Search results for: inclusive speech recognition
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3088

Search results for: inclusive speech recognition

2068 Residencial Inclusion Strategies for Homeless Immigrants: The Case of Spain

Authors: Raluca Cosmina Budian

Abstract:

The homeless population in Spain, particularly among immigrants, has been a persistent and multifaceted issue. The government has implemented various housing public policies over the years to address homelessness, ranging from shelter programs to initiatives promoting permanent housing solutions. However, understanding the effectiveness of these policies requires insight from the very individuals and professionals directly impacted by or involved in their execution. This research sheds light on national strategies (The 2015-2020 Comprehensive National Strategy for the Homeless and National Strategy to Combat Homelessness in Spain 2023-2030) aimed at tackling homelessness in Spain, with a focus on the evolving landscape of housing public policies and their relationship with the homeless population. We investigate how these strategies have transformed over time and their impact on the inclusion of this vulnerable group. Furthermore, we explore the perspectives of homeless immigrants, distinguishing between those with an extended residency in Spain and those who have more recently arrived (less than 2 years); and distinguishing between women and men. Additionally, we incorporate insights from 13 interviews with professionals dedicated to serving the homeless population. These insights offer a deeper understanding of the intricacies of current homelessness service provision. Our findings reveal the complex dynamics of providing services to homeless individuals, and the importance of aligning these efforts with the broader national strategies for tackling homelessness. Drawing on a comprehensive dataset, we offer a nuanced view of the challenges and successes in implementing inclusive housing policies in the Spanish context. Our research highlights the importance of collaboration between policy makers, service providers and advocates to create a cohesive and effective approach. By fostering such collaboration, we aim to create a more inclusive and comprehensive strategy to address homelessness in Spain and possible affordable housing proposals for this vulnerable group. It´s only underscores the importance of tailored approaches but also contributes to the broader discourse on housing public policies' ability to address homelessness and foster integration. We suggest that a more comprehensive approach, considering the unique needs of immigrants and working in collaboration with professionals in the field, is essential for the development of effective strategies to combat homelessness and ensure the right to adequate housing for all.

Keywords: housing, homeless, public policy, Spain

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2067 Atomic Decomposition Audio Data Compression and Denoising Using Sparse Dictionary Feature Learning

Authors: T. Bryan , V. Kepuska, I. Kostnaic

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A method of data compression and denoising is introduced that is based on atomic decomposition of audio data using “basis vectors” that are learned from the audio data itself. The basis vectors are shown to have higher data compression and better signal-to-noise enhancement than the Gabor and gammatone “seed atoms” that were used to generate them. The basis vectors are the input weights of a Sparse AutoEncoder (SAE) that is trained using “envelope samples” of windowed segments of the audio data. The envelope samples are extracted from the audio data by performing atomic decomposition with Gabor or gammatone seed atoms. This process identifies segments of audio data that are locally coherent with the seed atoms. Envelope samples are extracted by identifying locally coherent audio data segments with Gabor or gammatone seed atoms, found by matching pursuit. The envelope samples are formed by taking the kronecker products of the atomic envelopes with the locally coherent data segments. Oracle signal-to-noise ratio (SNR) verses data compression curves are generated for the seed atoms as well as the basis vectors learned from Gabor and gammatone seed atoms. SNR data compression curves are generated for speech signals as well as early American music recordings. The basis vectors are shown to have higher denoising capability for data compression rates ranging from 90% to 99.84% for speech as well as music. Envelope samples are displayed as images by folding the time series into column vectors. This display method is used to compare of the output of the SAE with the envelope samples that produced them. The basis vectors are also displayed as images. Sparsity is shown to play an important role in producing the highest denoising basis vectors.

Keywords: sparse dictionary learning, autoencoder, sparse autoencoder, basis vectors, atomic decomposition, envelope sampling, envelope samples, Gabor, gammatone, matching pursuit

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2066 The Investment Decision-Making Principles in Regional Tourism

Authors: Evgeni Baratashvili, Giorgi Sulashvili, Malkhaz Sulashvili, Bela Khotenashvili, Irma Makharashvili

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The most investment decision-making principle of regional travel firm's management and its partner is the formulation of the aims of investment programs. The investments can be targeted in order to reduce the firm's production costs and to purchase good transport equipment. In attractive region, in order to develop firm’s activities, the investment program can be targeted for increasing of provided services. That is the case where the sales already have been used in the market. The investment can be directed to establish the affiliate firms, branches, to construct new hotels, to create food and trade enterprises, to develop entertainment enterprises, etc. Economic development is of great importance to regional development. International experience shows that inclusive economic growth largely depends on not only the national, but also regional development planning and implementation of a strong and competitive regions. Regional development is considered as the key factor in achieving national success. Establishing a modern institute separate entities if the pilot centers will constitute a promotion, international best practice-based public-private partnership to encourage the use of models. Regional policy directions and strategies adopted in accordance with the successful implementation of major importance in the near future specific action plans for inclusive development and implementation, which will be provided in accordance with the effective monitoring and evaluation tools and measurable indicators combined. All of these above-mentioned investments are characterized by different levels, which are related to the following fact: How successful tourism marketing service is, whether it is able to determine the proper market's reaction according to the particular firm's actions. In the sphere of regional tourism industry and in the investment decision possible variants it can be developed the some specter of models. Each of the models can be modified and specified according to the situation, and characteristic skills of the existing problem that must be solved. Besides, while choosing the proper model, the process is affected by the regulation system of economic processes. Also, it is influenced by liberalization quality and by the level of state participation.

Keywords: net income of travel firm, economic growth, Investment profitability, regional development, tourist product, tourism development

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2065 Linguistic World Order in the 21st Century: Need of Alternative Linguistics

