Search results for: digital assets
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3228

Search results for: digital assets

2118 Software Quality Assurance in Network Security using Cryptographic Techniques

Authors: Sidra Shabbir, Ayesha Manzoor, Mehreen Sirshar

Abstract:

The use of the network communication has imposed serious threats to the security of assets over the network. Network security is getting more prone to active and passive attacks which may result in serious consequences to data integrity, confidentiality and availability. Various cryptographic techniques have been proposed in the past few years to combat with the concerned problem by ensuring quality but in order to have a fully secured network; a framework of new cryptosystem was needed. This paper discusses certain cryptographic techniques which have shown far better improvement in the network security with enhanced quality assurance. The scope of this research paper is to cover the security pitfalls in the current systems and their possible solutions based on the new cryptosystems. The development of new cryptosystem framework has paved a new way to the widespread network communications with enhanced quality in network security.

Keywords: cryptography, network security, encryption, decryption, integrity, confidentiality, security algorithms, elliptic curve cryptography

Procedia PDF Downloads 725
2117 Timescape-Based Panoramic View for Historic Landmarks

Authors: H. Ali, A. Whitehead

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Providing a panoramic view of famous landmarks around the world offers artistic and historic value for historians, tourists, and researchers. Exploring the history of famous landmarks by presenting a comprehensive view of a temporal panorama merged with geographical and historical information presents a unique challenge of dealing with images that span a long period, from the 1800’s up to the present. This work presents the concept of temporal panorama through a timeline display of aligned historic and modern images for many famous landmarks. Utilization of this panorama requires a collection of hundreds of thousands of landmark images from the Internet comprised of historic images and modern images of the digital age. These images have to be classified for subset selection to keep the more suitable images that chronologically document a landmark’s history. Processing of historic images captured using older analog technology under various different capturing conditions represents a big challenge when they have to be used with modern digital images. Successful processing of historic images to prepare them for next steps of temporal panorama creation represents an active contribution in cultural heritage preservation through the fulfillment of one of UNESCO goals in preservation and displaying famous worldwide landmarks.

Keywords: cultural heritage, image registration, image subset selection, registered image similarity, temporal panorama, timescapes

Procedia PDF Downloads 155
2116 CybeRisk Management in Banks: An Italian Case Study

Authors: E. Cenderelli, E. Bruno, G. Iacoviello, A. Lazzini

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The financial sector is exposed to the risk of cyber-attacks like any other industrial sector. Furthermore, the topic of CybeRisk (cyber risk) has become particularly relevant given that Information Technology (IT) attacks have increased drastically in recent years, and cannot be stopped by single organizations requiring a response at international and national level. IT risk is never a matter purely for the IT manager, although he clearly plays a key role. A bank's risk management function requires a thorough understanding of the evolving risks as well as the tools and practical techniques available to address them. Upon the request of European and national legislation regarding CybeRisk in the financial system, banks are therefore called upon to strengthen the operational model for CybeRisk management. This will require an important change with a more intense collaboration with the structures that deal with information security for the development of an ad hoc system for the evaluation and control of this type of risk. The aim of the work is to propose a framework for the management and control of CybeRisk that will bridge the gap in the literature regarding the understanding and consideration of CybeRisk as an integral part of business management. The IT function has a strong relevance in the management of CybeRisk, which is perceived mainly as operational risk, but with a positive tendency on the part of risk management to the identification of CybeRisk assessment methods that are increasingly complete, quantitative and able to better describe the possible impacts on the business. The paper provides answers to the research questions: Is it possible to define a CybeRisk governance structure able to support the comparison between risk and security? How can the relationships between IT assets be integrated into a cyberisk assessment framework to guarantee a system of protection and risks control? From a methodological point of view, this research uses a case study approach. The choice of “Monte dei Paschi di Siena” was determined by the specific features of one of Italy’s biggest lenders. It is chosen to use an intensive research strategy: an in-depth study of reality. The case study methodology is an empirical approach to explore a complex and current phenomenon that develops over time. The use of cases has also the advantage of allowing the deepening of aspects concerning the "how" and "why" of contemporary events, on which the scholar has little control. The research bases on quantitative data and qualitative information obtained through semi-structured interviews of an open-ended nature and questionnaires to directors, members of the audit committee, risk, IT and compliance managers, and those responsible for internal audit function and anti-money laundering. The added value of the paper can be seen in the development of a framework based on a mapping of IT assets from which it is possible to identify their relationships for purposes of a more effective management and control of cyber risk.

Keywords: bank, CybeRisk, information technology, risk management

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2115 Replacement of the Distorted Dentition of the Cone Beam Computed Tomography Scan Models for Orthognathic Surgery Planning

Authors: T. Almutairi, K. Naudi, N. Nairn, X. Ju, B. Eng, J. Whitters, A. Ayoub

Abstract:

Purpose: At present Cone Beam Computed Tomography (CBCT) imaging does not record dental morphology accurately due to the scattering produced by metallic restorations and the reported magnification. The aim of this pilot study is the development and validation of a new method for the replacement of the distorted dentition of CBCT scans with the dental image captured by the digital intraoral camera. Materials and Method: Six dried skulls with orthodontics brackets on the teeth were used in this study. Three intra-oral markers made of dental stone were constructed which were attached to orthodontics brackets. The skulls were CBCT scanned, and occlusal surface was captured using TRIOS® 3D intraoral scanner. Marker based and surface based registrations were performed to fuse the digital intra-oral scan(IOS) into the CBCT models. This produced a new composite digital model of the skull and dentition. The skulls were scanned again using the commercially accurate Laser Faro® arm to produce the 'gold standard' model for the assessment of the accuracy of the developed method. The accuracy of the method was assessed by measuring the distance between the occlusal surfaces of the new composite model and the 'gold standard' 3D model of the skull and teeth. The procedure was repeated a week apart to measure the reproducibility of the method. Results: The results showed no statistically significant difference between the measurements on the first and second occasions. The absolute mean distance between the new composite model and the laser model ranged between 0.11 mm to 0.20 mm. Conclusion: The dentition of the CBCT can be accurately replaced with the dental image captured by the intra-oral scanner to create a composite model. This method will improve the accuracy of orthognathic surgical prediction planning, with the final goal of the fabrication of a physical occlusal wafer without to guide orthognathic surgery and eliminate the need for dental impression.

