Search results for: document relevance

Authors: Avalloy McCarthy-Curvin

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For over fifty years there has been widespread dissatisfaction with the teaching of Mathematics in Jamaica. Studies, done in the Jamaican context highlight that teachers at the end of training do not have a deep understanding of the mathematics content they teach. Little research has been done in the Jamaican context that targets the advancement of contextual knowledge on the problem to ultimately provide a solution. The aim of the study is to identify what influences this outcome of teacher education in Jamaica so as to remedy the problem. This study formatively evaluated the curriculum documents, assessments and the delivery of the curriculum that are being used in teacher training institutions in Jamaica to determine their rigor -the extent to which written document, instruction, and the assessments focused on enabling pre-service teachers to develop deep understanding of mathematics and relevance- the extent to which the curriculum document, instruction, and the assessments are focus on developing the requisite knowledge for teaching mathematics. The findings show that neither the curriculum document, instruction nor assessments ensure rigor and enable pre-service teachers to develop the knowledge and skills they need to teach mathematics effectively.

Keywords: relevance, rigor, deep understanding, formative evaluation

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Authors: Kehinde K. Agbele, Kehinde Daniel Aruleba, Eniafe F. Ayetiran

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When using Information Retrieval Systems (IRS), users often present search queries made of ad-hoc keywords. It is then up to the IRS to obtain a precise representation of the user’s information need and the context of the information. This paper investigates optimization of IRS to individual information needs in order of relevance. The study addressed development of algorithms that optimize the ranking of documents retrieved from IRS. This study discusses and describes a Document Ranking Optimization (DROPT) algorithm for information retrieval (IR) in an Internet-based or designated databases environment. Conversely, as the volume of information available online and in designated databases is growing continuously, ranking algorithms can play a major role in the context of search results. In this paper, a DROPT technique for documents retrieved from a corpus is developed with respect to document index keywords and the query vectors. This is based on calculating the weight (

Keywords: information retrieval, document relevance, performance measures, personalization

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Authors: Shi Jiaxin

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The Government Work Report is an essential form of document in the government of the People’s Republic of China. It covers all aspects of Chinese society and reflects China’s development strategy and trend. There are countless special terms in Government Work Report. Only by understanding Chinese-specific terms can we understand the content of the Government Work Report. Only by accurately translating the Chinese-specific terms can people come from all across the world know the Chinese government work report and understand China. Relevance theory is a popular theory of cognitive pragmatics. Relevance Translation Theory, which is closely related to Relevance Theory, has crucial and major guiding significance for the translation of Chinese-specific. Through studying Relevance Theory and researching the translation techniques, strategies and applications in the process of translating Chinese-specific terms from the perspective of Relevance Theory, we can understand the meaning and connotation of Chinese-specific terms, then solve various problems in the process of C-E translation, and strengthen our translation ability.

Keywords: government work report, Chinese-specific terms, relevance theory, translation

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Authors: Kehinde Agbele, Longe Olumide, Daniel Ekong, Dele Seluwa, Akintoye Onamade

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One major problem of most existing information retrieval systems (IRS) is that they provide even access and retrieval results to individual users specially based on the query terms user issued to the system. When using IRS, users often present search queries made of ad-hoc keywords. It is then up to IRS to obtain a precise representation of user’s information need, and the context of the information. In effect, the volume and range of the Internet documents is growing exponentially and consequently causes difficulties for a user to obtain information that precisely matches the user interest. Diverse combination techniques are used to achieve the specific goal. This is due, firstly, to the fact that users often do not present queries to IRS that optimally represent the information they want, and secondly, the measure of a document's relevance is highly subjective between diverse users. In this paper, we address the problem by investigating the optimization of IRS to individual information needs in order of relevance. The paper addressed the development of algorithms that optimize the ranking of documents retrieved from IRS. This paper addresses this problem with a two-fold approach in order to retrieve domain-specific documents. Firstly, the design of context of information. The context of a query determines retrieved information relevance using personalization and context-awareness. Thus, executing the same query in diverse contexts often leads to diverse result rankings based on the user preferences. Secondly, the relevant context aspects should be incorporated in a way that supports the knowledge domain representing users’ interests. In this paper, the use of evolutionary algorithms is incorporated to improve the effectiveness of IRS. A context-based information retrieval system that learns individual needs from user-provided relevance feedback is developed whose retrieval effectiveness is evaluated using precision and recall metrics. The results demonstrate how to use attributes from user interaction behavior to improve the IR effectiveness.

