Search results for: forensic accounting & fraud detection

Authors: Cristina Vatamanu, Doina Cosovan, Dragos Gavrilut, Henri Luchian

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In the past few years, the amount of malicious software increased exponentially and, therefore, machine learning algorithms became instrumental in identifying clean and malware files through semi-automated classification. When working with very large datasets, the major challenge is to reach both a very high malware detection rate and a very low false positive rate. Another challenge is to minimize the time needed for the machine learning algorithm to do so. This paper presents a comparative study between different machine learning techniques such as linear classifiers, ensembles, decision trees or various hybrids thereof. The training dataset consists of approximately 2 million clean files and 200.000 infected files, which is a realistic quantitative mixture. The paper investigates the above mentioned methods with respect to both their performance (detection rate and false positive rate) and their practicability.

Keywords: ensembles, false positives, feature selection, one side class algorithm

Procedia PDF Downloads 292

Authors: Judit Nagy

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Many scientific studies claim that financial education should start as early as possible. Children are much more capable of and willing to absorb new concepts than adults. If we introduce children to financial knowledge early, their behaviour and attitudes to this subject will change, increasing later success in this area of life. However, poor financial decisions may entail severe consequences, not only to individuals but even to the wider society. Good financial decisions and economic attitudes may contribute to economic growth and well-being. Whilst in several countries, education about financial awareness and fundamentals is available, the understanding and acquisition of complex economic knowledge and the development of children’s independent problem-solving skills are still lacking. The results suggest that teaching economic and financial knowledge through accounting and making lectures interactive by using special tools of positive education is critical to stimulating children’s interest. Eighty percent of the students in the study liked the combined and interactive lecture. Introducing this kind of knowledge to individuals is a relevant objective, even at the societal level.

Keywords: positive psychology, education innovation, primary school, gender, economics, accounting, finance, personal finance, mathematics, economic growth, well-being, sustainability

Procedia PDF Downloads 104

Authors: Danielle Page

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Foregoing studies, statistics, and medical evaluations have established a relationship between Posttraumatic stress disorder (PTSD) and criminal justice involvement in Vietnam veterans. War is highly trauma inducing and can leave combat veterans with mental disorders ranging from psychopathic thoughts to suicidal ideation. The majority of those suffering are unaware that they have PTSD, and as a coping mechanism, they often turn to self isolation. Beyond isolation, many veterans with symptomatic PTSD turn to aggression and substance abuse to cope with their internal agony. The most common crimes committed by veterans with PTSD fall into the assault and drug/alcohol abuse categories. Thus, a relationship is established between veteran populations and the criminal justice system. This research aims to define the relationship between PTSD and criminal justice involvement in veterans, explore the mediating factors in this relationship, and analyze numerous court cases in this subject area. Further, it will examine the ways in which crime rates can be reduced for veterans with symptoms of PTSD. This ranges from the improvement of healthcare systems to the implementation of special courts to handle veteran cases. The contribution of this work to the field of forensic psychology will be significant, as it will analyze preexisting case studies and experimental data in an effort to improve the ways in which veteran cases are handled in the criminal justice system. Military personnel involved in the criminal justice system are a vulnerable population in need of healthcare and legislative attention, and this work will bring us one step closer to providing them with just that.