Authors: Shailendra Kumar Singh

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In the 21st century, we are living through extraordinary times as we are linguistically blessed to live through an era in which the each sociolinguistic example of living appears to be refreshingly new without any precedence of the past. The word `New Linguistic World Order’ is no longer just the intangible fascination but an indication of the emerging reality that we are living through a time in which the word ‘linguistic purism’ no longer invokes the sense of self categorization and self identification. The contemporary world of today is linguistically rewarding. This is a time in which the very existence of global, powerful and local needs to be revisited in the context of power shift, demographic shift, social psychological shift and technological shift. Hence, the old linguistic world view has to be challenged in the midst of 21st century. The first years of the 21st century have thus far been marked by the rise global economy, technological revolution and demographic shift, now we are witnessing linguistic shift which is leading towards forming a new linguistic world order. On the other hand, with rising powers of China and India in Asia in tandem the notion of alternative west is set to become a lot more interesting linguistically. It comes at a point when the world is moving towards inclusive globalization due to vanishing power corridor of the west and ascending geopolitical impact of emerging superpower and superpower in waiting. Now it is a reality that the western world no longer continues to rise – in fact, it will have more pressure to act in situation when the alternative west is looking for balanced globalization. It is more than likely that demographically strong languages of alternative west will be in advantageous position. The paper challenges our preconceptions about the nature of sociolinguistic nature of world in the 21st century. It investigates what a linguistic world is likely to be in the future in contrast to what was a linguistic world before 21st century. In particular, the paper tries to answer the following questions: (a) What will be the common linguistic thread across world? (b) How unprecedented transformations can be mapped linguistically? (c) Do we need alternative linguistics to define inclusive globalization as the linguistic reality of the contemporary world has already been reshaped by increasingly integrated world economy, linguistic revolution and alternative west? (d) In which ways these issues can be addressed holistically? (e) Why linguistic world order is changing dramatically? (f) Is it true that the linguistic world around is changing faster than we can even really cope? (g) Is it true that what is coming next is linguistically greater than ever? (h) Do we need to prepare ourselves with new theoretical strategies to address emerging sociolinguistic reality?

Keywords: alternative linguistics, new linguistic world order, power shift, demographic shift, social psychological shift, technological shift

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2064 Chatbots and the Future of Globalization: Implications of Businesses and Consumers

Authors: Shoury Gupta

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Chatbots are a rapidly growing technological trend that has revolutionized the way businesses interact with their customers. With the advancements in artificial intelligence, chatbots can now mimic human-like conversations and provide instant and efficient responses to customer inquiries. In this research paper, we aim to explore the implications of chatbots on the future of globalization for both businesses and consumers. The paper begins by providing an overview of the current state of chatbots in the global market and their growth potential in the future. The focus is on how chatbots have become a valuable tool for businesses looking to expand their global reach, especially in areas with high population density and language barriers. With chatbots, businesses can engage with customers in different languages and provide 24/7 customer service support, creating a more accessible and convenient customer experience. The paper then examines the impact of chatbots on cross-cultural communication and how they can help bridge communication gaps between businesses and consumers from different cultural backgrounds. Chatbots can potentially facilitate cross-cultural communication by offering real-time translations, voice recognition, and other innovative features that can help users communicate effectively across different languages and cultures. By providing more accessible and inclusive communication channels, chatbots can help businesses reach new markets and expand their customer base, making them more competitive in the global market. However, the paper also acknowledges that there are potential drawbacks associated with chatbots. For instance, chatbots may not be able to address complex customer inquiries that require human input. Additionally, chatbots may perpetuate biases if they are programmed with certain stereotypes or assumptions about different cultures. These drawbacks may have significant implications for businesses and consumers alike. To explore the implications of chatbots on the future of globalization in greater detail, the paper provides a thorough review of existing literature and case studies. The review covers topics such as the benefits of chatbots for businesses and consumers, the potential drawbacks of chatbots, and how businesses can mitigate any risks associated with chatbot use. The paper also discusses the ethical considerations associated with chatbot use, such as privacy concerns and the need to ensure that chatbots do not discriminate against certain groups of people. The ethical implications of chatbots are particularly important given the potential for chatbots to be used in sensitive areas such as healthcare and financial services. Overall, this research paper provides a comprehensive analysis of chatbots and their implications for the future of globalization. By exploring both the potential benefits and drawbacks of chatbot use, the paper aims to provide insights into how businesses and consumers can leverage this technology to achieve greater global reach and improve cross-cultural communication. Ultimately, the paper concludes that chatbots have the potential to be a powerful tool for businesses looking to expand their global footprint and improve their customer experience, but that care must be taken to mitigate any risks associated with their use.

Keywords: chatbots, conversational AI, globalization, businesses

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2063 Women Learning in Creative Project Based Learning of Engineering Education

Authors: Jui Hsuan Hung, Jeng Yi Tzeng

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Engineering education in the higher education is always male dominated. Therefore, women learning in this environment is an important research topic for feminists, gender researchers and engineering education researchers, especially in the era of gender mainstreaming. The research topics are from the dialectical discussion of feminism and science development history, gender issues of science education, to the subject choice of female students. These researches enrich the field of gender study in engineering education but lack of describing the detailed images of women in engineering education, including their learning, obstacles, needs or feelings. Otherwise, in order to keep up with the industrial trends of emphasizing group collaboration, engineering education turns from traditional lecture to creative group inquiry pedagogy in recent years. Creative project based learning is one of the creative group inquiry pedagogy which the engineering education in higher education adopts often, and it is seen as a gender-inclusive pedagogy in engineering education. Therefore, in order to understand the real situation of women learning in engineering education, this study took place in a course (Introduction to Engineering) offered by the school of engineering of a university in Taiwan. This course is designed for freshman students to establish basic understanding engineering from four departments (Chemical Engineering, Power Mechanical Engineering, Materials Science, Industrial Engineering and Engineering Management). One section of this course is to build a Hydraulic Robot designed by the Department of Power Mechanical Engineering. 321 students in the school of engineering took this course and all had the reflection questionnaire. These students are divided into groups of 5 members to work on this project. The videos of process of discussion of five volunteered groups with different gender composition are analyzed, and six women of these five groups are interviewed. We are still on the process of coding and analyzing videos and the qualitative data, but several tentative findings have already emerged. (1) The activity models of groups of both genders are gender segregation, and not like women; men never be the ‘assistants’. (2) The culture of the group is developed by the major gender, but men always dominate the process of practice in all kinds of gender composition groups. (3) Project based learning is supposed to be a gender-inclusive learning model in creative engineering education, but communication obstacles between men and women make it less women friendly. (4) Gender identity, not professional identity, is adopted by these women while they interact with men in their groups. (5) Gender composition and project-based learning pedagogy are not the key factors for women learning in engineering education, but the gender conscience awareness is.