Keywords: context, document relevance, information retrieval, personalization, user search behaviors

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Authors: Dasom Kim, William Xiu Shun Wong, Yoonjin Hyun, Donghoon Lee, Minji Paek, Sungho Byun, Namgyu Kim

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There have been many researches on document classification for classifying voluminous documents automatically. Through document classification, we can assign a specific category to each unlabeled document on the basis of various machine learning algorithms. However, providing labeled documents manually requires considerable time and effort. To overcome the limitations, the semi-supervised learning which uses unlabeled document as well as labeled documents has been invented. However, traditional document classifiers, regardless of supervised or semi-supervised ones, cannot sufficiently explain the reason or the process of the classification. Thus, in this paper, we proposed a methodology to visualize major topics and class components of each document. We believe that our methodology for visualizing topics and classes of each document can enhance the reliability and explanatory power of document classifiers.

Keywords: data mining, document classifier, text mining, topic modeling

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Authors: Takahiro Nishigaki, Katsumi Nitta, Takashi Onoda

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In this paper, we present a method of applying Independent Topic Analysis (ITA) to increasing the number of document data. The number of document data has been increasing since the spread of the Internet. ITA was presented as one method to analyze the document data. ITA is a method for extracting the independent topics from the document data by using the Independent Component Analysis (ICA). ICA is a technique in the signal processing; however, it is difficult to apply the ITA to increasing number of document data. Because ITA must use the all document data so temporal and spatial cost is very high. Therefore, we present Incremental ITA which extracts the independent topics from increasing number of document data. Incremental ITA is a method of updating the independent topics when the document data is added after extracted the independent topics from a just previous the data. In addition, Incremental ITA updates the independent topics when the document data is added. And we show the result applied Incremental ITA to benchmark datasets.

Keywords: text mining, topic extraction, independent, incremental, independent component analysis

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Authors: Akshaya K. Rath, Manjit Mahanta

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The paper aims at examining the oral tradition of the Kondh and Oroan people of Odisha. Highlighting the translated versions of Kondh and Oroan songs—chiefly highlighting issues on agriculture—we argue that the relevance of these songs have fallen apart in the recent decades with the advancement of modern knowledge and thinking. What remains instead is a faint voice in the oral tradition that sings the past indigenous knowledge in the form of oral literature. Though there have been few attempts to document the rich cultural tradition by some individuals—Sitakant Mahapatra’s can be cited as an example—the need to document the tradition remains ever arching. In short, the thesis examines Kondh and Oroan “songs” and argues for a need to document the tradition. It also shows a comparative study on both the tribes on Agriculture which shows their cultural identity and a diversification of both the tribes in nature and how these tribal groups are associated with nature and the cycle of it.

Keywords: oral tradition, Meriah, folklore, karma, Oroan

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Authors: Ilia Zharikov, Philipp Nikitin, Ilia Vasiliev, Vladimir Dokholyan

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With the increasing popularity of document analysis and recognition systems, text detection (TD) and optical character recognition (OCR) in document images become challenging tasks. However, according to our best knowledge, no publicly available datasets for these particular problems exist. In this paper, we introduce a Distorted Document Images dataset (DDI-100) and provide a detailed analysis of the DDI-100 in its current state. To create the dataset we collected 7000 unique document pages, and extend it by applying different types of distortions and geometric transformations. In total, DDI-100 contains more than 100,000 document images together with binary text masks, text and character locations in terms of bounding boxes. We also present an analysis of several state-of-the-art TD and OCR approaches on the presented dataset. Lastly, we demonstrate the usefulness of DDI-100 to improve accuracy and stability of the considered TD and OCR models.

