Search results for: image coding standards
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5096

Search results for: image coding standards

3356 Need, Relevancy and Impact of Ethics Education in Accounting Profession

Authors: Mrigakshi Das

Abstract:

The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical?

Keywords: accounting, ethics education and intervention in accounting, accounting education, accounting profession, moral reasoning and development, ethics education

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3355 Computer-Aided Detection of Liver and Spleen from CT Scans using Watershed Algorithm

Authors: Belgherbi Aicha, Bessaid Abdelhafid

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In the recent years a great deal of research work has been devoted to the development of semi-automatic and automatic techniques for the analysis of abdominal CT images. The first and fundamental step in all these studies is the semi-automatic liver and spleen segmentation that is still an open problem. In this paper, a semi-automatic liver and spleen segmentation method by the mathematical morphology based on watershed algorithm has been proposed. Our algorithm is currency in two parts. In the first, we seek to determine the region of interest by applying the morphological to extract the liver and spleen. The second step consists to improve the quality of the image gradient. In this step, we propose a method for improving the image gradient to reduce the over-segmentation problem by applying the spatial filters followed by the morphological filters. Thereafter we proceed to the segmentation of the liver, spleen. The aim of this work is to develop a method for semi-automatic segmentation liver and spleen based on watershed algorithm, improve the accuracy and the robustness of the liver and spleen segmentation and evaluate a new semi-automatic approach with the manual for liver segmentation. To validate the segmentation technique proposed, we have tested it on several images. Our segmentation approach is evaluated by comparing our results with the manual segmentation performed by an expert. The experimental results are described in the last part of this work. The system has been evaluated by computing the sensitivity and specificity between the semi-automatically segmented (liver and spleen) contour and the manually contour traced by radiological experts. Liver segmentation has achieved the sensitivity and specificity; sens Liver=96% and specif Liver=99% respectively. Spleen segmentation achieves similar, promising results sens Spleen=95% and specif Spleen=99%.

Keywords: CT images, liver and spleen segmentation, anisotropic diffusion filter, morphological filters, watershed algorithm

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3354 Key Concepts of 5th Generation Mobile Technology

Authors: Magri Hicham, Noreddine Abghour, Mohamed Ouzzif

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The 5th generation of mobile networks is term used in various research papers and projects to identify the next major phase of mobile telecommunications standards. 5G wireless networks will support higher peak data rate, lower latency and provide best connections with QoS guarenty. In this article, we discuss various promising technologies for 5G wireless communication systems, such as IPv6 support, World Wide Wireless Web (WWWW), Dynamic Adhoc Wireless Networks (DAWN), BEAM DIVISION MULTIPLE ACCESS (BDMA), Cloud Computing and cognitive radio technology.

Keywords: WWWW, BDMA, DAWN, 5G, 4G, IPv6, Cloud Computing

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3353 A Characterization of Skew Cyclic Code with Complementary Dual

Authors: Eusebio Jr. Lina, Ederlina Nocon

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Cyclic codes are a fundamental subclass of linear codes that enjoy a very interesting algebraic structure. The class of skew cyclic codes (or θ-cyclic codes) is a generalization of the notion of cyclic codes. This a very large class of linear codes which can be used to systematically search for codes with good properties. A linear code with complementary dual (LCD code) is a linear code C satisfying C ∩ C^⊥ = {0}. This subclass of linear codes provides an optimum linear coding solution for a two-user binary adder channel and plays an important role in countermeasures to passive and active side-channel analyses on embedded cryptosystems. This paper aims to identify LCD codes from the class of skew cyclic codes. Let F_q be a finite field of order q, and θ be an automorphism of F_q. Some conditions for a skew cyclic code to be LCD were given. To this end, the properties of a noncommutative skew polynomial ring F_q[x, θ] of automorphism type were revisited, and the algebraic structure of skew cyclic code using its skew polynomial representation was examined. Using the result that skew cyclic codes are left ideals of the ring F_q[x, θ]/〈x^n-1〉, a characterization of a skew cyclic LCD code of length n was derived. A necessary condition for a skew cyclic code to be LCD was also given.

Keywords: LCD cyclic codes, skew cyclic LCD codes, skew cyclic complementary dual codes, theta-cyclic codes with complementary duals

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3352 Investigating the Indoor Air Quality of the Respiratory Care Wards