Keywords: engineering education, gender education, creative project based learning, women learning

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2062 Correlation between Defect Suppression and Biosensing Capability of Hydrothermally Grown ZnO Nanorods

Authors: Mayoorika Shukla, Pramila Jakhar, Tejendra Dixit, I. A. Palani, Vipul Singh

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Biosensors are analytical devices with wide range of applications in biological, chemical, environmental and clinical analysis. It comprises of bio-recognition layer which has biomolecules (enzymes, antibodies, DNA, etc.) immobilized over it for detection of analyte and transducer which converts the biological signal into the electrical signal. The performance of biosensor primarily the depends on the bio-recognition layer and therefore it has to be chosen wisely. In this regard, nanostructures of metal oxides such as ZnO, SnO2, V2O5, and TiO2, etc. have been explored extensively as bio-recognition layer. Recently, ZnO has the attracted attention of researchers due to its unique properties like high iso-electric point, biocompatibility, stability, high electron mobility and high electron binding energy, etc. Although there have been many reports on usage of ZnO as bio-recognition layer but to the authors’ knowledge, none has ever observed correlation between optical properties like defect suppression and biosensing capability of the sensor. Here, ZnO nanorods (ZNR) have been synthesized by a low cost, simple and low-temperature hydrothermal growth process, over Platinum (Pt) coated glass substrate. The ZNR have been synthesized in two steps viz. initially a seed layer was coated over substrate (Pt coated glass) followed by immersion of it into nutrient solution of Zinc nitrate and Hexamethylenetetramine (HMTA) with in situ addition of KMnO4. The addition of KMnO4 was observed to have a profound effect over the growth rate anisotropy of ZnO nanostructures. Clustered and powdery growth of ZnO was observed without addition of KMnO4, although by addition of it during the growth, uniform and crystalline ZNR were found to be grown over the substrate. Moreover, the same has resulted in suppression of defects as observed by Normalized Photoluminescence (PL) spectra since KMnO4 is a strong oxidizing agent which provides an oxygen rich growth environment. Further, to explore the correlation between defect suppression and biosensing capability of the ZNR Glucose oxidase (Gox) was immobilized over it, using physical adsorption technique followed by drop casting of nafion. Here the main objective of the work was to analyze effect of defect suppression over biosensing capability, and therefore Gox has been chosen as model enzyme, and electrochemical amperometric glucose detection was performed. The incorporation of KMnO4 during growth has resulted in variation of optical and charge transfer properties of ZNR which in turn were observed to have deep impact on biosensor figure of merits. The sensitivity of biosensor was found to increase by 12-18 times, due to variations introduced by addition of KMnO4 during growth. The amperometric detection of glucose in continuously stirred buffer solution was performed. Interestingly, defect suppression has been observed to contribute towards the improvement of biosensor performance. The detailed mechanism of growth of ZNR along with the overall influence of defect suppression on the sensing capabilities of the resulting enzymatic electrochemical biosensor and different figure of merits of the biosensor (Glass/Pt/ZNR/Gox/Nafion) will be discussed during the conference.

Keywords: biosensors, defects, KMnO4, ZnO nanorods

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2061 A Religious Book Translation by Pragmatic Approach: The Vajrachedika-Prajna-Paramita Sutra

Authors: Yoon-Cheol Park

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This research focuses on examining the Chinese character-Korean language translation of the Vajrachedika-prajna-paramita sutra by a pragmatic approach. The background of this research is that there were no previous researches which looked into the Vajrachedika-prajna-paramita translation by pragmatic approach until now. Even though it is composed of conversational structures between Buddha and his disciple unlike other Buddhist sutras, most of its translation could find the traces to have pursued literal translation and still has now overlooked pragmatic elements in it. Accordingly, it is meaningful to examine the messages through speaker and hearer relation and between speaker intention and utterance meaning. Practically, the Vajrachedika-prajna-paramita sutra includes pragmatic elements, such as speech acts, presupposition, conversational implicature, the cooperative principle and politeness. First, speech acts in its sutra text show the translation to reveal obvious performance meanings of language to the target text. And presupposition in their dialogues is conveyed by paraphrasing or substituting abstruse language with easy expressions. Conversational implicature in utterances makes it possible to understand the meanings of holy words by relying on utterance contexts. In particular, relevance results in an increase of readability in the translation owing to previous utterance contexts. Finally, politeness in the target text is conveyed with natural stylistics through the honorific system of the Korean language. These elements mean that the pragmatic approach can function as a useful device in conveying holy words in a specific, practical and direct way depending on utterance contexts. Therefore, we expect that taking a pragmatic approach in translating the Vajrachedika-prajna-paramita sutra will provide a theoretical foundation for seeking better translation methods than the literal translations of the past. And it implies that the translation of Buddhist sutra needs to convey messages by translation methods which take into account the characteristic of sutra text like the Vajrachedika-prajna-paramita.

Keywords: buddhist sutra, Chinese character-Korean language translation, pragmatic approach, utterance context

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2060 Highly Accurate Target Motion Compensation Using Entropy Function Minimization

Authors: Amin Aghatabar Roodbary, Mohammad Hassan Bastani

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One of the defects of stepped frequency radar systems is their sensitivity to target motion. In such systems, target motion causes range cell shift, false peaks, Signal to Noise Ratio (SNR) reduction and range profile spreading because of power spectrum interference of each range cell in adjacent range cells which induces distortion in High Resolution Range Profile (HRRP) and disrupt target recognition process. Thus Target Motion Parameters (TMPs) effects compensation should be employed. In this paper, such a method for estimating TMPs (velocity and acceleration) and consequently eliminating or suppressing the unwanted effects on HRRP based on entropy minimization has been proposed. This method is carried out in two major steps: in the first step, a discrete search method has been utilized over the whole acceleration-velocity lattice network, in a specific interval seeking to find a less-accurate minimum point of the entropy function. Then in the second step, a 1-D search over velocity is done in locus of the minimum for several constant acceleration lines, in order to enhance the accuracy of the minimum point found in the first step. The provided simulation results demonstrate the effectiveness of the proposed method.

Keywords: automatic target recognition (ATR), high resolution range profile (HRRP), motion compensation, stepped frequency waveform technique (SFW), target motion parameters (TMPs)

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2059 Preprocessing and Fusion of Multiple Representation of Finger Vein patterns using Conventional and Machine Learning techniques

Authors: Tomas Trainys, Algimantas Venckauskas

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Application of biometric features to the cryptography for human identification and authentication is widely studied and promising area of the development of high-reliability cryptosystems. Biometric cryptosystems typically are designed for patterns recognition, which allows biometric data acquisition from an individual, extracts feature sets, compares the feature set against the set stored in the vault and gives a result of the comparison. Preprocessing and fusion of biometric data are the most important phases in generating a feature vector for key generation or authentication. Fusion of biometric features is critical for achieving a higher level of security and prevents from possible spoofing attacks. The paper focuses on the tasks of initial processing and fusion of multiple representations of finger vein modality patterns. These tasks are solved by applying conventional image preprocessing methods and machine learning techniques, Convolutional Neural Network (SVM) method for image segmentation and feature extraction. An article presents a method for generating sets of biometric features from a finger vein network using several instances of the same modality. Extracted features sets were fused at the feature level. The proposed method was tested and compared with the performance and accuracy results of other authors.