Keywords: document analysis, open dataset, optical character recognition, text detection

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Authors: L. Hamsaveni, Navya Prakash, Suresha

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Document Image Analysis recognizes text and graphics in documents acquired as images. An approach without Optical Character Recognition (OCR) for degraded document image analysis has been adopted in this paper. The technique involves document imaging methods such as Image Fusing and Speeded Up Robust Features (SURF) Detection to identify and extract the degraded regions from a set of document images to obtain an original document with complete information. In case, degraded document image captured is skewed, it has to be straightened (deskew) to perform further process. A special format of image storing known as YCbCr is used as a tool to convert the Grayscale image to RGB image format. The presented algorithm is tested on various types of degraded documents such as printed documents, handwritten documents, old script documents and handwritten image sketches in documents. The purpose of this research is to obtain an original document for a given set of degraded documents of the same source.

Keywords: grayscale image format, image fusing, RGB image format, SURF detection, YCbCr image format

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Authors: Jinen Daghrir, Anis Kricha, Karim Kalti

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The amount of incoming administrative documents is massive and manually processing these documents is a costly task especially on the timescale. In fact, this problem has led an important amount of research and development in the context of automatically extracting fields from administrative documents, in order to reduce the charges and to increase the citizen satisfaction in administrations. In this matter, we introduce an administrative document understanding system. Given a document in which a user has to select fields that have to be retrieved from a document class, a document model is automatically built. A document model is represented by an attributed relational graph (ARG) where nodes represent fields to extract, and edges represent the relation between them. Both of vertices and edges are attached with some feature vectors. When another document arrives to the system, the layout objects are extracted and an ARG is generated. The fields extraction is translated into a problem of matching two ARGs which relies mainly on the comparison of the spatial relationships between layout objects. Experimental results yield accuracy rates from 75% to 100% tested on eight document classes. Our proposed method has a good performance knowing that the document model is constructed using only one single document.

Keywords: administrative document understanding, logical labelling, logical layout analysis, fields extraction from administrative documents

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Authors: Bency Jacob, S.B. Waykar

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Degradations in historical document images appear due to aging of the documents. It is very difficult to understand and retrieve text from badly degraded documents as there is variation between the document foreground and background. Thresholding of such document images either result in broken characters or detection of false texts. Numerous algorithms exist that can separate text and background efficiently in the textual regions of the document; but portions of background are mistaken as text in areas that hardly contain any text. This paper presents a way to overcome these problems by a robust binarization technique that recovers the text from a severely degraded document images and thereby increases the accuracy of optical character recognition systems. The proposed document recovery algorithm efficiently removes degradations from document images. Here we are using the ostus method ,local thresholding and global thresholding and after the binarization training and recognizing the characters in the degraded documents.

Keywords: binarization, denoising, global thresholding, local thresholding, thresholding

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Authors: B. S. Harish, M. B. Revanasiddappa

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Due to rapid growth of text documents in digital form, automated text classification has become an important research in the last two decades. The major challenge of text document representations are high dimension, sparsity, volume and semantics. Since the terms are only features that can be found in documents, selection of good terms (features) plays an very important role. In text classification, feature selection is a strategy that can be used to improve classification effectiveness, computational efficiency and accuracy. In this paper, we present a quantitative analysis of most widely used feature selection (FS) methods, viz. Term Frequency-Inverse Document Frequency (tf
idf ), Mutual Information (MI), Information Gain (IG), CHISquare (x2), Term Frequency-Relevance Frequency (tf
rf ), Term Strength (TS), Ambiguity Measure (AM) and Symbolic Feature Selection (SFS) to classify text documents. We evaluated all the feature selection methods on standard datasets like 20 Newsgroups, 4 University dataset and Reuters-21578.

