Search results for: optical music recognition
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3886

Search results for: optical music recognition

2446 Music, Politics and Modernisation in China: An Analysis of 'Red Detachment of Women'

Authors: Lei Ping

Abstract:

The Western discourse of ‘modernity’ along with its objects, ideologies, and culture are brought to Imperial China by force of arms which confronted Chinese traditions. The struggle and conflicts between ‘Zhong’ (Chinese) and ‘Wai' (foreign), ‘Jiu’(Old) and ‘Xin’(New) are continuous during the turbulent times of 19th Century China. Since the foundation of the People’s Republic in 1949, China has gone through radical social, economic and cultural reform under the Communist Party’s highly centralised and autocratic political regime. The regime and Chairman Mao’s eagerness to identify the new China and establish a revolutionary mono-culture have increased political influence on the modernisation process. The ten years of Cultural Revolution (1966-76) have commonly been neglected and separated from China’s modern history due to its political, emotional and various other associations. Its cultural productions which dictated the Chinese stages during this period, namely the yangbanxi (Model Works), are largely viewed as political propaganda material with little or no artistic value in the nation’s cultural development. This paper argues that far from being anti modernisation of culture, the yangbanxi carry continuities that originate from before the cultural revolution and influence later cultural productions up till today. The focus of the paper is on Hongse Niangzijun (The Red Detachment of Women), a ballet yangbanxi (Model Works) which was performed to President Nixon during his visit to China in 1972. It depicts the female soldier Wu Qionghua’s life story: a transformation from a peasant girl to a mature communist soldier. The first part of the paper begins with an introduction to the cultural, social and political contexts under which the ballet was created and made a yangbanxi (Model work). The second part examines the application of musical devices (e.g. instrumentation, leitmotif), ranging from typical Western techniques to Chinese musical and theatrical traditions. By analysing, connecting and comparing these musical devices of various origins, the paper illustrates that the yangbanxi (Model Works) largely contributes to the ever-present, continuing and evolving modernisation of contemporary Chinese culture.

Keywords: cultural revolution, Hongse Niangzijun (Red Detachment of Women), modern China, music, Yangbanxi (model works)

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2445 Preliminary Study of Gold Nanostars/Enhanced Filter for Keratitis Microorganism Raman Fingerprint Analysis

Authors: Chi-Chang Lin, Jian-Rong Wu, Jiun-Yan Chiu

Abstract:

Myopia, ubiquitous symptom that is necessary to correct the eyesight by optical lens struggles many people for their daily life. Recent years, younger people raise interesting on using contact lens because of its convenience and aesthetics. In clinical, the risk of eye infections increases owing to the behavior of incorrectly using contact lens unsupervised cleaning which raising the infection risk of cornea, named ocular keratitis. In order to overcome the identification needs, new detection or analysis method with rapid and more accurate identification for clinical microorganism is importantly needed. In our study, we take advantage of Raman spectroscopy having unique fingerprint for different functional groups as the distinct and fast examination tool on microorganism. As we know, Raman scatting signals are normally too weak for the detection, especially in biological field. Here, we applied special SERS enhancement substrates to generate higher Raman signals. SERS filter we designed in this article that prepared by deposition of silver nanoparticles directly onto cellulose filter surface and suspension nanoparticles - gold nanostars (AuNSs) also be introduced together to achieve better enhancement for lower concentration analyte (i.e., various bacteria). Research targets also focusing on studying the shape effect of synthetic AuNSs, needle-like surface morphology may possible creates more hot-spot for getting higher SERS enhance ability. We utilized new designed SERS technology to distinguish the bacteria from ocular keratitis under strain level, and specific Raman and SERS fingerprint were grouped under pattern recognition process. We reported a new method combined different SERS substrates can be applied for clinical microorganism detection under strain level with simple, rapid preparation and low cost. Our presenting SERS technology not only shows the great potential for clinical bacteria detection but also can be used for environmental pollution and food safety analysis.