Keywords: bio-cryptography, biometrics, cryptographic key generation, data fusion, information security, SVM, pattern recognition, finger vein method.

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2058 Human Gesture Recognition for Real-Time Control of Humanoid Robot

Authors: S. Aswath, Chinmaya Krishna Tilak, Amal Suresh, Ganesh Udupa

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There are technologies to control a humanoid robot in many ways. But the use of Electromyogram (EMG) electrodes has its own importance in setting up the control system. The EMG based control system helps to control robotic devices with more fidelity and precision. In this paper, development of an electromyogram based interface for human gesture recognition for the control of a humanoid robot is presented. To recognize control signs in the gestures, a single channel EMG sensor is positioned on the muscles of the human body. Instead of using a remote control unit, the humanoid robot is controlled by various gestures performed by the human. The EMG electrodes attached to the muscles generates an analog signal due to the effect of nerve impulses generated on moving muscles of the human being. The analog signals taken up from the muscles are supplied to a differential muscle sensor that processes the given signal to generate a signal suitable for the microcontroller to get the control over a humanoid robot. The signal from the differential muscle sensor is converted to a digital form using the ADC of the microcontroller and outputs its decision to the CM-530 humanoid robot controller through a Zigbee wireless interface. The output decision of the CM-530 processor is sent to a motor driver in order to control the servo motors in required direction for human like actions. This method for gaining control of a humanoid robot could be used for performing actions with more accuracy and ease. In addition, a study has been conducted to investigate the controllability and ease of use of the interface and the employed gestures.

Keywords: electromyogram, gesture, muscle sensor, humanoid robot, microcontroller, Zigbee

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2057 Visual Impairment Through Contextualized Lived Experiences: The Story of James

Authors: Jentel Van Havermaet, Geert Van Hove, Elisabeth De Schauwer

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This study re-conceptualizes visual impairment in the interdependent context of James, his family, and allies. Living with a visual impairment is understood as an entanglement of assemblages, dynamics, disablism, systems… We narrated this diffractively into two meaningful events: decisions and processes on (inclusive) education and hinderances in connecting with others. We entangled and (un)raveled lived experiences in assemblages in which the contextualized meaning of visual impairment became more clearly. The contextualized narrative of James interwove complex intra-actions; showed the complexity and contextualization of entangled relationalities.

Keywords: disability studies, contextualization, visual impairment, assemblage, entanglement, lived experiences

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2056 Emerging Barriers And Enablers Of Digital Inclusion For Students With Disabilities In Ethiopian Education

Authors: Merih Welay Welesilassie

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This research investigated the factors influencing digital inclusion for young students with disabilities in Ethiopian schools. In this context, socio-economic, infrastructural, and cultural challenges amplify educational disparities. In the era of digital technology's pivotal role in education, it is crucial to ensure equitable access for students with disabilities. Nevertheless, obstacles like inadequate infrastructure, insufficient teacher training, and economic constraints impede the incorporation of digital tools in educational environments, especially for marginalised groups. This study employed an explanatory sequential mixed-methods approach involving data collection through a survey administered to 300 students. Subsequently, in-depth interviews were conducted with 30 participants to provide comprehensive insights into their experiences. The quantitative analysis uncovered that students with disabilities have limited support for digital readiness, find digital technologies less accessible, and perceive digital tools as less easy to use. The study revealed that economic barriers, such as the high cost of devices and limited internet access, prevent students from fully utilising digital resources. Furthermore, infrastructural challenges, such as unreliable electricity and poor internet connectivity, exacerbate the issue. The qualitative data provided a more profound understanding by emphasising social and attitudinal obstacles, including a lack of empathy from both peers and educators, exclusion from participatory digital tasks, and enduring negative stereotypes regarding disabilities. The research highlights the importance of implementing interventions to enhance digital accessibility for students with disabilities. Essential suggestions encompass refining teacher training programs to effectively facilitate inclusive education, improving digital infrastructure, and offering financial assistance to procure digital tools. Furthermore, implementing policy reforms and public awareness campaigns is crucial to cultivate a cultural shift and nurture a more inclusive societal atmosphere. This study yields valuable perspectives on the digital inclusion scenario in Ethiopia, laying the groundwork for prospective research endeavours to narrow the digital gap for students with disabilities.

Keywords: digital inclussion, students with disabilities, ethiopian education, barries and access

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2055 An Analysis of the Regression Hypothesis from a Shona Broca’s Aphasci Perspective

Authors: Esther Mafunda, Simbarashe Muparangi

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The present paper tests the applicability of the Regression Hypothesis on the pathological language dissolution of a Shona male adult with Broca’s aphasia. It particularly assesses the prediction of the Regression Hypothesis, which states that the process according to which language is forgotten will be the reversal of the process according to which it will be acquired. The main aim of the paper is to find out whether mirror symmetries between L1 acquisition and L1 dissolution of tense in Shona and, if so, what might cause these regression patterns. The paper also sought to highlight the practical contributions that Linguistic theory can make to solving language-related problems. Data was collected from a 46-year-old male adult with Broca’s aphasia who was receiving speech therapy at St Giles Rehabilitation Centre in Harare, Zimbabwe. The primary data elicitation method was experimental, using the probe technique. The TART (Test for Assessing Reference Time) Shona version in the form of sequencing pictures was used to access tense by Broca’s aphasic and 3.5-year-old child. Using the SPSS (Statistical Package for Social Studies) and Excel analysis, it was established that the use of the future tense was impaired in Shona Broca’s aphasic whilst the present and past tense was intact. However, though the past tense was intact in the male adult with Broca’s aphasic, a reference to the remote past was made. The use of the future tense was also found to be difficult for the 3,5-year-old speaking child. No difficulties were encountered in using the present and past tenses. This means that mirror symmetries were found between L1 acquisition and L1 dissolution of tense in Shona. On the basis of the results of this research, it can be concluded that the use of tense in a Shona adult with Broca’s aphasia supports the Regression Hypothesis. The findings of this study are important in terms of speech therapy in the context of Zimbabwe. The study also contributes to Bantu linguistics in general and to Shona linguistics in particular. Further studies could also be done focusing on the rest of the Bantu language varieties in terms of aphasia.

