Search results for: concept-based information retrieval
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10608

Search results for: concept-based information retrieval

10248 How Markets React to Corporate Disclosure: An Analysis Using a SEM Model

Authors: Helena Susana Afonso Alves, Natália Maria Rafael Canadas, Ana Maria Rodrigues

Abstract:

We examined the impact of governance rules on information asymmetry, using the turnover ratio and the bid-ask spread as proxies for the information asymmetry. We used a SEM model and analyzed the indirect relations through the voluntary disclosure of information and the organizational performance. We built a voluntary disclosure index based on the information firms provided in their annual reports and divided the governance characteristics in two constructs: directors’ and supervisors’ structures and ownership structure. We concluded that the ownership structure exerts a direct influence on share price and share liquidity, Otherwise, the directors’ and supervisors’ structures exert an indirect influence, through the organizational performance and the voluntary disclosure of information. The results also show that for firms with high levels of disclosure the bid-ask spread is lower. However, in firms with a high ownership concentration investors tend to increase the bid-ask spreads and trade less, which, in this case, reduces the liquidity of the stock. The failure to find the relationship between voluntary disclosure of information and the turnover ratio shows us that the liquidity of shares is more related to the greater or lesser concentration of shareholders, with the performance of their companies than with the access to information. Moreover, it is clear that the role that information disclosure plays is mainly at the level of price formation.

Keywords: corporate governance, information asymmetry, voluntary disclosure, structural equation modelling, SEM

Procedia PDF Downloads 481
10247 A Study on Information Structure in the Vajrachedika-Prajna-paramita Sutra and Translation Aspect

Authors: Yoon-Cheol Park

Abstract:

This research focuses on examining the information structures in the old Chinese character-Korean translation of the Vajrachedika-prajna-paramita sutra. The background of this research comes from the fact that there were no previous researches which looked into the information structures in the target text of the Vajrachedika-prajna-paramita sutra by now. The existing researches on the Buddhist scripture translation mainly put weight on message conveyance by literal and semantic translation methods. But the message conveyance from one language to another has a necessity to be delivered with equivalent information structure. Thus, this research is intended to investigate on the flow of old and new information in the target text of Buddhist scripture, compared with source text. The Vajrachedika-prajna-paramita sutra unlike other Buddhist scriptures is composed of conversational structures between Buddha and his disciple, Suboli. This implies that the information flow can be changed by utterance context and some propositions. So, this research tries to analyze the flow of old and new information within the source and target text. As a result of analysis, this research can discover the following facts; firstly, there are the differences of the information flow in the message conveyance between the old Chinese character and Korean by language features. The old Chinese character reveals that old-new information flow is developed, while Korean indicates new-old information flow because of word order. Secondly, the source text of the Vajrachedika-prajna-paramita sutra includes abstruse terminologies, jargon and abstract words. These make influence on the target text and cause the change of the information flow. But the repetitive expressions of these words provide the old information in the target text. Lastly, the Vajrachedika-prajna-paramita sutra offers the expository structure from conversations between Buddha and Suboli. It means that the information flow is developed in the way of explaining specific subjects and of paraphrasing unfamiliar phrases and expressions. From the results of analysis above, this research can verify that the information structures in the target text of the Vajrachedika-prajna-paramita sutra are changed by specific subjects and terminologies, developed with the new-old information flow by repetitive expressions or word order and reveal the information structures familiar to target culture. It also implies that the translation of the Vajrachedika-prajna-paramita sutra as a religious book needs the message conveyance to take into account the information structures of two languages.

Keywords: abstruse terminologies, the information structure, new and old information, old Chinese character-Korean translation

Procedia PDF Downloads 345
10246 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise

Authors: Khawla Hlel

Abstract:

Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.

Keywords: critical audit matters, audit committee, information quality, Tunisian firms

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10245 Measuring Business Strategy and Information Systems Alignment

Authors: Amit Saraswat, Ruchi Tewari

Abstract:

Purpose: The research paper aims at understanding the alignment of business and IT in the Indian context and the business value attached to such an alignment. Methodology: The study is conducted in two stages. Stage one: Bibliographic research was conducted to evolve the parameters for defining alignment. Stage two: Evolving a model for strategic alignment to conduct an empirical study. The model is defined in terms of four fundamental domains of strategic management choice – business strategy, information strategy, organizational structure, and information technology structure. A survey through a questionnaire was conducted across organizations from 4 different industries and Structure Equation Modelling (SEM) technique is used for validating the model. Findings: In the Indian scenario all the subscales of alignment could not be validated. It could be validated that organizational strategy impacts information strategy and information technology structure. Research Limitations: The study is limited to the Indian context. Business IT alignment may be culture dependent so further research is required to validate the model in other cultures. Originality/Value: In the western world several models of alignment of business strategy and information systems is available but they do not measure the extent of alignment which the current study in the Indian context. Findings of the study can be used by managers in strategizing and understanding their business and information systems needs holistically and cohesively leading to efficient use of resources and output.