Keywords: bacteria, gold nanostars, Raman spectroscopy surface-enhanced Raman scattering filter

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2444 Highly Accurate Target Motion Compensation Using Entropy Function Minimization

Authors: Amin Aghatabar Roodbary, Mohammad Hassan Bastani

Abstract:

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

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

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2443 Nickel Substituted Cobalt Ferrites via Ceramic Rout Approach: Exploration of Structural, Optical, Dielectric and Electrochemical Behavior for Pseudo-Capacitors

Authors: Talat Zeeshan

Abstract:

Nickel doped cobalt ferrites 〖(Co〗_(1-x) Ni_x Fe_2 O_4) has been synthesized with the variation of Ni dopant (x=0.0, 0.25, 0.50, 0.75) by ball milling route at 150 RPM for 3hrs. The impact of nickel on Co ferrites has been investigated by using various approaches of characterization such as XRD (X-Ray diffraction), SEM (Scanning electron microscopy, FTIR (Fourier transform infrared spectroscopy), UV-Vis spectroscopy, LCR meter and CV (Cyclic voltammetry). The cubic structure of the nanoparticles confirmed by the XRD data, the increase in Ni dopant reduces the crystallite size. FTIR spectroscopy has been employed in order to analyze various functional groups. The agglomerated morphology of the particles has been observed by SEM images.. UV-Vis analysis reveals that the optical energy bandgap progressively rises with nickel doping, from 1.50 eV to 2.02 eV. The frequency range of 20 Hz to 20 MHz has been used for dielectric evaluation, where dielectric parameters such as AC conductivity, tan loss, and dielectric constant are examined. When the frequency of the applied AC field rises the AC conductivity increases, while the dielectric constant and tan loss constantly decrease. The pseudocapacitive behavior revealed by the CV curve showed that at high scan rates, specific capacitance values (Cs) are low, whereas at low scan rates, they are high. At the low scan rate of 10 mVs-1, the maximum specific capacitance of 244.4 Fg-1 has been attained at x = 0.75. Nickel doped cobalt ferrites electrodes have incredible electrochemical characteristics that make them a promising option for pseudo capacitor applications.

Keywords: lattice parameters, crystallite size, pseudo capacitor, band gap: magnetic material, energy band gap

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2442 Upconversion Nanomaterials for Applications in Life Sciences and Medicine

Authors: Yong Zhang

Abstract:

Light has proven to be useful in a wide range of biomedical applications such as fluorescence imaging, photoacoustic imaging, optogenetics, photodynamic therapy, photothermal therapy, and light controlled drug/gene delivery. Taking photodynamic therapy (PDT) as an example, PDT has been proven clinically effective in early lung cancer, bladder cancer, head, and neck cancer and is the primary treatment for skin cancer as well. However, clinical use of PDT is severely constrained by the low penetration depth of visible light through thick tissue, limiting its use to target regions only a few millimeters deep. One way to enhance the range is to use invisible near-infrared (NIR) light within the optical window (700–1100nm) for biological tissues, extending the depth up to 1cm with no observable damage to the intervening tissue. We have demonstrated use of NIR-to-visible upconversion fluorescent nanoparticles (UCNPs), emitting visible fluorescence when excited by a NIR light at 980nm, as a nanotransducer for PDT to convert deep tissue-penetrating NIR light to visible light suitable for activating photosensitizers. The unique optical properties of UCNPs enable the upconversion wavelength to be tuned and matched to the activation absorption wavelength of the photosensitizer. At depths beyond 1cm, however, tissue remains inaccessible to light even within the NIR window, and this critical depth limitation renders existing phototherapy ineffective against most deep-seated cancers. We have demonstrated some new treatment modalities for deep-seated cancers based on UCNP hydrogel implants and miniaturized, wirelessly powered optoelectronic devices for light delivery to deep tissues.

