Search results for: Very-Small Entity

Authors: Qin Long, Li Xiaoge

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The Knowledge Graphs have now become a new form of knowledge representation. However, there is no consensus in regard to a plausible and definition of entities and relationships in the domain-specific knowledge graph. Further, in conjunction with several limitations and deficiencies, various domain-specific entities and relationships recognition approaches are far from perfect. Specifically, named entity recognition in Chinese domain is a critical task for the natural language process applications. However, a bottleneck problem with Chinese named entity recognition in new domains is the lack of annotated data. To address this challenge, a domain distant supervised named entity recognition framework is proposed. The framework is divided into two stages: first, the distant supervised corpus is generated based on the entity linking model of graph attention neural network; secondly, the generated corpus is trained as the input of the distant supervised named entity recognition model to train to obtain named entities. The link model is verified in the ccks2019 entity link corpus, and the F1 value is 2% higher than that of the benchmark method. The re-pre-trained BERT language model is added to the benchmark method, and the results show that it is more suitable for distant supervised named entity recognition tasks. Finally, it is applied in the computer field, and the results show that this framework can obtain domain named entities.

Keywords: distant named entity recognition, entity linking, knowledge graph, graph attention neural network

Procedia PDF Downloads 66

Authors: Saad Saeed Althiabi

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This paper discusses the corporate positioning and how it became popular as a way to systematize production because of the unique manner in which incorporation legalized organizers to secure financial capital through locking it in. The power to lock in capital comes from the fact that a corporate exists as a separate legal entity, whose survival and governance are separated from any of its participants. The law essentially creates a different legal person when a corporation is created. Although this idea has been played down in the legal learning of the last decades in favor of the view that a corporation is purely something through which natural persons interrelate, recent legal research has begun to reassess the importance of entity status. Entity status, under the law and the related separation of governance from input of financial capital through the configuration of a corporation, sanctioned corporate participants to do somewhat more than connect in a series of business transactions.

Keywords: corporate law, entity status, locking in capital, financial capital

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Authors: Oussama Hafferssas, Hiba Benyahia, Amina Madani, Nassima Zeriri

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Although data nowadays has multiple forms; from text to images, and from audio to videos, yet text is still the most used one at a public level. At an academical and research level, and unlike other forms, text can be considered as the easiest form to process. Therefore, a brunch of Data Mining researches has been always under its shadow, called "Text Mining". Its concept is just like data mining’s, finding valuable patterns in data, from large collections and tremendous volumes of data, in this case: Text. Named entity recognition (NER) is one of Text Mining’s disciplines, it aims to extract and classify references such as proper names, locations, expressions of time and dates, organizations and more in a given text. Our approach "Octopub" does not aim to find new ways to improve named entity recognition process, rather than that it’s about finding a new, and yet smart way, to use NER in a way that we can extract sentiments of millions of people using Social Networks as a limitless information source, and Marketing for product promotion as the main domain of application.

Keywords: textmining, named entity recognition(NER), sentiment analysis, social media networks (SN, SMN), business intelligence(BI), marketing

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Authors: Girma Yohannis Bade, Olga Kolesnikova, Grigori Sidorov

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Named entity recognition (NER) is a building block for information extraction. Though the information extraction process has been automated using a variety of techniques to find and extract a piece of relevant information from unstructured documents, the discovery of targeted knowledge still poses a number of research difficulties because of the variability and lack of structure in Web data. NER, a subtask of information extraction (IE), came to exist to smooth such difficulty. It deals with finding the proper names (named entities), such as the name of the person, country, location, organization, dates, and event in a document, and categorizing them as predetermined labels, which is an initial step in IE tasks. This survey paper presents the roles and importance of NER to IE from the perspective of different algorithms and application area domains. Thus, this paper well summarizes how researchers implemented NER in particular application areas like finance, medicine, defense, business, food science, archeology, and so on. It also outlines the three types of sequence labeling algorithms for NER such as feature-based, neural network-based, and rule-based. Finally, the state-of-the-art and evaluation metrics of NER were presented.

