Search results for: forensic accounting & fraud detection
3598 The Use of Artificial Intelligence in Digital Forensics and Incident Response in a Constrained Environment
Authors: Dipo Dunsin, Mohamed C. Ghanem, Karim Ouazzane
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Digital investigators often have a hard time spotting evidence in digital information. It has become hard to determine which source of proof relates to a specific investigation. A growing concern is that the various processes, technology, and specific procedures used in the digital investigation are not keeping up with criminal developments. Therefore, criminals are taking advantage of these weaknesses to commit further crimes. In digital forensics investigations, artificial intelligence is invaluable in identifying crime. It has been observed that an algorithm based on artificial intelligence (AI) is highly effective in detecting risks, preventing criminal activity, and forecasting illegal activity. Providing objective data and conducting an assessment is the goal of digital forensics and digital investigation, which will assist in developing a plausible theory that can be presented as evidence in court. Researchers and other authorities have used the available data as evidence in court to convict a person. This research paper aims at developing a multiagent framework for digital investigations using specific intelligent software agents (ISA). The agents communicate to address particular tasks jointly and keep the same objectives in mind during each task. The rules and knowledge contained within each agent are dependent on the investigation type. A criminal investigation is classified quickly and efficiently using the case-based reasoning (CBR) technique. The MADIK is implemented using the Java Agent Development Framework and implemented using Eclipse, Postgres repository, and a rule engine for agent reasoning. The proposed framework was tested using the Lone Wolf image files and datasets. Experiments were conducted using various sets of ISA and VMs. There was a significant reduction in the time taken for the Hash Set Agent to execute. As a result of loading the agents, 5 percent of the time was lost, as the File Path Agent prescribed deleting 1,510, while the Timeline Agent found multiple executable files. In comparison, the integrity check carried out on the Lone Wolf image file using a digital forensic tool kit took approximately 48 minutes (2,880 ms), whereas the MADIK framework accomplished this in 16 minutes (960 ms). The framework is integrated with Python, allowing for further integration of other digital forensic tools, such as AccessData Forensic Toolkit (FTK), Wireshark, Volatility, and Scapy.Keywords: artificial intelligence, computer science, criminal investigation, digital forensics
Procedia PDF Downloads 2123597 Edge Detection Using Multi-Agent System: Evaluation on Synthetic and Medical MR Images
Authors: A. Nachour, L. Ouzizi, Y. Aoura
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Recent developments on multi-agent system have brought a new research field on image processing. Several algorithms are used simultaneously and improved in deferent applications while new methods are investigated. This paper presents a new automatic method for edge detection using several agents and many different actions. The proposed multi-agent system is based on parallel agents that locally perceive their environment, that is to say, pixels and additional environmental information. This environment is built using Vector Field Convolution that attract free agent to the edges. Problems of partial, hidden or edges linking are solved with the cooperation between agents. The presented method was implemented and evaluated using several examples on different synthetic and medical images. The obtained experimental results suggest that this approach confirm the efficiency and accuracy of detected edge.Keywords: edge detection, medical MRImages, multi-agent systems, vector field convolution
Procedia PDF Downloads 3913596 Edge Detection and Morphological Image for Estimating Gestational Age Based on Fetus Length Automatically
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
Procedia PDF Downloads 2943595 Detecting Characters as Objects Towards Character Recognition on Licence Plates
Authors: Alden Boby, Dane Brown, James Connan
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Character recognition is a well-researched topic across disciplines. Regardless, creating a solution that can cater to multiple situations is still challenging. Vehicle licence plates lack an international standard, meaning that different countries and regions have their own licence plate format. A problem that arises from this is that the typefaces and designs from different regions make it difficult to create a solution that can cater to a wide range of licence plates. The main issue concerning detection is the character recognition stage. This paper aims to create an object detection-based character recognition model trained on a custom dataset that consists of typefaces of licence plates from various regions. Given that characters have featured consistently maintained across an array of fonts, YOLO can be trained to recognise characters based on these features, which may provide better performance than OCR methods such as Tesseract OCR.Keywords: computer vision, character recognition, licence plate recognition, object detection
Procedia PDF Downloads 1213594 Assessment of Modern RANS Models for the C3X Vane Film Cooling Prediction
Authors: Mikhail Gritskevich, Sebastian Hohenstein