Authors: Yu-Wen Lin, Chin-Sheng Tang, Wan-Yi Chen

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Various biological specimens, drugs, and chemicals exist in the hospital. The medical staffs and hypersensitive inpatients expose might expose to multiple hazards while they work or stay in the hospital. Therefore, the indoor air quality (IAQ) of the hospital should be paid more attention. Respiratory care wards (RCW) are responsible for caring the patients who cannot spontaneously breathe without the ventilators. The patients in RCW are easy to be infected. Compared to the bacteria concentrations of other hospital units, RCW came with higher values in other studies. This research monitored the IAQ of the RCW and checked the compliances of the indoor air quality standards of Taiwan Indoor Air Quality Act. Meanwhile, the influential factors of IAQ and the impacts of ventilator modules, with humidifier or with filter, were investigated. The IAQ of two five-bed wards and one nurse station of a RCW in a regional hospital were monitored. The monitoring was proceeded for 16 hours or 24 hours during the sampling days with a sampling frequency of 20 minutes per hour. The monitoring was performed for two days in a row and the AIQ of the RCW were measured for eight days in total. The concentrations of carbon dioxide (CO₂), carbon monoxide (CO), particulate matter (PM), nitrogen oxide (NOₓ), total volatile organic compounds (TVOCs), relative humidity (RH) and temperature were measured by direct reading instruments. The bioaerosol samples were taken hourly. The hourly air change rate (ACH) was calculated by measuring the air ventilation volume. Human activities were recorded during the sampling period. The linear mixed model (LMM) was applied to illustrate the impact factors of IAQ. The concentrations of CO, CO₂, PM, bacterial and fungi exceeded the Taiwan IAQ standards. The major factors affecting the concentrations of CO, PM₁ and PM₂.₅ were location and the number of inpatients. The significant factors to alter the CO₂ and TVOC concentrations were location and the numbers of in-and-out staff and inpatients. The number of in-and-out staff and the level of activity affected the PM₁₀ concentrations statistically. The level of activity and the numbers of in-and-out staff and inpatients are the significant factors in changing the bacteria and fungi concentrations. Different models of the patients’ ventilators did not affect the IAQ significantly. The results of LMM can be utilized to predict the pollutant concentrations under various environmental conditions. The results of this study would be a valuable reference for air quality management of RCW.

Keywords: respiratory care ward, indoor air quality, linear mixed model, bioaerosol

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3351 The Genre Narrative in Beethoven's E-Flat Piano Sonata, Op.31/3

Authors: Yan Zou

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Approach to the theory of Musical Narrative, as well as the three criteria of the 'explicit narrative', 'potential narrative' and 'image narrative' which are used to analyze the music, the author put Beethoven’s Piano Sonata in E-flat major, Op.31/3, into the context of the music genre and Western music history, and interpreted the programmatic contents that were embodied and hid in the special music genres.

Keywords: analysis, genre, narrative, rhetoric

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3350 Women Executives: A Panacea to Incessant Sexual Assaults in Higher Institutions, Federal Polytechnic Nekede Imo State Nigeria as a Case Study

Authors: Ujunma Nnenna Egbuawa

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Rape or sexual assault is a hideous crime of violence done predominantly to women and occasionally to men. In institutions of higher learning, it’s mostly experienced within or outside the campus environment due to students who are from different backgrounds socially. These students also have been imbibed with conflicting ethical standards, thus act both morally and amoral with respect to their sexual urges. The most affected among these are the female students who live outside the campus environment that is suitable for any immoral activity. These female students that are victims of rape hardly would want to be identified and this has left them as habitual prey to the unsuspecting predators. The socio-cultural setting has also been a contributory factor to the psychological and physical damage these victims face throughout their time of study as female rape victims. This is an empirical study designed to elicit information from students of Federal Polytechnic Nekede Owerri Imo State Nigeria on whether they have been sexually assaulted or raped and how they handled it thereafter. This institution was used as a case study because the provost of this tertiary institution is a woman whose name is Dr( Mrs ) C.U Njoku who has made consented efforts to ensure these rape victims rise above the social stigma associated with it. This rector has also put in some measures to bring about a decline in cases of rape within and outside the campus environment. She also granted the researcher an oral interview on how she has been able to achieve these and the challenges she hitherto faced in the process. Three research questions and a hypothesis guided the study. Samples of 119 students were used and stratification was done for sex, age and the academic level of the students. 14 item questionnaires were used and data generated from the survey were analyzed using percentages. This workshop would engage the participants by investigating some courses that may help in declining the rate of rape cases within a campus. Also, necessary measures that would be taken to help in sensitizing the tertiary institutions in areas that can aid the healing procedures of these victims. The need also for guidance and counseling unit is also a necessity for the psychological survival of these rape victims. As a result, the participants would gain an increased awareness of the influence of rape and sexual assault on campus. There ought to be a paradigm shift in institutions of higher learning in policies, administrative decisions and introduction of courses that will uplift ethical standards in order to bring about a change both locally and globally.

Keywords: institutions, psychological, sexual assault, socio-cultural

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3349 Cadmium Contamination in Rice Cultivation in the City of Savadkooh in Iran

Authors: Ghazal Banitahmasb, Nazanin Khakipour

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Potential contamination of rice by heavy metals such as Copper, Cobalt, Cadmium, Arsenic, Chromium, Mercury, Nickel, Lead and Magnesium in soil, water and pesticides affect the quality and nutritional properties of rice. The aim of this study was to evaluate the contamination of rice cultivated in the city of Savadkooh to Cadmium and its comparison with international standards. With the study on different areas of Savadkooh(a city in Mazanaran Province) 7 samples of rice with the soil in which they were grown was taken for sampling. According to the results of all rice grown in Savadkooh city there are some Cadmium but the amount measured is less than specified in the national standard, and is safe for consumers to use.