Keywords: the role of NER, named entity recognition, information extraction, sequence labeling algorithms, named entity application area

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Authors: Abdulameer K. Hussain

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When dealing with a cryptographic system we note that there are many activities performed by parties of this cryptographic system and the most prominent of these activities is the process of agreement between the parties involved in the cryptographic system on how to deal and perform the cryptographic system tasks to be more secure, more confident and reliable. The most common agreement among parties is a key agreement and other types of agreements. Despite the fact that there is an attempt from some quarters to find other effective agreement methods but these methods are limited to the traditional agreements. This paper presents different parameters to perform more effectively the task of the agreement, including the key alternative, the agreement on the encryption method used and the agreement to prevent the denial of the services. To manage and achieve these goals, this method proposes the existence of an control and monitoring entity to manage these agreements by collecting different statistical information of the opinions of the authorized parties in the cryptographic system. These statistics help this entity to take the proper decision about the agreement factors. This entity is called Agreement Manager (AM).

Keywords: agreement parameters, key agreement, key exchange, security management

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Authors: Shuo Liu, Dan Liu

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In the field of named entity recognition, most of the research has been conducted around simple entities. However, for nested named entities, which still contain entities within entities, it has been difficult to identify them accurately due to their boundary ambiguity. In this paper, a hierarchical recognition model is constructed based on the grammatical structure and semantic features of Chinese text for boundary calculation based on lexical features. The analysis is carried out at different levels in terms of granularity, semantics, and lexicality, respectively, avoiding repetitive work to reduce computational effort and using the semantic features of words to calculate the boundaries of entities to improve the accuracy of the recognition work. The results of the experiments carried out on web-based microblogging data show that the model achieves an accuracy of 86.33% and an F1 value of 89.27% in recognizing nested named entities, making up for the shortcomings of some previous recognition models and improving the efficiency of recognition of nested named entities.

Keywords: coarse-grained, nested named entity, Chinese natural language processing, word embedding, T-SNE dimensionality reduction algorithm

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Authors: Yuhong Zhang, Dan Lu, Chenyang Bu, Peipei Li, Kui Yu, Xindong Wu

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The Cross-Lingual Entity Alignment (CLEA) task aims to find the aligned entities that refer to the same identity from two knowledge graphs (KGs) in different languages. It is an effective way to enhance the performance of data mining for KGs with scarce resources. In real-world applications, the neighborhood structures of the same entities in different KGs tend to be non-isomorphic, which makes the representation of entities contain diverse semantic information and then poses a great challenge for CLEA. In this paper, we try to address this challenge from two perspectives. On the one hand, the cross-KG relation completion rules are designed with the alignment constraint of entities and relations to improve the topology isomorphism of two KGs. On the other hand, a representation method combining isomorphic weights is designed to include more isomorphic semantics for counterpart entities, which will benefit the CLEA. Experiments show that our model can improve the isomorphism of two KGs and the alignment performance, especially for two non-isomorphic KGs.

Keywords: knowledge graphs, cross-lingual entity alignment, non-isomorphic, relation completion

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Authors: Ravindra Dastikop, G. S. Thyagaraju, U. P. Kulkarni

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Even though the number of context aware applications is increasing day by day along with the users, till today there is no generic programming paradigm for context aware applications. This situation could be remedied by design and developing the appropriate context modeling and programming paradigm for context aware applications. In this paper, we are proposing the static context model and metrics for validating the expressiveness and understandability of the model. The proposed context modeling is a way of describing a situation of user using context entities , attributes and relationships .The model which is an extended and hybrid version of ER model, ontology model and Graphical model is specifically meant for expressing and understanding the user situation in context aware environment. The model is useful for understanding context aware problems, preparing documentation and designing programs and databases. The model makes use of context entity attributes relationship (CEAR) diagram for representation of association between the context entities and attributes. We have identified a new set of graphical notations for improving the expressiveness and understandability of context from the end user perspective .

