a large percentage of participants used the internet as a source of HRI. Likewise, no differences were found in the extent to which the internet was used as a source of HRI when demographics were compared. Those who searched for the HRI on the internet had more negative opinions and believed symptoms of the disease were worse than the average opinion among those who obtained the information about the disease from a credible scientific source. The Internet clearly influences the participants’ beliefs, regardless of demographic differences.

Keywords: health-related information, internet, young adults, HRI

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Authors: Eun Young Park, Jongwon Park

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A physical touch of a product can provide ample diagnostic information about the product attributes and quality. However, consumers’ product judgments and purchases can be erroneously influenced by non-diagnostic haptic information. For example, consumers’ evaluations of the coffee they drink could be affected by the heaviness of a cup that is used for just serving the coffee. This important issue has received little attention in prior research. The present research contributes to the literature by identifying when and how non-diagnostic haptic information can have an influence and why such influence occurs. Specifically, five studies experimentally varied the content of non-diagnostic haptic information, such as the weight of a cup (heavy vs. light) and the texture of a cup holder (smooth vs. rough), and then assessed the impact of the manipulation on product judgments and decisions. Results show that non-diagnostic haptic information has a biasing impact on consumer judgments. For example, the heavy (vs. light) cup increases consumers’ perception of the richness of coffee in it, and the rough (vs. smooth) texture of a cup holder increases the perception of the healthfulness of fruit juice in it, which in turn increases consumers’ purchase intentions of the product. When consumers are cognitively distracted during the touch experience, the impact of the content of haptic information is no longer evident, but the valence (positive vs. negative) of the haptic experience influences product judgments. However, consumers are able to avoid the impact of non-diagnostic haptic information, if and only if they are both knowledgeable about the product category and undistracted from processing the touch experience. In sum, the nature of the influence by non-diagnostic haptic information (i.e., assimilation effect vs. contrast effect vs. null effect) is determined by the content and valence of haptic information, the relative impact of which depends on whether consumers can identify the content and source of the haptic information. Theoretically, to our best knowledge, this research is the first to document the empirical evidence of the interplay between cognitive and affective processes that determines the impact of non-diagnostic haptic information. Managerial implications are discussed.

Keywords: consumer behavior, haptic information, product judgments, touch effect

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Authors: Anocha Rojanapanich

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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.

Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image

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Authors: L. Benbaouche, H. E. , F. Krim

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In this paper we propose real-time control of grid-connected single phase inverter, which is flexible and efficient. The first step is devoted to the study and design of the controller through simulation, conducted by the LabVIEW software on the computer 'host'. The second step is running the application from PXI 'target'. LabVIEW software, combined with NI-DAQmx, gives the tools to easily build applications using the digital to analog converter to generate the PWM control signals. Experimental results show that the effectiveness of LabVIEW software applied to power electronics.

Keywords: real-time control, labview, inverter, PWM

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Authors: Yves Alain Ach, Sandra Rmadi Said

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An extensive review of literature in relation to brands has shown that little research has focused on the nature and determinants of the information disclosed by companies with respect to the brands they own and use. The objective of this paper is to address this issue. More specifically, the aim is to characterize the nature of the information disclosed by companies in terms of estimating the value of brands and to identify the determinants of that information according to the company’s characteristics most frequently tested by previous studies on the disclosure of information on intangible capital, by studying the practices of a sample of 37 French companies. Our findings suggest that companies prefer to communicate accounting, economic and strategic information in relation to their brands instead of providing financial information. The analysis of the determinants of the information disclosed on brands leads to the conclusion that the groups which operate internationally and have chosen a category 1 auditing firm to communicate more information to investors in their annual report. Our study points out that the sector is not an explanatory variable for voluntary brand disclosure, unlike previous studies on intangible capital. Our study is distinguished by the study of an element that has been little studied in the financial literature, namely the determinants of brand-related information. With regard to the effect of size on brand-related information disclosure, our research does not confirm this link. Many authors point out that large companies tend to publish more voluntary information in order to respond to stakeholder pressure. Our study also establishes that the relationship between brand information supply and performance is insignificant. This relationship is already controversial by previous research, and it shows that higher profitability motivates managers to provide more information, as this strengthens investor confidence and may increase managers' compensation. Our main contribution focuses on the nature of the inherent characteristics of the companies that disclose the most information about brands. Our results show the absence of a link between size and industry on the one hand and the supply of brand information on the other, contrary to previous research. Our analysis highlights three types of information disclosed about brands: accounting, economics and strategy. We, therefore, question the reasons that may lead companies to voluntarily communicate mainly accounting, economic and strategic information in relation to our study from one year to the next and not to communicate detailed information that would allow them to reconstitute the financial value of their brands. Our results can be useful for companies and investors. Our results highlight, to our surprise, the lack of financial information that would allow investors to understand a better valuation of brands. We believe that additional information is needed to improve the quality of accounting and financial information related to brands. The additional information provided in the special report that we recommend could be called a "report on intangible assets”.