Keywords: cadmium, heavy metals, rice, Savadkooh

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3348 Sustainable Development as a Part of Development and Foreign Trade in Turkey

Authors: Sadife Güngör, Sevilay Konya

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Sustainable development is an economic development scope which covers the economic growth included environmental factors. With the help of economic development, the needs of the future generations are going to be met the needs. As it is aimed the environmental conscious, sustainable development focuses on decreasing the damage of natural sources. From this point of view, while sustainable development is environmentally conscious, it also improving the life standards of individuals. The relationship between development and foreign trade on sustainable development is theoretically searched in this study. In the second part, sustainable development at world and EU is searched and in the last part, the sustainability of trade and development in Turkey is stated.

Keywords: development, sustainable development, foreign trade, Turkey

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3347 Polymorphism in Myostatin Gene and Its Association with Growth Traits in Kurdi Sheep of Northern Khorasan

Authors: Masoud Alipanah, Sekineh Akbari, Gholamreza Dashab

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Myostatin genes or factor 8 affecting on growth and making differentiation works (GDF8) as a moderator in the development of skeletal muscle inhibitor. If mutations occurs in the coding region of myostatin, alter its inhibitory role and the muscle growth is increased. In this study, blood samples were collected randomly from 60 Kurdish sheep in northern Khorasan and DNA extraction was performed using a modified salt. A fragment 337 bp from exon 3 myostatin gene and-specific primers by using a polymerase chain reaction (PCR) were amplified. In order to detect different forms of an allele at this locus HaeΙΙΙ restriction enzymes and PCR-RFLP analysis were used. Band patterns clarification was performed using agarose gel electrophoresis. The frequency of genotypes mm, Mm, and MM, were respectively detected, 0, 0.15 and 0.85. The allele frequency for alleles m and M, were respectively, 0.07 and 0.93. The statistical analyses indicated that m allele was significantly associated with body weight. The results of this study suggest that the Myostatin gene possibly is a candidate gene that affects growth traits in Kurdish sheep.

Keywords: GDF8 gene, Kurdi Sheep of Northern Khorasan, polymorphism, weight traits

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3346 Faster Pedestrian Recognition Using Deformable Part Models

Authors: Alessandro Preziosi, Antonio Prioletti, Luca Castangia

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Deformable part models achieve high precision in pedestrian recognition, but all publicly available implementations are too slow for real-time applications. We implemented a deformable part model algorithm fast enough for real-time use by exploiting information about the camera position and orientation. This implementation is both faster and more precise than alternative DPM implementations. These results are obtained by computing convolutions in the frequency domain and using lookup tables to speed up feature computation. This approach is almost an order of magnitude faster than the reference DPM implementation, with no loss in precision. Knowing the position of the camera with respect to horizon it is also possible prune many hypotheses based on their size and location. The range of acceptable sizes and positions is set by looking at the statistical distribution of bounding boxes in labelled images. With this approach it is not needed to compute the entire feature pyramid: for example higher resolution features are only needed near the horizon. This results in an increase in mean average precision of 5% and an increase in speed by a factor of two. Furthermore, to reduce misdetections involving small pedestrians near the horizon, input images are supersampled near the horizon. Supersampling the image at 1.5 times the original scale, results in an increase in precision of about 4%. The implementation was tested against the public KITTI dataset, obtaining an 8% improvement in mean average precision over the best performing DPM-based method. By allowing for a small loss in precision computational time can be easily brought down to our target of 100ms per image, reaching a solution that is faster and still more precise than all publicly available DPM implementations.

Keywords: autonomous vehicles, deformable part model, dpm, pedestrian detection, real time

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3345 Integration of an Augmented Reality System for the Visualization of the HRMAS NMR Analysis of Brain Biopsy Specimens Using the Brainlab Cranial Navigation System

Authors: Abdelkrim Belhaoua, Jean-Pierre Radoux, Mariana Kuras, Vincent Récamier, Martial Piotto, Karim Elbayed, François Proust, Izzie Namer

Abstract:

This paper proposes an augmented reality system dedicated to neurosurgery in order to assist the surgeon during an operation. This work is part of the ExtempoRMN project (Funded by Bpifrance) which aims at analyzing during a surgical operation the metabolic content of tumoral brain biopsy specimens by HRMAS NMR. Patients affected with a brain tumor (gliomas) frequently need to undergo an operation in order to remove the tumoral mass. During the operation, the neurosurgeon removes biopsy specimens using image-guided surgery. The biopsy specimens removed are then sent for HRMAS NMR analysis in order to obtain a better diagnosis and prognosis. Image-guided refers to the use of MRI images and a computer to precisely locate and target a lesion (abnormal tissue) within the brain. This is performed using preoperative MRI images and the BrainLab neuro-navigation system. With the patient MRI images loaded on the Brainlab Cranial neuro-navigation system in the operating theater, surgeons can better identify their approach before making an incision. The Brainlab neuro-navigation tool tracks in real time the position of the instruments and displays their position on the patient MRI data. The results of the biopsy analysis by 1H HRMAS NMR are then sent back to the operating theater and superimposed on the 3D localization system directly on the MRI images. The method we have developed to communicate between the HRMAS NMR analysis software and Brainlab makes use of a combination of C++, VTK and the Insight Toolkit using OpenIGTLink protocol.