Keywords: user context, context entity, context entity attributes, situation, sensors, devices, relationships, actors, expressiveness, understandability

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Authors: Zhifei Hu, Feng Xia

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In recent years, Graph neural network has been widely used in knowledge graph recommendation. The existing recommendation methods based on graph neural network extract information from knowledge graph through entity and relation, which may not be efficient in the way of information extraction. In order to better propose useful entity information for the current recommendation task in the knowledge graph, we propose an end-to-end Neural network Model based on multi-stream graph attentional Mechanism (MSGAT), which can effectively integrate the knowledge graph into the recommendation system by evaluating the importance of entities from both users and items. Specifically, we use the attention mechanism from the user's perspective to distil the domain nodes information of the predicted item in the knowledge graph, to enhance the user's information on items, and generate the feature representation of the predicted item. Due to user history, click items can reflect the user's interest distribution, we propose a multi-stream attention mechanism, based on the user's preference for entities and relationships, and the similarity between items to be predicted and entities, aggregate user history click item's neighborhood entity information in the knowledge graph and generate the user's feature representation. We evaluate our model on three real recommendation datasets: Movielens-1M (ML-1M), LFM-1B 2015 (LFM-1B), and Amazon-Book (AZ-book). Experimental results show that compared with the most advanced models, our proposed model can better capture the entity information in the knowledge graph, which proves the validity and accuracy of the model.

Keywords: graph attention network, knowledge graph, recommendation, information propagation

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Authors: Steven D. P Moore

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A novel method referred to asKýklos(Ky) dimensional geometry is proposed as an entity specific core geometric dimensional measurement system. Ky geometric measures can constructscaled multi-dimensionalmodels using regular and irregular sets in IRn. This entity specific-derived geometric measurement system shares similar fractal methods in which a ‘fractal transformation operator’ is applied to a set S to produce a union of N copies. The Kýklos’ inputs use 1D geometry as a core measure. One-dimensional inputs include the radius interval of a circle/sphere or the semiminor/semimajor axes intervals of an ellipse or spheroid. These geometric inputs have finite values that can be measured by SI distance units. The outputs for each interval are divided and subdivided 1D subcomponents with a union equal to the interval geometry/length. Setting a limit of subdivision iterations creates a finite value for each 1Dsubcomponent. The uniqueness of this method is captured by allowing the simplest 1D inputs to define entity specific subclass geometric core measurements that can also be used to derive length measures. Current methodologies for celestial based measurement of time, as defined within SI units, fits within this methodology, thus combining spatial and temporal features into geometric core measures. The novel Ky method discussed here offers geometric measures to construct scaled multi-dimensional structures, even models. Ky classes proposed for consideration include celestial even subatomic. The application of this offers incredible possibilities, for example, geometric architecture that can represent scaled celestial models that incorporates planets (spheroids) and celestial motion (elliptical orbits).

Keywords: Kyklos, geometry, measurement, celestial, dimension

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

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Authors: Sima Majnooni

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This paper discusses the Green Climate Fund's environmental and social management framework (GCF). The environmental and social management framework ensures the accredited entity considers the GCF's accreditation standards and effectively implements each of the GCF-funded projects. The GCF requires all accredited entities to meet basic transparency and accountability standards as well as environmental and social safeguards (ESMS). In doing so, the accredited entity sets up different independent units. One of these units is called the Grievance Mechanism. When allegations of environmental and social harms are raised in association with GCF-funded activities, affected parties can contact the entity’s grievance unit. One of the most challenging things about the accredited entity's grievance unit is the lack of available information and resources on the entities' websites. Many AEs have anti-corruption or anti-money laundering unit, but they do not have the environmental and social unit for affected people. This paper will argue the effectiveness of environmental and social grievance mechanisms of AEs by using a qualitative approach to indicate how many of AEs have a poor or an effective GRM. Some ESMSs seem highly effective. On the other hand, other mechanisms lack basic requirements such as a clear, transparent, uniform procedure and a definitive timetable. We have looked at each AE mechanism not only in light of how the website goes into detail regarding the process of grievance mechanism but also in light of their risk category. Many mechanisms appear inadequate for the lower level risk category entities (C) and, even surprisingly, for many higher-risk categories (A). We found; in most cases, the grievance mechanism of AEs seems vague.