Keywords: business strategy, information technology (IT), business IT alignment, SEM

Procedia PDF Downloads 349
10244 Analysis of Ancient Bone DNA Samples From Excavations at St Peter’s Burial Ground, Blackburn

Authors: Shakhawan K. Mawlood, Catriona Pickard, Benjamin Pickard

Abstract:

In summer 2015 the remains of 800 children are among 1,967 bodies were exhumed by archaeologists at St Peter's Burial Ground in Blackburn, Lancashire. One hundred samples from these 19th century ancient bones were selected for DNA analysis. These comprised samples biased for those which prior osteological evidence indicated a potential for microbial infection by Mycobacterium tuberculosis (causing tuberculosis, TB) or Treponema pallidum (causing Syphilis) species, as well a random selection of other bones for which visual inspection suggested good preservation (and, therefore, likely DNA retrieval).They were subject to polymerase chain reaction (PCR) assays aimed at detecting traces of DNA from infecting mycobacteria, with the purpose both of confirming the palaeopathological diagnosis of tuberculosis and determining in individual cases whether disease and death was due to M. tuberculosis or other reasons. Our secondary goal was to determine sex determination and age prediction. The results demonstrated that extraction of vast majority ancient bones DNA samples succeeded.

Keywords: ancient bone, DNA, tuberculosis, age prediction

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10243 Similarity Based Membership of Elements to Uncertain Concept in Information System

Authors: M. Kamel El-Sayed

Abstract:

The process of determining the degree of membership for an element to an uncertain concept has been found in many ways, using equivalence and symmetry relations in information systems. In the case of similarity, these methods did not take into account the degree of symmetry between elements. In this paper, we use a new definition for finding the membership based on the degree of symmetry. We provide an example to clarify the suggested methods and compare it with previous methods. This method opens the door to more accurate decisions in information systems.

Keywords: information system, uncertain concept, membership function, similarity relation, degree of similarity

Procedia PDF Downloads 189
10242 A Comparative Study of the Proposed Models for the Components of the National Health Information System

Authors: M. Ahmadi, Sh. Damanabi, F. Sadoughi

Abstract:

National Health Information System plays an important role in ensuring timely and reliable access to Health information which is essential for strategic and operational decisions that improve health, quality and effectiveness of health care. In other words, by using the National Health information system you can improve the quality of health data, information and knowledge used to support decision making at all levels and areas of the health sector. Since full identification of the components of this system for better planning and management influential factors of performance seems necessary, therefore, in this study, different attitudes towards components of this system are explored comparatively. Methods: This is a descriptive and comparative kind of study. The society includes printed and electronic documents containing components of the national health information system in three parts: input, process, and output. In this context, search for information using library resources and internet search were conducted and data analysis was expressed using comparative tables and qualitative data. Results: The findings showed that there are three different perspectives presenting the components of national health information system, Lippeveld, Sauerborn, and Bodart Model in 2000, Health Metrics Network (HMN) model from World Health Organization in 2008 and Gattini’s 2009 model. All three models outlined above in the input (resources and structure) require components of management and leadership, planning and design programs, supply of staff, software and hardware facilities, and equipment. In addition, in the ‘process’ section from three models, we pointed up the actions ensuring the quality of health information system and in output section, except Lippeveld Model, two other models consider information products, usage and distribution of information as components of the national health information system. Conclusion: The results showed that all the three models have had a brief discussion about the components of health information in input section. However, Lippeveld model has overlooked the components of national health information in process and output sections. Therefore, it seems that the health measurement model of network has a comprehensive presentation for the components of health system in all three sections-input, process, and output.

Keywords: National Health Information System, components of the NHIS, Lippeveld Model

Procedia PDF Downloads 387
10241 Reverse Logistics Information Management Using Ontological Approach

Authors: F. Lhafiane, A. Elbyed, M. Bouchoum

Abstract:

Reverse Logistics (RL) Process is considered as complex and dynamic network that involves many stakeholders such as: suppliers, manufactures, warehouse, retails, and costumers, this complexity is inherent in such process due to lack of perfect knowledge or conflicting information. Ontologies, on the other hand, can be considered as an approach to overcome the problem of sharing knowledge and communication among the various reverse logistics partners. In this paper, we propose a semantic representation based on hybrid architecture for building the Ontologies in an ascendant way, this method facilitates the semantic reconciliation between the heterogeneous information systems (ICT) that support reverse logistics Processes and product data.