Keywords: upconversion, fluorescent, nanoparticle, bioimaging, photodynamic therapy

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2441 DWDM Network Implementation in the Honduran Telecommunications Company "Hondutel"

Authors: Tannia Vindel, Carlos Mejia, Damaris Araujo, Carlos Velasquez, Darlin Trejo

Abstract:

The DWDM (Dense Wavelenght Division Multiplexing) is in constant growth around the world by consumer demand to meet their needs. Since its inception in this operation arises the need for a system which enable us to expand the communication of an entire nation to improve the computing trends of their societies according to their customs and geographical location. The Honduran Company of Telecommunications (HONDUTEL), provides the internet services and data transport technology with a PDH and SDH, which represents in the Republic of Honduras C. A., the option of viability for the consumer in terms of purchase value and its ease of acquisition; but does not have the efficiency in terms of technological advance and represents an obstacle that limits the long-term socio-economic development in comparison with other countries in the region and to be able to establish a competition between telecommunications companies that are engaged in this heading. For that reason we propose to establish a new technological trend implemented in Europe and that is applied in our country that allows us to provide a data transfer in broadband as it is DWDM, in this way we will have a stable service and quality that will allow us to compete in this globalized world, and that must be replaced by one that would provide a better service and which must be in the forefront. Once implemented the DWDM is build upon the existing resources, such as the equipment used, and you will be given life to a new stage providing a business image to the Republic of Honduras C,A, as a nation, to ensure the data transport and broadband internet to a meaningful relationship. Same benefits in the first instance to existing customers and to all the institutions were bidden to these public and private need of such services.

Keywords: demultiplexers, light detectors, multiplexers, optical amplifiers, optical fibers, PDH, SDH

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2440 Preprocessing and Fusion of Multiple Representation of Finger Vein patterns using Conventional and Machine Learning techniques

Authors: Tomas Trainys, Algimantas Venckauskas

Abstract:

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

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

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2439 Human Gesture Recognition for Real-Time Control of Humanoid Robot

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

Abstract:

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

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

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2438 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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2437 Visual Speech Perception of Arabic Emphatics

Authors: Maha Saliba Foster

Abstract:

Speech perception has been recognized as a bi-sensory process involving the auditory and visual channels. Compared to the auditory modality, the contribution of the visual signal to speech perception is not very well understood. Studying how the visual modality affects speech recognition can have pedagogical implications in second language learning, as well as clinical application in speech therapy. The current investigation explores the potential effect of speech visual cues on the perception of Arabic emphatics (AEs). The corpus consists of 36 minimal pairs each containing two contrasting consonants, an AE versus a non-emphatic (NE). Movies of four Lebanese speakers were edited to allow perceivers to have partial view of facial regions: lips only, lips-cheeks, lips-chin, lips-cheeks-chin, lips-cheeks-chin-neck. In the absence of any auditory information and relying solely on visual speech, perceivers were above chance at correctly identifying AEs or NEs across vowel contexts; moreover, the models were able to predict the probability of perceivers’ accuracy in identifying some of the COIs produced by certain speakers; additionally, results showed an overlap between the measurements selected by the computer and those selected by human perceivers. The lack of significant face effect on the perception of AEs seems to point to the lips, present in all of the videos, as the most important and often sufficient facial feature for emphasis recognition. Future investigations will aim at refining the analyses of visual cues used by perceivers by using Principal Component Analysis and including time evolution of facial feature measurements.

Keywords: Arabic emphatics, machine learning, speech perception, visual speech perception

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2436 My Perfect Partner: Creative Methods in Relationship Education

Authors: Janette Porter, Kay Standing

Abstract:

The paper presents our experiences of working in both mainstream and Special Education Needs and Disabilities (SEND) schools in England from 2012-2019, using creative methodologies to deliver and evaluate healthy relationship education. It aims to explore to explore how young people's perceptions of relationships and their "perfect partner" are mediated by factors such as gender, body image, and social media. It will be an interactive session, inviting participants to reflect on their own experiences of relationship education, and to take part in an example of a classroom activity of 'a perfect partner'. Young people aged 16-25 are most at risk of relationship abuse and intimate partner violence. This can be enacted both on the body, through physical and sexual violence, but also emotional and psychological abuse. In England and Wales relationship education became compulsory in schools in September 2020. There is increasing recognition for the need for whole school approaches to prevent gender-based violence, in particular domestic abuse, from happening in the first place and for equipping schools to feel more confident supporting young people affected by gender-based violence. The project used creative methods, including arts, drama, music, poetry, song, and creative writing, to engage participants in sensitive topics related to relationship education. Interactive workshops with pupils aged 11-19 enabled young people to express themselves freely, pupils then used drama to share their knowledge with their peer group. We co-produced material with young people, including an accessible resource pack for use in SEND schools, particularly for children with visual and sensory impairments. The project was evaluated by questionnaires and interviews with pupils. The paper also reflects on the ethical issues involved in the research. After the project, young people had a better understanding of healthy and unhealthy relationships, improved knowledge of the early warning signs of abuse and knew where to go to for help and advice. It found that creative methods are an effective way to engage young people in relationship education and sensitive topics. We argue that age and ability appropriate relationship education should be compulsory across the curriculum and that implementing creative and art-based approaches to address sensitive topics can enhance the effectiveness of relationship education programs in promoting healthy relationships and preventing abuse. The paper provides academic and practitioner perspectives, providing a reflection on our research, looking at practical, methodological, and ethical issues involved in research on Gender Based Violence with young people in a school setting.