Keywords: grievance mechanism, vague environmental and social policies, green climate fund, international climate finance, lower and higher risk category

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Authors: Siphethile Phiri

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Although a company is a legal entity with separate legal personality, the courts are empowered to review and set aside the personality of a company on the ground of ‘an unconscionable abuse’. The process is called piercing of the corporate veil. Of interesting note however, it is controversial as to what the concept of ‘unconscionable abuse’ entails. The purpose of this study is to explore this concept in an attempt to understand its proper meaning and how it bears on the powers of the company director to take decision on behalf of the company as a juristic entity. Given the confounding provision, an attempt is made to identify the circumstances in which the courts may pierce the corporate veil and also to investigate the extent to which the courts can do so. The results of this study show that the term unconscionable abuse is a legislative innovation to justify the court’s interference with the separate legal personality functions of a company.

Keywords: company law, unconscionable abuse, director, companies act

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Authors: Paolo Fantozzi, Luigi Laura, Umberto Nanni

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The problem of Entity relation discovery in structured data, a well covered topic in literature, consists in searching within unstructured sources (typically, text) in order to find connections among entities. These can be a whole dictionary, or a specific collection of named items. In many cases machine learning and/or text mining techniques are used for this goal. These approaches might be unfeasible in computationally challenging problems, such as processing massive data streams. A faster approach consists in collecting the cooccurrences of any two words (entities) in order to create a graph of relations - a cooccurrence graph. Indeed each cooccurrence highlights some grade of semantic correlation between the words because it is more common to have related words close each other than having them in the opposite sides of the text. Some authors have used sliding windows for such problem: they count all the occurrences within a sliding windows running over the whole text. In this paper we generalise such technique, coming up to a Weighted-Distance Sliding Window, where each occurrence of two named items within the window is accounted with a weight depending on the distance between items: a closer distance implies a stronger evidence of a relationship. We develop an experiment in order to support this intuition, by applying this technique to a data set consisting in the text of the Bible, split into verses.

Keywords: cooccurrence graph, entity relation graph, unstructured text, weighted distance

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Authors: Rojith K. Balakrishnan

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Plasmablastic lymphoma (PBL) is an uncommon, recently described B-cell derived lymphoma that is most commonly seen in patients with Human Immunodeficiency Virus (HIV) infection. Here we report a case of PBL in a 35 year old man with HIV who presented with multiple subcutaneous swellings all over the body and oral mucosal lesions.The biopsy report was suggestive of Diffuse Large B Cell Lymphoma. Immunohistochemistry was done which showed, lymphoma cells, positive for MUM1, CD 138, and VS 38. The proliferation index (MIB) was 95%. Final report was consistent with the diagnosis of Plasmablastic Lymphoma. The lesion completely regressed after treatment with systemic chemotherapy. Up to date, only a few cases of plasmablastic lymphoma have been reported from India. Increased frequency of this lymphoma in HIV patients and rarity of the tumour, along with rapid response of the same to chemotherapy, make this case a unique one. Hence the knowledge about this new entity is important for clinicians who deal with HIV patients.

Keywords: human immunodeficiency virus (HIV), oral cavity lesion, plasmablastic lymphoma, subcutaneous swelling

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Authors: M. Zaïgouche, A. Kouvahe, F. Stefanelli

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IMPERTIO is a high technology based project aiming at offering efficient assistance help in communication for persons affected by Cerebral Palsy. The systems currently available are hardly used by these patients who are not satisfied by ergonomics and response time. The project rests upon the concept that, opposite to usual master-slave communication giving power to the entity with larger range of possibilities, providing conversely the mastery to the entity with smaller range of possibilities will allow a better understanding ground for both parties. Entirely customizable, the application developed from this idea gives full freedom to the user. Through pictograms (one button linked to a word or a sentence) and adapted keyboard, noticeable improvements are brought to the response time and ease to use ergonomics.

Keywords: cerebral palsy, master-slave relation, communication interface, virtual keyboard, word construction algorithm

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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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Authors: Sandhya Armoogum

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In distributed systems and in open systems such as the Internet, often mobile code has to run on unknown and potentially hostile hosts. Mobile code such as a mobile agent is vulnerable when executing on remote hosts. The mobile agent may be subjected to various attacks such as tampering, inspection, and replay attack by a malicious host. Much research has been done to provide solutions for various security problems, such as authentication of mobile agent and hosts, integrity and confidentiality of the data carried by the mobile agent. Many of such proposed solutions in literature are not suitable for open systems whereby the mobile code arrives and executes on a host which is not known and trusted by the mobile agent owner. In this paper, we propose the adoption of the reference monitor by hosts in an open system for providing trust and security for mobile code execution. A secure protocol for the distribution of the reference monitor entity is described. This reference monitor entity on the remote host may also provide several security services such as authentication and integrity to the mobile code.