Keywords: forensic psychology, psychotraumatology, PTSD, veterans

Procedia PDF Downloads 91

Authors: Mohammad Tarek Al Muallim, Ozhan Duzenli, Ceyhun Ilguy

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Harbor protection systems are so important. The need for automatic protection systems has increased over the last years. Diver detection active sonar has great significance. It used to detect underwater threats such as divers and autonomous underwater vehicle. To automatically detect such threats the sonar image is processed by algorithms. These algorithms used to detect, track and classify of underwater objects. In this work, divers tracking and classification algorithm is improved be proposing a robust wake detection method. To detect objects the sonar images is normalized then segmented based on fixed threshold. Next, the centroids of the segments are found and clustered based on distance metric. Then to track the objects linear Kalman filter is applied. To reduce effect of noise and creation of false tracks, the Kalman tracker is fine tuned. The tuning is done based on our active sonar specifications. After the tracks are initialed and updated they are subjected to a filtering stage to eliminate the noisy and unstable tracks. Also to eliminate object with a speed out of the diver speed range such as buoys and fast boats. Afterwards the result tracks are subjected to a classification stage to deiced the type of the object been tracked. Here the classification stage is to deice wither if the tracked object is an open circuit diver or a close circuit diver. At the classification stage, a small area around the object is extracted and a novel wake detection method is applied. The morphological features of the object with his wake is extracted. We used support vector machine to find the best classifier. The sonar training images and the test images are collected by ARMELSAN Defense Technologies Company using the portable diver detection sonar ARAS-2023. After applying the algorithm to the test sonar data, we get fine and stable tracks of the divers. The total classification accuracy achieved with the diver type is 97%.

Keywords: harbor protection, diver detection, active sonar, wake detection, diver classification

Procedia PDF Downloads 238

Authors: Mulugeta K. Tefera, Xiaolong Yang, Jian Liu

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Detection and tracking of moving objects are very important in many application contexts such as detection and recognition of people, visual surveillance and automatic generation of video effect and so on. However, the task of detecting a real shape of an object in motion becomes tricky due to various challenges like dynamic scene changes, presence of shadow, and illumination variations due to light switch. For such systems, once the moving object is detected, tracking is also a crucial step for those applications that used in military defense, video surveillance, human computer interaction, and medical diagnostics as well as in commercial fields such as video games. In this paper, an object presents in dynamic background is detected using adaptive mixture of Gaussian based analysis of the video sequences. Then the detected moving object is tracked using the region based moving object tracking and inter-frame differential mechanisms to address the partial overlapping and occlusion problems. Firstly, the detection algorithm effectively detects and extracts the moving object target by enhancing and post processing morphological operations. Secondly, the extracted object uses region based moving object tracking and inter-frame difference to improve the tracking speed of real-time moving objects in different video frames. Finally, the plotting method was applied to detect the moving objects effectively and describes the object’s motion being tracked. The experiment has been performed on image sequences acquired both indoor and outdoor environments and one stationary and web camera has been used.

Keywords: background modeling, Gaussian mixture model, inter-frame difference, object detection and tracking, video surveillance

Procedia PDF Downloads 477

Authors: YingWei Tan, XueFeng Ding

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Attention-based voice activity detection models have gained significant attention in recent years due to their fast training speed and ability to capture a wide contextual range. The inclusion of multi-head style and position embedding in the attention architecture are crucial. Having multiple attention heads allows for differential focus on different parts of the sequence, while position embedding provides guidance for modeling dependencies between elements at various positions in the input sequence. In this work, we propose an approach by considering each head as a node, enabling the application of graph neural networks (GNN) to identify correlations among the different nodes. In addition, we adopt an implementation named rotary position embedding (RoPE), which encodes absolute positional information into the input sequence by a rotation matrix, and naturally incorporates explicit relative position information into a self-attention module. We evaluate the effectiveness of our method on a synthetic dataset, and the results demonstrate its superiority over the baseline CRNN in scenarios with low signal-to-noise ratio and noise, while also exhibiting robustness across different noise types. In summary, our proposed framework effectively combines the strengths of CNN and RNN (LSTM), and further enhances detection performance through the integration of graph neural networks and rotary position embedding.

Keywords: voice activity detection, CRNN, graph neural networks, rotary position embedding

Procedia PDF Downloads 71

Authors: Raphael Tuor, Denis Lalanne

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The ATM research community is missing suitable tools to design, test, and validate new UI prototypes. Important stakes underline the implementation of both DSS and XAI methods into current systems. ML-based DSS are gaining in relevance as ATFM becomes increasingly complex. However, these systems only prove useful if a human can understand them, and thus new XAI methods are needed. The human-machine dyad should work as a team and should understand each other. We present xSky, a configurable benchmark tool that allows us to compare different versions of an ATC interface in conflict detection tasks. Our main contributions to the ATC research community are (1) a conflict detection task simulator (xSky) that allows to test the applicability of visual prototypes on scenarios of varying difficulty and outputting relevant operational metrics (2) a theoretical approach to the explanations of AI-driven trajectory predictions. xSky addresses several issues that were identified within available research tools. Researchers can configure the dimensions affecting scenario difficulty with a simple CSV file. Both the content and appearance of the XAI elements can be customized in a few steps. As a proof-of-concept, we implemented an XAI prototype inspired by the maritime field.

