Search results for: document relevance

Authors: Ying Guo, Miaochan Li, David Yang, Xiao-Yan Li

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This paper examines the relevance of accounting information to stock prices at different periods using manufacturing companies listed in China’s Growth Enterprise Market (GEM). We find that both the average stock price at fiscal year-end and the average stock price one month after fiscal year-end are more relevant to the accounting information than the closing stock price four months after fiscal year-end. This implies that Chinese stock markets react before the public disclosure of accounting information, which may be due to information leak before official announcements. Our findings confirm that accounting information is relevant to stock prices for Chinese listed manufacturing companies, which is a critical question to answer for investors who have interest in Chinese companies.

Keywords: accounting information, response time, value relevance, stock price

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Authors: K. P. Sandesh, M. H. Suman

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Text processing plays an important role in information retrieval, data-mining, and web search. Measuring the similarity between the documents is an important operation in the text processing field. In this project, a new similarity measure is proposed. To compute the similarity between two documents with respect to a feature the proposed measure takes the following three cases into account: (1) The feature appears in both documents; (2) The feature appears in only one document and; (3) The feature appears in none of the documents. The proposed measure is extended to gauge the similarity between two sets of documents. The effectiveness of our measure is evaluated on several real-world data sets for text classification and clustering problems, especially in banking and health sectors. The results show that the performance obtained by the proposed measure is better than that achieved by the other measures.

Keywords: document classification, document clustering, entropy, accuracy, classifiers, clustering algorithms

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Authors: Chothmal, Basant Agarwal

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Sentiment analysis means to classify a given review document into positive or negative polar document. Sentiment analysis research has been increased tremendously in recent times due to its large number of applications in the industry and academia. Sentiment analysis models can be used to determine the opinion of the user towards any entity or product. E-commerce companies can use sentiment analysis model to improve their products on the basis of users’ opinion. In this paper, we propose a new One-class Support Vector Machine (One-class SVM) based sentiment analysis model for movie review documents. In the proposed approach, we initially extract features from one class of documents, and further test the given documents with the one-class SVM model if a given new test document lies in the model or it is an outlier. Experimental results show the effectiveness of the proposed sentiment analysis model.

Keywords: feature selection methods, machine learning, NB, one-class SVM, sentiment analysis, support vector machine

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Authors: Tchapo Tchaga Sophia, Cai Chun

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This study measures the efficiency level of corporate governance to improve the quality level of value relevance in the resolution of market value efficiency increase issues, transparency problems, risk frauds, agency problems, investors' confidence, and decision-making issues using IFRS and Corporate Governance Acts (CGA). The final sample of this study contains 3660 firms from ten countries' stock markets from 2010 to 2020. Based on the efficiency market theory and the positive accounting theory, this paper uses multiple econometrical methods (DID method, multivariate and univariate regression methods) and models (Ohlson model and compliance index model) regression to see the incidence results of corporate governance mechanisms on the value relevance level under the influence of IFRS and corporate governance regulations act framework in Africa's stock exchanges for non-financial firms. The results on value relevance show that the corporate governance system, strengthened by the adoption of IFRS and enforcement of new corporate governance regulations, produces better financial statement information when its compliance level is high. And that is both value-relevant and comparable to results in more developed markets. Similar positive and significant results were obtained when predicting future book value per share and earnings per share through the determination of stock price and stock return. The findings of this study have important implications for regulators, academics, investors, and other users regarding the effects of IFRS and the Corporate Governance Act (CGA) on the relationship between corporate governance and accounting information relevance in the African stock market. The contributions of this paper are also based on the uniqueness of the data used in this study. The unique data is from Africa, and not all existing findings provide evidence for Africa and of the DID method used to examine the relationship between corporate governance and value relevance on African stock exchanges.