Keywords: Reverse Logistics, information management, heterogeneity, ontologies, semantic web

Procedia PDF Downloads 465
10240 Build Information Systems Environment Clean Through the Sms Gateway

Authors: Lutpi Ginanjar

Abstract:

Environmental hygiene is indispensable for people to live healthy, safe and peaceful. In a small environment, the cleanliness of the environment is very easy to overcome, but on the larger environment requires a more complicated management and considerable investments. In general environmental hygiene are managed by the Department of Hygiene and Landscaper. Found a good management, but much less good management. The difficulties that are often encountered on waste management also caused public awareness itself. In addition, communities have difficulty in making a report about the rubbish because not dibangunnyasistem good information. Essai aims to build information systems environment clean especially the handling of waste in the city of Bandung, West Java province. The system was built with PHP software. Expected results obtained after the construction of the information system of environmental hygiene can be demonstrated to the community will be the health of the environment.

Keywords: information systems, SMS gateway, management, software, PHP

Procedia PDF Downloads 443
10239 A Hybrid Data-Handler Module Based Approach for Prioritization in Quality Function Deployment

Authors: P. Venu, Joeju M. Issac

Abstract:

Quality Function Deployment (QFD) is a systematic technique that creates a platform where the customer responses can be positively converted to design attributes. The accuracy of a QFD process heavily depends on the data that it is handling which is captured from customers or QFD team members. Customized computer programs that perform Quality Function Deployment within a stipulated time have been used by various companies across the globe. These programs heavily rely on storage and retrieval of the data on a common database. This database must act as a perfect source with minimum missing values or error values in order perform actual prioritization. This paper introduces a missing/error data handler module which uses Genetic Algorithm and Fuzzy numbers. The prioritization of customer requirements of sesame oil is illustrated and a comparison is made between proposed data handler module-based deployment and manual deployment.

Keywords: hybrid data handler, QFD, prioritization, module-based deployment

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10238 Relationship among Teams' Information Processing Capacity and Performance in Information System Projects: The Effects of Uncertainty and Equivocality

Authors: Ouafa Sakka, Henri Barki, Louise Cote

Abstract:

Uncertainty and equivocality are defined in the information processing literature as two task characteristics that require different information processing responses from managers. As uncertainty often stems from a lack of information, addressing it is thought to require the collection of additional data. On the other hand, as equivocality stems from ambiguity and a lack of understanding of the task at hand, addressing it is thought to require rich communication between those involved. Past research has provided weak to moderate empirical support to these hypotheses. The present study contributes to this literature by defining uncertainty and equivocality at the project level and investigating their moderating effects on the association between several project information processing constructs and project performance. The information processing constructs considered are the amount of information collected by the project team, and the richness and frequency of formal communications among the team members to discuss the project’s follow-up reports. Data on 93 information system development (ISD) project managers was collected in a questionnaire survey and analyzed it via the Fisher Test for correlation differences. The results indicate that the highest project performance levels were observed in projects characterized by high uncertainty and low equivocality in which project managers were provided with detailed and updated information on project costs and schedules. In addition, our findings show that information about user needs and technical aspects of the project is less useful to managing projects where uncertainty and equivocality are high. Further, while the strongest positive effect of interactive use of follow-up reports on performance occurred in projects where both uncertainty and equivocality levels were high, its weakest effect occurred when both of these were low.

Keywords: uncertainty, equivocality, information processing model, management control systems, project control, interactive use, diagnostic use, information system development

Procedia PDF Downloads 262
10237 The Effect of Circuit Training on Aerobic Fitness and Body Fat Percentage

Authors: Presto Tri Sambodo, Suharjana, Galih Yoga Santiko

Abstract:

Having an ideal body shape healthy body are the desire of everyone, both young and old. The purpose of this study was to determine: (1) the effect of block circuit training on aerobic fitness and body fat percentage, (2) the effect of non-block circuit training on aerobic fitness and body fat percentage, and (3) differences in the effect of exercise on block and non-circuit training block against aerobic fitness and body fat percentage. This research is an experimental research with the prestest posttest design Two groups design. The population in this study were 57 members of fat loss at GOR UNY Fitness Center. The retrieval technique uses purposive random sampling with a sample of 20 people. The instruments with rockport test (1.6 KM) and body fat percentage with a scale of bioelectrical impedance analysis omron (BIA). So it can be concluded the circuit training between block and non-block has a significant effect on aerobic fitness and body fat percentage. And for differences in the effect of circuit training between blocks and non-blocks, it is more influential on aerobic fitness than the percentage of body fat.