Keywords: air traffic control, air traffic simulation, conflict detection, explainable artificial intelligence, explainability, human-automation collaboration, human factors, information visualization, interpretability, trajectory prediction

Procedia PDF Downloads 160

Authors: Michael Leontiev, Danil Zhilikov, Dmitry Lobanov, Lenar Klimov, Vyacheslav Chertan, Daniel Bobrov, Vladislav Maslov, Vasilii Vologdin, Ksenia Balabaeva

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Pharmaceutical manufacturing is a complex process, where each stage requires a high level of safety and sterility. Personal Protective Equipment (PPE) is used for this purpose. Despite all the measures of control, the human factor (improper PPE wearing) causes numerous losses to human health and material property. This research proposes a solid computer vision system for ensuring safety in pharmaceutical laboratories. For this, we have tested a wide range of state-of-the-art object detection methods. Composing previously obtained results in this sphere with our own approach to this problem, we have reached a high accuracy ([email protected]) ranging from 0.77 up to 0.98 in detecting all the elements of a common set of PPE used in pharmaceutical laboratories. Our system is a step towards safe medicine production.

Keywords: sterility and safety in pharmaceutical development, personal protective equipment, computer vision, object detection, monitoring in pharmaceutical development, PPE

Procedia PDF Downloads 87

Authors: Hussein Alahmer, Amr Ahmed

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Liver cancer is one of the common diseases that cause the death. Early detection is important to diagnose and reduce the incidence of death. Improvements in medical imaging and image processing techniques have significantly enhanced interpretation of medical images. Computer-Aided Diagnosis (CAD) systems based on these techniques play a vital role in the early detection of liver disease and hence reduce liver cancer death rate.  This paper presents an automated CAD system consists of three stages; firstly, automatic liver segmentation and lesion’s detection. Secondly, extracting features. Finally, classifying liver lesions into benign and malignant by using the novel contrasting feature-difference approach. Several types of intensity, texture features are extracted from both; the lesion area and its surrounding normal liver tissue. The difference between the features of both areas is then used as the new lesion descriptors. Machine learning classifiers are then trained on the new descriptors to automatically classify liver lesions into benign or malignant. The experimental results show promising improvements. Moreover, the proposed approach can overcome the problems of varying ranges of intensity and textures between patients, demographics, and imaging devices and settings.

Keywords: CAD system, difference of feature, fuzzy c means, lesion detection, liver segmentation

Procedia PDF Downloads 325

Authors: Ankit Kamboj, Shikha Talwar, Nilesh Powar

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To successfully deliver our products in the market, the employees need to be in a safe environment, especially in an industrial and manufacturing environment. The consequences of delinquency in wearing safety glasses while working in industrial plants could be high risk to employees, hence the need to develop a real-time automatic detection system which detects the persons (violators) not wearing safety glasses. In this study a convolutional neural network (CNN) algorithm called faster region based CNN (Faster RCNN) with rotated bounding box has been used for detecting safety glasses on persons; the algorithm has an advantage of detecting safety glasses with different orientation angles on the persons. The proposed method of rotational bounding boxes with a convolutional neural network first detects a person from the images, and then the method detects whether the person is wearing safety glasses or not. The video data is captured at the entrance of restricted zones of the industrial environment (manufacturing plant), which is further converted into images at 2 frames per second. In the first step, the CNN with pre-trained weights on COCO dataset is used for person detection where the detections are cropped as images. Then the safety goggles are labelled on the cropped images using the image labelling tool called roLabelImg, which is used to annotate the ground truth values of rotated objects more accurately, and the annotations obtained are further modified to depict four coordinates of the rectangular bounding box. Next, the faster RCNN with rotated bounding box is used to detect safety goggles, which is then compared with traditional bounding box faster RCNN in terms of detection accuracy (average precision), which shows the effectiveness of the proposed method for detection of rotatory objects. The deep learning benchmarking is done on a Dell workstation with a 16GB Nvidia GPU.

