Search results for: Arabic on line character recognition
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5360

Search results for: Arabic on line character recognition

4070 Italian Speech Vowels Landmark Detection through the Legacy Tool 'xkl' with Integration of Combined CNNs and RNNs

Authors: Kaleem Kashif, Tayyaba Anam, Yizhi Wu

Abstract:

This paper introduces a methodology for advancing Italian speech vowels landmark detection within the distinctive feature-based speech recognition domain. Leveraging the legacy tool 'xkl' by integrating combined convolutional neural networks (CNNs) and recurrent neural networks (RNNs), the study presents a comprehensive enhancement to the 'xkl' legacy software. This integration incorporates re-assigned spectrogram methodologies, enabling meticulous acoustic analysis. Simultaneously, our proposed model, integrating combined CNNs and RNNs, demonstrates unprecedented precision and robustness in landmark detection. The augmentation of re-assigned spectrogram fusion within the 'xkl' software signifies a meticulous advancement, particularly enhancing precision related to vowel formant estimation. This augmentation catalyzes unparalleled accuracy in landmark detection, resulting in a substantial performance leap compared to conventional methods. The proposed model emerges as a state-of-the-art solution in the distinctive feature-based speech recognition systems domain. In the realm of deep learning, a synergistic integration of combined CNNs and RNNs is introduced, endowed with specialized temporal embeddings, harnessing self-attention mechanisms, and positional embeddings. The proposed model allows it to excel in capturing intricate dependencies within Italian speech vowels, rendering it highly adaptable and sophisticated in the distinctive feature domain. Furthermore, our advanced temporal modeling approach employs Bayesian temporal encoding, refining the measurement of inter-landmark intervals. Comparative analysis against state-of-the-art models reveals a substantial improvement in accuracy, highlighting the robustness and efficacy of the proposed methodology. Upon rigorous testing on a database (LaMIT) speech recorded in a silent room by four Italian native speakers, the landmark detector demonstrates exceptional performance, achieving a 95% true detection rate and a 10% false detection rate. A majority of missed landmarks were observed in proximity to reduced vowels. These promising results underscore the robust identifiability of landmarks within the speech waveform, establishing the feasibility of employing a landmark detector as a front end in a speech recognition system. The synergistic integration of re-assigned spectrogram fusion, CNNs, RNNs, and Bayesian temporal encoding not only signifies a significant advancement in Italian speech vowels landmark detection but also positions the proposed model as a leader in the field. The model offers distinct advantages, including unparalleled accuracy, adaptability, and sophistication, marking a milestone in the intersection of deep learning and distinctive feature-based speech recognition. This work contributes to the broader scientific community by presenting a methodologically rigorous framework for enhancing landmark detection accuracy in Italian speech vowels. The integration of cutting-edge techniques establishes a foundation for future advancements in speech signal processing, emphasizing the potential of the proposed model in practical applications across various domains requiring robust speech recognition systems.

Keywords: landmark detection, acoustic analysis, convolutional neural network, recurrent neural network

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4069 Loop Heat Pipe Two-Phase Heat Transports: Guidelines for Technology Utilization

Authors: Triem T. Hoang

Abstract:

Loop heat pipes (LHPs) are two-phase capillary-pumped heat transports. An appropriate working fluid is selected for the intended application temperature range. A closed-loop is evacuated to a high vacuum, back-filled partially with the working fluid, and then hermetically sealed under the fluid own pressure. Heat from a heat source conducts through the evaporator casing to vaporize liquid on the outer surface of the wick structure inside the evaporator. The generated vapor is compelled to vent out of the evaporator and into the vapor line for transport to the condenser assembly. There, heat is removed and rejected to a heat sink to condensed vapor back to liquid. The liquid exits the condenser and travels in the liquid line to return to the evaporator to complete the cycle. The circulation of fluid, and thus the heat transport in the LHP, is accomplished entirely by capillary action. The LHP contains no mechanical moving part to wear out or break down and, therefore possesses, reliability and a long life even without maintenance. In this paper, the author not only attempts to introduce the LHP technology in simplistic terms to those who are not familiar with it but also provides necessary technical information to potential users for the proper design and analysis of the LHP system.

Keywords: two-phase heat transfer, loop heat pipe, capillary pumped technology, thermal-fluid modeling

Procedia PDF Downloads 140
4068 Experimental Study and Numerical Modelling of Failure of Rocks Typical for Kuzbass Coal Basin

Authors: Mikhail O. Eremin

Abstract:

Present work is devoted to experimental study and numerical modelling of failure of rocks typical for Kuzbass coal basin (Russia). The main goal was to define strength and deformation characteristics of rocks on the base of uniaxial compression and three-point bending loadings and then to build a mathematical model of failure process for both types of loading. Depending on particular physical-mechanical characteristics typical rocks of Kuzbass coal basin (sandstones, siltstones, mudstones, etc. of different series – Kolchuginsk, Tarbagansk, Balohonsk) manifest brittle and quasi-brittle character of failure. The strength characteristics for both tension and compression are found. Other characteristics are also found from the experiment or taken from literature reviews. On the base of obtained characteristics and structure (obtained from microscopy) the mathematical and structural models are built and numerical modelling of failure under different types of loading is carried out. Effective characteristics obtained from modelling and character of failure correspond to experiment and thus, the mathematical model was verified. An Instron 1185 machine was used to carry out the experiments. Mathematical model includes fundamental conservation laws of solid mechanics – mass, impulse, energy. Each rock has a sufficiently anisotropic structure, however, each crystallite might be considered as isotropic and then a whole rock model has a quasi-isotropic structure. This idea gives an opportunity to use the Hooke’s law inside of each crystallite and thus explicitly accounting for the anisotropy of rocks and the stress-strain state at loading. Inelastic behavior is described in frameworks of two different models: von Mises yield criterion and modified Drucker-Prager yield criterion. The damage accumulation theory is also implemented in order to describe a failure process. Obtained effective characteristics of rocks are used then for modelling of rock mass evolution when mining is carried out both by an open-pit or underground opening.

Keywords: damage accumulation, Drucker-Prager yield criterion, failure, mathematical modelling, three-point bending, uniaxial compression

Procedia PDF Downloads 175
4067 Comparison of Extracellular miRNA from Different Lymphocyte Cell Lines and Isolation Methods

Authors: Christelle E. Chua, Alicia L. Ho

Abstract:

The development of a panel of differential gene expression signatures has been of interest in the field of biomarker discovery for radiation exposure. In the absence of the availability of exposed human subjects, lymphocyte cell lines have often been used as a surrogate to human whole blood, when performing ex vivo irradiation studies. The extent of variation between different lymphocyte cell lines is currently unclear, especially with regard to the expression of extracellular miRNA. This study compares the expression profile of extracellular miRNA isolated from different lymphocyte cell lines. It also compares the profile of miRNA obtained when different exosome isolation kits are used. Lymphocyte cell lines were created using lymphocytes isolated from healthy adult males of similar racial descent (Chinese American and Chinese Singaporean) and immortalised with Epstein-Barr virus. The cell lines were cultured in exosome-free cell culture media for 72h and the cell culture supernatant was removed for exosome isolation. Two exosome isolation kits were used. Total exosome isolation reagent (TEIR, ThermoFisher) is a polyethylene glycol (PEG)-based exosome precipitation kit, while ExoSpin (ES, Cell Guidance Systems) is a PEG-based exosome precipitation kit that includes an additional size exclusion chromatography step. miRNA from the isolated exosomes were isolated using miRNEASY minikit (Qiagen) and analysed using nCounter miRNA assay (Nanostring). Principal component analysis (PCA) results suggested that the overall extracellular miRNA expression profile differed between the lymphocyte cell line originating from the Chinese American donor and the cell line originating from the Chinese Singaporean donor. As the gender, age and racial origins of both donors are similar, this may suggest that there are other genetic or epigenetic differences that account for the variation in extracellular miRNA gene expression in lymphocyte cell lines. However, statistical analysis showed that only 3 miRNA genes had a fold difference > 2 at p < 0.05, suggesting that the differences may not be of that great a significance as to impact overall conclusions drawn from different cell lines. Subsequent analysis using cell lines from other donors will give further insight into the reproducibility of results when difference cell lines are used. PCA results also suggested that the method of exosome isolation impacted the expression profile. 107 miRNA had a fold difference > 2 at p < 0.05. This suggests that the inclusion of an additional size exclusion chromatography step altered the subset of the extracellular vesicles that were isolated. In conclusion, these results suggest that extracellular miRNA can be isolated and analysed from exosomes derived from lymphocyte cell lines. However, care must be taken in the choice of cell line and method of exosome isolation used.

Keywords: biomarker, extracellular miRNA, isolation methods, lymphocyte cell line

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4066 Temperature Dependence of Photoluminescence Intensity of Europium Dinuclear Complex

Authors: Kwedi L. M. Nsah, Hisao Uchiki

Abstract:

Quantum computation is a new and exciting field making use of quantum mechanical phenomena. In classical computers, information is represented as bits, with values either 0 or 1, but a quantum computer uses quantum bits in an arbitrary superposition of 0 and 1, enabling it to reach beyond the limits predicted by classical information theory. lanthanide ion quantum computer is an organic crystal, having a lanthanide ion. Europium is a favored lanthanide, since it exhibits nuclear spin coherence times, and Eu(III) is photo-stable and has two stable isotopes. In a europium organic crystal, the key factor is the mutual dipole-dipole interaction between two europium atoms. Crystals of the complex were formed by making a 2 :1 reaction of Eu(fod)3 and bpm. The transparent white crystals formed showed brilliant red luminescence with a 405 nm laser. The photoluminescence spectroscopy was observed both at room and cryogenic temperatures (300-14 K). The luminescence spectrum of [Eu(fod)3(μ-bpm) Eu(fod)3] showed characteristic of Eu(III) emission transitions in the range 570–630 nm, due to the deactivation of 5D0 emissive state to 7Fj. For the application of dinuclear Eu3+ complex to q-bit device, attention was focused on 5D0 -7F0 transition, around 580 nm. The presence of 5D0 -7F0 transition at room temperature revealed that at least one europium symmetry had no inversion center. Since the line was unsplit by the crystal field effect, any multiplicity observed was due to a multiplicity of Eu3+ sites. For q-bit element, more narrow line width of 5D0 → 7F0 PL band in Eu3+ ion was preferable. Cryogenic temperatures (300 K – 14 K) was applicable to reduce inhomogeneous broadening and distinguish between ions. A CCD image sensor was used for low temperature Photoluminescence measurement, and a far better resolved luminescent spectrum was gotten by cooling the complex at 14 K. A red shift by 15 cm-1 in the 5D0 - 7F0 peak position was observed upon cooling, the line shifted towards lower wavenumber. An emission spectrum at the 5D0 - 7F0 transition region was obtained to verify the line width. At this temperature, a peak with magnitude three times that at room temperature was observed. The temperature change of the 5D0 state of Eu(fod)3(μ-bpm)Eu(fod)3 showed a strong dependence in the vicinity of 60 K to 100 K. Thermal quenching was observed at higher temperatures than 100 K, at which point it began to decrease slowly with increasing temperature. The temperature quenching effect of Eu3+ with increase temperature was caused by energy migration. 100 K was the appropriate temperature for the observation of the 5D0 - 7F0 emission peak. Europium dinuclear complex bridged by bpm was successfully prepared and monitored at cryogenic temperatures. At 100 K the Eu3+-dope complex has a good thermal stability and this temperature is appropriate for the observation of the 5D0 - 7F0 emission peak. Sintering the sample above 600o C could also be a method to consider but the Eu3+ ion can be reduced to Eu2+, reasons why cryogenic temperature measurement is preferably over other methods.

Keywords: Eu(fod)₃, europium dinuclear complex, europium ion, quantum bit, quantum computer, 2, 2-bipyrimidine

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4065 Spatial Object-Oriented Template Matching Algorithm Using Normalized Cross-Correlation Criterion for Tracking Aerial Image Scene

Authors: Jigg Pelayo, Ricardo Villar

Abstract:

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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4064 Machine Learning Strategies for Data Extraction from Unstructured Documents in Financial Services

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

Abstract:

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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4063 Chemotrophic Signal Exchange between the Host Plant Helianthemum sessiliflorum and Terfezia boudieri

Authors: S. Ben-Shabat, T. Turgeman, O. Leubinski, N. Roth-Bejerano, V. Kagan-Zur, Y. Sitrit

Abstract:

The ectomycorrhizal (ECM) desert truffle Terfezia boudieri produces edible fruit bodies and forms symbiosis with its host plant Helianthemum sessiliflorum (Cistaceae) in the Negev desert of Israel. The symbiosis is vital for both partners' survival under desert conditions. Under desert habitat conditions, ECMs must form symbiosis before entering the dry season. To secure a successful encounter, in the course of evolution, both partners have responded by evolving special signals exchange that facilitates recognition. Members of the Cistaceae family serve as host plants for many important truffles. Conceivably, during evolution a common molecule present in Cistaceae plants was recruited to facilitate successful encounter with ectomycorrhizas. Arbuscular vesicular fungi (AM) are promiscuous in host preferences, in contrast, ECM fungi show specificity to host plants. Accordingly, we hypothesize that H. sessiliflorum secretes a chemotrophic-signaling, which is common to plants hosting ECM fungi belonging to the Pezizales. However, thus far no signaling molecules have been identified in ECM fungi. We developed a bioassay for chemotrophic activity. Fractionation of root exudates revealed a substance with chemotrophic activity and molecular mass of 534. Following the above concept, screening the transcriptome of Terfezia, grown under chemoattraction, discovered genes showing high homology to G proteins-coupled receptors of plant pathogens involved in positive chemotaxis and chemotaxis suppression. This study aimed to identify the active molecule using analytical methods (LC-MS, NMR etc.). This should contribute to our understanding of how ECM fungi communicate with their hosts in the rhizosphere. In line with the ability of Terfezia to form also endomycorrhizal symbiosis like AM fungi, analysis of the mechanisms may likewise be applicable to AM fungi. Developing methods to manipulate fungal growth by the chemoattractant can open new ways to improve inoculation of plants.

Keywords: chemotrophic signal, Helianthemum sessiliflorum, Terfezia boudieri, ECM

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4062 Cross Reactivity of Risperidone in Fentanyl Point of Care Devices

Authors: Barry D. Kyle, Jessica Boyd, Robin Pickersgill, Nicole Squires, Cynthia Balion

Abstract:

Background-Aim: Fentanyl is a highly-potent synthetic μ-opioid receptor agonist used for exceptional pain management. Its main metabolite, norfentanyl, is typically present in urine at significantly high concentrations (i.e. ~20%) representing an effective targeting molecule for immunoassay detection. Here, we evaluated the NCSTM One Step Fentanyl Test Device© and the BTNX Rapid ResponseTM Single Drug Test Strip© point of care (POC) test strips targeting norfentanyl (20 ng/ml) and fentanyl (100 ng/ml) molecules for potential risperidone interference. Methods: POC tests calibrated against norfentanyl (20 ng/ml) used [immunochromatographic] lateral flow devices to provide qualitative results within five minutes of urine sample contact. Results were recorded as negative if lines appeared in the test and control regions according to manufacturer’s instructions. Positive results were recorded if no line appeared in the test region (i.e., control line only visible). Pooled patient urine (n=20), that screened negative for drugs of abuse (using NCS One Step Multi-Line Screen) and fentanyl (using BTNX Rapid Response Strip) was used for spiking studies. Urine was spiked with risperidone alone and with combinations of fentanyl, norfentanyl and/or risperidone to evaluate cross-reactivity in each test device. Results: A positive screen result was obtained when 8,000 ng/mL of risperidone was spiked into drug free urine using the NCS test device. Positive screen results were also obtained in spiked urine samples containing fentanyl and norfentanyl combinations below the cut-off concentrations when 4000 ng/mL risperidone was present using the NCS testing device. There were no screen positive test results using the BTNX test strip with up to 8,000 ng/mL alone or in combination with concentrations of fentanyl and norfentanyl below the cut-off. Both devices screened positive when either fentanyl or norfentanyl exceeded the cut-off threshold in the absence and presence of risperidone. Conclusion: We report that urine samples containing risperidone may give a false positive result using the NCS One Step Fentanyl Test Device.

Keywords: fentanyl, interferences, point of care test, Risperidone

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4061 Optimization of Feeder Bus Routes at Urban Rail Transit Stations Based on Link Growth Probability

Authors: Yu Song, Yuefei Jin

Abstract:

Urban public transportation can be integrated when there is an efficient connection between urban rail lines, however, there are currently no effective or quick solutions being investigated for this connection. This paper analyzes the space-time distribution and travel demand of passenger connection travel based on taxi track data and data from the road network, excavates potential bus connection stations based on potential connection demand data, and introduces the link growth probability model in the complex network to solve the basic connection bus lines in order to ascertain the direction of the bus lines that are the most connected given the demand characteristics. Then, a tree view exhaustive approach based on constraints is suggested based on graph theory, which can hasten the convergence of findings while doing chain calculations. This study uses WEI QU NAN Station, the Xi'an Metro Line 2 terminal station in Shaanxi Province, as an illustration, to evaluate the model's and the solution method's efficacy. According to the findings, 153 prospective stations have been dug up in total, the feeder bus network for the entire line has been laid out, and the best route adjustment strategy has been found.

Keywords: feeder bus, route optimization, link growth probability, the graph theory

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4060 Continuous Blood Pressure Measurement from Pulse Transit Time Techniques

Authors: Chien-Lin Wang, Cha-Ling Ko, Tainsong Chen

Abstract:

Pulse Blood pressure (BP) is one of the vital signs, and is an index that helps determining the stability of life. In this respect, some spinal cord injury patients need to take the tilt table test. While doing the test, the posture changes abruptly, and may cause a patient’s BP to change abnormally. This may cause patients to feel discomfort, and even feel as though their life is threatened. Therefore, if a continuous non-invasive BP assessment system were built, it could help to alert health care professionals in the process of rehabilitation when the BP value is out of range. In our research, BP assessed by the pulse transit time technique was developed. In the system, we use a self-made photoplethysmograph (PPG) sensor and filter circuit to detect two PPG signals and to calculate the time difference. The BP can immediately be assessed by the trend line. According to the results of this study, the relationship between the systolic BP and PTT has a highly negative linear correlation (R2=0.8). Further, we used the trend line to assess the value of the BP and compared it to a commercial sphygmomanometer (Omron MX3); the error rate of the system was found to be in the range of ±10%, which is within the permissible error range of a commercial sphygmomanometer. The continue blood pressure measurement from pulse transit time technique may have potential to become a convenience method for clinical rehabilitation.

Keywords: continous blood pressure measurement, PPG, time transit time, transit velocity

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4059 The Social Aspects of Code-Switching in Online Interaction: The Case of Saudi Bilinguals

Authors: Shirin Alabdulqader

Abstract:

This research aims to investigate the concept of code-switching (CS) between English, Arabic, and the CS practices of Saudi online users via a Translanguaging (TL) lens for more inclusive view towards the nature of the data from the study. It employs Digitally Mediated Communication (DMC), specifically the WhatsApp and Twitter platforms, in order to understand how the users employ online resources to communicate with others on a daily basis. This project looks beyond language and considers the multimodal affordances (visual and audio means) that interlocutors utilise in their online communicative practices to shape their online social existence. This exploratory study is based on a data-driven interpretivist epistemology as it aims to understand how meaning (reality) is created by individuals within different contexts. This project used a mixed-method approach, combining a qualitative and a quantitative approach. In the former, data were collected from online chats and interview responses, while in the latter a questionnaire was employed to understand the frequency and relations between the participants’ linguistic and non-linguistic practices and their social behaviours. The participants were eight bilingual Saudi nationals (both men and women, aged between 20 and 50 years old) who interacted with others online. These participants provided their online interactions, participated in an interview and responded to a questionnaire. The study data were gathered from 194 WhatsApp chats and 122 Tweets. These data were analysed and interpreted according to three levels: conversational turn taking and CS; the linguistic description of the data; and CS and persona. This project contributes to the emerging field of analysing online Arabic data systematically, and the field of multimodality and bilingual sociolinguistics. The findings are reported for each of the three levels. For conversational turn taking, the CS analysis revealed that it was used to accomplish negotiation and develop meaning in the conversation. With regard to the linguistic practices of the CS data, the majority of the code-switched words were content morphemes. The third level of data interpretation is CS and its relationship with identity; two types of identity were indexed; absolute identity and contextual identity. This study contributes to the DMC literature and bridges some of the existing gaps. The findings of this study are that CS by its nature, and most of the findings, if not all, support the notion of TL that multiliteracy is one’s ability to decode multimodal communication, and that this multimodality contributes to the meaning. Either this is applicable to the online affordances used by monolinguals or multilinguals and perceived not only by specific generations but also by any online multiliterates, the study provides the linguistic features of CS utilised by Saudi bilinguals and it determines the relationship between these features and the contexts in which they appear.