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The paper presents the results of a detailed assessment of several modern Reynolds Averaged Navier-Stokes (RANS) turbulence models for prediction of C3X vane film cooling at various injection regimes. Three models are considered, namely the Shear Stress Transport (SST) model, the modification of the SST model accounting for the streamlines curvature (SST-CC), and the Explicit Algebraic Reynolds Stress Model (EARSM). It is shown that all the considered models face with a problem in prediction of the adiabatic effectiveness in the vicinity of the cooling holes; however, accounting for the Reynolds stress anisotropy within the EARSM model noticeably increases the solution accuracy. On the other hand, further downstream all the models provide a reasonable agreement with the experimental data for the adiabatic effectiveness and among the considered models the most accurate results are obtained with the use EARMS.Keywords: discrete holes film cooling, Reynolds Averaged Navier-Stokes (RANS), Reynolds stress tensor anisotropy, turbulent heat transfer
Procedia PDF Downloads 4203593 Numerical Simulation and Experimental Study on Cable Damage Detection Using an MFL Technique
Authors: Jooyoung Park, Junkyeong Kim, Aoqi Zhang, Seunghee Park
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Non-destructive testing on cable is in great demand due to safety accidents at sites where many equipments using cables are installed. In this paper, the quantitative change of the obtained signal was analyzed using a magnetic flux leakage (MFL) method. A two-dimensional simulation was conducted with a FEM model replicating real elevator cables. The simulation data were compared for three parameters (depth of defect, width of defect and inspection velocity). Then, an experiment on same conditions was carried out to verify the results of the simulation. Signals obtained from both the simulation and the experiment were transformed to characterize the properties of the damage. Throughout the results, a cable damage detection based on an MFL method was confirmed to be feasible. In further study, it is expected that the MFL signals of an entire specimen will be gained and visualized as well.Keywords: magnetic flux leakage (mfl), cable damage detection, non-destructive testing, numerical simulation
Procedia PDF Downloads 3833592 Electrochemical Study of Interaction of Thiol Containing Proteins with As (III)
Authors: Sunil Mittal, Sukhpreet Singh, Hardeep Kaur
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The affinity of thiol group with heavy metals is a well-established phenomenon. The present investigation has been focused on electrochemical response of cysteine and thioredoxin against arsenite (As III) on indium tin oxide (ITO) electrodes. It was observed that both the compounds produce distinct response in free and immobilised form at the electrode. The SEM, FTIR, and impedance studies of the modified electrode were conducted for characterization. Various parameters were optimized to achieve As (III) effect on the reduction potential of the compounds. Cyclic voltammetry and linear sweep voltammetry were employed as the analysis techniques. The optimum response was observed at neutral pH in both the cases, at optimum concentration of 2 mM and 4.27 µM for cysteine and thioredoxin respectively. It was observed that presence of As (III) increases the reduction current of both the moieties. The linear range of detection for As (III) with cysteine was from 1 to 10 mg L⁻¹ with detection limit of 0.8 mg L⁻¹. The thioredoxin was found more sensitive to As (III) and displayed a linear range from 0.1 to 1 mg L⁻¹ with detection limit of 10 µg L⁻¹.Keywords: arsenite, cyclic voltammetry, cysteine, thioredoxin
Procedia PDF Downloads 2113591 Probability-Based Damage Detection of Structures Using Model Updating with Enhanced Ideal Gas Molecular Movement Algorithm
Authors: M. R. Ghasemi, R. Ghiasi, H. Varaee
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Model updating method has received increasing attention in damage detection structures based on measured modal parameters. Therefore, a probability-based damage detection (PBDD) procedure based on a model updating procedure is presented in this paper, in which a one-stage model-based damage identification technique based on the dynamic features of a structure is investigated. The presented framework uses a finite element updating method with a Monte Carlo simulation that considers the uncertainty caused by measurement noise. Enhanced ideal gas molecular movement (EIGMM) is used as the main algorithm for model updating. Ideal gas molecular movement (IGMM) is a multiagent algorithm based on the ideal gas molecular movement. Ideal gas molecules disperse rapidly in different directions and cover all the space inside. This is embedded in the high speed of molecules, collisions between them and with the surrounding barriers. In IGMM algorithm to accomplish the optimal solutions, the initial population of gas molecules is randomly generated and the governing equations related to the velocity of gas molecules and collisions between those are utilized. In this paper, an enhanced version of IGMM, which removes unchanged variables after specified iterations, is developed. The proposed method is implemented on two numerical examples in the field of structural damage detection. The results show that the proposed method can perform well and competitive in PBDD of structures.Keywords: enhanced ideal gas molecular movement (EIGMM), ideal gas molecular movement (IGMM), model updating method, probability-based damage detection (PBDD), uncertainty quantification
Procedia PDF Downloads 2773590 Hyperspectral Imaging and Nonlinear Fukunaga-Koontz Transform Based Food Inspection
Authors: Hamidullah Binol, Abdullah Bal