Keywords: classifiers, feature selection, text classification

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Authors: Sami Adwan, Alaa Alhaj Ismail, Claudia Girardone

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This paper examines the changes in the value relevance of book value of equity and net income of financial firms over the crisis period. It also examines how these changes vary with three variables, namely, fair value exposure, ownership concentration, and regulatory capital ratios. Using a sample of financial firms operating in the European Economic Area over 2005-2011, our findings suggest that the value relevance of book value of equity increases while that of net income decreases during the financial crisis. We find that more exposure to fair value accounting mitigates the impact of the crisis on the value relevance of book value of equity and net income. We also find that more concentrated ownership appears to have a mitigating impact on the changes in the value relevance of both book value of equity and net income in times of financial crisis. Finally, we find evidence that the level of regulatory capital ratios tends to have an attenuating effect on the changes in the value relevance of net income (but not book value of equity) in times of financial crisis.

Keywords: value relevance, financial crisis, financial firms, fair value, ownership concentration, regulatory capital

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Authors: Cheng-Jhe Lee, Chiun-Chieh Hsu

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Due to the rapid development of the Internet and the increased availability of digital documents, the excessive information on the Internet has led to information overflow problem. In order to solve these problems for effective information retrieval, document clustering in text mining becomes a popular research topic. Clustering is the unsupervised classification of data items into groups without the need of training data. Many conventional document clustering methods perform inefficiently for large document collections because they were originally designed for relational database. Therefore they are impractical in real-world document clustering and require special handling for high dimensionality and high volume. We propose the FIHC (Frequent Itemset-based Hierarchical Clustering) method, which is a hierarchical clustering method developed for document clustering, where the intuition of FIHC is that there exist some common words for each cluster. FIHC uses such words to cluster documents and builds hierarchical topic tree. In this paper, we combine FIHC algorithm with ontology to solve the semantic problem and mine the meaning behind the words in documents. Furthermore, we use the closed frequent itemsets instead of only use frequent itemsets, which increases efficiency and scalability. The experimental results show that our method is more accurate than those of well-known document clustering algorithms.

Keywords: FIHC, documents clustering, ontology, closed frequent itemset

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Authors: Amr Mansour Mohsen, Hesham Ahmed Hassan, Amira M. Idrees

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Document Analysis is an important research field that aims to gather the information by analyzing the data in documents. As one of the important targets for many fields is to understand what people actually want, sentimental analysis field has been one of the vital fields that are tightly related to the document analysis. This research focuses on analyzing text documents to classify each document according to its opinion. The aim of this research is to detect the emotions from text documents based on enriching the lexicon with adapting their content based on semantic patterns extraction. The proposed approach has been presented, and different experiments are applied by different perspectives to reveal the positive impact of the proposed approach on the classification results.

Keywords: document analysis, sentimental analysis, emotion detection, WEKA tool, NRC lexicon

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Authors: Nalanda Roy

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The project will offer a fresh and critical perspective into the Tokyo Trial judgment led by the Indian Jurist Dr. Radha Binod Pal. The project will focus on the Third World Approach to International Law (TWAIL) methodology to examine the relevance of international law from the post-colonial perspectives. The project will analyze Pal’s dissenting arguments from a new and comparative perspective, apply for work from other disciplines, and create an understanding of the significance of the historic judgment considering its contemporary relevance, and fill in the gaps that exist in the call for global justice.

Keywords: Tokyo trial, third world, judgment, international law

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Authors: D. Prangchumpol

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This research presents a forecasting method of requisition document demands for Military units by using Exponential Smoothing methods to analyze data. The data used in the forecast is an actual data requisition document of The Adjutant General Department. The results of the forecasting model to forecast the requisition of the document found that Holt–Winters’ trend and seasonality method of α=0.1, β=0, γ=0 is appropriate and matches for requisition of documents. In addition, the researcher has developed a requisition online system to improve the performance of requisition documents of The Adjutant General Department, and also ensuring that the operation can be checked.