Keywords: corporate governance value, market efficiency value, value relevance, African stock market, stock return-stock price

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Authors: Felicia K. Oluwalola

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This paper examines the relevance of technology on education. It identified the concept of technology on education, bringing real-world learning to the classroom situation, examples of where technology can be used. This study established the fact that technology facilitates students learning compared with traditional method of teaching. It was recommended that the teachers should use technology to supplement, not replace, other instructional modes. It should be used in conjunction with hands-on labs and activities that also address the concepts targeted by the technology. Also, technology should be students centered and not teachers centered.

Keywords: computer, simulation, classroom teaching, education

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Authors: Abubakar Ahmed, Zainab Mohammed, Hadiza D. Nuhu, Hamisu Ibrahim

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Introduction: The plant Tacazzea apiculata Oliv (Periplocaceae) is widely distributed in tropical West Africa. It is claimed to have multiple uses in traditional medicine among which are its use to treat hemorrhoids, inflammations and cancers. Methods: Ethno-botanical survey through interview and using show-and-tell method of data collection were conducted among Hausa and Fulani tribes of northern Nigeria with the view to document useful information on the numerous claims by the local people on the plant. Results: The results revealed that the plant T. apiculata has relative popularity among the herbalist (38.2 %), nomads (14.8 %) and fishermen (16.0%). The most important uses of the plant in traditional medicine are inflammation (Fedelity level: 25.7 %) and Haemorrhoids (Fedelity level: 17.1 %) Conclusion: These results suggest the relevance of T. apiculata in traditional medicine and as a good candidate for drug Development.

Keywords: ethno-botany, periplocaceae, Tacazzea apiculata, traditional medicine

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Authors: Larbi Guezouli, Imane Azzouz

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This work is located in the domain of distributed information retrieval ‘DIR’. A simplified view of the DIR requires a multi-search in a set of collections, which forces the system to analyze results found in these collections, and merge results back before sending them to the user in a single list. Our work is to find a fusion method based on the relevance score of each result received from collections and the relevance of the local search engine of each collection.

Keywords: information retrieval, distributed IR systems, merging results, datamining

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Authors: Taisier A. Zoubi, Feras Salama, Mahmud Hossain, Yass A. Alkafaji

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The purpose of this study is to examine the equity pricing of other comprehensive income when earnings are disaggregated into several components. Our findings indicate that other comprehensive income can better explain variation in stock returns when net income is reported in a disaggregated form. Additionally, we found that disaggregating both net income and other comprehensive income can explain more of the variation in the stock returns than the two summary components of comprehensive income. Our results survive a series of robustness checks.

Keywords: market valuation, other comprehensive income, value-relevance, incremental information content

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Authors: Ronak Khosravi, Mahmood Abbasi Layegh, Siamak Haghipour, Avin Esmaili

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In this paper, a study on classification of musical woodwind instruments using a small set of features selected from a broad range of extracted ones by the sequential forward selection method was carried out. Firstly, we extract 42 features for each record in the music database of 402 sound files belonging to five different groups of Flutes (end blown and internal duct), Single –reed, Double –reed (exposed and capped), Triple reed and Quadruple reed. Then, the sequential forward selection method is adopted to choose the best feature set in order to achieve very high classification accuracy. Two different classification techniques of support vector machines and relevance vector machines have been tested out and an accuracy of up to 96% can be achieved by using 21 time, frequency and coefficient features and relevance vector machine with the Gaussian kernel function.