Keywords: Broca’s Aphasia, regression hypothesis, Shona, language dissolution

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2054 Spatial Object-Oriented Template Matching Algorithm Using Normalized Cross-Correlation Criterion for Tracking Aerial Image Scene

Authors: Jigg Pelayo, Ricardo Villar

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Leaning on the development of aerial laser scanning in the Philippine geospatial industry, researches about remote sensing and machine vision technology became a trend. Object detection via template matching is one of its application which characterized to be fast and in real time. The paper purposely attempts to provide application for robust pattern matching algorithm based on the normalized cross correlation (NCC) criterion function subjected in Object-based image analysis (OBIA) utilizing high-resolution aerial imagery and low density LiDAR data. The height information from laser scanning provides effective partitioning order, thus improving the hierarchal class feature pattern which allows to skip unnecessary calculation. Since detection is executed in the object-oriented platform, mathematical morphology and multi-level filter algorithms were established to effectively avoid the influence of noise, small distortion and fluctuating image saturation that affect the rate of recognition of features. Furthermore, the scheme is evaluated to recognized the performance in different situations and inspect the computational complexities of the algorithms. Its effectiveness is demonstrated in areas of Misamis Oriental province, achieving an overall accuracy of 91% above. Also, the garnered results portray the potential and efficiency of the implemented algorithm under different lighting conditions.

Keywords: algorithm, LiDAR, object recognition, OBIA

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2053 Cultural Awareness, Intercultural Communication Competence and Academic Performance of Foreign Students Towards an Education ASEAN Integration in Global Education

Authors: Rizalito B. Javier

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Research has shown that foreign students with higher levels of cultural awareness and intercultural communication competence tend to have better academic performance outcomes. This study aimed to find out the cultural awareness, intercultural communication competence, and academic performance of foreign students and its relationships among variables. Methods used were descriptive-comparative and correlational research design, quota purposive sampling technique while frequency counts and percentages, mean and standard deviation, T, and F-test and chi-square were utilized to analyze the data. The results revealed that the majority of the respondents were under the age bracket of 21-25 years old, mostly males, all single, and mostly citizens of Papua New Guinea, Angolan, Vanuatu, Tanzanian, Nigerian, Korean, Rwanda, and Myanmar. Most language spoken was English, many of them were born again Christians, the majority took BS business management degree program, their studies mainly supported by their parents, they had stayed in the Philippines for 3-4 years, and most of them attended five to six times of cultural awareness/competence workshop-seminars, majority of their parent’s occupations were family own business, and had been earning a family monthly income of P61,0000 and above. The respondents were highly aware of their culture in terms of clients’ issues. The intercultural communication competence of the respondents was slightly aware in terms of intercultural awareness, while the foreign students performed good remarks in their average academic performance. However, the profiles of the participants in terms of age, gender, civil status, nationality, course/degree program taken, support to the study, length of stay, workshop attended, and parents’ occupation have significant differences in the academic performance except for the type of family, language spoken, religion and family monthly income. Moreover, cultural awareness was significantly related to intercultural communication competence, and both were not related to academic performance. It is recommended that foreign students be provided with cultural orientation programs, offered language support services, promoted intercultural exchange activities, and implemented inclusive teaching practices to allow students to effectively navigate and interact with people from different cultural backgrounds, fostering a more inclusive and collaborative learning environment.

Keywords: cultural competence, communication competence, intercultural competence, and culture-academic performance.

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2052 Machine Learning Strategies for Data Extraction from Unstructured Documents in Financial Services

Authors: Delphine Vendryes, Dushyanth Sekhar, Baojia Tong, Matthew Theisen, Chester Curme

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Much of the data that inform the decisions of governments, corporations and individuals are harvested from unstructured documents. Data extraction is defined here as a process that turns non-machine-readable information into a machine-readable format that can be stored, for instance, in a database. In financial services, introducing more automation in data extraction pipelines is a major challenge. Information sought by financial data consumers is often buried within vast bodies of unstructured documents, which have historically required thorough manual extraction. Automated solutions provide faster access to non-machine-readable datasets, in a context where untimely information quickly becomes irrelevant. Data quality standards cannot be compromised, so automation requires high data integrity. This multifaceted task is broken down into smaller steps: ingestion, table parsing (detection and structure recognition), text analysis (entity detection and disambiguation), schema-based record extraction, user feedback incorporation. Selected intermediary steps are phrased as machine learning problems. Solutions leveraging cutting-edge approaches from the fields of computer vision (e.g. table detection) and natural language processing (e.g. entity detection and disambiguation) are proposed.

Keywords: computer vision, entity recognition, finance, information retrieval, machine learning, natural language processing

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2051 Inclusion and Equity in Higher Education: Case of a Higher Education Institution in Portugal

Authors: Mariana Fernandes

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Instituto Politécnico de Viana do Castelo (IPVC) has adopted a policy of inclusion and equity and the promotion of health and academic well-being, reinforcing measures already implemented in previous years, but also with the inclusion of new inclusion and equity policies that allow access, throughout all students, to Higher Education (ES). The Inclusive School project, the Plan for Equality, the IPVC's own Regulations for students with Special Educational Needs (SEN), and the support guaranteed by the Health and Wellbeing Office, Academic Services, and teaching staff are some of the examples of the varied strategies that IPVC undertakes to guarantee effective conditions so that students with disabilities can enter ES and experience a positive academic experience. This study's main objective is to reflect and disseminate the inclusion practices that IPVC practices with regard to Students with SEN. To this, a consultation and documentary analysis of internal documentation was carried out, consultation of the IPVC Quality Management System (QMS) process and, also, using the report referring to the ENEE questionnaire implemented in the year 2023, this report which presents the opinion of IPVC students with SEN, whether with support throughout the ENEE application submission process, with response deadlines, with the Individual Support Plan, as well as with physical and technological accessibility and communication. The results obtained show IPVC's effective commitment to this topic, in addition to the entire circuit created to guarantee equitable access for these students from the moment they join IPVC, a circuit that involves various human resources and( s) its sensitivity to this topic, it also promoted, through the Health and Wellbeing Office, the restructuring of the IPVC ENEE Regulation itself based on the needs and challenges felt in monitoring these students, the innovation of the services themselves of health and consequent awareness of all surrounding resources and services (from the Management, to the teaching staff and academic services). Currently, there is already an Individual Pedagogical Support Plan (PIAP), frequent meetings with the Reception Group, Psychology consultations – both clinically and educationally – and a growing concern in listening to the student community to improve the process. Based on these results, it is concluded that IPVC is an institution sensitive to promoting a positive, equitable, and, above all, inclusive higher education path.