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Nowadays, food safety is a great public concern; therefore, robust and effective techniques are required for detecting the safety situation of goods. Hyperspectral Imaging (HSI) is an attractive material for researchers to inspect food quality and safety estimation such as meat quality assessment, automated poultry carcass inspection, quality evaluation of fish, bruise detection of apples, quality analysis and grading of citrus fruits, bruise detection of strawberry, visualization of sugar distribution of melons, measuring ripening of tomatoes, defect detection of pickling cucumber, and classification of wheat kernels. HSI can be used to concurrently collect large amounts of spatial and spectral data on the objects being observed. This technique yields with exceptional detection skills, which otherwise cannot be achieved with either imaging or spectroscopy alone. This paper presents a nonlinear technique based on kernel Fukunaga-Koontz transform (KFKT) for detection of fat content in ground meat using HSI. The KFKT which is the nonlinear version of FKT is one of the most effective techniques for solving problems involving two-pattern nature. The conventional FKT method has been improved with kernel machines for increasing the nonlinear discrimination ability and capturing higher order of statistics of data. The proposed approach in this paper aims to segment the fat content of the ground meat by regarding the fat as target class which is tried to be separated from the remaining classes (as clutter). We have applied the KFKT on visible and nearinfrared (VNIR) hyperspectral images of ground meat to determine fat percentage. The experimental studies indicate that the proposed technique produces high detection performance for fat ratio in ground meat.Keywords: food (ground meat) inspection, Fukunaga-Koontz transform, hyperspectral imaging, kernel methods
Procedia PDF Downloads 4313589 Analyze and Visualize Eye-Tracking Data
Authors: Aymen Sekhri, Emmanuel Kwabena Frimpong, Bolaji Mubarak Ayeyemi, Aleksi Hirvonen, Matias Hirvonen, Tedros Tesfay Andemichael
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Fixation identification, which involves isolating and identifying fixations and saccades in eye-tracking protocols, is an important aspect of eye-movement data processing that can have a big impact on higher-level analyses. However, fixation identification techniques are frequently discussed informally and rarely compared in any meaningful way. With two state-of-the-art algorithms, we will implement fixation detection and analysis in this work. The velocity threshold fixation algorithm is the first algorithm, and it identifies fixation based on a threshold value. For eye movement detection, the second approach is U'n' Eye, a deep neural network algorithm. The goal of this project is to analyze and visualize eye-tracking data from an eye gaze dataset that has been provided. The data was collected in a scenario in which individuals were shown photos and asked whether or not they recognized them. The results of the two-fixation detection approach are contrasted and visualized in this paper.Keywords: human-computer interaction, eye-tracking, CNN, fixations, saccades
Procedia PDF Downloads 1353588 Detection of Elephant Endotheliotropic Herpes Virus in a Wild Asian Elephant Calf in Thailand by Using Real-Time PCR
Authors: Bopit Puyati, Anchittha Kaewchana, Nuntita Ruksachat
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In January 2018, a male wild elephant, approximately 2 years old, was found dead in Phu Luang Wildlife Sanctuary, Loei province. The elephant was likely to die around 2 weeks earlier. The carcass was decayed without any signs of attack or bullet. No organs were removed. A deadly viral disease was suspected. Different organs including lung, liver, intestine and tongue were collected and submitted to the veterinary research and development center, Surin province for viral detection. The samples were then examined with real-time PCR for detecting U41 Major DNA binding protein (MDBP) gene and with conventional PCR for the presence of specific polymerase gene. We used tumor necrosis factor (TNF) gene as the internal control. In our real-time PCR, elephant endotheliotropic herpesvirus (EEHV) was recovered from lung, liver, and tongue whereas only tongue provided a positive result in the conventional PCR. All samples were positive with TNF gene detection. To our knowledge, this is the first report of EEHV detection in wild elephant in Thailand. EEHV surveillance in this wild population is strongly suggested. Linkage between EEHV in wild and domestic elephants should be further explored.Keywords: elephant endotheliotropic herpes virus, PCR, Thailand, wild Asian elephant
Procedia PDF Downloads 1433587 Ultra-Sensitive Point-Of-Care Detection of PSA Using an Enzyme- and Equipment-Free Microfluidic Platform
Authors: Ying Li, Rui Hu, Shizhen Chen, Xin Zhou, Yunhuang Yang
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Prostate cancer is one of the leading causes of cancer-related death among men. Prostate-specific antigen (PSA), a specific product of prostatic epithelial cells, is an important indicator of prostate cancer. Though PSA is not a specific serum biomarker for the screening of prostate cancer, it is recognized as an indicator for prostate cancer recurrence and response to therapy for patient’s post-prostatectomy. Since radical prostatectomy eliminates the source of PSA production, serum PSA levels fall below 50 pg/mL, and may be below the detection limit of clinical immunoassays (current clinical immunoassay lower limit of detection is around 10 pg/mL). Many clinical studies have shown that intervention at low PSA levels was able to improve patient outcomes significantly. Therefore, ultra-sensitive and precise assays that can accurately quantify extremely low levels of PSA (below 1-10 pg/mL) will facilitate the assessment of patients for the possibility of early adjuvant or salvage treatment. Currently, the commercially available ultra-sensitive ELISA kit (not used clinically) can only reach a detection limit of 3-10 pg/mL. Other platforms developed by different research groups could achieve a detection limit as low as 0.33 pg/mL, but they relied on sophisticated instruments to get the final readout. Herein we report a microfluidic platform for point-of-care (POC) detection of PSA with a detection limit of 0.5 pg/mL and without