Keywords: CNN, deep learning, faster RCNN, roLabelImg rotated bounding box, safety goggle detection

Procedia PDF Downloads 130

Authors: Fouzi Harrou, Ying Sun, Sofiane Khadraoui

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Anomaly detection based on Principal Component Analysis (PCA) was studied intensively and largely applied to multivariate processes with highly cross-correlated process variables. Monitoring metrics such as the Hotelling's T2 and the Q statistics are usually used in PCA-based monitoring to elucidate the pattern variations in the principal and residual subspaces, respectively. However, these metrics are ill suited to detect small faults. In this paper, the Exponentially Weighted Moving Average (EWMA) based on the Q and T statistics, T2-EWMA and Q-EWMA, were developed for detecting faults in the process mean. The performance of the proposed methods was compared with that of the conventional PCA-based fault detection method using synthetic data. The results clearly show the benefit and the effectiveness of the proposed methods over the conventional PCA method, especially for detecting small faults in highly correlated multivariate data.

Keywords: data-driven method, process control, anomaly detection, dimensionality reduction

Procedia PDF Downloads 299

Authors: Luís Miguel Cabeça Marques, Alberto Manuel Martinho Vale, José Pedro Miragaia Trancoso Vaz, Ana Sofia Baptista Fernandes, Rui Alexandre de Barros Coito, Tiago Miguel Prates da Costa

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The detection and localization of hidden radioactive sources are of significant importance in countering the illicit traffic of Special Nuclear Materials and other radioactive sources and materials. Radiation portal monitors are commonly used at airports, seaports, and international land borders for inspecting cargo and vehicles. However, these equipment can be expensive and are not available at all checkpoints. Consequently, the localization of SNM and other radioactive sources often relies on handheld equipment, which can be time-consuming. The current study presents the advantages of real-time analysis of gamma-ray count rate data from a mobile radiation detection system based on simulated data and field tests. The incorporation of profit functions and decision criteria to optimize the detection system's path significantly enhances the radiation field information and reduces survey time during cargo inspection. For source position estimation, a maximum likelihood estimation algorithm is employed, and confidence intervals are derived using the Fisher information. The study also explores the impact of uncertainties, baselines, and thresholds on the performance of the profit function. The proposed detection system, utilizing a plastic scintillator with silicon photomultiplier sensors, boasts several benefits, including cost-effectiveness, high geometric efficiency, compactness, and lightweight design. This versatility allows for seamless integration into any mobile platform, be it air, land, maritime, or hybrid, and it can also serve as a handheld device. Furthermore, integration of the detection system into drones, particularly multirotors, and its affordability enable the automation of source search and substantial reduction in survey time, particularly when deploying a fleet of drones. While the primary focus is on inspecting maritime container cargo, the methodologies explored in this research can be applied to the inspection of other infrastructures, such as nuclear facilities or vehicles.

Keywords: plastic scintillators, profit functions, path planning, gamma-ray detection, source localization, mobile radiation detection system, security scenario

Procedia PDF Downloads 116

Authors: Andrea Schnabl, Mario Bernhart

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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.

Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management

Procedia PDF Downloads 155

Authors: Jeewan Rai, Kinzang, Yeshi Jigme Choden

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Accumulation of dust on solar panels impacts the overall efficiency and the amount of energy they produce. While various techniques exist for detecting dust to schedule cleaning, many of these methods use MATLAB image processing tools and other licensed software, which can be financially burdensome. This study will investigate the efficiency of a free open-source computer vision library using the YOLO algorithm. The proposed approach has been tested on images of solar panels with varying dust levels through an experiment setup. The experimental findings illustrated the effectiveness of using the YOLO-based image classification method and the overall dust detection approach with an accuracy of 90% in distinguishing between clean and dusty panels. This open-source solution provides a cost effective and accessible alternative to commercial image processing tools, offering solutions for optimizing solar panel maintenance and enhancing energy production.