Keywords: requisition, holt–winters, time series, royal thai army

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Authors: Usama Shahid

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Be it written documents, news columns, or students' essays, verifying the content can be a time-consuming task. Apart from the spelling and grammar mistakes, the proofreader is also supposed to verify whether the content included in the essay or document is relevant or not. The irrelevant content in any document or essay is referred to as off-topic text and in this paper, we will address the problem of off-topic text detection from a document using machine learning techniques. Our study aims to identify the off-topic content from a document using Echo state network model and we will also compare data with other models. The previous study uses Convolutional Neural Networks and TFIDF to detect off-topic text. We will rearrange the existing datasets and take new classifiers along with new word embeddings and implement them on existing and new datasets in order to compare the results with the previously existing CNN model.

Keywords: off topic, text detection, eco state network, machine learning

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Authors: Dasom Kim, Chen Liu, Myungsu Lim, Su-Hyeon Jeon, ByeoungKug Jeon, Kee-Young Kwahk, Namgyu Kim

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Recently, numerous documents including unstructured data and text have been created due to the rapid increase in the usage of social media and the Internet. Each document is usually provided with a specific category for the convenience of the users. In the past, the categorization was performed manually. However, in the case of manual categorization, not only can the accuracy of the categorization be not guaranteed but the categorization also requires a large amount of time and huge costs. Many studies have been conducted towards the automatic creation of categories to solve the limitations of manual categorization. Unfortunately, most of these methods cannot be applied to categorizing complex documents with multiple topics because the methods work by assuming that one document can be categorized into one category only. In order to overcome this limitation, some studies have attempted to categorize each document into multiple categories. However, they are also limited in that their learning process involves training using a multi-categorized document set. These methods therefore cannot be applied to multi-categorization of most documents unless multi-categorized training sets are provided. To overcome the limitation of the requirement of a multi-categorized training set by traditional multi-categorization algorithms, we previously proposed a new methodology that can extend a category of a single-categorized document to multiple categorizes by analyzing relationships among categories, topics, and documents. In this paper, we design a survey-based verification scenario for estimating the accuracy of our automatic categorization methodology.

Keywords: big data analysis, document classification, multi-category, text mining, topic analysis

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Authors: Po-Fang Hsu, Chiching Wei

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In this paper, we present a novel neural graph matching approach applied to document comparison. Document comparison is a common task in the legal and financial industries. In some cases, the most important differences may be the addition or omission of words, sentences, clauses, or paragraphs. However, it is a challenging task without recording or tracing the whole edited process. Under many temporal uncertainties, we explore the potentiality of our approach to proximate the accurate comparison to make sure which element blocks have a relation of edition with others. In the beginning, we apply a document layout analysis that combines traditional and modern technics to segment layouts in blocks of various types appropriately. Then we transform this issue into a problem of layout graph matching with textual awareness. Regarding graph matching, it is a long-studied problem with a broad range of applications. However, different from previous works focusing on visual images or structural layout, we also bring textual features into our model for adapting this domain. Specifically, based on the electronic document, we introduce an encoder to deal with the visual presentation decoding from PDF. Additionally, because the modifications can cause the inconsistency of document layout analysis between modified documents and the blocks can be merged and split, Sinkhorn divergence is adopted in our neural graph approach, which tries to overcome both these issues with many-to-many block matching. We demonstrate this on two categories of layouts, as follows., legal agreement and scientific articles, collected from our real-case datasets.

Keywords: document comparison, graph matching, graph neural network, modification similarity, multi-modal

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Authors: Prasanna Haddela

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Document analysis is a well matured yet still active research field, partly as a result of the intricate nature of building computational tools but also due to the inherent problems arising from the variety and complexity of human languages. Breaking down language barriers is vital in enabling access to a number of recent technologies. This paper investigates the application of document classification methods to new Sinhalese datasets. This language is geographically isolated and rich with many of its own unique features. We will examine the interpretability of the classification models with a particular focus on the use of evolved Lucene search queries generated using a Genetic Algorithm (GA) as a method of document classification. We will compare the accuracy and interpretability of these search queries with other popular classifiers. The results are promising and are roughly in line with previous work on English language datasets.