Keywords: neuro-navigation, augmented reality, biopsy, BrainLab, HR-MAS NMR

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3344 Real Fictions: Converging Landscapes and Imagination in an English Village

Authors: Edoardo Lomi

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A problem of central interest in anthropology concerns the ethnographic displacement of modernity’s conceptual sovereignty over that of native collectives worldwide. Part of this critical project has been the association of Western modernity with a dualist, naturalist ontology. Despite its demonstrated value for comparative work, this association often comes at the cost of reproducing ideas that lack an empirical ethnographic basis. This paper proposes a way forward by bringing to bear some of the results produced by an ethnographic study of a village in Wiltshire, South England. Due to its picturesque qualities, this village has served for decades as a ready-made set for fantasy movies and a backdrop to fictional stories. These forms of mediation have in turn generated some apparent paradoxes, such as fictitious characters that affect actual material changes, films that become more real than history, and animated stories that, while requiring material grounds to unfold, inhabit a time and space in other respects distinct from that of material processes. Drawing on ongoing fieldwork and interviews with locals and tourists, this paper considers the ways villagers engage with fiction as part of their everyday lives. The resulting image is one of convergence, in the same landscape, of people and things having different ontological status. This study invites reflection on the implications of this image for diversifying our imagery of Western lifeworlds. To this end, the notion of ‘real fictions’ is put forth, connecting the ethnographic blurring of modernist distinctions–such as sign and signified, mind and matter, materiality and immateriality–with discussions on anthropology’s own reliance on fictions for critical comparative work.

Keywords: England, ethnography, landscape, modernity, mediation, ontology, post-structural theory

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3343 Unsupervised Detection of Burned Area from Remote Sensing Images Using Spatial Correlation and Fuzzy Clustering

Authors: Tauqir A. Moughal, Fusheng Yu, Abeer Mazher

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Land-cover and land-use change information are important because of their practical uses in various applications, including deforestation, damage assessment, disasters monitoring, urban expansion, planning, and land management. Therefore, developing change detection methods for remote sensing images is an important ongoing research agenda. However, detection of change through optical remote sensing images is not a trivial task due to many factors including the vagueness between the boundaries of changed and unchanged regions and spatial dependence of the pixels to its neighborhood. In this paper, we propose a binary change detection technique for bi-temporal optical remote sensing images. As in most of the optical remote sensing images, the transition between the two clusters (change and no change) is overlapping and the existing methods are incapable of providing the accurate cluster boundaries. In this regard, a methodology has been proposed which uses the fuzzy c-means clustering to tackle the problem of vagueness in the changed and unchanged class by formulating the soft boundaries between them. Furthermore, in order to exploit the neighborhood information of the pixels, the input patterns are generated corresponding to each pixel from bi-temporal images using 3×3, 5×5 and 7×7 window. The between images and within image spatial dependence of the pixels to its neighborhood is quantified by using Pearson product moment correlation and Moran’s I statistics, respectively. The proposed technique consists of two phases. At first, between images and within image spatial correlation is calculated to utilize the information that the pixels at different locations may not be independent. Second, fuzzy c-means technique is used to produce two clusters from input feature by not only taking care of vagueness between the changed and unchanged class but also by exploiting the spatial correlation of the pixels. To show the effectiveness of the proposed technique, experiments are conducted on multispectral and bi-temporal remote sensing images. A subset (2100×1212 pixels) of a pan-sharpened, bi-temporal Landsat 5 thematic mapper optical image of Los Angeles, California, is used in this study which shows a long period of the forest fire continued from July until October 2009. Early forest fire and later forest fire optical remote sensing images were acquired on July 5, 2009 and October 25, 2009, respectively. The proposed technique is used to detect the fire (which causes change on earth’s surface) and compared with the existing K-means clustering technique. Experimental results showed that proposed technique performs better than the already existing technique. The proposed technique can be easily extendable for optical hyperspectral images and is suitable for many practical applications.

Keywords: burned area, change detection, correlation, fuzzy clustering, optical remote sensing

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3342 Preparation Control Information and Analyzing of Metering Gas System Based of Orifice Plate

Authors: A. Harrouz, A. Benatiallah, O. Harrouz

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This paper presents the search for errors in the measurement instruments in a dynamic system of metering liquid or gas and sees the tolerance defined by the international standards and recommendations. We will implement a program on MATLAB/Simulink which is calculated based on the ISO-5167. This program will take the system parameters on considerations such as: the willingness plates, the size of the orifice, the given design conditions, reference conditions, find pressure drop for a given flow, or flow for a loss of given load. The results are considered very good and satisfactory because the errors identified of measuring instruments system are within the margin of error limit by the regulations.

Keywords: analyzing, control, gas, meters system

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3341 Rural School English Teacher Motivational Practice on Facilitating Student Motivation

Authors: Hsiao-Wen Hsu

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It is generally believed that the teacher’s use of motivational strategies can enhance student motivation, especially in a place like Taiwan where teacher usually dominates student EFL learning. However, only little empirical studies support this claim. This study examined the connection between teachers’ use of motivational teaching practice and observed student motivated behavior in rural junior high schools in Taiwan. The use of motivational strategies by 12 teachers in five recognized rural junior high schools was investigated observed using a classroom observation instrument, the Motivation Orientation of Language Teaching. Meanwhile, post-lesson teacher evaluations accomplished by both the researcher and the teacher were functioning as part of the measure of teacher motivational practice. The data collected through observation scheme follows the real-time coding principle to examine observable teacher motivational practice and learner motivated behaviors. The results support the previous research findings that teachers’ use of motivational strategies is associated with the student motivated behaviors as well as the students’ level of motivation regarding English learning.