Keywords: YOLO, openCV, dust detection, solar panels, computer vision, image processing

Procedia PDF Downloads 32

Authors: Arnab Hazra

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Breath analysis is a quick, noninvasive and inexpensive technique for disease diagnosis can be used on people of all ages without any risk. Only a limited number of volatile organic compounds (VOCs) can be associated with the occurrence of specific diseases. These VOCs can be considered as disease markers or breath markers. Selective detection with specific concentration of breath marker in exhaled human breath is required to detect a particular disease. For example, acetone (C₃H₆O), ethanol (C₂H₅OH), ethane (C₂H₆) etc. are the breath markers and abnormal concentrations of these VOCs in exhaled human breath indicates the diseases like diabetes mellitus, renal failure, breast cancer respectively. Nanomaterial-based vapor sensors are inexpensive, small and potential candidate for the detection of breath markers. In practical measurement, selectivity is the most crucial issue where trace detection of breath marker is needed to identify accurately in the presence of several interfering vapors and gases. Current article concerns a novel technique for selective and lower ppb level detection of breath markers at very low temperature based on TiO₂ nanotube array based vapor sensor devices. Highly ordered and oriented TiO₂ nanotube array was synthesized by electrochemical anodization of high purity tatinium (Ti) foil. 0.5 wt% NH₄F, ethylene glycol and 10 vol% H₂O was used as the electrolyte and anodization was carried out for 90 min with 40 V DC potential. Au/TiO₂ Nanotube/Ti, sandwich type sensor device was fabricated for the selective detection of VOCs in low concentration range. Initially, sensor was characterized where resistive and capacitive change of the sensor was recorded within the valid concentration range for individual breath markers (or organic vapors). Sensor resistance was decreased and sensor capacitance was increased with the increase of vapor concentration. Now, the ratio of resistive slope (mR) and capacitive slope (mC) provided a concentration independent constant term (M) for a particular vapor. For the detection of unknown vapor, ratio of resistive change and capacitive change at any concentration was same to the previously calculated constant term (M). After successful identification of the target vapor, concentration was calculated from the straight line behavior of resistance as a function of concentration. Current technique is suitable for the detection of particular vapor from a mixture of other interfering vapors.

Keywords: breath marker, vapor sensors, selective detection, TiO₂ nanotube array

Procedia PDF Downloads 155

Authors: Abdoulaye Diop, Nahid Emad, Thierry Winter, Mohamed Hilia

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Data assets protection is a crucial issue in the cybersecurity field. Companies use logical access control tools to vault their information assets and protect them against external threats, but they lack solutions to counter insider threats. Nowadays, insider threats are the most significant concern of security analysts. They are mainly individuals with legitimate access to companies information systems, which use their rights with malicious intents. In several fields, behavior anomaly detection is the method used by cyber specialists to counter the threats of user malicious activities effectively. In this paper, we present the step toward the construction of a user and entity behavior analysis framework by proposing a behavior anomaly detection model. This model combines machine learning classification techniques and graph-based methods, relying on linear algebra and parallel computing techniques. We show the utility of an ensemble learning approach in this context. We present some detection methods tests results on an representative access control dataset. The use of some explored classifiers gives results up to 99% of accuracy.

Keywords: cybersecurity, data protection, access control, insider threat, user behavior analysis, ensemble learning, high performance computing

Procedia PDF Downloads 128

Authors: Shahrokh Barati, Reza Ramezani

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Due to the countries growing attention to the renewable energy producing, the demand for energy from renewable energy has gone up among the renewable energy sources; wind energy is the fastest growth in recent years. In this regard, in order to increase the availability of wind turbines, using of Fault Detection and Isolation (FDI) system is necessary. Wind turbines include of various faults such as sensors fault, actuator faults, network connection fault, mechanical faults and faults in the generator subsystem. Although, sensors and actuators have a large number of faults in wind turbine but have discussed fewer in the literature. Therefore, in this work, we focus our attention to design a sensor and actuator fault detection and isolation algorithm and Fault-tolerant control systems (FTCS) for Wind Turbine. The aim of this research is to propose a comprehensive fault detection and isolation system for sensors and actuators of wind turbine based on data-driven approaches. To achieve this goal, the features of measurable signals in real wind turbine extract in any condition. The next step is the feature selection among the extract in any condition. The next step is the feature selection among the extracted features. Features are selected that led to maximum separation networks that implemented in parallel and results of classifiers fused together. In order to maximize the reliability of decision on fault, the property of fault repeatability is used.