the assistance of any equipment. This platform is based on a previously reported volumetric-bar-chart chip (V-Chip), which applies platinum nanoparticles (PtNPs) as the ELISA probe to convert the biomarker concentration to the volume of oxygen gas that further pushes the red ink to form a visualized bar-chart. The length of each bar is used to quantify the biomarker concentration of each sample. We devised a long reading channel V-Chip (LV-Chip) in this work to achieve a wide detection window. In addition, LV-Chip employed a unique enzyme-free ELISA probe that enriched PtNPs significantly and owned 500-fold enhanced catalytic ability over that of previous V-Chip, resulting in a significantly improved detection limit. LV-Chip is able to complete a PSA assay for five samples in 20 min. The device was applied to detect PSA in 50 patient serum samples, and the on-chip results demonstrated good correlation with conventional immunoassay. In addition, the PSA levels in finger-prick whole blood samples from healthy volunteers were successfully measured on the device. This completely stand-alone LV-Chip platform enables convenient POC testing for patient follow-up in the physician’s office and is also useful in resource-constrained settings.Keywords: point-of-care detection, microfluidics, PSA, ultra-sensitive
Procedia PDF Downloads 1103586 The Opportunities and Challenges of Adopting International Financial Reporting Standards in Saudi Capital Market
Authors: Abdullah Almulhim
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The International Accounting Standards Board (IASB) was established in 2001 to develop International Financial Reporting Standards (IFRS) that bring transparency, accountability, and efficiency to financial markets around the world. In addition, the IFRS provide a unified accounting language, which is especially important in the era of globalization. However, the establishment of a single set of high-quality international accounting standards is a matter of growing importance, as participants in the increasingly integrated world capital market demand comparability and transparency of financial reporting worldwide. Saudi Arabia became the 149th member of the World Trade Organization (WTO) on 11 December 2005, which has increased the need to convert to IFRS. Currently, the Saudi Arabian Monetary Authority (SAMA) requires banks and insurance companies in Saudi Arabia to report under IFRS Standards. However, until the end of 2016, SOCPA standards were applied to all other companies, listed and unlisted. From 2017, listed Saudi companies would be required to report under IFRS Standards as adopted by SOCPA effective 2017. This paper is to investigate the expected benefits gained and highlight the challenges faced by adopting IFRS by the listed companies in the Saudi Stock Exchange. Questionnaires were used as the main method of data collection. They were distributed to listed companies in the Saudi Capital Market. Data obtained through the questionnaires have been imported into SPSS statistical software for analysis. The expected results of this study will show the benefits of adopting IFRS by Saudi Listed Companies. However, this study will investigate the challenges faced by adopting IFRS by the listed companies in the Saudi Arabian Stock Market. Findings will be discussed later upon completion of initial analysis.Keywords: challenges, IAS, IFRS, opportunities, Saudi, SOCPA
Procedia PDF Downloads 2473585 Smoker Recognition from Lung X-Ray Images Using Convolutional Neural Network
Authors: Moumita Chanda, Md. Fazlul Karim Patwary
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Smoking is one of the most popular recreational drug use behaviors, and it contributes to birth defects, COPD, heart attacks, and erectile dysfunction. To completely eradicate this disease, it is imperative that it be identified and treated. Numerous smoking cessation programs have been created, and they demonstrate how beneficial it may be to help someone stop smoking at the ideal time. A tomography meter is an effective smoking detector. Other wearables, such as RF-based proximity sensors worn on the collar and wrist to detect when the hand is close to the mouth, have been proposed in the past, but they are not impervious to deceptive variables. In this study, we create a machine that can discriminate between smokers and non-smokers in real-time with high sensitivity and specificity by watching and collecting the human lung and analyzing the X-ray data using machine learning. If it has the highest accuracy, this machine could be utilized in a hospital, in the selection of candidates for the army or police, or in university entrance.Keywords: CNN, smoker detection, non-smoker detection, OpenCV, artificial Intelligence, X-ray Image detection
Procedia PDF Downloads 843584 Computer Aided Diagnosis Bringing Changes in Breast Cancer Detection
Authors: Devadrita Dey Sarkar
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Regardless of the many technologic advances in the past decade, increased training and experience, and the obvious benefits of uniform standards, the false-negative rate in screening mammography remains unacceptably high .A computer aided neural network classification of regions of suspicion (ROS) on digitized mammograms is presented in this abstract which employs features extracted by a new technique based on independent component analysis. CAD is a concept established by taking into account equally the roles of physicians and computers, whereas automated computer diagnosis is a concept based on computer algorithms only. With CAD, the performance by computers does not have to be comparable to or better than that by physicians, but needs to be complementary to that by physicians. In fact, a large number of CAD systems have been employed for assisting physicians in the early detection of breast cancers on mammograms. A CAD scheme that makes use of lateral breast images has the potential to