Keywords: orthognathic surgery, superimposition, models, cone beam computed tomography

Procedia PDF Downloads 181
2114 Uplifting Citizens Participation: A Gov 2.0 Framework

Authors: Mohammed Aladalah

Abstract:

The emergence of digital citizens is no longer mere speculation; therefore, governments’ use of Web 2.0 tools (hereafter Gov 2.0) should be a part of all current and future e-government plans. The potential of Gov 2.0 to facilitate greater communication, participation, and collaboration with citizens has been highlighted and discussed extensively in recent literature. However, the current levels of citizens’ participation in Gov 2.0 have not lived up to the hype. Therefore, governments need to rethink the way in which they implement Gov 2.0, and take advantage of the digitally-engaged population. We propose a two-dimensional framework to tackle this issue: first, on the supply side, governments tend to use Gov 2.0 mainly for the dissemination of information and for self-promotion without the desire to encourage any interaction with citizens; this is due to many reasons, including the lack of time and the possibility of loss of control. The second dimension of the framework is the demand side; citizens are unwilling to participate in Gov 2.0 activities because they do not perceive its value or trust the government. We attempt to consider the elements of both supply and demand in order to provide a comprehensive solution whereby the potential of Gov 2.0 can be fully utilized. Our framework is based on the theoretical foundation of service science and value co-creation theory. This paper makes two significant contributions: (a) it provides an initial framework intended to increase citizens’ participation in Gov 2.0; and (b) it enhances the understanding of the government’s Gov 2.0 applications, particularly in terms of factors that ensure their attractiveness for citizens. This work is the first step in a comprehensive research undertaking, the purpose of which is to study public’s engagement with the Gov 2.0 concept. It contributes to providing a better understanding of e-government and its future.

Keywords: e-government, Gov 2.0, citizens participation, digital citizen

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2113 Acoustic and Thermal Isolation Performance Comparison between Recycled and Ceramic Roof Tiles Using Digital Holographic Interferometry

Authors: A. Araceli Sánchez, I. Manuel H. De la Torre, S. Fernando Mendoza, R. Cesar Tavera, R. Manuel de J. Briones

Abstract:

Recycling, as part of any sustainable environment, is continuously evolving and impacting on new materials in manufacturing. One example of this is the recycled solid waste of Tetra Pak ™ packaging, which is a highly pollutant waste as it is not biodegradable since it is manufactured with different materials. The Tetra Pak ™ container consists of thermally joined layers of paper, aluminum and polyethylene. Once disposed, this packaging is recycled by completely separating the paperboard from the rest of the materials. The aluminum and the polyethylene remain together and are used to create the poly-aluminum, which is widely used to manufacture roof tiles. These recycled tiles have different thermal and acoustic properties compared with traditional manufactured ceramic and cement tiles. In this work, we compare a group of tiles using nondestructive optical testing to measure the superficial micro deformations of the tiles under well controlled experiments. The results of the acoustic and thermal tests show remarkable differences between the recycled tile and the traditional ones. These results help to determine which tile could be better suited to the specific environmental conditions in countries where extreme climates, ranging from tropical, desert-like, to very cold are experienced throughout the year.

Keywords: acoustic, digital holographic interferometry, isolation, recycled, roof tiles, sustainable, thermal

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2112 The ReliVR Project: Feasibility of a Virtual Reality Intervention in the Psychotherapy of Depression

Authors: Kyra Kannen, Sonja D. Roelen, Sebastian Schnieder, Jarek Krajewski, Steffen Holsteg, André Karger, Johanna Askeridis, Celina Slawik, Philip Mildner, Jens Piesk, Ruslan David, Holger Kürten, Benjamin Oster, Robert Malzan, Mike Ludemann

Abstract:

Virtual Reality (VR) is increasingly recognized for its potential in transforming mental disorder treatment, offering advantages such as cost-effectiveness, time efficiency, accessibility, reduced stigma, and scalability. While the application of VR in the context of anxiety disorders has been extensively evaluated and demonstrated to be effective, the utilization of VR as a therapeutic treatment for depression remains under-investigated. Our goal is to pioneer immersive VR therapy modules for treating major depression, alongside a web-based system for home use. We develop a modular digital therapy platform grounded in psychodynamic therapy interventions which addresses stress reduction, exploration of social situations and relationship support, social skill training, avoidance behavior analysis, and psychoeducation. In addition, an automated depression monitoring system, based on acoustic voice analysis, is implemented in the form of a speech-based diary to track the affective state of the user and depression severity. The use of immersive VR facilitates patient immersion into complex and realistic interpersonal interactions with high emotional engagement, which may contribute to positive treatment acceptance and satisfaction. In a proof-of-concept study, 45 depressed patients were assigned to VR or web-platform modules, evaluating user experience, usability and additional metrics including depression severity, mindfulness, interpersonal problems, and treatment satisfaction. The findings provide valuable insights into the effectiveness and user-friendliness of VR and web modules for depression therapy and contribute to the refinement of more tailored digital interventions to improve mental health.