Keywords: special educational needs, inclusion, equity, equality

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2050 Automatic Reporting System for Transcriptome Indel Identification and Annotation Based on Snapshot of Next-Generation Sequencing Reads Alignment

Authors: Shuo Mu, Guangzhi Jiang, Jinsa Chen

Abstract:

The analysis of Indel for RNA sequencing of clinical samples is easily affected by sequencing experiment errors and software selection. In order to improve the efficiency and accuracy of analysis, we developed an automatic reporting system for Indel recognition and annotation based on image snapshot of transcriptome reads alignment. This system includes sequence local-assembly and realignment, target point snapshot, and image-based recognition processes. We integrated high-confidence Indel dataset from several known databases as a training set to improve the accuracy of image processing and added a bioinformatical processing module to annotate and filter Indel artifacts. Subsequently, the system will automatically generate data, including data quality levels and images results report. Sanger sequencing verification of the reference Indel mutation of cell line NA12878 showed that the process can achieve 83% sensitivity and 96% specificity. Analysis of the collected clinical samples showed that the interpretation accuracy of the process was equivalent to that of manual inspection, and the processing efficiency showed a significant improvement. This work shows the feasibility of accurate Indel analysis of clinical next-generation sequencing (NGS) transcriptome. This result may be useful for RNA study for clinical samples with microsatellite instability in immunotherapy in the future.

Keywords: automatic reporting, indel, next-generation sequencing, NGS, transcriptome

Procedia PDF Downloads 191
2049 Supporting Regulation and Shared Attention to Facilitate the Foundations for Development of Children and Adolescents with Complex Individual Profiles

Authors: Patsy Tan, Dana Baltutis

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This presentation demonstrates the effectiveness of music therapy in co-treatment with speech pathology and occupational therapy as an innovative way when working with children and adolescents with complex individual differences to facilitate communication, emotional, motor and social skills development. Each child with special needs and their carer has an individual profile which encompasses their visual-spatial, auditory, language, learning, mental health, family dynamic, sensory-motor, motor planning and sequencing profiles. The most common issues among children with special needs, especially those diagnosed with Autism Spectrum Disorder, are in the areas of regulation, communication, and social-emotional development. The ability of children living with challenges to communicate and use language and understand verbal and non-verbal information, as well as move their bodies to explore and interact with their environments in social situations, depends on the children being regulated both internally and externally and trusting their communication partners and understanding what is happening in the moment. For carers, it is about understanding the tempo, rhythm, pacing, and timing of their own individual profile, as well as the profile of the child they are interacting with, and how these can sync together. In this study, music therapy is used in co-treatment sessions with a speech pathologist and/or an occupational therapist using the DIRFloortime approach to facilitate the regulation, attention, engagement, reciprocity and social-emotional capacities of children presenting with complex individual differences. Documented changes in 10 domains of children’s development over a 12-month period using the Individual Music Therapy Assessment Profile (IMTAP) were observed. Children were assessed biannually, and results show significant improvements in the social-emotional, musicality and receptive language domains indicating that co-treatment with a music therapist using the DIRFloortime framework is highly effective. This presentation will highlight strategies that facilitate regulation, social-emotional and communication development for children and adolescents with complex individual profiles.

Keywords: communication, shared attention, regulation, social emotional

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2048 Contextual SenSe Model: Word Sense Disambiguation using Sense and Sense Value of Context Surrounding the Target

Authors: Vishal Raj, Noorhan Abbas

Abstract:

Ambiguity in NLP (Natural language processing) refers to the ability of a word, phrase, sentence, or text to have multiple meanings. This results in various kinds of ambiguities such as lexical, syntactic, semantic, anaphoric and referential am-biguities. This study is focused mainly on solving the issue of Lexical ambiguity. Word Sense Disambiguation (WSD) is an NLP technique that aims to resolve lexical ambiguity by determining the correct meaning of a word within a given context. Most WSD solutions rely on words for training and testing, but we have used lemma and Part of Speech (POS) tokens of words for training and testing. Lemma adds generality and POS adds properties of word into token. We have designed a novel method to create an affinity matrix to calculate the affinity be-tween any pair of lemma_POS (a token where lemma and POS of word are joined by underscore) of given training set. Additionally, we have devised an al-gorithm to create the sense clusters of tokens using affinity matrix under hierar-chy of POS of lemma. Furthermore, three different mechanisms to predict the sense of target word using the affinity/similarity value are devised. Each contex-tual token contributes to the sense of target word with some value and whichever sense gets higher value becomes the sense of target word. So, contextual tokens play a key role in creating sense clusters and predicting the sense of target word, hence, the model is named Contextual SenSe Model (CSM). CSM exhibits a noteworthy simplicity and explication lucidity in contrast to contemporary deep learning models characterized by intricacy, time-intensive processes, and chal-lenging explication. CSM is trained on SemCor training data and evaluated on SemEval test dataset. The results indicate that despite the naivety of the method, it achieves promising results when compared to the Most Frequent Sense (MFS) model.

Keywords: word sense disambiguation (wsd), contextual sense model (csm), most frequent sense (mfs), part of speech (pos), natural language processing (nlp), oov (out of vocabulary), lemma_pos (a token where lemma and pos of word are joined by underscore), information retrieval (ir), machine translation (mt)

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2047 Maternal Mind-Mindedness and Its Association with Attachment: The Case of Arab Infants and Mothers in Israel

Authors: Gubair Tarabeh, Ghadir Zriek, David Oppenheim, Avi Sagi-Schwartz, Nina Koren-Karie

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Introduction: Mind-Mindedness (MM) focuses on mothers' attunement to their infant's mental states as reflected in their speech to the infant. Appropriate MM comments are associated with attachment security in individualistic Western societies where parents value their children’s autonomy and independence, and may therefore be more likely to engage in mind-related discourse with their children that highlights individual thoughts, preferences, emotions, and motivations. Such discourse may begin in early infancy, even before infants are likely to understand the semantic meaning of parental speech. Parents in collectivistic societies, by contrast, are thought to emphasize conforming to social norms more than individual goals, and this may lead to parent-child discourse that emphasizes appropriate behavior and compliance with social norms rather than internal mental states of the self and the other. Therefore, the examination of maternal MM and its relationship with attachment in Arab collectivistic culture in Israel was of particular interest. Aims of the study: The goal of the study was to examine whether the associations between MM and attachment in the Arab culture in Israel are the same as in Western samples. An additional goal was to examine whether appropriate and non-attuned MM comments could, together, distinguish among mothers of children in the different attachment classifications. Material and Methods: 76 Arab mothers and their infants between the ages of 12 and 18 months were observed in the Strange Situation Procedure (49 secure (B), 11 ambivalent (C), 14 disorganized (D), and 2 avoidant (A) infants). MM was coded from an 8-minute free-play sequence. Results: Mothers of B infants used more appropriate and less non-attuned MM comments than mothers of D infants, with no significant differences with mothers of C infants. Also, mothers of B infants used less non-attuned MM comments than both mothers of D infants and mothers of C infants. In addition, Mothers of B infants were most likely to show the combination of high appropriate and low non-attuned MM comments; Mothers of D infants were most likely to show the combination of high non-attuned and low appropriate MM comments; and a non-significant trend indicated that mothers of C infants were most likely to show a combination of high appropriate and high non-attuned MM comments. Conclusion: Maternal MM was associated with attachment in the Arab culture in Israel with combinations of appropriate and non-attuned MM comments distinguishing between different attachment classifications.