Keywords: social media, code-switching, translanguaging, online interaction, saudi bilinguals

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4058 The Application of AI in Developing Assistive Technologies for Non-Verbal Individuals with Autism

Authors: Ferah Tesfaye Admasu

Abstract:

Autism Spectrum Disorder (ASD) often presents significant communication challenges, particularly for non-verbal individuals who struggle to express their needs and emotions effectively. Assistive technologies (AT) have emerged as vital tools in enhancing communication abilities for this population. Recent advancements in artificial intelligence (AI) hold the potential to revolutionize the design and functionality of these technologies. This study explores the application of AI in developing intelligent, adaptive, and user-centered assistive technologies for non-verbal individuals with autism. Through a review of current AI-driven tools, including speech-generating devices, predictive text systems, and emotion-recognition software, this research investigates how AI can bridge communication gaps, improve engagement, and support independence. Machine learning algorithms, natural language processing (NLP), and facial recognition technologies are examined as core components in creating more personalized and responsive communication aids. The study also discusses the challenges and ethical considerations involved in deploying AI-based AT, such as data privacy and the risk of over-reliance on technology. Findings suggest that integrating AI into assistive technologies can significantly enhance the quality of life for non-verbal individuals with autism, providing them with greater opportunities for social interaction and participation in daily activities. However, continued research and development are needed to ensure these technologies are accessible, affordable, and culturally sensitive.

Keywords: artificial intelligence, autism spectrum disorder, non-verbal communication, assistive technology, machine learning

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4057 Information and Communication Technology Learning between Parents and High School Students

Authors: Yu-Mei Tseng, Chih-Chun Wu

Abstract:

As information and communication technology (ICT) has become a part of people’s lives, most teenagers born after the 1980s and grew up in internet generation are called digital natives. Meanwhile, those teenagers’ parents are called digital immigrants. They need to keep learning new skills of ICT. This study investigated that high school students helped their parents set up social network services (SNS) and taught them how to use ICT. This study applied paper and pencil anonymous questionnaires that asked the ICT learning and ICT products using in high school students’ parents. The sample size was 2,621 high school students, including 1,360 (51.9%) males and 1,261 (48.1%) females. The sample was from 12 high school and vocational high school in central Taiwan. Results from paired sample t-tests demonstrated regardless genders, both male and female high school students help mothers set up Facebook and LINE more often than fathers. In addition, both male and female high school students taught mothers to use ICT more often than fathers. Meanwhile, both male and female high school students teach mothers to use SNS more often than fathers. The results showed that intergenerational ICT teaching occurred more often between mothers and her children than fathers. It could imply that mothers play a more important role in family ICT learning than fathers, or it could be that mothers need more help regarding ICT than fathers. As for gender differences, results from the independent t-tests showed that female high school students were more likely than male ones to help their parents setup Facebook and LINE. In addition, compared to male high school students, female ones were more likely to teach their parents to use smartphone, Facebook and LINE. However, no gender differences were detected in teaching mothers. The gender differences results suggested that female teenagers offer more helps to their parents regarding ICT learning than their male counterparts. As for area differences, results from the independent t-tests showed that the high school in remote area students were more likely than metropolitan ones to teach parents to use computer, search engine and download files of audio and video. The area differences results might indicate that remote area students were more likely to teach their parents how to use ICT. The results from this study encourage children to help and teach their parents with ICT products.

Keywords: adult ICT learning, family ICT learning, ICT learning, urban-rural gap

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4056 Mixing Behaviors of Shear-Thinning Fluids in Serpentine-Channel Micromixers

Authors: Rei-Tang Tsai, Chih-Yang Wu, Chia-Yuan Chang, Ming-Ying Kuo

Abstract:

This study aims to investigate the mixing behaviors of deionized (DI) water and carboxymethyl cellulose (CMC) solutions in C-shaped serpentine micromixers over a wide range of flow conditions. The flow of CMC solutions exhibits shear-thinning behaviors. Numerical simulations are performed to investigate the effects of the mean flow speed, fluid properties and geometry parameters on flow and mixing in the micromixers with serpentine channel of the same overall channel length. From the results, we can find the following trends. When fluid mixing is dominated by convection, the curvature-induced vortices enhance fluid mixing effectively. The mixing efficiency of a micromixer consisting of semicircular C-shaped repeating units with a smaller center-line radius is better than that of a micromixer consisting of major-segment repeating units with a larger center-line radius. The viscosity of DI water is less than the overall average apparent viscosity of CMC solutions, and so the effect of curvature-induced vortices on fluid mixing in DI water is larger than that in CMC solutions for the cases with the same mean flow speed.