Keywords: security, mobile agents, reference monitor, trust

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Authors: Zaqiatul Mardiah, Afdol Tharik Wastono, Abdul Muta'ali

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In general, the Arabic preposition ‘ala encodes the sense of UP-DOWN schema. However, the use of the preposition ‘ala can has many extended schemas that still have relation to its primary sense. In this paper, we show how the framework of cognitive linguistics (CL) based on image schemas can be applied to analyze the spatial semantic of the use of preposition ‘ala in the horizontal and vertical axes. The preposition ‘ala is usually used in the locative sense in which one physical entity is UP-DOWN relation to another physical entity. In spite of that, the cognitive analysis of ‘ala justifies the use of this preposition in many situations to seemingly encode non-up down-related spatial relations, and non-physical relation. This uncovers some of the unsolved issues concerning prepositions in general and the Arabic prepositions in particular the use of ‘ala as a sample. Using the Arabic corpus data, we reveal that in many cases and situations, the use of ‘ala is extended to depict relations other than the ones where the Trajector (TR) is actually in up-down relation to the Landmark (LM). The instances analyzed in this paper show that ‘ala encodes not only the spatial relations in which the TR and the LM are horizontally or vertically related to each other, but also non-spatial relations.

Keywords: image schema, preposition, spatial semantic, up-down relation

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Authors: Guangzhuang Yu, Chun-Chu Liu

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With the advent of the Internet era in recent years, social music education has gradually shifted from the original entity education mode to the mode of entity plus network teaching. No matter for school music education, professional music education or social music education, the teaching quality is the most important evaluation index. Regarding the research on teaching quality evaluation, scholars at home and abroad have contributed a lot of research results on the basis of multiple methods and evaluation subjects. However, to our best knowledge the complete evaluation model for the virtual teaching interaction mode of the emerging network music education Application (APP) has not been established. This research firstly found out the basic dimensions that accord with the teaching quality required by the three parties, constructing the quality evaluation index system; and then, on the basis of expounding the connotation of each index, it determined the weight of each index by using method of fuzzy analytic hierarchy process, providing ideas and methods for scientific, objective and comprehensive evaluation of the teaching quality of network education APP.

Keywords: network music education APP, teaching quality evaluation, index and connotation

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Authors: Gia Surguladze, Nino Topuria, Lily Petriashvili, Giorgi Surguladze

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Modeling of building processes of a multimodal freight transportation support information system is discussed based on modern CASE technologies. Functional efficiencies of ports in the eastern part of the Black Sea are analyzed taking into account their ecological, seasonal, resource usage parameters. By resources, we mean capacities of berths, cranes, automotive transport, as well as work crews and neighbouring airports. For the purpose of designing database of computer support system for Managerial (Logistics) function, using Object-Role Modeling (ORM) tool (NORMA – Natural ORM Architecture) is proposed, after which Entity Relationship Model (ERM) is generated in automated process. The software is developed based on Process-Oriented and Service-Oriented architecture, in Visual Studio.NET environment.

Keywords: seaport resources, business-processes, multimodal transportation, CASE technology, object-role model, entity relationship model, SOA

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Authors: Sham Kidane, Fitsum Gaim, Ibrahim Abdella, Sirak Asmerom, Yoel Ghebrihiwot, Simon Mulugeta, Natnael Ambassager

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The lack of annotated datasets is a bottleneck to the progress of NLP in low-resourced languages. The work presented here consists of large-scale annotated datasets and models for the named entity recognition (NER) system for the Tigrinya language. Our manually constructed corpus comprises over 340K words tagged for NER, with over 118K of the tokens also having parts-of-speech (POS) tags, annotated with 12 distinct classes of entities, represented using several types of tagging schemes. We conducted extensive experiments covering convolutional neural networks and transformer models; the highest performance achieved is 88.8% weighted F1-score. These results are especially noteworthy given the unique challenges posed by Tigrinya’s distinct grammatical structure and complex word morphologies. The system can be an essential building block for the advancement of NLP systems in Tigrinya and other related low-resourced languages and serve as a bridge for cross-referencing against higher-resourced languages.