Keywords: virtual reality therapy, digital health, depression, psychotherapy

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2111 Experimental and Numerical Investigation of Micro-Welding Process and Applications in Digital Manufacturing

Authors: Khaled Al-Badani, Andrew Norbury, Essam Elmshawet, Glynn Rotwell, Ian Jenkinson , James Ren

Abstract:

Micro welding procedures are widely used for joining materials, developing duplex components or functional surfaces, through various methods such as Micro Discharge Welding or Spot Welding process, which can be found in the engineering, aerospace, automotive, biochemical, biomedical and numerous other industries. The relationship between the material properties, structure and processing is very important to improve the structural integrity and the final performance of the welded joints. This includes controlling the shape and the size of the welding nugget, state of the heat affected zone, residual stress, etc. Nowadays, modern high volume productions require the welding of much versatile shapes/sizes and material systems that are suitable for various applications. Hence, an improved understanding of the micro welding process and the digital tools, which are based on computational numerical modelling linking key welding parameters, dimensional attributes and functional performance of the weldment, would directly benefit the industry in developing products that meet current and future market demands. This paper will introduce recent work on developing an integrated experimental and numerical modelling code for micro welding techniques. This includes similar and dissimilar materials for both ferrous and non-ferrous metals, at different scales. The paper will also produce a comparative study, concerning the differences between the micro discharge welding process and the spot welding technique, in regards to the size effect of the welding zone and the changes in the material structure. Numerical modelling method for the micro welding processes and its effects on the material properties, during melting and cooling progression at different scales, will also be presented. Finally, the applications of the integrated numerical modelling and the material development for the digital manufacturing of welding, is discussed with references to typical application cases such as sensors (thermocouples), energy (heat exchanger) and automotive structures (duplex steel structures).

Keywords: computer modelling, droplet formation, material distortion, materials forming, welding

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2110 Innovation Management in State-Owned-Enterprises in the Digital Transformation: An Empirical Case Study of Swiss Post

Authors: Jiayun Shen, Lorenz Wyss, Thierry Golliard, Matthias Finger

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Innovation is widely recognized as the key for private enterprises to win the market competition. The state-owned-enterprises need to be innovative to compete in the market after the privatization as well. However, it is a lack of research to study how state-owned-enterprises manage innovation to create new products and services. Swiss Post, a Swiss state-owned-enterprises, has established a department to transform the corporate culture and foster innovation to achieve digital transformation. This paper describes the innovation management process at the Swiss Post and analyzes the impacts of the instruments, the organizational structure, and explores the barriers of innovation. This study used qualitative methods based on a review of the literature on innovation management and semi-structured interviews. Being established for over five years, the Swiss Post’s innovation management department has established a software-assisted modularized platform with systematic instruments to help the internal employees with the different innovation processes. It guides the innovators from idea creation to piloting in markets and supports with a separate financing source, with knowledge inputs and coaching, as well as with connections to external partners through the open innovation and venturing team. The platform also adapts to different business units within the corporate with a customized tailor for the various operational business units. The separate financing instruments enabled the creation and further development of new ideas; the coaching services contribute greatly to the transformation of teams’ innovation culture by providing new knowledge, thinking methods, and use cases for inspiration. It also facilitates organizational learning to help the whole corporate with the digital transformation. However, it is also confronted with a big challenge in twofold. Internally, the disruptive projects often hardly overcome the obstacles of long-established operational processes in the traditional business units; externally, the expectations of the public and restrictions from the federal government have become high hurdles for the company to stay and compete in the innovation track.

Keywords: empirical case study, innovation management, state-owned-enterprise, Swiss Post

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2109 Overcoming Adversity: Women with Disabled Children and Microfinance Solutions

Authors: Aarif Hussain, Afnan Tariq

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In recent years, microfinance has emerged as a critical tool for promoting financial inclusion and empowering marginalized communities, particularly women. In India, where poverty and lack of access to financial services continue to be significant challenges for many, microfinance has the potential to provide much-needed support to women with disabled children. These women face unique challenges, including discrimination, lack of access to education and employment, and limited support systems, making it even more difficult for them to break out of poverty and provide for their families. Microfinance, by providing small loans, savings products, and other financial services, can help these women to start or grow businesses, build assets, and achieve financial independence. India has adhered to an SHG-bank linkage model of microfinance since 1980, and programs like IRDP and SGSY were initiatives in the same direction. In the year 2011, India launched DAY-NRLM, a restructured version of SGSY. DAY-NRLM is an SHG-based microfinance program targeting the rural women of India. It aims to organise these poor women into SHGs and link them to banking institutions for creating sustainable livelihoods. The program has a reservation for disabled women but has no special status for mothers with disabled children. The impact of microfinance on women with disabilities and their families has been well documented. Studies have shown that women participating in microfinance programs are more likely to start businesses, increase their income, and improve their standard of living. Furthermore, these women are more likely to invest in their children's education and health, which can have long-term positive effects on their family’s well-being. In the Union territory of Jammu and Kashmir, the programme started in 2013 and is running smoothly to date. Women with children having a disability have not been documented as a category within the programme. The core aspect of this study is to delve into these women’s lives and analyse the impact of SHG membership on their lives and their children. The participants were selected purposively. For data collection, in-depth interviews were conducted. The findings of the paper show that microfinance has the potential to play a significant role in promoting financial inclusion and empowering women with children having disabilities in Kashmir. By providing access to small loans, savings products, and other financial services, microfinance can help these women to start or grow businesses, build assets, and achieve financial independence. However, more work is needed to ensure that these women have equal access to financial services and opportunities and that microfinance institutions are equipped to effectively serve this population. Working together to address these challenges can create a brighter future for women with children having disabilities and their families in India.