Keywords: curved channel, microfluidics, mixing, non-newtonian fluids, vortex

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4055 Ionophore-Based Materials for Selective Optical Sensing of Iron(III)

Authors: Natalia Lukasik, Ewa Wagner-Wysiecka

Abstract:

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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4054 A Dynamic Analysis of the Facts of Language and Communication: The Case of French in Algeria

Authors: Farouk A. N. Bouhadiba

Abstract:

This work explores some sociolinguistic and educational aspects concerning the place and the role of French in Algeria. The observation of facts on language and communication in Algeria is analyzed from a dynamic perspective of Language at work. The question raised is to highlight the positive and negative aspects of a local adaptation of French in Algeria compared to the standard form of French in France. Some utilitarian and vehicular aspects of French in Algeria are presented and explained. The issue at stake here is to highlight the convergences and divergences that the cohabitation of languages of different genetic and political statuses (Arabic / French) entails, while these two languages are characterized by geographical proximity and historical bonds. The question of the programs of foreign language teaching in Algeria and of that of French in particular is raised and discussed.

Keywords: French, Algeria, cohabitation, nativization, teaching, communication

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4053 Design of Single Point Mooring Buoy System by Parametric Analysis

Authors: Chul-Hee Jo, Do-Youb Kim, Seok-Jin Cho, Yu-Ho Rho

Abstract:

The Catenary Anchor Leg Mooring (CALM) Single Point Mooring (SPM) buoy system is the most popular and widely used type of offshore loading terminals. SPM buoy mooring systems have been deployed worldwide for a variety of applications, water depths and vessel sizes ranging from small production carriers to Very Large Crude Carriers (VLCCs). Because of safe and easy berthing and un-berthing operations, the SPM buoy mooring system is also preferred for offshore terminals. The SPM buoy consists of a buoy that is permanently moored to the seabed by means of multiple mooring lines. The buoy contains a bearing system that allows a part of it to rotate around the moored geostatic part. When moored to the rotating part of the buoy, a vessel is able to freely weathervane around the buoy. This study was verified the effects of design variables in order to design an SPM buoy mooring system through parametric analysis. The design variables have independent and nonlinear characteristics. Using parametric analysis, this research was found that the fairlead departure angle, wave height and period, chain diameter and line length effect to the mooring top tension, buoy excursion and line layback.

Keywords: Single Point Mooring (SPM), Catenary Anchor Leg Mooring(CALM), design variables, parametric analysis, mooring system optimization

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4052 Existential and Possessive Constructions in Modern Standard Arabic Two Strategies Reflecting the Ontological (Non-)Autonomy of Located or Possessed Entities

Authors: Fayssal Tayalati

Abstract:

Although languages use very divergent constructional strategies, all existential constructions appear to invariably involve an implicit or explicit locative constituent. This locative constituent either surface as a true locative phrase or are realized as a possessor noun phrase. However, while much research focuses on the supposed underlying syntactic relation of locative and possessive existential constructions, not much is known about possible semantic factors that could govern the choice between these constructions. The main question that we address in this talk concerns the choice between the two related constructions in Modern Standard Arabic (MAS). Although both are used to express the existence of something somewhere, we can distinguish three contexts: First, for some types of entities, only the EL construction is possible (e.g. (1a) ṯammata raǧulun fī l-ḥadīqati vs. (1b) *(kāna) ladā l-ḥadīqati raǧulun). Second, for other types of entities, only the possessive construction is possible (e.g. (2a) ladā ṭ-ṭawilati aklun dāʾiriyyun vs. (2b) *ṯammata šaklun dāʾiriyyun ladā/fī ṭ-ṭawilati). Finally, for still other entities, both constructions can be found (e.g. (3a) ṯammata ḥubbun lā yūṣafu ladā ǧārī li-zawǧati-hi and (3b) ladā ǧārī ḥubbun lā yūṣafu li-zawǧati-hi). The data covering a range of ontologically different entities (concrete objects, events, body parts, dimensions, essential qualities, feelings, etc.) shows that the choice between the existential locative and the possessive constructions is closely linked to the conceptual autonomy of the existential theme with respect to its location or to the whole that it is a part of. The construction with ṯammata is the only possible one to express the existence of a fully autonomous (i.e. nondependent) entity (concrete objects (e.g.1) and abstract objects such as events, especially the ones that Grimshaw called ‘simple events’). The possessive construction with (kāna) ladā is the only one used to express the existence of fully non-autonomous (i.e. fully dependent on a whole) entities (body parts, dimensions (e.g. 2), essential qualities). The two constructions alternate when the existential theme is conceptually dependent but separable of the whole, either because it has an autonomous (independent) existence of the given whole (spare parts of an object), or because it receives a relative autonomy in the speech through a modifier (accidental qualities, feelings (e.g. 3a, 3b), psychological states, among some other kinds of themes). In this case, the modifier expresses an approximate boundary on a scale, and provides relative autonomy to the entity. Finally, we will show that kinship terms (e.g. son), which at first sight may seem to constitute counterexamples to our hypothesis, are nonetheless supported by it. The ontological (non-)autonomy of located or possessed entities is also reflected by morpho-syntactic properties, among them the use and the choice of determiners, pluralisation and the behavior of entities in the context of associative anaphora.