Keywords: attachment, maternal mind-mindedness, Arab culture, collectivistic culture

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2046 Ionophore-Based Materials for Selective Optical Sensing of Iron(III)

Authors: Natalia Lukasik, Ewa Wagner-Wysiecka

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Development of selective, fast-responsive, and economical sensors for diverse ions detection and determination is one of the most extensively studied areas due to its importance in the field of clinical, environmental and industrial analysis. Among chemical sensors, vast popularity has gained ionophore-based optical sensors, where the generated analytical signal is a consequence of the molecular recognition of ion by the ionophore. Change of color occurring during host-guest interactions allows for quantitative analysis and for 'naked-eye' detection without the need of using sophisticated equipment. An example of application of such sensors is colorimetric detection of iron(III) cations. Iron as one of the most significant trace elements plays roles in many biochemical processes. For these reasons, the development of reliable, fast, and selective methods of iron ions determination is highly demanded. Taking all mentioned above into account a chromogenic amide derivative of 3,4-dihydroxybenzoic acid was synthesized, and its ability to iron(III) recognition was tested. To the best of authors knowledge (according to chemical abstracts) the obtained ligand has not been described in the literature so far. The catechol moiety was introduced to the ligand structure in order to mimic the action of naturally occurring siderophores-iron(III)-selective receptors. The ligand–ion interactions were studied using spectroscopic methods: UV-Vis spectrophotometry and infrared spectroscopy. The spectrophotometric measurements revealed that the amide exhibits affinity to iron(III) in dimethyl sulfoxide and fully aqueous solution, what is manifested by the change of color from yellow to green. Incorporation of the tested amide into a polymeric matrix (cellulose triacetate) ensured effective recognition of iron(III) at pH 3 with the detection limit 1.58×10⁻⁵ M. For the obtained sensor material parameters like linear response range, response time, selectivity, and possibility of regeneration were determined. In order to evaluate the effect of the size of the sensing material on iron(III) detection nanospheres (in the form of nanoemulsion) containing the tested amide were also prepared. According to DLS (dynamic light scattering) measurements, the size of the nanospheres is 308.02 ± 0.67 nm. Work parameters of the nanospheres were determined and compared with cellulose triacetate-based material. Additionally, for fast, qualitative experiments the test strips were prepared by adsorption of the amide solution on a glass microfiber material. Visual limit of detection of iron(III) at pH 3 by the test strips was estimated at the level 10⁻⁴ M. In conclusion, reported here amide derived from 3,4- dihydroxybenzoic acid proved to be an effective candidate for optical sensing of iron(III) in fully aqueous solutions. N. L. kindly acknowledges financial support from National Science Centre Poland the grant no. 2017/01/X/ST4/01680. Authors thank for financial support from Gdansk University of Technology grant no. 032406.

Keywords: ion-selective optode, iron(III) recognition, nanospheres, optical sensor

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2045 The Staphylococcus aureus Exotoxin Recognition Using Nanobiosensor Designed by an Antibody-Attached Nanosilica Method

Authors: Hamed Ahari, Behrouz Akbari Adreghani, Vadood Razavilar, Amirali Anvar, Sima Moradi, Hourieh Shalchi

Abstract:

Considering the ever increasing population and industrialization of the developmental trend of humankind's life, we are no longer able to detect the toxins produced in food products using the traditional techniques. This is due to the fact that the isolation time for food products is not cost-effective and even in most of the cases, the precision in the practical techniques like the bacterial cultivation and other techniques suffer from operator errors or the errors of the mixtures used. Hence with the advent of nanotechnology, the design of selective and smart sensors is one of the greatest industrial revelations of the quality control of food products that in few minutes time, and with a very high precision can identify the volume and toxicity of the bacteria. Methods and Materials: In this technique, based on the bacterial antibody connection to nanoparticle, a sensor was used. In this part of the research, as the basis for absorption for the recognition of bacterial toxin, medium sized silica nanoparticles of 10 nanometer in form of solid powder were utilized with Notrino brand. Then the suspension produced from agent-linked nanosilica which was connected to bacterial antibody was positioned near the samples of distilled water, which were contaminated with Staphylococcus aureus bacterial toxin with the density of 10-3, so that in case any toxin exists in the sample, a connection between toxin antigen and antibody would be formed. Finally, the light absorption related to the connection of antigen to the particle attached antibody was measured using spectrophotometry. The gene of 23S rRNA that is conserved in all Staphylococcus spp., also used as control. The accuracy of the test was monitored by using serial dilution (l0-6) of overnight cell culture of Staphylococcus spp., bacteria (OD600: 0.02 = 107 cell). It showed that the sensitivity of PCR is 10 bacteria per ml of cells within few hours. Result: The results indicate that the sensor detects up to 10-4 density. Additionally, the sensitivity of the sensors was examined after 60 days, the sensor by the 56 days had confirmatory results and started to decrease after those time periods. Conclusions: Comparing practical nano biosensory to conventional methods like that culture and biotechnology methods(such as polymerase chain reaction) is accuracy, sensitiveness and being unique. In the other way, they reduce the time from the hours to the 30 minutes.

Keywords: exotoxin, nanobiosensor, recognition, Staphylococcus aureus

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2044 [Keynote Talk]: sEMG Interface Design for Locomotion Identification

Authors: Rohit Gupta, Ravinder Agarwal

Abstract:

Surface electromyographic (sEMG) signal has the potential to identify the human activities and intention. This potential is further exploited to control the artificial limbs using the sEMG signal from residual limbs of amputees. The paper deals with the development of multichannel cost efficient sEMG signal interface for research application, along with evaluation of proposed class dependent statistical approach of the feature selection method. The sEMG signal acquisition interface was developed using ADS1298 of Texas Instruments, which is a front-end interface integrated circuit for ECG application. Further, the sEMG signal is recorded from two lower limb muscles for three locomotions namely: Plane Walk (PW), Stair Ascending (SA), Stair Descending (SD). A class dependent statistical approach is proposed for feature selection and also its performance is compared with 12 preexisting feature vectors. To make the study more extensive, performance of five different types of classifiers are compared. The outcome of the current piece of work proves the suitability of the proposed feature selection algorithm for locomotion recognition, as compared to other existing feature vectors. The SVM Classifier is found as the outperformed classifier among compared classifiers with an average recognition accuracy of 97.40%. Feature vector selection emerges as the most dominant factor affecting the classification performance as it holds 51.51% of the total variance in classification accuracy. The results demonstrate the potentials of the developed sEMG signal acquisition interface along with the proposed feature selection algorithm.