Keywords: DAY-NRLM, microfinance, SHGs, women, disabled children

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2108 Effect of Incentives on Knowledge Sharing and Learning: Evidence from the Indian IT Sector

Authors: Asish O. Mathew, Lewlyn L. R. Rodrigues

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The organizations in the knowledge economy era have recognized the importance of building knowledge assets for sustainable growth and development. In comparison to other industries, Information Technology (IT) enterprises, holds an edge in developing an effective Knowledge Management (KM) program, thanks to their in-house technological abilities. This paper tries to study the various knowledge-based incentive programs and its effect on Knowledge Sharing and Learning in the context of the Indian IT sector. A conceptual model is developed linking KM incentives, knowledge sharing, and learning. A questionnaire study is conducted to collect primary data from the knowledge workers of the IT organizations located in India. The data was analysed using Structural Equation Modeling using Partial Least Square method. The results show a strong influence of knowledge management incentives on knowledge sharing and an indirect influence on learning.

Keywords: knowledge management, knowledge management incentives, knowledge sharing, learning

Procedia PDF Downloads 462
2107 National Digital Soil Mapping Initiatives in Europe: A Review and Some Examples

Authors: Dominique Arrouays, Songchao Chen, Anne C. Richer-De-Forges

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Soils are at the crossing of many issues such as food and water security, sustainable energy, climate change mitigation and adaptation, biodiversity protection, human health and well-being. They deliver many ecosystem services that are essential to life on Earth. Therefore, there is a growing demand for soil information on a national and global scale. Unfortunately, many countries do not have detailed soil maps, and, when existing, these maps are generally based on more or less complex and often non-harmonized soil classifications. An estimate of their uncertainty is also often missing. Thus, there are not easy to understand and often not properly used by end-users. Therefore, there is an urgent need to provide end-users with spatially exhaustive grids of essential soil properties, together with an estimate of their uncertainty. One way to achieve this is digital soil mapping (DSM). The concept of DSM relies on the hypothesis that soils and their properties are not randomly distributed, but that they depend on the main soil-forming factors that are climate, organisms, relief, parent material, time (age), and position in space. All these forming factors can be approximated using several exhaustive spatial products such as climatic grids, remote sensing products or vegetation maps, digital elevation models, geological or lithological maps, spatial coordinates of soil information, etc. Thus, DSM generally relies on models calibrated with existing observed soil data (point observations or maps) and so-called “ancillary co-variates” that come from other available spatial products. Then the model is generalized on grids where soil parameters are unknown in order to predict them, and the prediction performances are validated using various methods. With the growing demand for soil information at a national and global scale and the increase of available spatial co-variates national and continental DSM initiatives are continuously increasing. This short review illustrates the main national and continental advances in Europe, the diversity of the approaches and the databases that are used, the validation techniques and the main scientific and other issues. Examples from several countries illustrate the variety of products that were delivered during the last ten years. The scientific production on this topic is continuously increasing and new models and approaches are developed at an incredible speed. Most of the digital soil mapping (DSM) products rely mainly on machine learning (ML) prediction models and/or the use or pedotransfer functions (PTF) in which calibration data come from soil analyses performed in labs or for existing conventional maps. However, some scientific issues remain to be solved and also political and legal ones related, for instance, to data sharing and to different laws in different countries. Other issues related to communication to end-users and education, especially on the use of uncertainty. Overall, the progress is very important and the willingness of institutes and countries to join their efforts is increasing. Harmonization issues are still remaining, mainly due to differences in classifications or in laboratory standards between countries. However numerous initiatives are ongoing at the EU level and also at the global level. All these progress are scientifically stimulating and also promissing to provide tools to improve and monitor soil quality in countries, EU and at the global level.

Keywords: digital soil mapping, global soil mapping, national and European initiatives, global soil mapping products, mini-review

Procedia PDF Downloads 174
2106 Strategic Asset Allocation Optimization: Enhancing Portfolio Performance Through PCA-Driven Multi-Objective Modeling

Authors: Ghita Benayad

Abstract:

Asset allocation, which affects the long-term profitability of portfolios by distributing assets to fulfill a range of investment objectives, is the cornerstone of investment management in the dynamic and complicated world of financial markets. This paper offers a technique for optimizing strategic asset allocation with the goal of improving portfolio performance by addressing the inherent complexity and uncertainty of the market through the use of Principal Component Analysis (PCA) in a multi-objective modeling framework. The study's first section starts with a critical evaluation of conventional asset allocation techniques, highlighting how poorly they are able to capture the intricate relationships between assets and the volatile nature of the market. In order to overcome these challenges, the project suggests a PCA-driven methodology that isolates important characteristics influencing asset returns by decreasing the dimensionality of the investment universe. This decrease provides a stronger basis for asset allocation decisions by facilitating a clearer understanding of market structures and behaviors. Using a multi-objective optimization model, the project builds on this foundation by taking into account a number of performance metrics at once, including risk minimization, return maximization, and the accomplishment of predetermined investment goals like regulatory compliance or sustainability standards. This model provides a more comprehensive understanding of investor preferences and portfolio performance in comparison to conventional single-objective optimization techniques. While applying the PCA-driven multi-objective optimization model to historical market data, aiming to construct portfolios better under different market situations. As compared to portfolios produced from conventional asset allocation methodologies, the results show that portfolios optimized using the proposed method display improved risk-adjusted returns, more resilience to market downturns, and better alignment with specified investment objectives. The study also looks at the implications of this PCA technique for portfolio management, including the prospect that it might give investors a more advanced framework for navigating financial markets. The findings suggest that by combining PCA with multi-objective optimization, investors may obtain a more strategic and informed asset allocation that is responsive to both market conditions and individual investment preferences. In conclusion, this capstone project improves the field of financial engineering by creating a sophisticated asset allocation optimization model that integrates PCA with multi-objective optimization. In addition to raising concerns about the condition of asset allocation today, the proposed method of portfolio management opens up new avenues for research and application in the area of investment techniques.