Keywords: FDI, wind turbines, sensors and actuators faults, renewable energy

Procedia PDF Downloads 400

Authors: Rikson Gultom

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Hate Speech and Abusive language on social media is difficult to detect, usually, it is detected after it becomes viral in cyberspace, of course, it is too late for prevention. An early detection system that has a fairly good accuracy is needed so that it can reduce conflicts that occur in society caused by postings on social media that attack individuals, groups, and governments in Indonesia. The purpose of this study is to find an early detection model on Twitter social media using machine learning that has high accuracy from several machine learning methods studied. In this study, the support vector machine (SVM), Naïve Bayes (NB), and Random Forest Decision Tree (RFDT) methods were compared with the Support Vector machine with genetic algorithm (SVM-GA), Nave Bayes with genetic algorithm (NB-GA), and Random Forest Decision Tree with Genetic Algorithm (RFDT-GA). The study produced a comparison table for the accuracy of the hate speech and abusive language detection model, and presented it in the form of a graph of the accuracy of the six algorithms developed based on the Indonesian-language Twitter dataset, and concluded the best model with the highest accuracy.

Keywords: abusive language, hate speech, machine learning, optimization, social media

Procedia PDF Downloads 128

Authors: M. Mansouri, P. Jaklitsch, E. Teiniker

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SQL injection on web applications is a very popular kind of attack. There are mechanisms such as intrusion detection systems in order to detect this attack. These strategies often rely on techniques implemented at high layers of the application but do not consider the low level of system calls. The problem of only considering the high level perspective is that an attacker can circumvent the detection tools using certain techniques such as URL encoding. One technique currently used for detecting low-level attacks on privileged processes is the tracing of system calls. System calls act as a single gate to the Operating System (OS) kernel; they allow catching the critical data at an appropriate level of detail. Our basic assumption is that any type of application, be it a system service, utility program or Web application, “speaks” the language of system calls when having a conversation with the OS kernel. At this level we can see the actual attack while it is happening. We conduct an experiment in order to demonstrate the suitability of system call analysis for detecting SQL injection. We are able to detect the attack. Therefore we conclude that system calls are not only powerful in detecting low-level attacks but that they also enable us to detect high-level attacks such as SQL injection.

Keywords: Linux system calls, web attack detection, interception, SQL

Procedia PDF Downloads 359

Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

Procedia PDF Downloads 215

Authors: Rabih Nehme, Abdullah Al Mutawa

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The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

Procedia PDF Downloads 471

Authors: A. T. Kuda, J. J. Dayya, A. Jimoh

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This paper investigates the fault detection and Isolation technique of measurement data sets from a three tank system using analytical model-based temporal redundancy which is based on residual generation using parity equations/space approach. It further briefly outlines other approaches of model-based residual generation. The basic idea of parity space residual generation in temporal redundancy is dynamic relationship between sensor outputs and actuator inputs (input-output model). These residuals where then used to detect whether or not the system is faulty and indicate the location of the fault when it is faulty. The method obtains good results by detecting and isolating faults from the considered data sets measurements generated from the system.

Keywords: fault detection, fault isolation, disturbing influences, system failure, parity equation/relation, structured parity equations