Keywords: English learning, motivational strategies, student motivation, teacher motivational practices

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3340 Reusing Assessments Tests by Generating Arborescent Test Groups Using a Genetic Algorithm

Authors: Ovidiu Domşa, Nicolae Bold

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Using Information and Communication Technologies (ICT) notions in education and three basic processes of education (teaching, learning and assessment) can bring benefits to the pupils and the professional development of teachers. In this matter, we refer to these notions as concepts taken from the informatics area and apply them to the domain of education. These notions refer to genetic algorithms and arborescent structures, used in the specific process of assessment or evaluation. This paper uses these kinds of notions to generate subtrees from a main tree of tests related between them by their degree of difficulty. These subtrees must contain the highest number of connections between the nodes and the lowest number of missing edges (which are subtrees of the main tree) and, in the particular case of the non-existence of a subtree with no missing edges, the subtrees which have the lowest (minimal) number of missing edges between the nodes, where a node is a test and an edge is a direct connection between two tests which differs by one degree of difficulty. The subtrees are represented as sequences. The tests are the same (a number coding a test represents that test in every sequence) and they are reused for each sequence of tests.

Keywords: chromosome, genetic algorithm, subtree, test

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3339 A Computer-Aided System for Tooth Shade Matching

Authors: Zuhal Kurt, Meral Kurt, Bilge T. Bal, Kemal Ozkan

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Shade matching and reproduction is the most important element of success in prosthetic dentistry. Until recently, shade matching procedure was implemented by dentists visual perception with the help of shade guides. Since many factors influence visual perception; tooth shade matching using visual devices (shade guides) is highly subjective and inconsistent. Subjective nature of this process has lead to the development of instrumental devices. Nowadays, colorimeters, spectrophotometers, spectroradiometers and digital image analysing systems are used for instrumental shade selection. Instrumental devices have advantages that readings are quantifiable, can obtain more rapidly and simply, objectively and precisely. However, these devices have noticeable drawbacks. For example, translucent structure and irregular surfaces of teeth lead to defects on measurement with these devices. Also between the results acquired by devices with different measurement principles may make inconsistencies. So, its obligatory to search for new methods for dental shade matching process. A computer-aided system device; digital camera has developed rapidly upon today. Currently, advances in image processing and computing have resulted in the extensive use of digital cameras for color imaging. This procedure has a much cheaper process than the use of traditional contact-type color measurement devices. Digital cameras can be taken by the place of contact-type instruments for shade selection and overcome their disadvantages. Images taken from teeth show morphology and color texture of teeth. In last decades, a new method was recommended to compare the color of shade tabs taken by a digital camera using color features. This method showed that visual and computer-aided shade matching systems should be used as concatenated. Recently using methods of feature extraction techniques are based on shape description and not used color information. However, color is mostly experienced as an essential property in depicting and extracting features from objects in the world around us. When local feature descriptors with color information are extended by concatenating color descriptor with the shape descriptor, that descriptor will be effective on visual object recognition and classification task. Therefore, the color descriptor is to be used in combination with a shape descriptor it does not need to contain any spatial information, which leads us to use local histograms. This local color histogram method is remain reliable under variation of photometric changes, geometrical changes and variation of image quality. So, coloring local feature extraction methods are used to extract features, and also the Scale Invariant Feature Transform (SIFT) descriptor used to for shape description in the proposed method. After the combination of these descriptors, the state-of-art descriptor named by Color-SIFT will be used in this study. Finally, the image feature vectors obtained from quantization algorithm are fed to classifiers such as Nearest Neighbor (KNN), Naive Bayes or Support Vector Machines (SVM) to determine label(s) of the visual object category or matching. In this study, SVM are used as classifiers for color determination and shade matching. Finally, experimental results of this method will be compared with other recent studies. It is concluded from the study that the proposed method is remarkable development on computer aided tooth shade determination system.

Keywords: classifiers, color determination, computer-aided system, tooth shade matching, feature extraction

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3338 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies

Authors: Fredrik Hartwig, Peter Lindberg

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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

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3337 The Concept of Female Beauty in Contemporary (2000-2020) Fine Arts and Design

Authors: Maria Ukolova

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Social and cultural processes over the past decades have largely affected the understanding of conventional female beauty all over the world. Fine arts and design tendencies could not remain unchanged and show a dynamic interplay with female rights, gender equality, and other social processes. As of now, the area lacks comprehensive academic research on the tendencies of understanding female beauty in contemporary art. This article makes an attempt to outline and analyse the main tendencies of contemporary works of art that turn to the image of a woman, including photography, digital art, and various forms of design. The research bases itself on paintings, performing arts, photography, digital art, and various forms of design, mainly on the principle of the most broadly resonated in society, as an empirical basis, and on existing researches in the sphere. The results of the research show a general trend that the concept of female beauty in art is either challenged as such or its understanding has shifted to individuality, diversity, and the state of mental health. However, some categories of art, such as digital art in the gaming industry, remain resistant to change and retain the appearance-based understanding of beauty. Specific tendencies are, firstly, aestheticization of all types of appearances; secondly, a ubiquitous interest in mental health issues and understanding the state of mental health as a part of beauty; thirdly, a certain infantilization of the image of the woman is observed as compared to previous decades. The significance of the findings of the research is to contribute to a scientific understanding of the concept of beauty in contemporary art and to give ground for prospective further related research in sociology, phycology, etc. The findings might be perceived not only by academics but also by artists and practitioners in the spheres of art and society.