Keywords: relationship education, healthy relationships, creative methods, young people

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2435 Cytotoxic and Biocompatible Evaluation of Silica Coated Silver Nanoparticle Against Nih-3t3 Cells

Authors: Chen-En Lin, Lih-Rou Rau, Jiunn-Woei Liaw, Shiao-Wen Tsai

Abstract:

The unique optical properties of plasmon resonance metallic particles have attracted considerable applications in the fields of physics, chemistry and biology. Metal-Enhanced Fluorescence (MEF) effect is one of the useful applications. MEF effect stated that fluorescence intensity can be quenched or be enhanced depending on the distance between fluorophores and the metal nanoparticles. Silver nanoparticles have used widely in antibacterial studies. However, the major limitation for silver nanoparticles (AgNPs) in biomedical application is well-known cytotoxicity on cells. There were numerous literatures have been devoted to overcome the disadvantage. The aim of the study is to evaluate the cytotoxicity and biocompatibility of silica coated AgNPs against NIH-3T3 cells. The results were shown that NIH-3T3 cells started to detach, shrink, become rounded and finally be irregular in shape after 24 h of exposure at 10 µg/ml AgNPs. Besides, compared with untreated cells, the cell viability significantly decreased to 60% and 40% which were exposed to 10 µg/ml and 20 µg/ml AgNPs respectively. The result was consistent with previously reported findings that AgNPs induced cytotoxicity was concentration dependent. However, the morphology and cell viability of cells appeared similar to the control group when exposed to 20 µg/ml of silica coated AgNPs. We further utilized the dark-field hyperspectral imaging system to analysis the optical properties of the intracellular nanoparticles. The image displayed that the red shift of the surface plasmonic resonances band of the enclosed AgNPs further confirms the agglomerate of the AgNPs rather than their distribution in cytoplasm. In conclusion, the study demonstrated the silica coated of AgNPs showed well biocompatibility and significant lower cytotoxicity compared with bare AgNPs.

Keywords: silver nanoparticles, silica, cell viability, morphology

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2434 Optical Properties of Nanocrystalline Europium-Yttrium Titanate EuYTi2O7

Authors: J. Mrazek, R. Skala, S. Bysakh, Ivan Kasik

Abstract:

Lanthanide-doped yttrium titanium oxides, which crystallize in a pyrochlore structure with general formula (RExY1-x)2Ti2O7 (RE=rare earth element), have been extensively investigated in recent years for their interesting physical and chemical properties. Despite that the pure pyrochlore structure does not present luminescence ability, the presence of yttrium ions in the pyrochlore structure significantly improves the luminescence properties of the RE. Moreover, the luminescence properties of pyrochlores strongly depend on the size of formed nanocrystals. In this contribution, we present a versatile sol-gel synthesis of nanocrystalline EuYTi2O7pyrochlore. The nanocrystalline powders and thin films were prepared by the condensation of titanium(IV)butoxide with europium(III) chloride followed by the calcination. The introduced method leads to the formation of the highly-homogenous nanocrystalline EuYTi2O7 with tailored grain size ranging from 20 nm to 200 nm. The morphology and the structure of the formed nanocrystals are linked to the luminescence properties of Eu3+ ions incorporated into the pyrochlore lattice. The results of XRD and HRTEM analysis show that the Eu3+ and Y3+ ions are regularly distributed inside the lattice. The lifetime of Eu3+ ions in calcinated powders is regularly decreasing from 140 us to 68 us and the refractive index of prepared thin films regularly increases from 2.0 to 2.45 according to the calcination temperature. The shape of the luminescence spectra and the decrease of the lifetime correspond with the crystallinity of prepared powders. The results present fundamental information about the effect of the size of the nanocrystals to their luminescence properties. The promising application of prepared nanocrystals in the field of lasers and planar optical amplifiers is widely discussed in the contribution.