Keywords: circuit training, aerobic fitness, body fat percentage, healthy body

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10236 Video Shot Detection and Key Frame Extraction Using Faber-Shauder DWT and SVD

Authors: Assma Azeroual, Karim Afdel, Mohamed El Hajji, Hassan Douzi

Abstract:

Key frame extraction methods select the most representative frames of a video, which can be used in different areas of video processing such as video retrieval, video summary, and video indexing. In this paper we present a novel approach for extracting key frames from video sequences. The frame is characterized uniquely by his contours which are represented by the dominant blocks. These dominant blocks are located on the contours and its near textures. When the video frames have a noticeable changement, its dominant blocks changed, then we can extracte a key frame. The dominant blocks of every frame is computed, and then feature vectors are extracted from the dominant blocks image of each frame and arranged in a feature matrix. Singular Value Decomposition is used to calculate sliding windows ranks of those matrices. Finally the computed ranks are traced and then we are able to extract key frames of a video. Experimental results show that the proposed approach is robust against a large range of digital effects used during shot transition.

Keywords: FSDWT, key frame extraction, shot detection, singular value decomposition

Procedia PDF Downloads 359
10235 Searching for Health-Related Information on the Internet: A Case Study on Young Adults

Authors: Dana Weimann Saks

Abstract:

This study aimed to examine the use of the internet as a source of health-related information (HRI), as well as the change in attitudes following the online search for HRI. The current study sample included 88 participants, randomly divided into two experimental groups. One was given the name of an unfamiliar disease and told to search for information about it using various search engines, and the second was given a text about the disease from a credible scientific source. The study findings show a large percentage of participants used the internet as a source of HRI. Likewise, no differences were found in the extent to which the internet was used as a source of HRI when demographics were compared. Those who searched for the HRI on the internet had more negative opinions and believed symptoms of the disease were worse than the average opinion among those who obtained the information about the disease from a credible scientific source. The Internet clearly influences the participants’ beliefs, regardless of demographic differences.

Keywords: health-related information, internet, young adults, HRI

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10234 Robustness of the Deep Chroma Extractor and Locally-Normalized Quarter Tone Filters in Automatic Chord Estimation under Reverberant Conditions

Authors: Luis Alvarado, Victor Poblete, Isaac Gonzalez, Yetzabeth Gonzalez

Abstract:

In MIREX 2016 (http://www.music-ir.org/mirex), the deep neural network (DNN)-Deep Chroma Extractor, proposed by Korzeniowski and Wiedmer, reached the highest score in an audio chord recognition task. In the present paper, this tool is assessed under acoustic reverberant environments and distinct source-microphone distances. The evaluation dataset comprises The Beatles and Queen datasets. These datasets are sequentially re-recorded with a single microphone in a real reverberant chamber at four reverberation times (0 -anechoic-, 1, 2, and 3 s, approximately), as well as four source-microphone distances (32, 64, 128, and 256 cm). It is expected that the performance of the trained DNN will dramatically decrease under these acoustic conditions with signals degraded by room reverberation and distance to the source. Recently, the effect of the bio-inspired Locally-Normalized Cepstral Coefficients (LNCC), has been assessed in a text independent speaker verification task using speech signals degraded by additive noise at different signal-to-noise ratios with variations of recording distance, and it has also been assessed under reverberant conditions with variations of recording distance. LNCC showed a performance so high as the state-of-the-art Mel Frequency Cepstral Coefficient filters. Based on these results, this paper proposes a variation of locally-normalized triangular filters called Locally-Normalized Quarter Tone (LNQT) filters. By using the LNQT spectrogram, robustness improvements of the trained Deep Chroma Extractor are expected, compared with classical triangular filters, and thus compensating the music signal degradation improving the accuracy of the chord recognition system.

Keywords: chord recognition, deep neural networks, feature extraction, music information retrieval

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10233 Effects of Non-Diagnostic Haptic Information on Consumers' Product Judgments and Decisions

Authors: Eun Young Park, Jongwon Park

Abstract:

A physical touch of a product can provide ample diagnostic information about the product attributes and quality. However, consumers’ product judgments and purchases can be erroneously influenced by non-diagnostic haptic information. For example, consumers’ evaluations of the coffee they drink could be affected by the heaviness of a cup that is used for just serving the coffee. This important issue has received little attention in prior research. The present research contributes to the literature by identifying when and how non-diagnostic haptic information can have an influence and why such influence occurs. Specifically, five studies experimentally varied the content of non-diagnostic haptic information, such as the weight of a cup (heavy vs. light) and the texture of a cup holder (smooth vs. rough), and then assessed the impact of the manipulation on product judgments and decisions. Results show that non-diagnostic haptic information has a biasing impact on consumer judgments. For example, the heavy (vs. light) cup increases consumers’ perception of the richness of coffee in it, and the rough (vs. smooth) texture of a cup holder increases the perception of the healthfulness of fruit juice in it, which in turn increases consumers’ purchase intentions of the product. When consumers are cognitively distracted during the touch experience, the impact of the content of haptic information is no longer evident, but the valence (positive vs. negative) of the haptic experience influences product judgments. However, consumers are able to avoid the impact of non-diagnostic haptic information, if and only if they are both knowledgeable about the product category and undistracted from processing the touch experience. In sum, the nature of the influence by non-diagnostic haptic information (i.e., assimilation effect vs. contrast effect vs. null effect) is determined by the content and valence of haptic information, the relative impact of which depends on whether consumers can identify the content and source of the haptic information. Theoretically, to our best knowledge, this research is the first to document the empirical evidence of the interplay between cognitive and affective processes that determines the impact of non-diagnostic haptic information. Managerial implications are discussed.