Keywords: fine arts, history of art, contemporary art, concept of beauty

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3336 A Methodology Based on Image Processing and Deep Learning for Automatic Characterization of Graphene Oxide

Authors: Rafael do Amaral Teodoro, Leandro Augusto da Silva

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Originated from graphite, graphene is a two-dimensional (2D) material that promises to revolutionize technology in many different areas, such as energy, telecommunications, civil construction, aviation, textile, and medicine. This is possible because its structure, formed by carbon bonds, provides desirable optical, thermal, and mechanical characteristics that are interesting to multiple areas of the market. Thus, several research and development centers are studying different manufacturing methods and material applications of graphene, which are often compromised by the scarcity of more agile and accurate methodologies to characterize the material – that is to determine its composition, shape, size, and the number of layers and crystals. To engage in this search, this study proposes a computational methodology that applies deep learning to identify graphene oxide crystals in order to characterize samples by crystal sizes. To achieve this, a fully convolutional neural network called U-net has been trained to segment SEM graphene oxide images. The segmentation generated by the U-net is fine-tuned with a standard deviation technique by classes, which allows crystals to be distinguished with different labels through an object delimitation algorithm. As a next step, the characteristics of the position, area, perimeter, and lateral measures of each detected crystal are extracted from the images. This information generates a database with the dimensions of the crystals that compose the samples. Finally, graphs are automatically created showing the frequency distributions by area size and perimeter of the crystals. This methodological process resulted in a high capacity of segmentation of graphene oxide crystals, presenting accuracy and F-score equal to 95% and 94%, respectively, over the test set. Such performance demonstrates a high generalization capacity of the method in crystal segmentation, since its performance considers significant changes in image extraction quality. The measurement of non-overlapping crystals presented an average error of 6% for the different measurement metrics, thus suggesting that the model provides a high-performance measurement for non-overlapping segmentations. For overlapping crystals, however, a limitation of the model was identified. To overcome this limitation, it is important to ensure that the samples to be analyzed are properly prepared. This will minimize crystal overlap in the SEM image acquisition and guarantee a lower error in the measurements without greater efforts for data handling. All in all, the method developed is a time optimizer with a high measurement value, considering that it is capable of measuring hundreds of graphene oxide crystals in seconds, saving weeks of manual work.

Keywords: characterization, graphene oxide, nanomaterials, U-net, deep learning

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3335 Intervening into the World of a Cyber-Bully

Authors: Aanshika Puri, Sakshi Mehrotra

Abstract:

Technology has always been a double edged sword. The constant rut of updating oneself to a better and newer version is the new norm. ‘Being Online’ is the latest addition to one’s everyday routine. Availability of various social online platforms being served on a platter topped with easy and cheap access to the internet makes it simple and doable for people of all social backgrounds. Interestingly, in India, a recent development is the line of demarcation between people from varied backgrounds, doing the vanishing act. One finds everybody on at least one, if not more, social platforms in a desire to stay connected. For instance, this ranges from sending a ‘WhatsApp’ message to a vegetable vendor for ordering your daily needs to vendors and small entrepreneurs. Even a rickshaw puller now has access to a mobile phone, an internet connection and apps/ platforms to stay connected. Recent observations show the extent to which everyone is hooked on to their mobile phones/ tabs/ laptops/ etc. Young mothers use them to distract their children and keep them busy while they finish the task at hand. Exposure to this part of the technology at such a tender age requires responsible and careful handling. Talking of adolescents, their self- image depends on their online social image to a large extent. There is a desire to be liked and accepted by the peer group at all times. Cyber-bullying is a by-product of the 24/7 availability of these resources. There is enough research-based evidence to prove the psychosocial and emotional impact on the development and well-being of the victim. The present paper attempts to understand the dynamics of cyber bullying vis-à-vis the developmental and mental health issues faced by the bully.

Keywords: Developmental Psychology, Empathy & Resilience Based Interventions, Mental Well-Being of Cyber Bully, Positive Psychology

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3334 Elevating Healthcare Social Work: Implementing and Evaluating the (Introduction, Subjective, Objective, Assessment, Plan, Summary) Documentation Model

Authors: Shir Daphna-Tekoah, Nurit Eitan-Gutman, Uri Balla

Abstract:

Background: Systemic documentation is essential in social work practice. Collaboration between an institution of higher education and social work health care services enabled adaptation of the medical documentation model of SOAP in the field of social work, by creating the ISOAPS model (Introduction, Subjective, Objective, Assessment, Plan, Summary) model. Aims: The article describes the ISOAPS model and its implementation in the field of social work, as a tool for standardization of documentation and the enhancement of multidisciplinary collaboration. Methods: We examined the changes in standardization using a mixed methods study, both before and after implementation of the model. A review of social workers’ documentation was carried out by medical staff and social workers in the Clalit Healthcare Services, the largest provider of public and semi-private health services in Israel. After implementation of the model, semi-structured qualitative interviews were undertaken. Main findings: The percentage of reviewers who evaluated their documentation as correct increased from 46%, prior to implementation, to 61% after implementation. After implementation, 81% of the social workers noted that their documentation had become standardized. The training process prepared them for the change in documentation and most of them (83%) started using the model on a regular basis. The qualitative data indicate that the use of the ISOAPS model creates uniform documentation, improves standards and is important to teach social work students. Conclusions: The ISOAPS model standardizes documentation and promotes communication between social workers and medical staffs. Implications for practice: In the intricate realm of healthcare, efficient documentation systems are pivotal to ensuring coherent interdisciplinary communication and patient care. The ISOAPS model emerges as a quintessential instrument, meticulously tailored to the nuances of social work documentation. While it extends its utility across the broad spectrum of social work, its specificity is most pronounced in the medical domain. This model not only exemplifies rigorous academic and professional standards but also serves as a testament to the potential of contextualized documentation systems in elevating the overall stature of social work within healthcare. Such a strategic documentation tool can not only streamline the intricate processes inherent in medical social work but also underscore the indispensable role that social workers play in the broader healthcare ecosystem.

Keywords: ISOAPS, professional documentation, medial social-work, social work

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3333 Evaluation of Air Movement, Humidity and Temperature Perceptions with the Occupant Satisfaction in Office Buildings in Hot and Humid Climate Regions by Means of Field Surveys

Authors: Diego S. Caetano, Doreen E. Kalz, Louise L. B. Lomardo, Luiz P. Rosa

Abstract:

The energy consumption in non-residential buildings in Brazil has a great impact on the national infrastructure. The growth of the energy consumption has a special role over the building cooling systems, supported by the increased people's requirements on hygrothermal comfort. This paper presents how the occupants of office buildings notice and evaluate the hygrothermic comfort regarding temperature, humidity, and air movement, considering the cooling systems presented at the buildings studied, analyzed by real occupants in areas of hot and humid climate. The paper presents results collected over a long time from 3 office buildings in the cities of Rio de Janeiro and Niteroi (Brazil) in 2015 and 2016, from daily questionnaires with eight questions answered by 114 people between 3 to 5 weeks per building, twice a day (10 a.m. and 3 p.m.). The paper analyses 6 out of 8 questions, emphasizing on the perception of temperature, humidity, and air movement. Statistics analyses were made crossing participant answers and humidity and temperature data related to time high time resolution time. Analyses were made from regressions comparing: internal and external temperature, and then compared with the answers of the participants. The results were put in graphics combining statistic graphics related to temperature and air humidity with the answers of the real occupants. Analysis related to the perception of the participants to humidity and air movements were also analyzed. The hygrothermal comfort statistic model of the European standard DIN EN 15251 and that from the Brazilian standard NBR 16401 were compared taking into account the perceptions of the hygrothermal comfort of the participants, with emphasis on air humidity, taking basis on prior studies published on this same research. The studies point out a relative tolerance for higher temperatures than the ones determined by the standards, besides a variation on the participants' perception concerning air humidity. The paper presents a group of detailed information that permits to improve the quality of the buildings based on the perception of occupants of the office buildings, contributing to the energy reduction without health damages and demands of necessary hygrothermal comfort, reducing the consumption of electricity on cooling.

Keywords: thermal comfort, energy consumption, energy standards, comfort models

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3332 Wavelets Contribution on Textual Data Analysis

Authors: Habiba Ben Abdessalem

Abstract:

The emergence of giant set of textual data was the push that has encouraged researchers to invest in this field. The purpose of textual data analysis methods is to facilitate access to such type of data by providing various graphic visualizations. Applying these methods requires a corpus pretreatment step, whose standards are set according to the objective of the problem studied. This step determines the forms list contained in contingency table by keeping only those information carriers. This step may, however, lead to noisy contingency tables, so the use of wavelet denoising function. The validity of the proposed approach is tested on a text database that offers economic and political events in Tunisia for a well definite period.

Keywords: textual data, wavelet, denoising, contingency table

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3331 Student Records Management System Using Smart Cards and Biometric Technology for Educational Institutions

Authors: Patrick O. Bobbie, Prince S. Attrams

Abstract:

In recent times, the rapid change in new technologies has spurred up the way and manner records are handled in educational institutions. Also, there is a need for reliable access and ease-of use to these records, resulting in increased productivity in organizations. In academic institutions, such benefits help in quality assessments, institutional performance, and assessments of teaching and evaluation methods. Students in educational institutions benefit the most when advanced technologies are deployed in accessing records. This research paper discusses the use of biometric technologies coupled with smartcard technologies to provide a unique way of identifying students and matching their data to financial records to grant them access to restricted areas such as examination halls. The system developed in this paper, has an identity verification component as part of its main functionalities. A systematic software development cycle of analysis, design, coding, testing and support was used. The system provides a secured way of verifying student’s identity and real time verification of financial records. An advanced prototype version of the system has been developed for testing purposes.