Keywords: brand related information, brand value, information disclosure, determinants

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Authors: Alfred Kamate Siviri, Angelus Mafikiri Tsongo, Jean Robert Kala Kamdjoug

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Digitalization and information systems well organized have been selected as relevant measures to mitigate operational risks within organizations. Unfortunately, information system comes with new threats that can cause severe damage and quick organization lockout. This study aims to measure perceived information system risks and their effects on operational risks within the microfinance institution in D.R. Congo. Also, the factors influencing the operational risk are identified, and the link between operational risk with other risks and performance is to be assessed. The study proposes a research model drawn on the combination of Resources-Based-View, dynamic capabilities, the agency theory, the Information System Security Model, and social theories of risk. Therefore, we suggest adopting a mixed methods research with the sole aim of increasing the literature that already exists on perceived operational risk assessment and its link with other risk and performance, a focus on IT risk.

Keywords: Democratic Republic Congo, information system risk, microfinance performance, operational risk

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Authors: Evan Lowhorn, Rocio Alba-Flores

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The purpose of this work is to develop a method for classifying hand signals and using the output in a drone control algorithm. To achieve this, methods based on Convolutional Neural Networks (CNN) were applied. CNN's are a subset of deep learning, which allows grid-like inputs to be processed and passed through a neural network to be trained for classification. This type of neural network allows for classification via imaging, which is less intrusive than previous methods using biosensors, such as EMG sensors. Classification CNN's operate purely from the pixel values in an image; therefore they can be used without additional exteroceptive sensors. A development bench was constructed using a desktop computer connected to a high-definition webcam mounted on a scissor arm. This allowed the camera to be pointed downwards at the desk to provide a constant solid background for the dataset and a clear detection area for the user. A MATLAB script was created to automate dataset image capture at the development bench and save the images to the desktop. This allowed the user to create their own dataset of 12,000 images within three hours. These images were evenly distributed among seven classes. The defined classes include forward, backward, left, right, idle, and land. The drone has a popular flip function which was also included as an additional class. To simplify control, the corresponding hand signals chosen were the numerical hand signs for one through five for movements, a fist for land, and the universal “ok” sign for the flip command. Transfer learning with PyTorch (Python) was performed using a pre-trained 18-layer residual learning network (ResNet-18) to retrain the network for custom classification. An algorithm was created to interpret the classification and send encoded messages to a Ryze Tello drone over its 2.4 GHz Wi-Fi connection. The drone’s movements were performed in half-meter distance increments at a constant speed. When combined with the drone control algorithm, the classification performed as desired with negligible latency when compared to the delay in the drone’s movement commands.

Keywords: classification, computer vision, convolutional neural networks, drone control

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Authors: Ana Karaman, Dmitriy Gaevoy

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Successful and effective governing boards play an essential role in higher education by providing essential oversight and helping to steer the direction of an institution while creating and maintaining a thriving culture of stewardship. A well-functioning board can also help mitigate conflicts of interest, ensure responsible use of an organization's assets, and maintain institutional transparency. However, boards’ functions in higher education are inhibited by the presence of information asymmetry between the board and management. Board members typically have little specific knowledge about the business side of the higher education, in general, and an institution under their oversight in particular. As a result, boards often must rely on the discretion of the institutional upper administration as to what type of pertinent information being disclosed to the board. The phenomenon of information asymmetry is not unique to the higher education and has been studied previously in the context of both corporate and non-for-profit boards. Various board characteristics have been analyzed with respect to mitigating the information asymmetry between an organizational board and management. For example, it has been argued that such board characteristics as its greater size, independence, and a higher proportion of female members tend to reduce information asymmetry by raising levels of information disclosure and organizational transparency. This paper explores the phenomenon of information asymmetry between boards and management in the context of higher education. In our analysis, we propose a heat map of information asymmetry based on the categories of board competencies in higher education. The proposed heat map is based on the assessment of potential risks to both the boards and its institutions. It employs an assumption that a potential risk created by the presence of information asymmetry varies in its magnitude across various areas of boards’ competencies. Then, we explore the role of board members’ training in mitigating information asymmetry between the boards and the management by increasing the level of information disclosure and enhancing transparency in management communication with the boards. The paper seeks to demonstrate how appropriate training can provide board members with an adequate preparation to request a sufficient level of information disclose and transparency by arming them with knowledge of what questions to ask of the management.