Keywords: existence, possession, autonomous entities, non-autonomous entities

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4051 Delineation of Soil Physical Properties Using Electrical Conductivity, Case Study: Volcanic Soil Simulation Model

Authors: Twin Aji Kusumagiani, Eleonora Agustine, Dini Fitriani

Abstract:

The value changes of soil physical properties in the agricultural area are giving impacts on soil fertility. This can be caused by excessive usage of inorganic fertilizers and imbalances on organic fertilization. Soil physical parameters that can be measured include soil electrical conductivity, water content volume, soil porosity, dielectric permittivity, etc. This study used the electrical conductivity and volume water content as the measured physical parameters. The study was conducted on volcanic soil obtained from agricultural land conditioned with NPK fertilizer and salt in a certain amount. The dimension of the conditioned soil being used is 1 x 1 x 0.5 meters. By using this method, we can delineate the soil electrical conductivity value of land due to changes in the provision of inorganic NPK fertilizer and the salinity in the soil. Zone with the additional 1 kg of salt has the dimension of 60 cm in width, 20 cm in depth and 1 cm in thickness while zone with the additional of 10 kg NPK fertilizer has the dimensions of 70 cm in width, 20 cm in depth and 3 cm in thickness. This salt addition resulted in EC values changes from the original condition. Changes of the EC value tend to occur at a depth of 20 to 40 cm on the line 1B at 9:45 dS/cm and line 1C of 9.35 dS/cm and tend to have the direction to the Northeast.

Keywords: EC, electrical conductivity, VWC, volume water content, NPK fertilizer, salt, volcanic soil

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4050 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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4049 [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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4048 Attribute Analysis of Quick Response Code Payment Users Using Discriminant Non-negative Matrix Factorization

Authors: Hironori Karachi, Haruka Yamashita

Abstract:

Recently, the system of quick response (QR) code is getting popular. Many companies introduce new QR code payment services and the services are competing with each other to increase the number of users. For increasing the number of users, we should grasp the difference of feature of the demographic information, usage information, and value of users between services. In this study, we conduct an analysis of real-world data provided by Nomura Research Institute including the demographic data of users and information of users’ usages of two services; LINE Pay, and PayPay. For analyzing such data and interpret the feature of them, Nonnegative Matrix Factorization (NMF) is widely used; however, in case of the target data, there is a problem of the missing data. EM-algorithm NMF (EMNMF) to complete unknown values for understanding the feature of the given data presented by matrix shape. Moreover, for comparing the result of the NMF analysis of two matrices, there is Discriminant NMF (DNMF) shows the difference of users features between two matrices. In this study, we combine EMNMF and DNMF and also analyze the target data. As the interpretation, we show the difference of the features of users between LINE Pay and Paypay.

Keywords: data science, non-negative matrix factorization, missing data, quality of services

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4047 Generation and Diagnostics of Atmospheric Pressure Dielectric Barrier Discharge in Argon/Air

Authors: R. Shrestha, D. P. Subedi, R. B. Tyata, C. S. Wong,

Abstract:

In this paper, a technique for the determination of electron temperatures and electron densities in atmospheric pressure Argon/air discharge by the analysis of optical emission spectra (OES) is reported. The discharge was produced using a high voltage (0-20) kV power supply operating at a frequency of 27 kHz in parallel electrode system, with glass as dielectric. The dielectric layers covering the electrodes act as current limiters and prevent the transition to an arc discharge. Optical emission spectra in the range of (300nm-850nm) were recorded for the discharge with different inter electrode gap keeping electric field constant. Electron temperature (Te) and electron density (ne) are estimated from electrical and optical methods. Electron density was calculated using power balance method. The optical methods are related with line intensity ratio from the relative intensities of Ar-I and Ar-II lines in Argon plasma. The electron density calculated by using line intensity ratio method was compared with the electron density calculated by stark broadening method. The effect of dielectric thickness on plasma parameters (Te and ne) have also been studied and found that Te and ne increases as thickness of dielectric decrease for same inter electrode distance and applied voltage.

Keywords: electron density, electron temperature, optical emission spectra,

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4046 Students’ learning Effects in Physical Education between Sport Education Model with TPSR and Traditional Teaching Model with TPSR

Authors: Yi-Hsiang Pan, Chen-Hui Huang, Ching-Hsiang Chen, Wei-Ting Hsu

Abstract:

The purposes of the study were to explore the students' learning effect of physical education curriculum between merging Teaching Personal and Social Responsibility (TPSR) with sport education model and TPSR with traditional teaching model, which these learning effects included sport self-efficacy, sport enthusiastic, group cohesion, responsibility and game performance. The participants include 3 high school physical education teachers and 6 physical education classes, 133 participants with experience group 75 students and control group 58 students, and each teacher taught an experimental group and a control group for 16 weeks. The research methods used questionnaire investigation, interview, focus group meeting. The research instruments included personal and social responsibility questionnaire, sport enthusiastic scale, group cohesion scale, sport self-efficacy scale and game performance assessment instrument. Multivariate Analysis of covariance and Repeated measure ANOVA were used to test difference of students' learning effects between merging TPSR with sport education model and TPSR with traditional teaching model. The findings of research were: 1) The sport education model with TPSR could improve students' learning effects, including sport self-efficacy, game performance, sport enthusiastic, group cohesion and responsibility. 2) The traditional teaching model with TPSR could improve students' learning effect, including sport self-efficacy, responsibility and game performance. 3) the sport education model with TPSR could improve more learning effects than traditional teaching model with TPSR, including sport self-efficacy, sport enthusiastic,responsibility and game performance. 4) Based on qualitative data about learning experience of teachers and students, sport education model with TPSR significant improve learning motivation, group interaction and game sense. The conclusions indicated sport education model with TPSR could improve more learning effects in physical education curriculum. On other hand, the curricular projects of hybrid TPSR-Sport Education model and TPSR-Traditional Teaching model are both good curricular projects of moral character education, which may be applied in school physical education.

Keywords: character education, sport season, game performance, sport competence

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4045 Like a Bridge over Troubled Waters: The Value of Joint Learning Programs in Intergroup Identity-Based Conflict in Israel

Authors: Rachelly Ashwall, Ephraim Tabory

Abstract:

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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4044 Results of the Field-and-Scientific Study in the Water Area of the Estuaries of the Major Rivers of the Black Sea and Sea Ports on the Territory of Georgia

Authors: Ana Gavardashvili

Abstract:

The field-and-scientific studies to evaluate the modern ecological state in the water area of the estuaries of the major water-abundant rivers in the coastal line of the Black Sea (Chorokhi, Kintrishi, Natanebi, Supsa, Khobistskali, Rioni and Enguri) and sea ports (Batumi, Poti) and sea terminals of the oil pipeline (Baku-Tbilisi-Supsa, Kulevi) were accomplished in the months of June and July of 2015. GPS coordinates and GIS programs were used to fix the areas of the estuaries of the above-listed rivers on a digital map, with their values varying within the limits of 0,861 and 20,390 km2. Water samples from the Black Sea were taken from the river estuaries and sea ports during the field works, with their statistical series of 125 points. The temperatures of air (t2) and water in the Black Sea (t1) were measured locally, and their relative value is (t1 /t2 ) = 0,69 – 0,92. 125 water samples taken from the study object in the Black Sea coastal line were subject to laboratory analysis, and it was established that the Black Sea acidity (pH) changes within the limits of 7,71 – 8,22 in the river estuaries and within 8,42 - 8,65 in the port water areas and at oil terminals. As for the Sea water salinity index (TDS), it changes within the limits of 6,15 – 12,67 in the river estuaries, and (TDS) = 11,80 – 13,67 in the port water areas and at oil terminals. By taking the gained data and climatic changes into account, by using the theories of reliability and risk at the following stage, the nature of the changes of the function of the Black Sea ecological parameters will be established.

Keywords: acidity, estuary, salinity, sea

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4043 Feasibility Studies through Quantitative Methods: The Revamping of a Tourist Railway Line in Italy

Authors: Armando Cartenì, Ilaria Henke

Abstract:

Recently, the Italian government has approved a new law for public contracts and has been laying the groundwork for restarting a planning phase. The government has adopted the indications given by the European Commission regarding the estimation of the external costs within the Cost-Benefit Analysis, and has been approved the ‘Guidelines for assessment of Investment Projects’. In compliance with the new Italian law, the aim of this research was to perform a feasibility study applying quantitative methods regarding the revamping of an Italian tourist railway line. A Cost-Benefit Analysis was performed starting from the quantification of the passengers’ demand potentially interested in using the revamped rail services. The benefits due to the external costs reduction were also estimated (quantified) in terms of variations (with respect to the not project scenario): climate change, air pollution, noises, congestion, and accidents. Estimations results have been proposed in terms of the Measure of Effectiveness underlying a positive Net Present Value equal to about 27 million of Euros, an Internal Rate of Return much greater the discount rate, a benefit/cost ratio equal to 2 and a PayBack Period of 15 years.

Keywords: cost-benefit analysis, evaluation analysis, demand management, external cost, transport planning, quality

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4042 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

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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4041 Investigating Universals of Rhetoric

Authors: Nasreddin Ahmed

Abstract:

Despite the ostensible extant differences amongst world languages’ structures that have culminated in the divergence in orthographic, phonological, morphological, and syntactic systems that each language has, research in cognitive linguistic strives to establish the claim that such differences are merely prima facie of a totalized universal system of signification.Linguists , since Chomsky, have never given up on the attempt to establish linguistic descriptive model that espouses a perspective in which every human language has a slot . Concurring with claim that the so-called rhetorical devices are pervasive phenomena and not literary-specific , the present paper aspires to voice the claim that rhetorical devices not only ubiquitous in all levels of a particular language but also a universal linguistic phenomena. Using illustrations from Arabic and Englishthe paper intend to provide data-supported evidence that human beings are universally using similar rhetorical, albeit given different appellations.

Keywords: language, rhetoric, syntax, stylistics

Procedia PDF Downloads 96