Keywords: asset allocation, portfolio optimization, principle component analysis, multi-objective modelling, financial market

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2105 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

Abstract:

This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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2104 Adapting Cyber Physical Production Systems to Small and Mid-Size Manufacturing Companies

Authors: Yohannes Haile, Dipo Onipede, Jr., Omar Ashour

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The main thrust of our research is to determine Industry 4.0 readiness of small and mid-size manufacturing companies in our region and assist them to implement Cyber Physical Production System (CPPS) capabilities. Adopting CPPS capabilities will help organizations realize improved quality, order delivery, throughput, new value creation, and reduced idle time of machines and work centers of their manufacturing operations. The key metrics for the assessment include the level of intelligence, internal and external connections, responsiveness to internal and external environmental changes, capabilities for customization of products with reference to cost, level of additive manufacturing, automation, and robotics integration, and capabilities to manufacture hybrid products in the near term, where near term is defined as 0 to 18 months. In our initial evaluation of several manufacturing firms which are profitable and successful in what they do, we found low level of Physical-Digital-Physical (PDP) loop in their manufacturing operations, whereas 100% of the firms included in this research have specialized manufacturing core competencies that have differentiated them from their competitors. The level of automation and robotics integration is low to medium range, where low is defined as less than 30%, and medium is defined as 30 to 70% of manufacturing operation to include automation and robotics. However, there is a significant drive to include these capabilities at the present time. As it pertains to intelligence and connection of manufacturing systems, it is observed to be low with significant variance in tying manufacturing operations management to Enterprise Resource Planning (ERP). Furthermore, it is observed that the integration of additive manufacturing in general, 3D printing, in particular, to be low, but with significant upside of integrating it in their manufacturing operations in the near future. To hasten the readiness of the local and regional manufacturing companies to Industry 4.0 and transitions towards CPPS capabilities, our working group (ADMAR Working Group) in partnership with our university have been engaged with the local and regional manufacturing companies. The goal is to increase awareness, share know-how and capabilities, initiate joint projects, and investigate the possibility of establishing the Center for Cyber Physical Production Systems Innovation (C2P2SI). The center is intended to support the local and regional university-industry research of implementing intelligent factories, enhance new value creation through disruptive innovations, the development of hybrid and data enhanced products, and the creation of digital manufacturing enterprises. All these efforts will enhance local and regional economic development and educate students that have well developed knowledge and applications of cyber physical manufacturing systems and Industry 4.0.

Keywords: automation, cyber-physical production system, digital manufacturing enterprises, disruptive innovation, new value creation, physical-digital-physical loop

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2103 Financial Assets Return, Economic Factors and Investor's Behavioral Indicators Relationships Modeling: A Bayesian Networks Approach

Authors: Nada Souissi, Mourad Mroua

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The main purpose of this study is to examine the interaction between financial asset volatility, economic factors and investor's behavioral indicators related to both the company's and the markets stocks for the period from January 2000 to January2020. Using multiple linear regression and Bayesian Networks modeling, results show a positive and negative relationship between investor's psychology index, economic factors and predicted stock market return. We reveal that the application of the Bayesian Discrete Network contributes to identify the different cause and effect relationships between all economic, financial variables and psychology index.

Keywords: Financial asset return predictability, Economic factors, Investor's psychology index, Bayesian approach, Probabilistic networks, Parametric learning

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2102 Impact of Financial Technology Growth on Bank Performance in Gulf Cooperation Council Region

Authors: Ahmed BenSaïda

Abstract:

This paper investigates the association between financial technology (FinTech) growth and bank performance in the Gulf Cooperation Council (GCC) region. Application is conducted on a panel dataset containing the annual observations of banks covering the period from 2012 to 2021. FinTech growth is set as an explanatory variable on three proxies of bank performance. These proxies are the return on assets (ROA), return on equity (ROE), and net interest margin (NIM). Moreover, several control variables are added to the model, including bank-specific and macroeconomic variables. The results are significant as all the proxies of the bank performance are negatively affected by the growth of FinTech startups. Consequently, banks are urged to proactively invest in FinTech startups and engage in partnerships to avoid the risk of disruption.

Keywords: financial technology, bank performance, GCC countries, panel regression

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2101 Active Noise Cancellation in the Rectangular Enclosure Systems

Authors: D. Shakirah Shukor, A. Aminudin, Hashim U. A., Waziralilah N. Fathiah, T. Vikneshvaran

Abstract:

The interior noise control is essential to be explored due to the interior acoustic analysis is significant in the systems such as automobiles, aircraft, air-handling system and diesel engine exhausts system. In this research, experimental work was undertaken for canceling an active noise in the rectangular enclosure. The rectangular enclosure was fabricated with multiple speakers and microphones inside the enclosure. A software program using digital signal processing is implemented to evaluate the proposed method. Experimental work was conducted to obtain the acoustic behavior and characteristics of the rectangular enclosure and noise cancellation based on active noise control in low-frequency range. Noise is generated by using multispeaker inside the enclosure and microphones are used for noise measurements. The technique for noise cancellation relies on the principle of destructive interference between two sound fields in the rectangular enclosure. One field is generated by the original or primary sound source, the other by a secondary sound source set up to interfere with, and cancel, that unwanted primary sound. At the end of this research, the result of output noise before and after cancellation are presented and discussed. On the basis of the findings presented in this research, an active noise cancellation in the rectangular enclosure is worth exploring in order to improve the noise control technologies.