Keywords: europium, luminescence, nanocrystals, sol-gel

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2433 Opto-Electronic Properties and Structural Phase Transition of Filled-Tetrahedral NaZnAs

Authors: R. Khenata, T. Djied, R. Ahmed, H. Baltache, S. Bin-Omran, A. Bouhemadou

Abstract:

We predict structural, phase transition as well as opto-electronic properties of the filled-tetrahedral (Nowotny-Juza) NaZnAs compound in this study. Calculations are carried out by employing the full potential (FP) linearized augmented plane wave (LAPW) plus local orbitals (lo) scheme developed within the structure of density functional theory (DFT). Exchange-correlation energy/potential (EXC/VXC) functional is treated using Perdew-Burke and Ernzerhof (PBE) parameterization for generalized gradient approximation (GGA). In addition to Trans-Blaha (TB) modified Becke-Johnson (mBJ) potential is incorporated to get better precision for optoelectronic properties. Geometry optimization is carried out to obtain the reliable results of the total energy as well as other structural parameters for each phase of NaZnAs compound. Order of the structural transitions as a function of pressure is found as: Cu2Sb type → β → α phase in our study. Our calculated electronic energy band structures for all structural phases at the level of PBE-GGA as well as mBJ potential point out; NaZnAs compound is a direct (Γ–Γ) band gap semiconductor material. However, as compared to PBE-GGA, mBJ potential approximation reproduces higher values of fundamental band gap. Regarding the optical properties, calculations of real and imaginary parts of the dielectric function, refractive index, reflectivity coefficient, absorption coefficient and energy loss-function spectra are performed over a photon energy ranging from 0.0 to 30.0 eV by polarizing incident radiation in parallel to both [100] and [001] crystalline directions.

Keywords: NaZnAs, FP-LAPW+lo, structural properties, phase transition, electronic band-structure, optical properties

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2432 Chemical Fabrication of Gold Nanorings: Controlled Reduction and Optical Tuning for Nanomedicine Applications

Authors: Mehrnaz Mostafavi, Jalaledin Ghanavi

Abstract:

This research investigates the production of nanoring structures through a chemical reduction approach, exploring gradual reduction processes assisted by reductant agents, leading to the formation of these specialized nanorings. The study focuses on the controlled reduction of metal atoms within these agents, crucial for shaping these nanoring structures over time. The paper commences by highlighting the wide-ranging applications of metal nanostructures across fields like Nanomedicine, Nanobiotechnology, and advanced spectroscopy methods such as Surface Enhanced Raman Spectroscopy (SERS) and Surface Enhanced Infrared Absorption Spectroscopy (SEIRA). Particularly, gold nanoparticles, especially in the nanoring configuration, have gained significant attention due to their distinctive properties, offering accessible spaces suitable for sensing and spectroscopic applications. The methodology involves utilizing human serum albumin as a reducing agent to create gold nanoparticles through a chemical reduction process. This process involves the transfer of electrons from albumin's carboxylic groups, converting them into carbonyl, while AuCl4− acquires electrons to form gold nanoparticles. Various characterization techniques like Ultraviolet–visible spectroscopy (UV-Vis), Atomic-force microscopy (AFM), and Transmission electron microscopy (TEM) were employed to examine and validate the creation and properties of the gold nanoparticles and nanorings. The findings suggest that precise and gradual reduction processes, in conjunction with optimal pH conditions, play a pivotal role in generating nanoring structures. Experiments manipulating optical properties revealed distinct responses in the visible and infrared spectrums, demonstrating the tunability of these nanorings. Detailed examinations of the morphology confirmed the formation of gold nanorings, elucidating their size, distribution, and structural characteristics. These nanorings, characterized by an empty volume enclosed by uniform walls, exhibit promising potential in the realms of Nanomedicine and Nanobiotechnology. In summary, this study presents a chemical synthesis approach using organic reducing agents to produce gold nanorings. The results underscore the significance of controlled and gradual reduction processes in crafting nanoring structures with unique optical traits, offering considerable value across diverse nanotechnological applications.