Keywords: biometrics, smartcards, identity-verification, fingerprints

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3330 Reading High Rise Residential Development in Istanbul on the Theory of Globalization

Authors: Tuba Sari

Abstract:

One of the major transformations caused by the industrial revolution, technological developments and globalization is undoubtedly acceleration of urbanization process. Globalization, in particular, is one of the major factors that trigger this transformation. In this context, as a result of the global metropolitan city system, multifunctional rising structure forms are becoming undeniable fact of the world’s leading metropolises as the manifestation of prestige and power with different life choices, easy accessibility to services related to the era of technology. The scope of research deals with five different urban centers in İstanbul where high-rise housing is increasing dramatically after 2000’s. Therefore, the research regards multi-centered urban residential pattern being created by high-rise housing structures in the city. The methodology of the research is based on two main issue, one of them is related to sampling method of high-rise housing projects in İstanbul, while the other method of the research is based on the model of Semantics. In the framework of research hypothesis, it is aimed to prove that the character of vertical intensive structuring in Istanbul is based on seeking of different forms and images in the expressive quality, considering the production of existing high-rise buildings in residential areas in recent years. In respect to rising discourse of 'World City' in the globalizing world, it is very important to state the place of Istanbul in other developing world metropolises. In the perspective of 'World City' discourse, Istanbul has different projects concerning with globalization, international finance companies, cultural activities, mega projects, etc. In brief, the aim of this research is examining transformation forms of high-rise housing development in Istanbul within the frame of developing world cities, searching and analyzing discourse and image related to these projects.

Keywords: globalization, high-rise, housing, image

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3329 Life Expansion: Visual Autobiography, Identity, Representation and the Degrees of Fictionalization of the Self on Instagram

Authors: Pablo De Macedo Silveira Vallejos

Abstract:

This article aims to observe autobiographical and visual narrative practices among users on Instagram. In this way, the work proposes to reflect on how image resources are used to develop edited representations of the self in that social network. The research aims to explore the uses of editing and the degrees of fictionalization present on Instagram.

Keywords: autobiography, visual narratives, representation, fiction, social media

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3328 Normalizing Flow to Augmented Posterior: Conditional Density Estimation with Interpretable Dimension Reduction for High Dimensional Data

Authors: Cheng Zeng, George Michailidis, Hitoshi Iyatomi, Leo L. Duan

Abstract:

The conditional density characterizes the distribution of a response variable y given other predictor x and plays a key role in many statistical tasks, including classification and outlier detection. Although there has been abundant work on the problem of Conditional Density Estimation (CDE) for a low-dimensional response in the presence of a high-dimensional predictor, little work has been done for a high-dimensional response such as images. The promising performance of normalizing flow (NF) neural networks in unconditional density estimation acts as a motivating starting point. In this work, the authors extend NF neural networks when external x is present. Specifically, they use the NF to parameterize a one-to-one transform between a high-dimensional y and a latent z that comprises two components [zₚ, zₙ]. The zₚ component is a low-dimensional subvector obtained from the posterior distribution of an elementary predictive model for x, such as logistic/linear regression. The zₙ component is a high-dimensional independent Gaussian vector, which explains the variations in y not or less related to x. Unlike existing CDE methods, the proposed approach coined Augmented Posterior CDE (AP-CDE) only requires a simple modification of the common normalizing flow framework while significantly improving the interpretation of the latent component since zₚ represents a supervised dimension reduction. In image analytics applications, AP-CDE shows good separation of 𝑥-related variations due to factors such as lighting condition and subject id from the other random variations. Further, the experiments show that an unconditional NF neural network based on an unsupervised model of z, such as a Gaussian mixture, fails to generate interpretable results.

Keywords: conditional density estimation, image generation, normalizing flow, supervised dimension reduction

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3327 Application of Particle Image Velocimetry in the Analysis of Scale Effects in Granular Soil

Authors: Zuhair Kadhim Jahanger, S. Joseph Antony

Abstract:

The available studies in the literature which dealt with the scale effects of strip footings on different sand packing systematically still remain scarce. In this research, the variation of ultimate bearing capacity and deformation pattern of soil beneath strip footings of different widths under plane-strain condition on the surface of loose, medium-dense and dense sand have been systematically studied using experimental and noninvasive methods for measuring microscopic deformations. The presented analyses are based on model scale compression test analysed using Particle Image Velocimetry (PIV) technique. Upper bound analysis of the current study shows that the maximum vertical displacement of the sand under the ultimate load increases for an increase in the width of footing, but at a decreasing rate with relative density of sand, whereas the relative vertical displacement in the sand decreases for an increase in the width of the footing. A well agreement is observed between experimental results for different footing widths and relative densities. The experimental analyses have shown that there exists pronounced scale effect for strip surface footing. The bearing capacity factors rapidly decrease up to footing widths B=0.25 m, 0.35 m, and 0.65 m for loose, medium-dense and dense sand respectively, after that there is no significant decrease in . The deformation modes of the soil as well as the ultimate bearing capacity values have been affected by the footing widths. The obtained results could be used to improve settlement calculation of the foundation interacting with granular soil.

Keywords: DPIV, granular mechanics, scale effect, upper bound analysis

Procedia PDF Downloads 136