Keywords: active noise control, digital signal processing, noise cancellation, rectangular enclosure

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2100 Steel Bridge Coating Inspection Using Image Processing with Neural Network Approach

Authors: Ahmed Elbeheri, Tarek Zayed

Abstract:

Steel bridges deterioration has been one of the problems in North America for the last years. Steel bridges deterioration mainly attributed to the difficult weather conditions. Steel bridges suffer fatigue cracks and corrosion, which necessitate immediate inspection. Visual inspection is the most common technique for steel bridges inspection, but it depends on the inspector experience, conditions, and work environment. So many Non-destructive Evaluation (NDE) models have been developed use Non-destructive technologies to be more accurate, reliable and non-human dependent. Non-destructive techniques such as The Eddy Current Method, The Radiographic Method (RT), Ultra-Sonic Method (UT), Infra-red thermography and Laser technology have been used. Digital Image processing will be used for Corrosion detection as an Alternative for visual inspection. Different models had used grey-level and colored digital image for processing. However, color image proved to be better as it uses the color of the rust to distinguish it from the different backgrounds. The detection of the rust is an important process as it’s the first warning for the corrosion and a sign of coating erosion. To decide which is the steel element to be repainted and how urgent it is the percentage of rust should be calculated. In this paper, an image processing approach will be developed to detect corrosion and its severity. Two models were developed 1st to detect rust and 2nd to detect rust percentage.

Keywords: steel bridge, bridge inspection, steel corrosion, image processing

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2099 Characterization of Aquifer Systems and Identification of Potential Groundwater Recharge Zones Using Geospatial Data and Arc GIS in Kagandi Water Supply System Well Field

Authors: Aijuka Nicholas

Abstract:

A research study was undertaken to characterize the aquifers and identify the potential groundwater recharge zones in the Kagandi district. Quantitative characterization of hydraulic conductivities of aquifers is of fundamental importance to the study of groundwater flow and contaminant transport in aquifers. A conditional approach is used to represent the spatial variability of hydraulic conductivity. Briefly, it involves using qualitative and quantitative geologic borehole-log data to generate a three-dimensional (3D) hydraulic conductivity distribution, which is then adjusted through calibration of a 3D groundwater flow model using pumping-test data and historic hydraulic data. The approach consists of several steps. The study area was divided into five sub-watersheds on the basis of artificial drainage divides. A digital terrain model (DTM) was developed using Arc GIS to determine the general drainage pattern of Kagandi watershed. Hydrologic characterization involved the determination of the various hydraulic properties of the aquifers. Potential groundwater recharge zones were identified by integrating various thematic maps pertaining to the digital elevation model, land use, and drainage pattern in Arc GIS and Sufer golden software. The study demonstrates the potential of GIS in delineating groundwater recharge zones and that the developed methodology will be applicable to other watersheds in Uganda.

Keywords: aquifers, Arc GIS, groundwater recharge, recharge zones

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2098 Flexural Behaviour of Normal Strength and High Strength Fibre Concrete Beams

Authors: Mostefa Hamrat, Bensaid Boulekbache, Mohamed Chemrouk, Sofiane Amziane

Abstract:

The paper presents the results of an experimental work on the flexural behaviour of two types of concrete in terms of the progressive cracking process until failure and the crack opening, and beam deflection, using Digital Image Correlation (DIC) technique. At serviceability limit states, comparisons of the building code equations and the equations developed by some researchers for the short-term deflections and crack widths have been made using the reinforced concrete test beams. The experimental results show that the addition of steel fibers increases the first cracking load and amplify the number of cracks that conducts to a remarkable decreasing in the crack width with an increasing in ductility. This study also shows that there is a good agreement between the deflection values for RC beams predicted by the major codes (Eurocode2, ACI 318, and the CAN/CSA-S806) and the experimental results for beams with steel fibers at service load. The most important added benefit of the DIC technique is that it allows detecting the first crack with a high precision easily measures the crack opening and follows the progressive cracking process until failure of reinforced concrete members.

Keywords: beams, digital image correlation (DIC), deflection, crack width, serviceability, codes provisions

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2097 Detection of Micro-Unmanned Ariel Vehicles Using a Multiple-Input Multiple-Output Digital Array Radar

Authors: Tareq AlNuaim, Mubashir Alam, Abdulrazaq Aldowesh

Abstract:

The usage of micro-Unmanned Ariel Vehicles (UAVs) has witnessed an enormous increase recently. Detection of such drones became a necessity nowadays to prevent any harmful activities. Typically, such targets have low velocity and low Radar Cross Section (RCS), making them indistinguishable from clutter and phase noise. Multiple-Input Multiple-Output (MIMO) Radars have many potentials; it increases the degrees of freedom on both transmit and receive ends. Such architecture allows for flexibility in operation, through utilizing the direct access to every element in the transmit/ receive array. MIMO systems allow for several array processing techniques, permitting the system to stare at targets for longer times, which improves the Doppler resolution. In this paper, a 2×2 MIMO radar prototype is developed using Software Defined Radio (SDR) technology, and its performance is evaluated against a slow-moving low radar cross section micro-UAV used by hobbyists. Radar cross section simulations were carried out using FEKO simulator, achieving an average of -14.42 dBsm at S-band. The developed prototype was experimentally evaluated achieving more than 300 meters of detection range for a DJI Mavic pro-drone

Keywords: digital beamforming, drone detection, micro-UAV, MIMO, phased array

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2096 The Invisible Asset Influence on Corporate Performance: A Case Study

Authors: Hassan Medaghri Alaoui

Abstract:

The accounting and financial reporting system in use today is over 500 years old and has failed to capture the new knowledge and innovation economy in which intangible assets are becoming increasingly valuable. Yet, there has been a growing acknowledgment among the research community as to the relevance of intellectual capital as a major enhancer of an organization’s well-being. Much of the research provides great support for how the IC is instrumental in determining financial and stock performances. As far as we know, this article is one of the earliest exploratory attempts to examine the intellectual capital impact on the corporate performance of the IT sector in Morocco. The purpose of this study is to verify empirically the influence of intellectual capital on firm performance. We have undertaken, over a fifteen-year period, a longitudinal (2005–2019) case study of a prominent payment-solutions company based in a developing economy with global operations.