Keywords: Tigrinya NER corpus, TiBERT, TiRoBERTa, BiLSTM-CRF

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Authors: Ahmed Shaik

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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.

Keywords: accounting estimates, disclosure notes, financial reporting, transparency

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Authors: Farzaneh Sarbandi Farahani

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Drought and decrease in the level of lakes in recent years due to global warming and excessive use of water resources feeding lakes are of great importance, and this research has provided a structure to investigate this issue. First, the information required for simulating lake drought is provided with strong references and necessary assumptions. Entity-Component-System (ECS) structure has been used for simulation, which can consider assumptions flexibly in simulation. Three major users (i.e., Industry, agriculture, and Domestic users) consume water from groundwater and surface water (i.e., streams, rivers and lakes). Lake Mead has been considered for simulation, and the information necessary to investigate its drought has also been provided. The results are presented in the form of a scenario-based design and optimal strategy selection. For optimal strategy selection, a deep reinforcement algorithm is developed to select the best set of strategies among all possible projects. These results can provide a better view of how to plan to prevent lake drought.

Keywords: drought simulation, Mead lake, entity component system programming, deep reinforcement learning

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Authors: S. Biondi, V. Catania, R. Di Natale, A. R. Intilisano, D. Panno

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One of the major goals of Spoken Dialog Systems (SDS) is to understand what the user utters. In the SDS domain, the Spoken Language Understanding (SLU) Module classifies user utterances by means of a pre-definite conceptual knowledge. The SLU module is able to recognize only the meaning previously included in its knowledge base. Due the vastity of that knowledge, the information storing is a very expensive process. Updating and managing the knowledge base are time-consuming and error-prone processes because of the rapidly growing number of entities like proper nouns and domain-specific nouns. This paper proposes a solution to the problem of Name Entity Recognition (NER) applied to a SDS domain. The proposed solution attempts to automatically recognize the meaning associated with an utterance by using the PANKOW (Pattern based Annotation through Knowledge On the Web) method at runtime. The method being proposed extracts information from the Web to increase the SLU knowledge module and reduces the development effort. In particular, the Google Search Engine is used to extract information from the Facebook social network.

Keywords: spoken dialog system, spoken language understanding, web semantic, name entity recognition

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Authors: Sunday Ofum Ogon

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The 1648 Westphalia Conference in Europe ushered in the state as the only legal entity with powers to engage in interstate relations on matters that bothers on the development need of her citizens. This epochal entry of the state reshaped global relations with the curtailment of the powers of individual and groups in external relations as the state became the only entity that acted on behalf of any individual or non-state actors like NGOs residing within the parameters of such a country. Thus, the paper interrogated the extent at which the state determines her Politico-Economic relations with regards to development and growth within the state. To achieve these objectives, the paper relied on documentary evidences wherein the qualitative descriptive method was used for data collection and analysis. The paper exploited the facilities of the Rentier State theory as a guide to the study. It was revealed at the end of the study that the 21st century global economic relations is largely determine by international organizations as exemplified by the World Bank and the International Monitory Fund (IMF) where their activities in the continent has undermined state sovereignty. Hence the paper recommended amongst others that states should look inward for development strategies rather than relying on handout from supra-national organizations which has infringe on their sovereignty.