improve the overall performance in the detection of breast lumps. Because breast lumps can be detected reliably by computer on lateral breast mammographs, radiologists’ accuracy in the detection of breast lumps would be improved by the use of CAD, and thus early diagnosis of breast cancer would become possible. In the future, many CAD schemes could be assembled as packages and implemented as a part of PACS. For example, the package for breast CAD may include the computerized detection of breast nodules, as well as the computerized classification of benign and malignant nodules. In order to assist in the differential diagnosis, it would be possible to search for and retrieve images (or lesions) with these CAD systems, which would be reliable and useful method for quantifying the similarity of a pair of images for visual comparison by radiologists.Keywords: CAD(computer-aided design), lesions, neural network, ROS(region of suspicion)
Procedia PDF Downloads 4563583 Impedance Based Biosensor for Agricultural Pathogen Detection
Authors: Rhea Patel, Madhuri Vinchurkar, Rajul Patkar, Gopal Pranjale, Maryam Shojaei Baghini
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One of the major limitations on food resources worldwide is the deterioration of plant products due to pathogenic infections. Early screening of plants for pathogenic infections can serve as a boon in the Agricultural sector. The standard microbiology techniques has not kept pace with the rapid enumeration and automated methods for bacteria detection. Electrochemical Impedance Spectroscopy (EIS) serves as a label free bio sensing technique to monitor pathogens in real time. The changes in the electrical impedance of a growing bacterial culture can be monitored to detect activity of microorganisms. In this study, we demonstrate development of a gold interdigitated electrode (gold IDE) based impedance biosensor to detect bacterial cells in real on-field crop samples. To calibrate our impedance measurement system, nutrient broth suspended Escherichia coli cells were used. We extended this calibrated protocol to identify the agricultural pathogens in real potato tuber samples. Distinct difference was seen in the impedance recorded for the healthy and infected potato samples. Our results support the potential application of this Impedance based biosensor in Agricultural pathogen detection.Keywords: agriculture, biosensor, electrochemical impedance spectroscopy, microelectrode, pathogen detection
Procedia PDF Downloads 1553582 Energy Detection Based Sensing and Primary User Traffic Classification for Cognitive Radio
Authors: Urvee B. Trivedi, U. D. Dalal
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As wireless communication services grow quickly; the seriousness of spectrum utilization has been on the rise gradually. An emerging technology, cognitive radio has come out to solve today’s spectrum scarcity problem. To support the spectrum reuse functionality, secondary users are required to sense the radio frequency environment, and once the primary users are found to be active, the secondary users are required to vacate the channel within a certain amount of time. Therefore, spectrum sensing is of significant importance. Once sensing is done, different prediction rules apply to classify the traffic pattern of primary user. Primary user follows two types of traffic patterns: periodic and stochastic ON-OFF patterns. A cognitive radio can learn the patterns in different channels over time. Two types of classification methods are discussed in this paper, by considering edge detection and by using autocorrelation function. Edge detection method has a high accuracy but it cannot tolerate sensing errors. Autocorrelation-based classification is applicable in the real environment as it can tolerate some amount of sensing errors.Keywords: cognitive radio (CR), probability of detection (PD), probability of false alarm (PF), primary user (PU), secondary user (SU), fast Fourier transform (FFT), signal to noise ratio (SNR)
Procedia PDF Downloads 3453581 e-Learning Security: A Distributed Incident Response Generator
Authors: Bel G Raggad
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An e-Learning setting is a distributed computing environment where information resources can be connected to any public network. Public networks are very unsecure which can compromise the reliability of an e-Learning environment. This study is only concerned with the intrusion detection aspect of e-Learning security and how incident responses are planned. The literature reported great advances in intrusion detection system (ids) but neglected to study an important ids weakness: suspected events are detected but an intrusion is not determined because it is not defined in ids databases. We propose an incident response generator (DIRG) that produces incident responses when the working ids system suspects an event that does not correspond to a known intrusion. Data involved in intrusion detection when ample uncertainty is present is often not suitable to formal statistical models including Bayesian. We instead adopt Dempster and Shafer theory to process intrusion data for the unknown event. The DIRG engine transforms data into a belief structure using incident scenarios deduced by the security administrator. Belief values associated with various incident scenarios are then derived and evaluated to choose the most appropriate scenario for which an automatic incident response is generated. This article provides a numerical example demonstrating the working of the DIRG system.Keywords: decision support system, distributed computing, e-Learning security, incident response, intrusion detection, security risk, statefull inspection
Procedia PDF Downloads 4373580 Early Stage Suicide Ideation Detection Using Supervised Machine Learning and Neural Network Classifier
Authors: Devendra Kr Tayal, Vrinda Gupta, Aastha Bansal, Khushi Singh, Sristi Sharma, Hunny Gaur