Keywords: evolved search queries, Sinhala document classification, Lucene Sinhala analyzer, interpretable text classification, genetic algorithm

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Authors: Jian Xu, Xiaochun Yun, Yongzheng Zhang, Yafei Sang, Zhenyu Cheng

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Network attack prevention is a critical research area of information security. Network attack would be oppressed if attribution techniques are capable to trace back to the attackers after the hacking event. Therefore attributing these attacks to a particular identification becomes one of the important tasks when analysts attempt to differentiate and profile the attacker behind a piece of attack trace. To assist analysts in expose attackers behind the scenes, this paper researches on the connections between attribution traces and proposes probabilistic relevance based attribution patterns. This method facilitates the evaluation of the plausibility relevance between different traceable identifications. Furthermore, through analyzing the connections among traces, it could confirm the existence probability of a certain organization as well as discover its affinitive partners by the means of drawing relevance matrix from attribution traces.

Keywords: attribution trace, probabilistic relevance, network attack, attacker identification

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Kun Xu, Yuan Xu, Jia Qiao

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The document detection plays an important role in optical character recognition and text analysis. Because the traditional detection methods have weak generalization ability, and deep neural network has complex structure and large number of parameters, which cannot be well applied in mobile devices, this paper proposes a lightweight Document Corner Detection Network (DCDNet). DCDNet is a two-stage architecture. The first stage with Encoder-Decoder structure adopts depthwise separable convolution to greatly reduce the network parameters. After introducing the Feature Attention Union (FAU) module, the second stage enhances the feature information of spatial and channel dim and adaptively adjusts the size of receptive field to enhance the feature expression ability of the model. Aiming at solving the problem of the large difference in the number of pixel distribution between corner and non-corner, Weighted Binary Cross Entropy Loss (WBCE Loss) is proposed to define corner detection problem as a classification problem to make the training process more efficient. In order to make up for the lack of Dataset of document corner detection, a Dataset containing 6620 images named Document Corner Detection Dataset (DCDD) is made. Experimental results show that the proposed method can obtain fast, stable and accurate detection results on DCDD.

Keywords: document detection, corner detection, attention mechanism, lightweight

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Authors: Pranjali Avinash Yadav-Deshmukh

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Remarkable development of the Internet along with the new technological innovation, such as high-speed systems and affordable large storage space have led to a tremendous increase in the amount and accessibility to digital records. For any person, studying of all these data is tremendously time intensive, so there is a great need to access effective multi-document summarization (MDS) systems, which can successfully reduce details found in several records into a short, understandable summary or conclusion. For semantic representation of textual details in ontology area, as a theoretical design, our system provides a significant structure. The stability of using the ontology in fixing multi-document summarization problems in the sector of catastrophe control is finding its recommended design. Saliency ranking is usually allocated to each phrase and phrases are rated according to the ranking, then the top rated phrases are chosen as the conclusion. With regards to the conclusion quality, wide tests on a selection of media announcements are appropriate for “Jammu Kashmir Overflow in 2014” records. Ontology centered multi-document summarization methods using “NLP centered extraction” outshine other baselines. Our participation in recommended component is to implement the details removal methods (NLP) to enhance the results.

Keywords: disaster management, extraction technique, k-means, multi-document summarization, NLP, ontology, sentence extraction

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Authors: Pradyumna Mohanty

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The paper aims to explore whether accounting information of Indian companies in the Steel sector are value relevant or not. Ohlson’s model which usually takes into consideration book value per share (BV) and earnings per share (EARN) has been used and the same has been expanded to include two more variables such as cash flow from operations (CFO) and return on equity (ROE). The data were collected from CMIE-Prowess data base in respect of BSE-listed steel companies and the time frame spans from 2010 to 2014. OLS regression has been used to test the value relevance of these accounting numbers. Results indicate that both CFO and BV are having significant influence on the stock price in two out of five years of study. But, BV is emerging as the most significant and highly value relevant of all the four variables during the entire period of study.