Keywords: consumer behavior, haptic information, product judgments, touch effect

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10232 Effects of Financial and Non-Financial Accounting Information Reports on Corporate Credibility and Image of the Listed-Firms in Thailand

Authors: Anocha Rojanapanich

Abstract:

This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.

Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image

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10231 Contextual SenSe Model: Word Sense Disambiguation using Sense and Sense Value of Context Surrounding the Target

Authors: Vishal Raj, Noorhan Abbas

Abstract:

Ambiguity in NLP (Natural language processing) refers to the ability of a word, phrase, sentence, or text to have multiple meanings. This results in various kinds of ambiguities such as lexical, syntactic, semantic, anaphoric and referential am-biguities. This study is focused mainly on solving the issue of Lexical ambiguity. Word Sense Disambiguation (WSD) is an NLP technique that aims to resolve lexical ambiguity by determining the correct meaning of a word within a given context. Most WSD solutions rely on words for training and testing, but we have used lemma and Part of Speech (POS) tokens of words for training and testing. Lemma adds generality and POS adds properties of word into token. We have designed a novel method to create an affinity matrix to calculate the affinity be-tween any pair of lemma_POS (a token where lemma and POS of word are joined by underscore) of given training set. Additionally, we have devised an al-gorithm to create the sense clusters of tokens using affinity matrix under hierar-chy of POS of lemma. Furthermore, three different mechanisms to predict the sense of target word using the affinity/similarity value are devised. Each contex-tual token contributes to the sense of target word with some value and whichever sense gets higher value becomes the sense of target word. So, contextual tokens play a key role in creating sense clusters and predicting the sense of target word, hence, the model is named Contextual SenSe Model (CSM). CSM exhibits a noteworthy simplicity and explication lucidity in contrast to contemporary deep learning models characterized by intricacy, time-intensive processes, and chal-lenging explication. CSM is trained on SemCor training data and evaluated on SemEval test dataset. The results indicate that despite the naivety of the method, it achieves promising results when compared to the Most Frequent Sense (MFS) model.

Keywords: word sense disambiguation (wsd), contextual sense model (csm), most frequent sense (mfs), part of speech (pos), natural language processing (nlp), oov (out of vocabulary), lemma_pos (a token where lemma and pos of word are joined by underscore), information retrieval (ir), machine translation (mt)

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10230 Analyzing Brand Related Information Disclosure and Brand Value: Further Empirical Evidence

Authors: Yves Alain Ach, Sandra Rmadi Said

Abstract:

An extensive review of literature in relation to brands has shown that little research has focused on the nature and determinants of the information disclosed by companies with respect to the brands they own and use. The objective of this paper is to address this issue. More specifically, the aim is to characterize the nature of the information disclosed by companies in terms of estimating the value of brands and to identify the determinants of that information according to the company’s characteristics most frequently tested by previous studies on the disclosure of information on intangible capital, by studying the practices of a sample of 37 French companies. Our findings suggest that companies prefer to communicate accounting, economic and strategic information in relation to their brands instead of providing financial information. The analysis of the determinants of the information disclosed on brands leads to the conclusion that the groups which operate internationally and have chosen a category 1 auditing firm to communicate more information to investors in their annual report. Our study points out that the sector is not an explanatory variable for voluntary brand disclosure, unlike previous studies on intangible capital. Our study is distinguished by the study of an element that has been little studied in the financial literature, namely the determinants of brand-related information. With regard to the effect of size on brand-related information disclosure, our research does not confirm this link. Many authors point out that large companies tend to publish more voluntary information in order to respond to stakeholder pressure. Our study also establishes that the relationship between brand information supply and performance is insignificant. This relationship is already controversial by previous research, and it shows that higher profitability motivates managers to provide more information, as this strengthens investor confidence and may increase managers' compensation. Our main contribution focuses on the nature of the inherent characteristics of the companies that disclose the most information about brands. Our results show the absence of a link between size and industry on the one hand and the supply of brand information on the other, contrary to previous research. Our analysis highlights three types of information disclosed about brands: accounting, economics and strategy. We, therefore, question the reasons that may lead companies to voluntarily communicate mainly accounting, economic and strategic information in relation to our study from one year to the next and not to communicate detailed information that would allow them to reconstitute the financial value of their brands. Our results can be useful for companies and investors. Our results highlight, to our surprise, the lack of financial information that would allow investors to understand a better valuation of brands. We believe that additional information is needed to improve the quality of accounting and financial information related to brands. The additional information provided in the special report that we recommend could be called a "report on intangible assets”.