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In today's world, suicide is a serious problem. In order to save lives, early suicide attempt detection and prevention should be addressed. A good number of at-risk people utilize social media platforms to talk about their issues or find knowledge on related chores. Twitter and Reddit are two of the most common platforms that are used for expressing oneself. Extensive research has already been done in this field. Through supervised classification techniques like Nave Bayes, Bernoulli Nave Bayes, and Multiple Layer Perceptron on a Reddit dataset, we demonstrate the early recognition of suicidal ideation. We also performed comparative analysis on these approaches and used accuracy, recall score, F1 score, and precision score for analysis.Keywords: machine learning, suicide ideation detection, supervised classification, natural language processing
Procedia PDF Downloads 903579 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies
Authors: Fredrik Hartwig, Peter Lindberg
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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.Keywords: discount rate, manipulation, goodwill impairment test, disclosures
Procedia PDF Downloads 1293578 Fault Tolerant Control of the Dynamical Systems Based on Internal Structure Systems
Authors: Seyed Mohammad Hashemi, Shahrokh Barati
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The problem of fault-tolerant control (FTC) by accommodation method has been studied in this paper. The fault occurs in any system components such as actuators, sensors or internal structure of the system and leads to loss of performance and instability of the system. When a fault occurs, the purpose of the fault-tolerant control is designate strategy that can keep the control loop stable and system performance as much as possible perform it without shutting down the system. Here, the section of fault detection and isolation (FDI) system has been evaluated with regard to actuator's fault. Designing a fault detection and isolation system for a multi input-multi output (MIMO) is done by an unknown input observer, so the system is divided to several subsystems as the effect of other inputs such as disturbing given system state equations. In this observer design method, the effect of these disturbances will weaken and the only fault is detected on specific input. The results of this approach simulation can confirm the ability of the fault detection and isolation system design. After fault detection and isolation, it is necessary to redesign controller based on a suitable modification. In this regard after the use of unknown input observer theory and obtain residual signal and evaluate it, PID controller parameters redesigned for iterative. Stability of the closed loop system has proved in the presence of this method. Also, In order to soften the volatility caused by Annie variations of the PID controller parameters, modifying Sigma as a way acceptable solution used. Finally, the simulation results of three tank popular example confirm the accuracy of performance.Keywords: fault tolerant control, fault detection and isolation, actuator fault, unknown input observer
Procedia PDF Downloads 4523577 Cepstrum Analysis of Human Walking Signal
Authors: Koichi Kurita
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In this study, we propose a real-time data collection technique for the detection of human walking motion from the charge generated on the human body. This technique is based on the detection of a sub-picoampere electrostatic induction current, generated by the motion, flowing through the electrode of a wireless portable sensor attached to the subject. An FFT analysis of the wave-forms of the electrostatic induction currents generated by the walking motions showed that the currents generated under normal and restricted walking conditions were different. Moreover, we carried out a cepstrum analysis to detect any differences in the walking style. Results suggest that a slight difference in motion, either due to the individual’s gait or a splinted leg, is directly reflected in the electrostatic induction current generated by the walking motion. The proposed wireless portable sensor enables the detection of even subtle differences in walking motion.Keywords: human walking motion, motion measurement, current measurement, electrostatic induction
Procedia PDF Downloads 3443576 Cell Elevator: A Novel Technique for Cell Sorting and Circulating Tumor Cell Detection and Discrimination
Authors: Kevin Zhao, Norman J. Horing
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A methodology for cells sorting and circulating tumor cell detection and discrimination is presented in this paper. The technique is based on Dielectrophoresis and microfluidic device theory. Specifically, the sorting of the cells is realized by adjusting the relation among the sedimentation forces, the drag force provided by the fluid, and the Dielectrophortic force that is relevant to the bias voltage applied on the device. The relation leads to manipulation of the elevation of the cells of the same kind to a height by controlling the bias voltage. Once the cells have been lifted to a position next to the bottom of the cell collection channel, the buffer fluid flashes them into the cell collection channel. Repeated elevation of the cells leads to a complete sorting of the cells in the sample chamber. A proof-of-principle example is presented which verifies the feasibility of the methodology.Keywords: cell sorter, CTC cell, detection and discrimination, dielectrophoresisords, simulation
Procedia PDF Downloads 4323575 An MrPPG Method for Face Anti-Spoofing
Authors: Lan Zhang, Cailing Zhang