Keywords: nanoring structures, chemical reduction approach, gold nanoparticles, spectroscopy methods, nano medicine applications

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2431 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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2430 Three-Dimensional Vibration Characteristics of Piezoelectric Semi-Spherical Shell

Authors: Yu-Hsi Huang, Ying-Der Tsai

Abstract:

Piezoelectric circular plates can provide out-of-plane vibrational displacements on low frequency and in-plane vibrational displacements on high frequency. Piezoelectric semi-spherical shell, which is double-curvature structure, can induce three-dimensional vibrational displacements over a large frequency range. In this study, three-dimensional vibrational characteristics of piezoelectric semi-spherical shells with free boundary conditions are investigated using three experimental methods and finite element numerical modeling. For the experimental measurements, amplitude-fluctuation electronic speckle pattern interferometry (AF-ESPI) is used to obtain resonant frequencies and radial and azimuthal mode shapes. This optical technique utilizes a full-field and non-contact optical system that measures both the natural frequency and corresponding vibration mode shape simultaneously in real time. The second experimental technique used, laser displacement meter is a point-wise displacement measurement method that determines the resonant frequencies of the piezoelectric shell. An impedance analyzer is used to determine the in-plane resonant frequencies of the piezoelectric semi-spherical shell. The experimental results of the resonant frequencies and mode shapes for the piezoelectric shell are verified with the result from finite element analysis. Excellent agreement between the experimental measurements and numerical calculation is presented on the three-dimensional vibrational characteristics of the piezoelectric semi-spherical shell.

Keywords: piezoelectric semi-spherical shell, mode shape, resonant frequency, electronic speckle pattern interferometry, radial vibration, azimuthal vibration

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2429 Machine Learning Strategies for Data Extraction from Unstructured Documents in Financial Services

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

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

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

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2428 Comparative Analysis of a Self-Supporting Wall of Granite Slabs in a Multi-Leaves Enclosure System

Authors: Miguel Angel Calvo Salve

Abstract:

Building enclosures and façades not only have an aesthetic component they must also ensure thermal comfort and improve the acoustics and air quality in buildings. The role of facades design, its assemblies, and construction are key in developing a greener future in architecture. This research and study focus on the design of a multi-leaves building envelope, with a self-supporting wall of granite slabs. The study will demonstrate the advantages of its use in compare with the hanging stone veneer in a vented cladding system. Using the Design of the School of Music and Theatre of the Atlantic Area in Spain as a case study where the multi-leaves enclosure system consists in a self-supported outer leaf of large granite slabs of 15cm. of thickness, a vent cavity with thermal isolation, a brick wall, and a series of internal layers. The methodology used were simulations and data collected in building. The advantages of the self-supporting wall of granite slabs in the outer leaf (15cm). compared with a hanging stone veneer in a vented cladding system can summarize the goals as follows: Using the stone in more natural way, by compression. The weight of the stone slabs goes directly to a strip-footing and don't overload the reinforced concrete structure of the building. The weight of the stone slabs provides an external aerial soundproofing, preventing the sound transmission to the structure. The thickness of the stone slabs is enough to provide the external waterproofing of the building envelope. The self-supporting system with minimum anchorages allows having a continuous and external thermal isolation without thermal bridges. The thickness of ashlars masonry provides a thermal inertia that balances the temperatures between day and night in the external thermal insulation layer. The absence of open joints gives the quality of a continuous envelope transmitting the sensations of the stone, the heaviness in the facade, the rhythm of the music and the sequence of the theatre. The main cost of stone due his bigger thickness is more than compensated with the reduction in assembly costs. Don´t need any substructure systems for hanging stone veneers.