Keywords: State , Global , Rentier state, Twenty-First Century

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Authors: Chico A. E. Hindarto

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Knowledge management practices are more contextual when they combine with the corporate culture. Each entity has a specific cultural climate that enables knowledge sharing in both functional and individual levels. The interactions between people within organization can be influenced by the culture and how the knowledge is transmitted. On the other hand, these interactions have impacts in culture modification as well. Storytelling is one of the methods in delivering the knowledge throughout the organization. This paper aims to explore the possibility in using a quasi-folklore in the family-based business. Folklore is defined as informal tradition culture that spreading through a word-of-mouth, without knowing the source of the story. In this paper, the quasi-folklore term is used to differentiate it with the original term of folklore. The story is created by somebody in the organization, not like the folklore with unknown source. However, the source is not disclosed, in order to avoid the predicted interest from the story origin. The setting of family-based business is deliberately chosen, since the kinship is considerably strong in this type of entity. Through a thorough literature review that relates to knowledge management, storytelling, and folklore, this paper determines how folklore can be an option for knowledge sharing within the organization.

Keywords: folklore, family business, organizational culture, knowledge management, storytelling

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Authors: Tamphasana Wairokpam

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Inflammatory myopathies (IMs) have long been recognised as a heterogenous family of myopathies with acute, subacute, and sometimes chronic presentation and are potentially treatable. Necrotizing autoimmune myopathies (NAM) are a relatively new subset of myopathies. Patients generally present with subacute onset of proximal myopathy and significantly elevated creatinine kinase (CK) levels. It is being increasingly recognised that there are limitations to the independent diagnostic utility of muscle biopsy. Immunohistochemistry tests may reveal important information in these cases. The traditional classification of IMs failed to recognise NAM as a separate entity and did not adequately emphasize the diversity of IMs. This review and case report on NAM aims to highlight the heterogeneity of this entity and focus on the distinct clinical presentation, biopsy findings, specific auto-antibodies implicated, and available treatment options with prognosis. This article is a meta-analysis of literatures on NAM and a case report illustrating the clinical course, investigation and biopsy findings, antibodies implicated, and management of a patient with NAM. The main databases used for the search were Pubmed, Google Scholar, and Cochrane Library. Altogether, 67 publications have been taken as references. Two biomarkers, anti-signal recognition protein (SRP) and anti- hydroxyl methylglutaryl-coenzyme A reductase (HMGCR) Abs, have been found to have an association with NAM in about 2/3rd of cases. Interestingly, anti-SRP associated NAM appears to be more aggressive in its clinical course when compared to its anti-HMGCR associated counterpart. Biopsy shows muscle fibre necrosis without inflammation. There are reports of statin-induced NAM where progression of myopathy has been seen even after discontinuation of statins, pointing towards an underlying immune mechanism. Diagnosisng NAM is essential as it requires more aggressive immunotherapy than other types of IMs. Most cases are refractory to corticosteroid monotherapy. Immunosuppressive therapy with other immunotherapeutic agents such as IVIg, rituximab, mycophenolate mofetil, azathioprine has been explored and found to have a role in the treatment of NAM. In conclusion,given the heterogeneity of NAM, it appears that NAM is not just a single entity but consists of many different forms, despite the similarities in presentation and its classification remains an evolving field. A thorough understanding of underlying mechanism and the clinical correlation with antibodies associated with NAM is essential for efficacious management and disease prognostication.

Keywords: inflammatory myopathies, necrotising autoimmune myopathies, anti-SRP antibody, anti-HMGCR antibody, statin induced myopathy

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Authors: Ritu Vashistha, Jitender Kumar

Abstract:

Clustering using the K-means algorithm is a very common way to understand and analyze the obtained output data. When a similar object is grouped, this is called the basis of Clustering. There is K number of objects and C number of cluster in to single cluster in which k is always supposed to be less than C having each cluster to be its own centroid but the major problem is how is identify the cluster is correct based on the data. Formulation of the cluster is not a regular task for every tuple of row record or entity but it is done by an iterative process. Each and every record, tuple, entity is checked and examined and similarity dissimilarity is examined. So this iterative process seems to be very lengthy and unable to give optimal output for the cluster and time taken to find the cluster. To overcome the drawback challenge, we are proposing a formula to find the clusters at the run time, so this approach can give us optimal results. The proposed approach uses the Euclidian distance formula as well melanosis to find the minimum distance between slots as technically we called clusters and the same approach we have also applied to Ant Colony Optimization(ACO) algorithm, which results in the production of two and multi-dimensional matrix.

Keywords: ant colony optimization, data clustering, centroids, data mining, k-means

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Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

Abstract:

Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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