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In recent years, many face anti-spoofing algorithms have high detection accuracy when detecting 2D face anti-spoofing or 3D mask face anti-spoofing alone in the field of face anti-spoofing, but their detection performance is greatly reduced in multidimensional and cross-datasets tests. The rPPG method used for face anti-spoofing uses the unique vital information of real face to judge real faces and face anti-spoofing, so rPPG method has strong stability compared with other methods, but its detection rate of 2D face anti-spoofing needs to be improved. Therefore, in this paper, we improve an rPPG(Remote Photoplethysmography) method(MrPPG) for face anti-spoofing which through color space fusion, using the correlation of pulse signals between real face regions and background regions, and introducing the cyclic neural network (LSTM) method to improve accuracy in 2D face anti-spoofing. Meanwhile, the MrPPG also has high accuracy and good stability in face anti-spoofing of multi-dimensional and cross-data datasets. The improved method was validated on Replay-Attack, CASIA-FASD, Siw and HKBU_MARs_V2 datasets, the experimental results show that the performance and stability of the improved algorithm proposed in this paper is superior to many advanced algorithms.Keywords: face anti-spoofing, face presentation attack detection, remote photoplethysmography, MrPPG
Procedia PDF Downloads 1783574 Single Pole-To-Earth Fault Detection and Location on the Tehran Railway System Using ICA and PSO Trained Neural Network
Authors: Masoud Safarishaal
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Detecting the location of pole-to-earth faults is essential for the safe operation of the electrical system of the railroad. This paper aims to use a combination of evolutionary algorithms and neural networks to increase the accuracy of single pole-to-earth fault detection and location on the Tehran railroad power supply system. As a result, the Imperialist Competitive Algorithm (ICA) and Particle Swarm Optimization (PSO) are used to train the neural network to improve the accuracy and convergence of the learning process. Due to the system's nonlinearity, fault detection is an ideal application for the proposed method, where the 600 Hz harmonic ripple method is used in this paper for fault detection. The substations were simulated by considering various situations in feeding the circuit, the transformer, and typical Tehran metro parameters that have developed the silicon rectifier. Required data for the network learning process has been gathered from simulation results. The 600Hz component value will change with the change of the location of a single pole to the earth's fault. Therefore, 600Hz components are used as inputs of the neural network when fault location is the output of the network system. The simulation results show that the proposed methods can accurately predict the fault location.Keywords: single pole-to-pole fault, Tehran railway, ICA, PSO, artificial neural network
Procedia PDF Downloads 1233573 Microfluidic Paper-Based Electrochemical Biosensor
Authors: Ahmad Manbohi, Seyyed Hamid Ahmadi
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A low-cost paper-based microfluidic device (PAD) for the multiplex electrochemical determination of glucose, uric acid, and dopamine in biological fluids was developed. Using wax printing, PAD containing a central zone, six channels, and six detection zones was fabricated, and the electrodes were printed on detection zones using pre-made electrodes template. For each analyte, two detection zones were used. The carbon working electrode was coated with chitosan-BSA (and enzymes for glucose and uric acid). To detect glucose and uric acid, enzymatic reactions were employed. These reactions involve enzyme-catalyzed redox reactions of the analytes and produce free electrons for electrochemical measurement. Calibration curves were linear (R² > 0.980) in the range of 0-80 mM for glucose, 0.09–0.9 mM for dopamine, and 0–50 mM for uric acid, respectively. Blood samples were successfully analyzed by the proposed method.Keywords: biological fluids, biomarkers, microfluidic paper-based electrochemical biosensors, Multiplex
Procedia PDF Downloads 2823572 The Relationship between Self-Injurious Behavior and Manner of Death
Authors: Sait Ozsoy, Hacer Yasar Teke, Mustafa Dalgic, Cetin Ketenci, Ertugrul Gok, Kenan Karbeyaz, Azem Irez, Mesut Akyol
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Self-mutilating behavior or self-injury behavior (SIB) is defined as: intentional harm to one’s body without intends to commit suicide”. SIB cases are commonly seen in psychiatry and forensic medicine practices. Despite variety of SIB methods, cuts in the skin is the most common (70-97%) injury in this group of patients. Subjects with SIB have one or more other comorbidities which include depression, anxiety, depersonalization, and feeling of worthlessness, borderline personality disorder, antisocial behaviors, and histrionic personality. These individuals feel a high level of hostility towards themselves and their surroundings. Researches have also revealed a strong relationship between antisocial personality disorder, criminal behavior, and SIB. This study has retrospectively evaluated 6,599 autopsy cases performed at forensic medicine institutes of six major cities (Ankara, Izmir, Diyarbakir, Erzurum, Trabzon, Eskisehir) of Turkey in 2013. The study group consisted of all cases with SIB findings (psychopathic cuts, cigarette burns, scars, and etc.). The relationship between causes of death in the study group (SIB subjects) and the control group was investigated. The control group was created from subjects without signs of SIB. Mann-Whitney U test was used for age variables and Chi-square test for categorical variables. Multinomial logistic regression analysis was used in order to analyze group differences in respect to manner of death (natural, accident, homicide, suicide) and analysis of risk factors associated with each group was determined by the Binomial logistic regression analysis. This study used SPSS statistics 15.0 for all its statistical and calculation needs. The statistical significance