Keywords: higher education, governing boards information asymmetry, board competencies, board training

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Authors: Shankha Sanyal, Archi Banerjee, Sayan Biswas, Sourya Sengupta, Sayan Nag, Ranjan Sengupta, Dipak Ghosh

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The term ‘gestalt’ has been widely used in the field of psychology which defined the perception of human mind to group any object not in part but as a 'unified' whole. Music, in general, is polyphonic - i.e. a combination of a number of pure tones (frequencies) mixed together in a manner that sounds harmonious. The study of human brain response due to different frequency groups of the acoustic signal can give us an excellent insight regarding the neural and functional architecture of brain functions. Hence, the study of music cognition using neuro-biosensors is becoming a rapidly emerging field of research. In this work, we have tried to analyze the effect of different frequency bands of music on the various frequency rhythms of human brain obtained from EEG data. Four widely popular Rabindrasangeet clips were subjected to Wavelet Transform method for extracting five resonant frequency bands from the original music signal. These frequency bands were initially analyzed with Detrended/Adaptive Fractal analysis (DFA/AFA) methods. A listening test was conducted on a pool of 100 respondents to assess the frequency band in which the music becomes non-recognizable. Next, these resonant frequency bands were presented to 20 subjects as auditory stimulus and EEG signals recorded simultaneously in 19 different locations of the brain. The recorded EEG signals were noise cleaned and subjected again to DFA/AFA technique on the alpha, theta and gamma frequency range. Thus, we obtained the scaling exponents from the two methods in alpha, theta and gamma EEG rhythms corresponding to different frequency bands of music. From the analysis of music signal, it is seen that loss of recognition is proportional to the loss of long range correlation in the signal. From the EEG signal analysis, we obtain frequency specific arousal based response in different lobes of brain as well as in specific EEG bands corresponding to musical stimuli. In this way, we look to identify a specific frequency band beyond which the music becomes non-recognizable and below which in spite of the absence of other bands the music is perceivable to the audience. This revelation can be of immense importance when it comes to the field of cognitive music therapy and researchers of creativity.

Keywords: AFA, DFA, EEG, gestalt in music, Hurst exponent

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Authors: David Yartel

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Drawing on the current state of software engineering and information technology in Ghana, the study documents its significant contribution to the development of Ghanaian industries. The study focuses on the application of modern trends in technology and the barriers faced in the area of software engineering and information technology. A thorough analysis of a dozen of interviews with stakeholders in software engineering and information technology via interviews reveals how modern trends in software engineering pose challenges to the industry in Ghana. Results show that to meet the expectation of modern software engineering and information technology trends, stakeholders must have skilled professionals, adequate infrastructure, and enhanced support for technology startups. Again, individuals should be encouraged to pursue a career in software engineering and information technology, as it has the propensity to increase the efficiency and effectiveness of work-related activities. This study recommends that stakeholders in software engineering and technology industries should invest enough in training more professionals by collaborating with international institutions well-versed in the area by organizing frequent training and seminars. The government should also provide funding opportunities for small businesses in the technology sector to drive creativity and development in order to bring about growth and development.

Keywords: software engineering, information technology, Ghana, development

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Authors: Routsukol Sunalai

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The objectives of this paper were to study current problem of ethics of entrepreneurs in information and communication technology professional, and to build their awareness of ethics, which would be useful as guidance for strengthening professional ethics among them. The study employed quantitative research method in order to analyze relationships or differences found in each ethics factor and report in statistics. The sample of this paper was 300 information technology users of Rajabhat Universities in Bangkok. The findings revealed that the ethics factors which gained the highest and high level of opinion included possessing principles of righteousness, having trust in themselves and others, and respecting different opinions of others and accepting the fact that people of different opinions.

Keywords: communication, ethics, information, entrepreneurs

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Authors: Farid Habibi Tanha, Mojtaba Jahanbazi, Morteza Foroutan, Rasidah Mohd Rashid

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This paper depicts the effects of asymmetric information in determining capital inflows to be captured through stock market microstructure. The model can explain several stylized facts regarding the capital immobility. The first phase of the research involves in collecting and refining 150,000,000 daily data of 11 stock markets over a period of one decade in an effort to minimize the impact of survivorship bias. Three micro techniques were used to measure information asymmetries. The final phase analyzes the model through panel data approach. As a unique contribution, this research will provide valuable information regarding negative effects of information asymmetries in stock markets on attracting foreign investments. The results of this study can be directly considered by policy makers to monitor and control changes of capital flow in order to keep market conditions in a healthy manner, by preventing and managing possible shocks to avoid sudden reversals and market failures.