Procedia PDF Downloads 302

Authors: Binh T. T. Nguyen, Zhenyu Li, Eric Yap, Yi Zhang, Ai-Qun Liu

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Silicon-photonic-sensor system is an emerging class of analytical technologies that use evanescent field wave to sensitively measure the slight difference in the surrounding environment. The wavelength shift induced by local refractive index change is used as an indicator in the system. These devices can be served as sensors for a wide variety of chemical or biomolecular detection in clinical and environmental fields. In our study, a system including a silicon-based micro-ring resonator, microfluidic channel, and optical processing is designed, fabricated for biomolecule detection. The system is demonstrated to detect Clostridium botulinum type A neurotoxin (BoNT) in different water sources. BoNT is one of the most toxic substances known and relatively easily obtained from a cultured bacteria source. The toxin is extremely lethal with LD50 of about 0.1µg/70kg intravenously, 1µg/ 70 kg by inhalation, and 70µg/kg orally. These factors make botulinum neurotoxins primary candidates as bioterrorism or biothreat agents. It is required to have a sensing system which can detect BoNT in a short time, high sensitive and automatic. For BoNT detection, silicon-based micro-ring resonator is modified with a linker for the immobilization of the anti-botulinum capture antibody. The enzymatic reaction is employed to increase the signal hence gains sensitivity. As a result, a detection limit to 30 pg/mL is achieved by our silicon-photonic sensor within a short period of 80 min. The sensor also shows high specificity versus the other type of botulinum. In the future, by designing the multifunctional waveguide array with fully automatic control system, it is simple to simultaneously detect multi-biomaterials at a low concentration within a short period. The system has a great potential to apply for online, real-time and high sensitivity for the label-free bimolecular rapid detection.

Keywords: biotoxin, photonic, ring resonator, sensor

Procedia PDF Downloads 117

Authors: Khadra Ahmed, Khaled Kheireldin

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In this paper, we present a pedestrian detection descriptor called Fused Structure and Texture (FST) features based on the combination of the local phase information with the texture features. Since the phase of the signal conveys more structural information than the magnitude, the phase congruency concept is used to capture the structural features. On the other hand, the Center-Symmetric Local Binary Pattern (CSLBP) approach is used to capture the texture information of the image. The dimension less quantity of the phase congruency and the robustness of the CSLBP operator on the flat images, as well as the blur and illumination changes, lead the proposed descriptor to be more robust and less sensitive to the light variations. The proposed descriptor can be formed by extracting the phase congruency and the CSLBP values of each pixel of the image with respect to its neighborhood. The histogram of the oriented phase and the histogram of the CSLBP values for the local regions in the image are computed and concatenated to construct the FST descriptor. Several experiments were conducted on INRIA and the low resolution DaimlerChrysler datasets to evaluate the detection performance of the pedestrian detection system that is based on the FST descriptor. A linear Support Vector Machine (SVM) is used to train the pedestrian classifier. These experiments showed that the proposed FST descriptor has better detection performance over a set of state of the art feature extraction methodologies.

Keywords: planktons, diversity indices, water quality index, water ways

Procedia PDF Downloads 518

Authors: Longxiang Guo, Haoyan Hao, Xueli Sheng, Hanjun Yu, Jingwei Yin

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In order to prevent target splitting and ensure the accuracy of fusion, system error registration is an important step in multi-static sonar fusion detection system. To eliminate the inherent system errors including distance error and angle error of each sonar in detection, this paper uses offline estimation method for error registration. Suppose several sonars from different platforms work together to detect a target. The target position detected by each sonar is based on each sonar’s own reference coordinate system. Based on the two-dimensional stereo projection method, this paper uses real-time quality control (RTQC) method and least squares (LS) method to estimate sensor biases. The RTQC method takes the average value of each sonar’s data as the observation value and the LS method makes the least square processing of each sonar’s data to get the observation value. In the underwater acoustic environment, matlab simulation is carried out and the simulation results show that both algorithms can estimate the distance and angle error of sonar system. The performance of the two algorithms is also compared through the root mean square error and the influence of measurement noise on registration accuracy is explored by simulation. The system error convergence of RTQC method is rapid, but the distribution of targets has a serious impact on its performance. LS method can not be affected by target distribution, but the increase of random noise will slow down the convergence rate. LS method is an improvement of RTQC method, which is widely used in two-dimensional registration. The improved method can be used for underwater multi-target detection registration.

Keywords: data fusion, multi-static sonar detection, offline estimation, sensor registration problem

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Authors: C. A. Anser Pasha

Abstract:

In this paper, a new Vehicular Speed Detection Camera System that is applicable as an alternative to traditional radars with the same accuracy or even better is presented. The real-time measurement and analysis of various traffic parameters such as speed and number of vehicles are increasingly required in traffic control and management. Image processing techniques are now considered as an attractive and flexible method for automatic analysis and data collections in traffic engineering. Various algorithms based on image processing techniques have been applied to detect multiple vehicles and track them. The SDCS processes can be divided into three successive phases; the first phase is Objects detection phase, which uses a hybrid algorithm based on combining an adaptive background subtraction technique with a three-frame differencing algorithm which ratifies the major drawback of using only adaptive background subtraction. The second phase is Objects tracking, which consists of three successive operations - object segmentation, object labeling, and object center extraction. Objects tracking operation takes into consideration the different possible scenarios of the moving object like simple tracking, the object has left the scene, the object has entered the scene, object crossed by another object, and object leaves and another one enters the scene. The third phase is speed calculation phase, which is calculated from the number of frames consumed by the object to pass by the scene.