was p <0.05. There was no significant difference between accidental and natural death among the groups (p=0.737). Also there was a unit increase in number of cuts in psychopathic group while number of accidental death decreased (95% CI: 0.941-0.993) by 0.967 times (p=0.015). In contrast, there was a significant difference between suicidal and natural death (p<0.001), and also between homicidal and natural death (p=0.025). SIB is often seen with borderline and antisocial personality disorder but may be associated with many psychiatric illnesses. Studies have shown a relationship between antisocial personality disorders with criminal behavior and SIB with suicidal behavior. In our study, rate of suicide, murder and intoxication was higher compared to the control group. It could be concluded that SIB can be used as a predictor of possibility of one’s harm to him/herself and other people.Keywords: autopsy, cause of death, forensic science, self-injury behaviour
Procedia PDF Downloads 5103571 Detection of Nutrients Using Honeybee-Mimic Bioelectronic Tongue Systems
Authors: Soo Ho Lim, Minju Lee, Dong In Kim, Gi Youn Han, Seunghun Hong, Hyung Wook Kwon
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We report a floating electrode-based bioelectronic tongue mimicking honeybee taste systems for the detection and discrimination of various nutrients. Here, carbon nanotube field effect transistors with floating electrodes (CNT-FET) were hybridized with nanovesicles containing honeybee nutrient receptors, gustatory receptors of Apis mellifera. This strategy enables us to detect nutrient substance with a high sensitivity and selectivity. It could also be utilized for the detection of nutrients in liquid food. This floating electrode-based bioelectronic tongue mimicking insect taste systems can be a simple, but highly effective strategy in many different basic research areas about sensory systems. Moreover, our research provides opportunities to develop various applications such as food screening, and it also can provide valuable insights on insect taste systems.Keywords: taste system, CNT-FET, insect gustatory receptor, biolelectronic tongue
Procedia PDF Downloads 2183570 Evaluation of Four Different DNA Targets in Polymerase Chain Reaction for Detection and Genotyping of Helicobacter pylori
Authors: Abu Salim Mustafa
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Polymerase chain reaction (PCR) assays targeting genomic DNA segments have been established for the detection of Helicobacter pylori in clinical specimens. However, the data on comparative evaluations of various targets in detection of H. pylori are limited. Furthermore, the frequencies of vacA (s1 and s2) and cagA genotypes, which are suggested to be involved in the pathogenesis of H. pylori in other parts of the world, are not well studied in Kuwait. The aim of this study was to evaluate PCR assays for the detection and genotyping of H. pylori by targeting the amplification of DNA targets from four genomic segments. The genomic DNA were isolated from 72 clinical isolates of H. pylori and tested in PCR with four pairs of oligonucleotides primers, i.e. ECH-U/ECH-L, ET-5U/ET-5L, CagAF/CagAR and Vac1F/Vac1XR, which were expected to amplify targets of various sizes (471 bp, 230 bp, 183 bp and 176/203 bp, respectively) from the genomic DNA of H. pylori. The PCR-amplified DNA were analyzed by agarose gel electrophoresis. PCR products of expected size were obtained with all primer pairs by using genomic DNA isolated from H. pylori. DNA dilution experiments showed that the most sensitive PCR target was 471 bp DNA amplified by the primers ECH-U/ECH-L, followed by the targets of Vac1F/Vac1XR (176 bp/203 DNA), CagAF/CagAR (183 bp DNA) and ET-5U/ET-5L (230 bp DNA). However, when tested with undiluted genomic DNA isolated from single colonies of all isolates, the Vac1F/Vac1XR target provided the maximum positive results (71/72 (99% positives)), followed by ECH-U/ECH-L (69/72 (93% positives)), ET-5U/ET-5L (51/72 (71% positives)) and CagAF/CagAR (26/72 (46% positives)). The results of genotyping experiments showed that vacA s1 (46% positive) and vacA s2 (54% positive) genotypes were almost equally associated with VaCA+/CagA- isolates (P > 0.05), but with VacA+/CagA+ isolates, S1 genotype (92% positive) was more frequently detected than S2 genotype (8% positive) (P< 0.0001). In conclusion, among the primer pairs tested, Vac1F/Vac1XR provided the best results for detection of H. pylori. The genotyping experiments showed that vacA s1 and vacA s2 genotypes were almost equally associated with vaCA+/cagA- isolates, but vacA s1 genotype had a significantly increased association with vacA+/cagA+ isolates.Keywords: H. pylori, PCR, detection, genotyping
Procedia PDF Downloads 1333569 Location Detection of Vehicular Accident Using Global Navigation Satellite Systems/Inertial Measurement Units Navigator
Authors: Neda Navidi, Rene Jr. Landry
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Vehicle tracking and accident recognizing are considered by many industries like insurance and vehicle rental companies. The main goal of this paper is to detect the location of a car accident by combining different methods. The methods, which are considered in this paper, are Global Navigation Satellite Systems/Inertial Measurement Units (GNSS/IMU)-based navigation and vehicle accident detection algorithms. They are expressed by a set of raw measurements, which are obtained from a designed integrator black box using GNSS and inertial sensors. Another concern of this paper is the definition of accident detection algorithm based on its jerk to identify the position of that accident. In fact, the results convinced us that, even in GNSS blockage areas, the position of the accident could be detected by GNSS/INS integration with 50% improvement compared to GNSS stand alone.Keywords: driver behavior monitoring, integration, IMU, GNSS, monitoring, tracking
Procedia PDF Downloads 234