Keywords: self-supporting wall, stone cladding systems, hanging veneer cladding systems, sustainability of facade systems

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2427 Automatic Reporting System for Transcriptome Indel Identification and Annotation Based on Snapshot of Next-Generation Sequencing Reads Alignment

Authors: Shuo Mu, Guangzhi Jiang, Jinsa Chen

Abstract:

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

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

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2426 Nanocomposites Based Micro/Nano Electro-Mechanical Systems for Energy Harvesters and Photodetectors

Authors: Radhamanohar Aepuru, R. V. Mangalaraja

Abstract:

Flexible electronic devices have drawn potential interest and provide significant new insights to develop energy conversion and storage devices such as photodetectors and nanogenerators. Recently, self-powered electronic systems have captivated huge attention for next generation MEMS/NEMS devices that can operate independently by generating built-in field without any need of external bias voltage and have wide variety of applications in telecommunication, imaging, environmental and defence sectors. The basic physical process involved in these devices are charge generation, separation, and charge flow across the electrodes. Many inorganic nanostructures have been exploring to fabricate various optoelectronic and electromechanical devices. However, the interaction of nanostructures and their excited charge carrier dynamics, photoinduced charge separation, and fast carrier mobility are yet to be studied. The proposed research is to address one such area and to realize the self-powered electronic devices. In the present work, nanocomposites of inorganic nanostructures based on ZnO, metal halide perovskites; and polyvinylidene fluoride (PVDF) based nanocomposites are realized for photodetectors and nanogenerators. The characterization of the inorganic nanostructures is carried out through steady state optical absorption and luminescence spectroscopies as well as X-ray diffraction and high-resolution transmission electron microscopy (TEM) studies. The detailed carrier dynamics is investigated using various spectroscopic techniques. The developed composite nanostructures exhibit significant optical and electrical properties, which have wide potential applications in various MEMS/NEMS devices such as photodetectors and nanogenerators.

Keywords: dielectrics, nanocomposites, nanogenerators, photodetectors

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2425 Creation of Ultrafast Ultra-Broadband High Energy Laser Pulses

Authors: Walid Tawfik

Abstract:

The interaction of high intensity ultrashort laser pulses with plasma generates many significant applications, including soft x-ray lasers, time-resolved laser induced plasma spectroscopy LIPS, and laser-driven accelerators. The development in producing of femtosecond down to ten femtosecond optical pulses has facilitates scientists with a vital tool in a variety of ultrashort phenomena, such as high field physics, femtochemistry and high harmonic generation HHG. In this research, we generate a two-octave-wide ultrashort supercontinuum pulses with an optical spectrum extending from 3.5 eV (ultraviolet) to 1.3 eV (near-infrared) using a capillary fiber filled with neon gas. These pulses are formed according to nonlinear self-phase modulation in the neon gas as a nonlinear medium. The investigations of the created pulses were made using spectral phase interferometry for direct electric-field reconstruction (SPIDER). A complete description of the output pulses was considered. The observed characterization of the produced pulses includes the beam profile, the pulse width, and the spectral bandwidth. After reaching optimization conditions, the intensity of the reconstructed pulse autocorrelation function was applied for the shorts pulse duration to achieve transform limited ultrashort pulses with durations below 6-fs energies up to 600μJ. Moreover, the effect of neon pressure variation on the pulse width was examined. The nonlinear self-phase modulation realized to be increased with the pressure of the neon gas. The observed results may lead to an advanced method to control and monitor ultrashort transit interaction in femtochemistry.

Keywords: supercontinuum, ultrafast, SPIDER, ultra-broadband

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2424 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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2423 The Evolution of the Piano Preludes by Focusing on Bach, Chopin and Debussy’s Work

Authors: Parham Bakhtiari

Abstract:

This document follows the development of the prelude genre by analyzing specific pieces from a representative selection of composer from Bach to Shostakovich in every era. The research aims to prove the existence of an evolutionary axis in the genre of prelude's history, which is believed to be fading. In this research, Bach, Chopin, and Debussy's works are demonstrated and explored by creating a definition of the genre on his own terms and having an impact on future composers in the following generations. Taking into account, the educational aspect of the prelude and its connection to the genre of study, a brief conversation about it is also provided with an assessment of shorter versions of the genre, for instance, Chopin's preludes.