Keywords: radar, image processing, detection, tracking, segmentation

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Authors: S. Benkraouda, Z. Djelloul-Khedda, B. Yagoubi

Abstract:

we present a method for early detection of forest fires from a thermal infrared satellite image, using the image matrix of the probability of belonging. The principle of the method is to compare a theoretical mathematical model to an experimental model. We considered that each line of the image matrix, as an embodiment of a non-stationary random process. Since the distribution of pixels in the satellite image is statistically dependent, we divided these lines into small stationary and ergodic intervals to characterize the image by an adequate mathematical model. A standard deviation was chosen to generate random variables, so each interval behaves naturally like white Gaussian noise. The latter has been selected as the mathematical model that represents a set of very majority pixels, which we can be considered as the image background. Before modeling the image, we made a few pretreatments, then the parameters of the theoretical Gaussian model were extracted from the modeled image, these settings will be used to calculate the probability of each interval of the modeled image to belong to the theoretical Gaussian model. The high intensities pixels are regarded as foreign elements to it, so they will have a low probability, and the pixels that belong to the background image will have a high probability. Finally, we did present the reverse of the matrix of probabilities of these intervals for a better fire detection.

Keywords: forest fire, forest fire detection, satellite image, normal distribution, theoretical gaussian model, thermal infrared matrix image

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Authors: Abhisek Dash

Abstract:

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

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

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Authors: Wittawat Wasusathien, Samran Santalunai, Thanaset Thosdeekoraphat, Chanchai Thongsopa

Abstract:

This paper presents breast cancer detection by observing the specific absorption rate (SAR) intensity for identification tumor location, the tumor is identified in coordinates (x,y,z) system. We examined the frequency between 4-8 GHz to look for the most appropriate frequency. Results are simulated in frequency 4-8 GHz, the model overview include normal breast with 50 mm radian, 5 mm diameter of tumor, and ultra wideband (UWB) bowtie antenna. The models are created and simulated in CST Microwave Studio. For this simulation, we changed antenna to 5 location around the breast, the tumor can be detected when an antenna is close to the tumor location, which the coordinate of maximum SAR is approximated the tumor location. For reliable, we experiment by random tumor location to 3 position in the same size of tumor and simulation the result again by varying the antenna position in 5 position again, and it also detectable the tumor position from the antenna that nearby tumor position by maximum value of SAR, which it can be detected the tumor with precision in all frequency between 4-8 GHz.

Keywords: specific absorption rate (SAR), ultra wideband (UWB), coordinates, cancer detection

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Authors: Mostafa Ghasemi, Andrew Urquhart

Abstract:

In this study, fluorescent carbon dots (CDs) were synthesized in a green way using a one-step hydrothermal method. Carbon dots are carbon-based nanomaterials with a size of less than 10 nm, unique structure, and excellent properties such as low toxicity, good biocompatibility, tunable fluorescence, excellent photostability, and easy functionalization. These properties make them a good candidate to use in different fields such as biological sensing, photocatalysis, photodynamic, and drug delivery. Fourier transformed infrared (FTIR) spectra approved OH/NH groups on the surface of the as-synthesized CDs, and UV-vis spectra showed excellent fluorescence quenching effect of Fe (III) ion on the as-synthesized CDs with high selectivity detection compared with other metal ions. The probe showed a linear response concentration range (0–2.0 mM) to Fe (III) ion, and the limit of detection was calculated to be about 0.50 μM. In addition, CDs also showed good sensitivity to the pH value in the range from 2 to 14, indicating great potential as a pH sensor.

Keywords: carbon dots, fluorescence, pH sensing, metal ions sensor

Procedia PDF Downloads 75