Keywords: intellectual capital, IT sector, measuring intellectual capital, modified value added intellectual capital coefficient, Morocco

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2095 Operations Training Using Immersive Technologies: A Development Experience

Authors: A. Aman, S. M. Tang, F. H. Alharrassy

Abstract:

Omanisation was established to increase job opportunities for national employment in Sultanate of Oman. With half of the population below 25 years of age, the sultanate is striving to diversify the economy fast enough to meet the burgeoning number of jobseekers annually. On the other hand, training personnel to be competent oil and gas operators and technicians is a difficult task in a complex reservoir structures in Oman using highly advanced and sophisticated extracting processes. Coupled towards Omanisation which encourages nationals into the oil and gas sector so as to create sustainable employment for the local population, the challenge to churn out competent manpower became a daunting task. Immersive technologies provided the impetus to create a new digital media sector which provided job opportunities as well as the learning contents to enhance the competency-based training for the oil and gas sector in the Sultanate. This lead to a win-win-win collaboration amongst the government represented by the Information Technology Authority (ITA), private sector specialised company (represented by ASM Technologies), jobseekers and oil and gas organisations. This is also one of the first private-public partnership model in the Information Communication Technology (ICT) sector in Oman. A pilot phase was conducted for 8 months to develop four virtual applications for training in equipment and process engineering; oil rig familiarisation, Health Safety Environment (HSE) application, turbine application and the mechanical vapour compressor (MVC) water recycling plant in order to enhance the competency level of the trainees. The immersive applications were installed in operational settings which enabled new employees to practice and understand various processes and procedures regarding enhanced oil recovery. Existing employees used the application to review the working principles in order to carry out troubleshooting scenarios. Concurrently, these applications were also developed by local Omani resources within the country. This created job opportunities for job-seekers as well the establishment of a digital media sector. The purpose of this paper is to discuss how immersive technologies can enhance operational competencies, create job and establish a digital media sector in the Sultanate of Oman.

Keywords: immersive, virtual reality, operations training, Omanisation

Procedia PDF Downloads 217
2094 Comfort Sensor Using Fuzzy Logic and Arduino

Authors: Samuel John, S. Sharanya

Abstract:

Automation has become an important part of our life. It has been used to control home entertainment systems, changing the ambience of rooms for different events etc. One of the main parameters to control in a smart home is the atmospheric comfort. Atmospheric comfort mainly includes temperature and relative humidity. In homes, the desired temperature of different rooms varies from 20 °C to 25 °C and relative humidity is around 50%. However, it varies widely. Hence, automated measurement of these parameters to ensure comfort assumes significance. To achieve this, a fuzzy logic controller using Arduino was developed using MATLAB. Arduino is an open source hardware consisting of a 24 pin ATMEGA chip (atmega328), 14 digital input /output pins and an inbuilt ADC. It runs on 5v and 3.3v power supported by a board voltage regulator. Some of the digital pins in Aruduino provide PWM (pulse width modulation) signals, which can be used in different applications. The Arduino platform provides an integrated development environment, which includes support for c, c++ and java programming languages. In the present work, soft sensor was introduced in this system that can indirectly measure temperature and humidity and can be used for processing several measurements these to ensure comfort. The Sugeno method (output variables are functions or singleton/constant, more suitable for implementing on microcontrollers) was used in the soft sensor in MATLAB and then interfaced to the Arduino, which is again interfaced to the temperature and humidity sensor DHT11. The temperature-humidity sensor DHT11 acts as the sensing element in this system. Further, a capacitive humidity sensor and a thermistor were also used to support the measurement of temperature and relative humidity of the surrounding to provide a digital signal on the data pin. The comfort sensor developed was able to measure temperature and relative humidity correctly. The comfort percentage was calculated and accordingly the temperature in the room was controlled. This system was placed in different rooms of the house to ensure that it modifies the comfort values depending on temperature and relative humidity of the environment. Compared to the existing comfort control sensors, this system was found to provide an accurate comfort percentage. Depending on the comfort percentage, the air conditioners and the coolers in the room were controlled. The main highlight of the project is its cost efficiency.

Keywords: arduino, DHT11, soft sensor, sugeno

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2093 Ecosystems: An Analysis of Generation Z News Consumption, Its Impact on Evolving Concepts and Applications in Journalism

Authors: Bethany Wood

Abstract:

The world pandemic led to a change in the way social media was used by audiences, with young people spending more hours on the platform due to lockdown. Reports by Ofcom have demonstrated that the internet is the second most popular platform for accessing news after television in the UK with social media and the internet ranked as the most popular platform to access news for those aged between 16-24. These statistics are unsurprising considering that at the time of writing, 98 percent of Generation Z (Gen Z) owned a smartphone and the subsequent ease and accessibility of social media. Technology is constantly developing and with this, its importance is becoming more prevalent with each generation: the Baby Boomers (1946-1964) consider it something useful whereas millennials (1981-1997) believe it a necessity for day to day living. Gen Z, otherwise known as the digital native, have grown up with this technology at their fingertips and social media is a norm. It helps form their identity, their affiliations and opens gateways for them to engage with news in a new way. It is a common misconception that Gen Z do not consume news, they are simply doing so in a different way to their predecessors. Using a sample of 800 18-20 year olds whilst utilising Generational theory, Actor Network Theory and the Social Shaping of Technology, this research provides a critical analyse regarding how Gen Z’s news consumption and engagement habits are developing along with technology to sculpture the future format of news and its distribution. From that perspective, allied with the empirical approach, it is possible to provide research orientated advice for the industry and even help to redefine traditional concepts of journalism.