Keywords: value relevance, accounting information, book value per share, earnings per share

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Authors: Anthony Proschka, Deepak Mishra, Merlyn Ramanan, Zurab Baratashvili

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Small and medium-sized businesses receive over 160 billion invoices every year. Since these documents exhibit many subtle differences in layout and text, extracting structured fields such as sender name, amount, and VAT rate from them automatically is an open research question. In this paper, existing work in template-based document extraction is extended, and a system is devised that is able to reliably extract all required fields for up to 70% of all documents in the data set, more than any other previously reported method. The approaches are described for 1) detecting through visual features which template a given document belongs to, 2) automatically generating extraction rules for a given new template by composing regular expressions from multiple components, and 3) computing confidence scores that indicate the accuracy of the automatic extractions. The system can generate templates with as little as one training sample and only requires the ground truth field values instead of detailed annotations such as bounding boxes that are hard to obtain. The system is deployed and used inside a commercial accounting software.

Keywords: data mining, information retrieval, business, feature extraction, layout, business data processing, document handling, end-user trained information extraction, document archiving, scanned business documents, automated document processing, F1-measure, commercial accounting software

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Authors: Kayode A. Olaniyi, Olabanji F. Omotoye, Adeola A. Ogunleye

Abstract:

The skew detection and correction form an important part of digital document analysis. This is because uncompensated skew can deteriorate document features and can complicate further document image processing steps. Efficient text document analysis and digitization can rarely be achieved when a document is skewed even at a small angle. Once the documents have been digitized through the scanning system and binarization also achieved, document skew correction is required before further image analysis. Research efforts have been put in this area with algorithms developed to eliminate document skew. Skew angle correction algorithms can be compared based on performance criteria. Most important performance criteria are accuracy of skew angle detection, range of skew angle for detection, speed of processing the image, computational complexity and consequently memory space used. The standard Hough Transform has successfully been implemented for text documentation skew angle estimation application. However, the standard Hough Transform algorithm level of accuracy depends largely on how much fine the step size for the angle used. This consequently consumes more time and memory space for increase accuracy and, especially where number of pixels is considerable large. Whenever the Hough transform is used, there is always a tradeoff between accuracy and speed. So a more efficient solution is needed that optimizes space as well as time. In this paper, an improved Hough transform (HT) technique that optimizes space as well as time to robustly detect document skew is presented. The modified algorithm of Hough Transform presents solution to the contradiction between the memory space, running time and accuracy. Our algorithm starts with the first step of angle estimation accurate up to zero decimal place using the standard Hough Transform algorithm achieving minimal running time and space but lacks relative accuracy. Then to increase accuracy, suppose estimated angle found using the basic Hough algorithm is x degree, we then run again basic algorithm from range between ±x degrees with accuracy of one decimal place. Same process is iterated till level of desired accuracy is achieved. The procedure of our skew estimation and correction algorithm of text images is implemented using MATLAB. The memory space estimation and process time are also tabulated with skew angle assumption of within 00 and 450. The simulation results which is demonstrated in Matlab show the high performance of our algorithms with less computational time and memory space used in detecting document skew for a variety of documents with different levels of complexity.

Keywords: hough-transform, skew-detection, skew-angle, skew-correction, text-document

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Authors: Takahiro Nishigaki, Takashi Onoda

Abstract:

In recent years, the number of document data has been increasing since the spread of the Internet. Many methods have been studied for extracting topics from large document data. We proposed Independent Topic Analysis (ITA) to extract topics independent of each other from large document data such as newspaper data. ITA is a method for extracting the independent topics from the document data by using the Independent Component Analysis. The topic represented by ITA is represented by a set of words. However, the set of words is quite different from the topics the user imagines. For example, the top five words with high independence of a topic are as follows. Topic1 = {"scor", "game", "lead", "quarter", "rebound"}. This Topic 1 is considered to represent the topic of "SPORTS". This topic name "SPORTS" has to be attached by the user. ITA cannot name topics. Therefore, in this research, we propose a method to obtain topics easy for people to understand by using the web search engine, topics given by the set of words given by independent topic analysis. In particular, we search a set of topical words, and the title of the homepage of the search result is taken as the topic name. And we also use the proposed method for some data and verify its effectiveness.

Keywords: independent topic analysis, topic extraction, topic naming, web search engine

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Authors: Muktar Haruna

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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

Procedia PDF Downloads 122