Keywords: asymmetric information, capital inflow, market microstructure, investment

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Authors: David Abad, M. Encarnación Lucas-Pérez, Antonio Minguez-Vera, José Yagüe

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We examine explicitly the relation between the gender diversity on corporate boards and the levels of information asymmetry in the stock market. Based on prior evidence that suggests that the presence of women on director boards increases the quantity and quality of public disclosure by firms, we expect firms with higher gender diversity on their boards to show lower levels of information asymmetry in the market. Using a Spanish sample for the period 2004-2009, proxies for information asymmetry estimated from high-frequency data, and a system GMM methodology, we find that the gender diversity on boards is negative associated with the level of information asymmetry in the stock market. Our findings support legislative changes implemented to increase the presence of women on boards in several European countries by providing evidence that gender diverse boards have beneficial effects on stock markets.

Keywords: corporate board, female directors, gender diversity, information asymmetry, market microstructure

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Authors: Benhamouda Sara, Guezouli Larbi

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Nowadays, the dissemination of information touches the distributed world, where selecting the relevant servers to a user request is an important problem in distributed information retrieval. During the last decade, several research studies on this issue have been launched to find optimal solutions and many approaches of collection selection have been proposed. In this paper, we propose a new collection selection approach that takes into consideration the number of documents in a collection that contains terms of the query and the weights of those terms in these documents. We tested our method and our studies show that this technique can compete with other state-of-the-art algorithms that we choose to test the performance of our approach.

Keywords: distributed information retrieval, relevance, server selection, collection selection

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Authors: Chi-Chang Lin, Jian-Rong Wu, Jiun-Yan Chiu

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Myopia, ubiquitous symptom that is necessary to correct the eyesight by optical lens struggles many people for their daily life. Recent years, younger people raise interesting on using contact lens because of its convenience and aesthetics. In clinical, the risk of eye infections increases owing to the behavior of incorrectly using contact lens unsupervised cleaning which raising the infection risk of cornea, named ocular keratitis. In order to overcome the identification needs, new detection or analysis method with rapid and more accurate identification for clinical microorganism is importantly needed. In our study, we take advantage of Raman spectroscopy having unique fingerprint for different functional groups as the distinct and fast examination tool on microorganism. As we know, Raman scatting signals are normally too weak for the detection, especially in biological field. Here, we applied special SERS enhancement substrates to generate higher Raman signals. SERS filter we designed in this article that prepared by deposition of silver nanoparticles directly onto cellulose filter surface and suspension nanoparticles - gold nanostars (AuNSs) also be introduced together to achieve better enhancement for lower concentration analyte (i.e., various bacteria). Research targets also focusing on studying the shape effect of synthetic AuNSs, needle-like surface morphology may possible creates more hot-spot for getting higher SERS enhance ability. We utilized new designed SERS technology to distinguish the bacteria from ocular keratitis under strain level, and specific Raman and SERS fingerprint were grouped under pattern recognition process. We reported a new method combined different SERS substrates can be applied for clinical microorganism detection under strain level with simple, rapid preparation and low cost. Our presenting SERS technology not only shows the great potential for clinical bacteria detection but also can be used for environmental pollution and food safety analysis.

Keywords: bacteria, gold nanostars, Raman spectroscopy surface-enhanced Raman scattering filter

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Authors: Kanda Runapongsa Saikaew, Chaluemwut Noyunsan

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Nowadays social media information, such as news, links, images, or VDOs, is shared extensively. However, the effectiveness of disseminating information through social media lacks in quality: less fact checking, more biases, and several rumors. Many researchers have investigated about credibility on Twitter, but there is no the research report about credibility information on Facebook. This paper proposes features for measuring credibility on Facebook information. We developed the system for credibility on Facebook. First, we have developed FB credibility evaluator for measuring credibility of each post by manual human’s labelling. We then collected the training data for creating a model using Support Vector Machine (SVM). Secondly, we developed a chrome extension of FB credibility for Facebook users to evaluate the credibility of each post. Based on the usage analysis of our FB credibility chrome extension, about 81% of users’ responses agree with suggested credibility automatically computed by the proposed system.