Keywords: classifiers, feature selection, locomotion, sEMG

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2043 A Genre-Based Approach to the Teaching of Pronunciation

Authors: Marden Silva, Danielle Guerra

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Some studies have indicated that pronunciation teaching hasn’t been paid enough attention by teachers regarding EFL contexts. In particular, segmental and suprasegmental features through genre-based approach may be an opportunity on how to integrate pronunciation into a more meaningful learning practice. Therefore, the aim of this project was to carry out a survey on some aspects related to English pronunciation that Brazilian students consider more difficult to learn, thus enabling the discussion of strategies that can facilitate the development of oral skills in English classes by integrating the teaching of phonetic-phonological aspects into the genre-based approach. Notions of intelligibility, fluency and accuracy were proposed by some authors as an ideal didactic sequence. According to their proposals, basic learners should be exposed to activities focused on the notion of intelligibility as well as intermediate students to the notion of fluency, and finally more advanced ones to accuracy practices. In order to test this hypothesis, data collection was conducted during three high school English classes at Federal Center for Technological Education of Minas Gerais (CEFET-MG), in Brazil, through questionnaires and didactic activities, which were recorded and transcribed for further analysis. The genre debate was chosen to facilitate the oral expression of the participants in a freer way, making them answering questions and giving their opinion about a previously selected topic. The findings indicated that basic students demonstrated more difficulty with aspects of English pronunciation than the others. Many of the intelligibility aspects analyzed had to be listened more than once for a better understanding. For intermediate students, the speeches recorded were considerably easier to understand, but nevertheless they found it more difficult to pronounce the words fluently, often interrupting their speech to think about what they were going to say and how they would talk. Lastly, more advanced learners seemed to express their ideas more fluently, but still subtle errors related to accuracy were perceptible in speech, thereby confirming the proposed hypothesis. It was also seen that using genre-based approach to promote oral communication in English classes might be a relevant method, considering the socio-communicative function inherent in the suggested approach.

Keywords: EFL, genre-based approach, oral skills, pronunciation

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2042 Like a Bridge over Troubled Waters: The Value of Joint Learning Programs in Intergroup Identity-Based Conflict in Israel

Authors: Rachelly Ashwall, Ephraim Tabory

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In an attempt to reduce the level of a major identity-based conflict in Israel between Ultra-orthodox and secular Jews, several initiatives in recent years have tried to bring members of the two societies together in facilitated joint discussion forums. Our study analyzes the impact of two types of such programs: joint mediation training classes and confrontation-based learning programs that are designed to facilitate discussions over controversial issues. These issues include claims about an unequal shouldering of national obligations such as military service, laws requiring public observance of the Sabbath, and discrimination against women, among others. The study examines the factors that enabled the two groups to reduce their social distance, and increase their understanding of each other, and develop a recognition and tolerance of the other group's particular social identity. The research conducted over a course of two years involved observations of the activities of the groups, interviews with the participants, and analysis of the social media used by the groups. The findings demonstrate the progression from a mutual initial lack of knowledge about habits, norms, and attitudes of the out-group to an increasing desire to know, understand and more readily accept the identity of a previously rejected outsider. Participants manifested more respect, concern for and even affection for those whose identity initially led them to reject them out of hand. We discuss the implications for seemingly intractable identity-based conflict in fragile societies.

Keywords: identity-based conflict, intergroup relations, joint mediation learning, out-group recognition, social identity

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2041 Inclusive Education in Higher Education: Looking from the Lenses of Prospective Teachers

Authors: Kiran, Pooja Bhagat

Abstract:

Inclusion of diversities is much talked and discussed for school education, mainly at the elementary level. However, not enough discourse has taken place as far as the promulgation of diversities from school education to higher education in terms of guarantee of access, retention and success of students belonging to the diverse groups is concerned. In view of this, the present paper attempts to look at the phenomenon of inclusion of diversities in higher education from the perspective of the people, who themselves are the part of the present system of higher education and aspiring to take up teaching at higher education level as profession. The paper focuses on exploring the awareness of the group under study about the inclusion of diversities at higher education, their perception of diversities, and the mechanism which they consider effective to facilitate inclusion.

Keywords: inclusion, higher education, perception, belief, attitude

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2040 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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2039 Communicating Meaning through Translanguaging: The Case of Multilingual Interactions of Algerians on Facebook

Authors: F. Abdelhamid

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Algeria is a multilingual speech community where individuals constantly mix between codes in spoken discourse. Code is used as a cover term to refer to the existing languages and language varieties which include, among others, the mother tongue of the majority Algerian Arabic, the official language Modern Standard Arabic and the foreign languages French and English. The present study explores whether Algerians mix between these codes in online communication as well. Facebook is the selected platform from which data is collected because it is the preferred social media site for most Algerians and it is the most used one. Adopting the notion of translanguaging, this study attempts explaining how users of Facebook use multilingual messages to communicate meaning. Accordingly, multilingual interactions are not approached from a pejorative perspective but rather as a creative linguistic behavior that multilingual utilize to achieve intended meanings. The study is intended as a contribution to the research on multilingualism online because although an extensive literature has investigated multilingualism in spoken discourse, limited research investigated it in the online one. Its aim is two-fold. First, it aims at ensuring that the selected platform for analysis, namely Facebook, could be a source for multilingual data to enable the qualitative analysis. This is done by measuring frequency rates of multilingual instances. Second, when enough multilingual instances are encountered, it aims at describing and interpreting some selected ones. 120 posts and 16335 comments were collected from two Facebook pages. Analysis revealed that third of the collected data are multilingual messages. Users of Facebook mixed between the four mentioned codes in writing their messages. The most frequent cases are mixing between Algerian Arabic and French and between Algerian Arabic and Modern Standard Arabic. A focused qualitative analysis followed where some examples are interpreted and explained. It seems that Algerians mix between codes when communicating online despite the fact that it is a conscious type of communication. This suggests that such behavior is not a random and corrupted way of communicating but rather an intentional and natural one.

Keywords: Algerian speech community, computer mediated communication, languages in contact, multilingualism, translanguaging

Procedia PDF Downloads 131