Keywords: journalism, generation z, digital, social media

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2092 Embedded Digital Image System

Authors: Dawei Li, Cheng Liu, Yiteng Liu

Abstract:

This paper introduces an embedded digital image system for Chinese space environment vertical exploration sounding rocket. In order to record the flight status of the sounding rocket as well as the payloads, an onboard embedded image processing system based on ADV212, a JPEG2000 compression chip, is designed in this paper. Since the sounding rocket is not designed to be recovered, all image data should be transmitted to the ground station before the re-entry while the downlink band used for the image transmission is only about 600 kbps. Under the same condition of compression ratio compared with other algorithm, JPEG2000 standard algorithm can achieve better image quality. So JPEG2000 image compression is applied under this condition with a limited downlink data band. This embedded image system supports lossless to 200:1 real time compression, with two cameras to monitor nose ejection and motor separation, and two cameras to monitor boom deployment. The encoder, ADV7182, receives PAL signal from the camera, then output the ITU-R BT.656 signal to ADV212. ADV7182 switches between four input video channels as the program sequence. Two SRAMs are used for Ping-pong operation and one 512 Mb SDRAM for buffering high frame-rate images. The whole image system has the characteristics of low power dissipation, low cost, small size and high reliability, which is rather suitable for this sounding rocket application.

Keywords: ADV212, image system, JPEG2000, sounding rocket

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2091 Signal Integrity Performance Analysis in Capacitive and Inductively Coupled Very Large Scale Integration Interconnect Models

Authors: Mudavath Raju, Bhaskar Gugulothu, B. Rajendra Naik

Abstract:

The rapid advances in Very Large Scale Integration (VLSI) technology has resulted in the reduction of minimum feature size to sub-quarter microns and switching time in tens of picoseconds or even less. As a result, the degradation of high-speed digital circuits due to signal integrity issues such as coupling effects, clock feedthrough, crosstalk noise and delay uncertainty noise. Crosstalk noise in VLSI interconnects is a major concern and reduction in VLSI interconnect has become more important for high-speed digital circuits. It is the most effectively considered in Deep Sub Micron (DSM) and Ultra Deep Sub Micron (UDSM) technology. Increasing spacing in-between aggressor and victim line is one of the technique to reduce the crosstalk. Guard trace or shield insertion in-between aggressor and victim is also one of the prominent options for the minimization of crosstalk. In this paper, far end crosstalk noise is estimated with mutual inductance and capacitance RLC interconnect model. Also investigated the extent of crosstalk in capacitive and inductively coupled interconnects to minimizes the same through shield insertion technique.

Keywords: VLSI, interconnects, signal integrity, crosstalk, shield insertion, guard trace, deep sub micron

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2090 Acoustic Echo Cancellation Using Different Adaptive Algorithms

Authors: Hamid Sharif, Nazish Saleem Abbas, Muhammad Haris Jamil

Abstract:

An adaptive filter is a filter that self-adjusts its transfer function according to an optimization algorithm driven by an error signal. Because of the complexity of the optimization algorithms, most adaptive filters are digital filters. Adaptive filtering constitutes one of the core technologies in digital signal processing and finds numerous application areas in science as well as in industry. Adaptive filtering techniques are used in a wide range of applications, including adaptive noise cancellation and echo cancellation. Acoustic echo cancellation is a common occurrence in today’s telecommunication systems. The signal interference caused by acoustic echo is distracting to both users and causes a reduction in the quality of the communication. In this paper, we review different techniques of adaptive filtering to reduce this unwanted echo. In this paper, we see the behavior of techniques and algorithms of adaptive filtering like Least Mean Square (LMS), Normalized Least Mean Square (NLMS), Variable Step-Size Least Mean Square (VSLMS), Variable Step-Size Normalized Least Mean Square (VSNLMS), New Varying Step Size LMS Algorithm (NVSSLMS) and Recursive Least Square (RLS) algorithms to reduce this unwanted echo, to increase communication quality.

Keywords: adaptive acoustic, echo cancellation, LMS algorithm, adaptive filter, normalized least mean square (NLMS), variable step-size least mean square (VSLMS)

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2089 Advancing Phenological Understanding of Plants/Trees Through Phenocam Digital Time-lapse Images

Authors: Siddhartha Khare, Suyash Khare

Abstract:

Phenology, a crucial discipline in ecology, offers insights into the seasonal dynamics of organisms within natural ecosystems and the underlying environmental triggers. Leveraging the potent capabilities of digital repeat photography, PhenoCams capture invaluable data on the phenology of crops, plants, and trees. These cameras yield digital imagery in Red Green Blue (RGB) color channels, and some advanced systems even incorporate Near Infrared (NIR) bands. This study presents compelling case studies employing PhenoCam technology to unravel the phenology of black spruce trees. Through the analysis of RGB color channels, a range of essential color metrics including red chromatic coordinate (RCC), green chromatic coordinate (GCC), blue chromatic coordinate (BCC), vegetation contrast index (VCI), and excess green index (ExGI) are derived. These metrics illuminate variations in canopy color across seasons, shedding light on bud and leaf development. This, in turn, facilitates a deeper understanding of phenological events and aids in delineating the growth periods of trees and plants. The initial phase of this study addresses critical questions surrounding the fidelity of continuous canopy greenness records in representing bud developmental phases. Additionally, it discerns which color-based index most accurately tracks the seasonal variations in tree phenology within evergreen forest ecosystems. The subsequent section of this study delves into the transition dates of black spruce (Picea mariana (Mill.) B.S.P.) phenology. This is achieved through a fortnightly comparative analysis of the MODIS normalized difference vegetation index (NDVI) and the enhanced vegetation index (EVI). By employing PhenoCam technology and leveraging advanced color metrics, this study significantly advances our comprehension of black spruce tree phenology, offering valuable insights for ecological research and management.

Keywords: phenology, remote sensing, phenocam, color metrics, NDVI, GCC

Procedia PDF Downloads 45