Keywords: music, piano, prelude, Bach, Chopin, Debussy

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2422 White Light Emitting Carbon Dots- Surface Modification of Carbon Dots Using Auxochromes

Authors: Manasa Perikala, Asha Bhardwaj

Abstract:

Fluorescent carbon dots (CDs), a young member of Carbon nanomaterial family, has gained a lot of research attention across the globe due to its highly luminescent emission properties, non-toxic behavior, stable emission properties, and zero re-absorption lose. These dots have the potential to replace the use of traditional semiconductor quantum dots in light-emitting devices (LED’s, fiber lasers) and other photonic devices (temperature sensor, UV detector). However, One major drawback of Carbon dots is that, till date, the actual mechanism of photoluminescence (PL) in carbon dots is still an open topic of discussion among various researchers across the globe. PL mechanism of CDs based on wide particle size distribution, the effect of surface groups, hybridization in carbon, and charge transfer mechanisms have been proposed. Although these mechanisms explain PL of CDs to an extent, no universally accepted mechanism to explain complete PL behavior of these dots is put forth. In our work, we report parameters affecting the size and surface of CDs, such as time of the reaction, synthesis temperature and concentration of precursors and their effects on the optical properties of the carbon dots. The effect of auxochromes on the emission properties and re-modification of carbon surface using an external surface functionalizing agent is discussed in detail. All the explanations have been supported by UV-Visible absorption, emission spectroscopies, Fourier transform infrared spectroscopy and Transmission electron microscopy and X-Ray diffraction techniques. Once the origin of PL in CDs is understood, parameters affecting PL centers can be modified to tailor the optical properties of these dots, which can enhance their applications in the fabrication of LED’s and other photonic devices out of these carbon dots.

Keywords: carbon dots, photoluminescence, size effects on emission in CDs, surface modification of carbon dots

Procedia PDF Downloads 132
2421 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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2420 [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

Procedia PDF Downloads 291
2419 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

Procedia PDF Downloads 252
2418 The Aspect of Animal Welfare in Garut Ram’s Event (Seni Ketangkasan Domba Garut) in Indonesia

Authors: Aliyatul Widyan, Denie Heriyadi, An An Nurmeidiansyah

Abstract:

Garut Sheep is a commodity of sheep originally from West Java Indonesia, specifically it has combination rumpung ears less than 4 cm or ngadaun hiris (4-8cm) with ngabuntut bagong, or ngabuntut beurit. West Java culture diversity one of those is the Garut Ram’s Art and Fighting Contest. Garut Ram’s Art and Fighting Contest is an activity of competitive fighting between sheep which comes from Garut. The method used is a survey method in which watching and directly interviewing the farmers who competed in the event. This activity had some aspects of animal welfare in the context of the assessment of the fighting sheep, which are health 10%, performance and body conformation called adeg-adeg 25%, courage 10%, technical field 30% called with teknik pamidangan, technical crash 25%, the health assessment is the assessment conducted during registration by showing a letter issued by related agency declaring that the sheep is eligible to compete in the event, and then when the fighting time the health also will be assessed. Adeg-adeg assessed an aspect of conformity assessment of body posture Garut ram from the physical performance is assessed on the body posture, horn, and the face. Technical of pamidangan assessed by the harmony of music and the movement of sheep to carry out the attack. Courage is assessed based on a mental condition and stamina when the fighting time, in addition to the assessments the activity has some other the component of culture and arts, such as, the audience called bobotoh, the clothes worn called pangsi, tarumpah or sandals, belts, and totopong, hats called laken, instructor of the match, and nayaga or group of people who play traditional Sundanese music to accompany this activity. Art aspect of animal welfare of this activity included the percentage of stroke technique is only around 25%, it makes the beauty of this art is not only measured by the Technical crash but also health, courage, and technique in the field has the highest mark in the assessment with 75 %, the event is certainly very different from sports such as boxing, taekwondo, karate or other martial sports which 100% only based on stroke or crash technique. Local culture value of Garut Ram’s Art and Fighting Contest results in the art of the local animal welfare.

Keywords: Garut sheep, Indonesia, the art of Garut Ram’s Art and Fighting Contest , animal welfare

Procedia PDF Downloads 307
2417 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

Procedia PDF Downloads 319