Keywords: facebook, social media, credibility measurement, internet

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Authors: Alhamdi Alfi Fajri

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The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: fair value, PSAK No. 55, PSAK No. 60, information asymmetry, bank

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Authors: Guo Jinhong

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The purpose of this study is to explore the association between board member functions and information disclosure levels. Based on the literature variables, such as the characteristics of the board of directors in the past, a single comprehensive indicator is established as a substitute variable for board functions, and the information disclosure evaluation results published by the Securities and Foundation are used to measure the information disclosure level of the company. This study focuses on companies listed on the Taiwan Stock Exchange from 2006 to 2010 and uses descriptive statistical analysis, univariate analysis, correlation analysis and ordered normal probability (Ordered Probit) regression for empirical analysis. The empirical results show that there is a significant positive correlation between the function of board members and the level of information disclosure. This study also conducts a sensitivity test and draws similar conclusions, showing that boards with better board member functions have higher levels of information disclosure. In addition, this study also found that higher board independence, lower director shareholding pledge ratio, higher director shareholding ratio, and directors with rich professional knowledge and practical experience can help improve the level of information disclosure. The empirical results of this study provide strong support for the "relative regulations to improve the level of information disclosure" formulated by the competent authorities in recent years.

Keywords: function of board members, information disclosure, securities, foundation

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Authors: Adnan H. M. Al-Helali, Hamza A. Ali

Abstract:

Growth of censorship and pervasive monitoring on the Internet, Steganography arises as a new means of achieving secret communication. Steganography is the art and science of embedding information within electronic media used by common applications and systems. Generally, hiding information of multimedia within images will change some of their properties that may introduce few degradation or unusual characteristics. This paper presents a new image steganography approach for hiding information of multimedia (images, text, and audio) using generated Mandelbrot Fractal image as a cover. The proposed technique has been extensively tested with different images. The results show that the method is a very secure means of hiding and retrieving steganographic information. Experimental results demonstrate that an effective improvement in the values of the Peak Signal to Noise Ratio (PSNR), Mean Square Error (MSE), Normalized Cross Correlation (NCC) and Image Fidelity (IF) over the previous techniques.

Keywords: fractal image, information hiding, Mandelbrot et fractal, steganography

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Authors: Uchenna Patricia Ekwugha, Cornelius Aghadiegwu Ukwueze

Abstract:

Global communication has changed life at the international scene affecting on the whole social, cultural and political life of individuals in a global community. It has brought about a changing trend in the field of communication and allowed people to learn, create and process information through mainline media and new media technologies. The paper debates that music is an integral form of global communication that cannot be overlooked because it is a beautiful and powerful tool in relating information to the people which they gladly imbibe. It is worrisome that through global communication there has been consistent clash of values on information’s disseminated to the global community of which the developing countries like Nigerians are the sufferers. Particularly involved in this vicious social dogma are the Nigerian youths, who learn defiant behaviour through global communication and lose touch of African cultural values.

Keywords: global communication, trends, impact, unbalanced information

Procedia PDF Downloads 484

Authors: Marianne Paimre

Abstract:

The COVID-19 crisis has prompted older people to adopt new technologies to facilitate their daily life. This study explored the relationships between socioeconomic indicators, technology acceptance, online health information seeking (OHIS), and health behavior (HB), including readiness for COVID-19 vaccination among Estonian older adults. A cross-sectional survey was conducted among 501 people aged ≥ 50 in 2020. Its findings indicate that the more recurrent the need for health information was (rho = .11, p<.05), and the more regularly one searched for it (rho = .14, p<.01), the more willing a person was to get vaccinated. Also, interest in digital applications corresponded to vaccination readiness (rho = .25, p<.001). However, this relationship did not emerge in the case of other health behaviors such as healthy diet and exercise. Differences in health information behavior (HIB) should be considered when developing effective means of health communication designed especially for crisis situations.

Keywords: older adults, technology acceptance, health information behavior, health behavior, COVID-19 pandemic

Procedia PDF Downloads 78

Authors: Saleem Abuleil, Khalid S. Alsamara

Abstract:

Events represent a significant source of information on the web; they deliver information about events that occurred around the world in all kind of subjects and areas. These events can be collected and organized to provide valuable and useful information for decision makers, researchers, as well as any person seeking knowledge. In this paper, we discuss an ongoing research to target stock markets domain to observe and record changes (events) when they happen, collect them, understand the meaning of each one of them, and organize the information along with meaning in a well-structured format. By using Semantic Role Labeling (SRL) technique, we identified four factors for each event in this paper: verb of action and three roles associated with it, entity name, attribute, and attribute value. We have generated a set of rules and techniques to support our approach to analyze and understand the meaning of the events taking place in stock markets.

Keywords: natuaral language processing, Arabic language, event extraction and understanding, sematic role labeling, stock market

Procedia PDF Downloads 384