Keywords: brand related information, brand value, information disclosure, determinants

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10229 A Mixed Approach to Assess Information System Risk, Operational Risk, and Congolese Microfinance Institutions Performance

Authors: Alfred Kamate Siviri, Angelus Mafikiri Tsongo, Jean Robert Kala Kamdjoug

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Digitalization and information systems well organized have been selected as relevant measures to mitigate operational risks within organizations. Unfortunately, information system comes with new threats that can cause severe damage and quick organization lockout. This study aims to measure perceived information system risks and their effects on operational risks within the microfinance institution in D.R. Congo. Also, the factors influencing the operational risk are identified, and the link between operational risk with other risks and performance is to be assessed. The study proposes a research model drawn on the combination of Resources-Based-View, dynamic capabilities, the agency theory, the Information System Security Model, and social theories of risk. Therefore, we suggest adopting a mixed methods research with the sole aim of increasing the literature that already exists on perceived operational risk assessment and its link with other risk and performance, a focus on IT risk.

Keywords: Democratic Republic Congo, information system risk, microfinance performance, operational risk

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10228 Information Asymmetry and Governing Boards in Higher Education: The Heat Map of Information Asymmetry Across Competencies and the Role of Training in Mitigating Information Asymmetry

Authors: Ana Karaman, Dmitriy Gaevoy

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Successful and effective governing boards play an essential role in higher education by providing essential oversight and helping to steer the direction of an institution while creating and maintaining a thriving culture of stewardship. A well-functioning board can also help mitigate conflicts of interest, ensure responsible use of an organization's assets, and maintain institutional transparency. However, boards’ functions in higher education are inhibited by the presence of information asymmetry between the board and management. Board members typically have little specific knowledge about the business side of the higher education, in general, and an institution under their oversight in particular. As a result, boards often must rely on the discretion of the institutional upper administration as to what type of pertinent information being disclosed to the board. The phenomenon of information asymmetry is not unique to the higher education and has been studied previously in the context of both corporate and non-for-profit boards. Various board characteristics have been analyzed with respect to mitigating the information asymmetry between an organizational board and management. For example, it has been argued that such board characteristics as its greater size, independence, and a higher proportion of female members tend to reduce information asymmetry by raising levels of information disclosure and organizational transparency. This paper explores the phenomenon of information asymmetry between boards and management in the context of higher education. In our analysis, we propose a heat map of information asymmetry based on the categories of board competencies in higher education. The proposed heat map is based on the assessment of potential risks to both the boards and its institutions. It employs an assumption that a potential risk created by the presence of information asymmetry varies in its magnitude across various areas of boards’ competencies. Then, we explore the role of board members’ training in mitigating information asymmetry between the boards and the management by increasing the level of information disclosure and enhancing transparency in management communication with the boards. The paper seeks to demonstrate how appropriate training can provide board members with an adequate preparation to request a sufficient level of information disclose and transparency by arming them with knowledge of what questions to ask of the management.

Keywords: higher education, governing boards information asymmetry, board competencies, board training

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10227 Assessing the Current State of Software Engineering and Information Technology in Ghana

Authors: David Yartel

Abstract:

Drawing on the current state of software engineering and information technology in Ghana, the study documents its significant contribution to the development of Ghanaian industries. The study focuses on the application of modern trends in technology and the barriers faced in the area of software engineering and information technology. A thorough analysis of a dozen of interviews with stakeholders in software engineering and information technology via interviews reveals how modern trends in software engineering pose challenges to the industry in Ghana. Results show that to meet the expectation of modern software engineering and information technology trends, stakeholders must have skilled professionals, adequate infrastructure, and enhanced support for technology startups. Again, individuals should be encouraged to pursue a career in software engineering and information technology, as it has the propensity to increase the efficiency and effectiveness of work-related activities. This study recommends that stakeholders in software engineering and technology industries should invest enough in training more professionals by collaborating with international institutions well-versed in the area by organizing frequent training and seminars. The government should also provide funding opportunities for small businesses in the technology sector to drive creativity and development in order to bring about growth and development.

Keywords: software engineering, information technology, Ghana, development

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10226 Guidance for Strengthening Ethics of Entrepreneurs in Information and Communication Technology Professional

Authors: Routsukol Sunalai

Abstract:

The objectives of this paper were to study current problem of ethics of entrepreneurs in information and communication technology professional, and to build their awareness of ethics, which would be useful as guidance for strengthening professional ethics among them. The study employed quantitative research method in order to analyze relationships or differences found in each ethics factor and report in statistics. The sample of this paper was 300 information technology users of Rajabhat Universities in Bangkok. The findings revealed that the ethics factors which gained the highest and high level of opinion included possessing principles of righteousness, having trust in themselves and others, and respecting different opinions of others and accepting the fact that people of different opinions.

Keywords: communication, ethics, information, entrepreneurs

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10225 Does Stock Markets Asymmetric Information Affect Foreign Capital Flows?

Authors: Farid Habibi Tanha, Mojtaba Jahanbazi, Morteza Foroutan, Rasidah Mohd Rashid

Abstract:

This paper depicts the effects of asymmetric information in determining capital inflows to be captured through stock market microstructure. The model can explain several stylized facts regarding the capital immobility. The first phase of the research involves in collecting and refining 150,000,000 daily data of 11 stock markets over a period of one decade in an effort to minimize the impact of survivorship bias. Three micro techniques were used to measure information asymmetries. The final phase analyzes the model through panel data approach. As a unique contribution, this research will provide valuable information regarding negative effects of information asymmetries in stock markets on attracting foreign investments. The results of this study can be directly considered by policy makers to monitor and control changes of capital flow in order to keep market conditions in a healthy manner, by preventing and managing possible shocks to avoid sudden reversals and market failures.

Keywords: asymmetric information, capital inflow, market microstructure, investment

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10224 Gender Diversity on the Board and Asymmetry Information: An Empirical Analysis for Spanish Listed Firms

Authors: David Abad, M. Encarnación Lucas-Pérez, Antonio Minguez-Vera, José Yagüe

Abstract:

We examine explicitly the relation between the gender diversity on corporate boards and the levels of information asymmetry in the stock market. Based on prior evidence that suggests that the presence of women on director boards increases the quantity and quality of public disclosure by firms, we expect firms with higher gender diversity on their boards to show lower levels of information asymmetry in the market. Using a Spanish sample for the period 2004-2009, proxies for information asymmetry estimated from high-frequency data, and a system GMM methodology, we find that the gender diversity on boards is negative associated with the level of information asymmetry in the stock market. Our findings support legislative changes implemented to increase the presence of women on boards in several European countries by providing evidence that gender diverse boards have beneficial effects on stock markets.

Keywords: corporate board, female directors, gender diversity, information asymmetry, market microstructure

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10223 Reminiscence Bump in Autobiographical Memory of Freedom Fighters in Bangladesh

Authors: Eamin Zahan Heanoy, Asheek Mohammad Shimul

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The purpose of the present study was to address theoretical issues of reminiscence bump in autobiographical memory using the freedom fighters of Bangladesh as participants. It was assumed that they had a lot of negative memories during the liberation war in 1971 and those events would reflect the construction of reminiscence bump. Three hundred and twenty (320) freedom fighters were selected using mixed method (purposive and random) sampling technique. The freedom fighters were taken from 10 randomly chosen districts of 64. The participants recalled and dated autobiographical memories from across the lifespan. The age of the participants was between 50 to 80+ years. Memories were encoded at the time of the age when the events occurred. As expected the reminiscence bump, preferential recall of memories from second and third decade was observed. Results indicate that the bump for the participants was found 16 to 26 years. And most remarkably, they recalled most of the memories from 1971, the liberation war. Different retrieval curve has been found for male and female participants. The results have been discussed in the light of recent developments in reminiscence bump research.

Keywords: autobiographical memory, freedom fighters, liberation war, reminiscence bump

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10222 Automated Evaluation Approach for Time-Dependent Question Answering Pairs on Web Crawler Based Question Answering System

Authors: Shraddha Chaudhary, Raksha Agarwal, Niladri Chatterjee

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This work demonstrates a web crawler-based generalized end-to-end open domain Question Answering (QA) system. An efficient QA system requires a significant amount of domain knowledge to answer any question with the aim to find an exact and correct answer in the form of a number, a noun, a short phrase, or a brief piece of text for the user's questions. Analysis of the question, searching the relevant document, and choosing an answer are three important steps in a QA system. This work uses a web scraper (Beautiful Soup) to extract K-documents from the web. The value of K can be calibrated on the basis of a trade-off between time and accuracy. This is followed by a passage ranking process using the MS-Marco dataset trained on 500K queries to extract the most relevant text passage, to shorten the lengthy documents. Further, a QA system is used to extract the answers from the shortened documents based on the query and return the top 3 answers. For evaluation of such systems, accuracy is judged by the exact match between predicted answers and gold answers. But automatic evaluation methods fail due to the linguistic ambiguities inherent in the questions. Moreover, reference answers are often not exhaustive or are out of date. Hence correct answers predicted by the system are often judged incorrect according to the automated metrics. One such scenario arises from the original Google Natural Question (GNQ) dataset which was collected and made available in the year 2016. Use of any such dataset proves to be inefficient with respect to any questions that have time-varying answers. For illustration, if the query is where will be the next Olympics? Gold Answer for the above query as given in the GNQ dataset is “Tokyo”. Since the dataset was collected in the year 2016, and the next Olympics after 2016 were in 2020 that was in Tokyo which is absolutely correct. But if the same question is asked in 2022 then the answer is “Paris, 2024”. Consequently, any evaluation based on the GNQ dataset will be incorrect. Such erroneous predictions are usually given to human evaluators for further validation which is quite expensive and time-consuming. To address this erroneous evaluation, the present work proposes an automated approach for evaluating time-dependent question-answer pairs. In particular, it proposes a metric using the current timestamp along with top-n predicted answers from a given QA system. To test the proposed approach GNQ dataset has been used and the system achieved an accuracy of 78% for a test dataset comprising 100 QA pairs. This test data was automatically extracted using an analysis-based approach from 10K QA pairs of the GNQ dataset. The results obtained are encouraging. The proposed technique appears to have the possibility of developing into a useful scheme for gathering precise, reliable, and specific information in a real-time and efficient manner. Our subsequent experiments will be guided towards establishing the efficacy of the above system for a larger set of time-dependent QA pairs.

Keywords: web-based information retrieval, open domain question answering system, time-varying QA, QA evaluation

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10221 Evaluation of Robust Feature Descriptors for Texture Classification

Authors: Jia-Hong Lee, Mei-Yi Wu, Hsien-Tsung Kuo

Abstract:

Texture is an important characteristic in real and synthetic scenes. Texture analysis plays a critical role in inspecting surfaces and provides important techniques in a variety of applications. Although several descriptors have been presented to extract texture features, the development of object recognition is still a difficult task due to the complex aspects of texture. Recently, many robust and scaling-invariant image features such as SIFT, SURF and ORB have been successfully used in image retrieval and object recognition. In this paper, we have tried to compare the performance for texture classification using these feature descriptors with k-means clustering. Different classifiers including K-NN, Naive Bayes, Back Propagation Neural Network , Decision Tree and Kstar were applied in three texture image sets - UIUCTex, KTH-TIPS and Brodatz, respectively. Experimental results reveal SIFTS as the best average accuracy rate holder in UIUCTex, KTH-TIPS and SURF is advantaged in Brodatz texture set. BP neuro network works best in the test set classification among all used classifiers.

Keywords: texture classification, texture descriptor, SIFT, SURF, ORB

Procedia PDF Downloads 333
10220 Features for Measuring Credibility on Facebook Information

Authors: Kanda Runapongsa Saikaew, Chaluemwut Noyunsan

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Nowadays social media information, such as news, links, images, or VDOs, is shared extensively. However, the effectiveness of disseminating information through social media lacks in quality: less fact checking, more biases, and several rumors. Many researchers have investigated about credibility on Twitter, but there is no the research report about credibility information on Facebook. This paper proposes features for measuring credibility on Facebook information. We developed the system for credibility on Facebook. First, we have developed FB credibility evaluator for measuring credibility of each post by manual human’s labelling. We then collected the training data for creating a model using Support Vector Machine (SVM). Secondly, we developed a chrome extension of FB credibility for Facebook users to evaluate the credibility of each post. Based on the usage analysis of our FB credibility chrome extension, about 81% of users’ responses agree with suggested credibility automatically computed by the proposed system.

Keywords: facebook, social media, credibility measurement, internet

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10219 A Study of Permission-Based Malware Detection Using Machine Learning

Authors: Ratun Rahman, Rafid Islam, Akin Ahmed, Kamrul Hasan, Hasan Mahmud

Abstract:

Malware is becoming more prevalent, and several threat categories have risen dramatically in recent years. This paper provides a bird's-eye view of the world of malware analysis. The efficiency of five different machine learning methods (Naive Bayes, K-Nearest Neighbor, Decision Tree, Random Forest, and TensorFlow Decision Forest) combined with features picked from the retrieval of Android permissions to categorize applications as harmful or benign is investigated in this study. The test set consists of 1,168 samples (among these android applications, 602 are malware and 566 are benign applications), each consisting of 948 features (permissions). Using the permission-based dataset, the machine learning algorithms then produce accuracy rates above 80%, except the Naive Bayes Algorithm with 65% accuracy. Of the considered algorithms TensorFlow Decision Forest performed the best with an accuracy of 90%.

Keywords: android malware detection, machine learning, malware, malware analysis

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