Keywords: coefficient features, relevance vector machines, spectral features, support vector machines, temporal features

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Authors: Shivani Yadav

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The paper will first elaborate on the concept of soft power as formulated by Joseph Nye, who argues that soft power is as important as hard power in international politics as it replaces coercion with non-coercive forms of co-optation and attraction. The central tenet of the paper is to extrapolate the continued relevance of soft power in international relations in the 21st century. It is argued that the relevance of soft power, in concurrence with hard power, is on the rise in the international system. This is found to be emanating out of two factors. First, the state-centric practice of international relations has expanded to allow other actors to participate in policymaking. This has led to the resources for power generation to become varied, largely move away from the control of governments, and to produce both hard and soft power attributes. Second, as the currency of coercive power seems to be devaluing in global politics, the role of intangible factors like soft power is getting more important in policymaking. The paper will then go on to elaborate on the critiques of the formulation of soft power from various perspectives, as well as the defenses to these critiques presented by soft power proponents. The paper will reflect on the continued relevance of soft power in international politics by giving the example of India, and how soft power has continued to serve its policy objectives over the years. It is observed that even as India is recognized as a rising superpower today, yet it has made a continuous effort in cultivating its soft power resources, which have proven to be its assets in furthering its foreign policy interests. In conclusion, the paper makes the point that soft power, in conjunction with hard power, will shape international politics in the coming times.

Keywords: foreign policy, India’s soft power, international politics, smart power, soft power

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Authors: Yoko Katsumata, Takashi Horikoshi, Noriaki Fukuzumi, Shoji Yamaguchi

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This study examined some positive sensations that caused human to experience an intense feeling or sensitivity from Venetian Masks. We surveyed 102 Japanese university students (male; 85, female; 17) about their sensitivity impressions toward Venetian Masks using sensitivity questionnaire. We used questionnaires to examine the relevance to transformation desire at Venetian masks by means of correlation analysis. The positive correlation coefficient was observed between sensitivity impressions and transformation desire.

Keywords: Venetian Masks, sensitivity impression, transformation desire, Japan

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Authors: Modestus Queen

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As we know, diplomatic languages carry the political ideology and cultural stance of the country. Knowing that China's diplomatic discourse is complicated and is heavily flavored with Chinese characteristics, one of the core goals of President Xi's administration is to properly tell the story of China. This cannot be done without proper translation or interpretation of major Chinese diplomatic concepts. Therefore, this research seeks to interpret the relevance of "Yi" as used in "Zhèngquè Yì Lì Guān". The author argues that it is not enough to translate a document but that it must be properly interpreted to portray it as political, economic, cultural and diplomatic relevant to the target audience, in this case, African people. The first finding in the current study indicates that literal translation is a bad strategy, especially in Chinese diplomatic discourses. The second finding indicates that "Yi" can be used as a framework to analyze Sino-Africa relations from economic, social and political perspectives, and the third finding indicates that "Yi" is the guiding principle of China's foreign policy towards Africa.

Keywords: Yi, justice, China-Africa, interpretation, diplomatic discourse, discourse reconstruction

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Authors: Saurabh Farkya, Govinda Surampudi

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Optical Character Recognition is one of the current major research areas. This paper is focussed on recognition of Devanagari script and its sound generation. This Paper consists of two parts. First, Optical Character Recognition of Devnagari handwritten Script. Second, speech synthesis of the recognized text. This paper shows an implementation of support vector machines for the purpose of Devnagari Script recognition. The Support Vector Machines was trained with Multi Domain features; Transform Domain and Spatial Domain or Structural Domain feature. Transform Domain includes the wavelet feature of the character. Structural Domain consists of Distance Profile feature and Gradient feature. The Segmentation of the text document has been done in 3 levels-Line Segmentation, Word Segmentation, and Character Segmentation. The pre-processing of the characters has been done with the help of various Morphological operations-Otsu's Algorithm, Erosion, Dilation, Filtration and Thinning techniques. The Algorithm was tested on the self-prepared database, a collection of various handwriting. Further, Unicode was used to convert recognized Devnagari text into understandable computer document. The document so obtained is an array of codes which was used to generate digitized text and to synthesize Hindi speech. Phonemes from the self-prepared database were used to generate the speech of the scanned document using concatenation technique.

Keywords: Character Recognition (OCR), Text to Speech (TTS), Support Vector Machines (SVM), Library of Support Vector Machines (LIBSVM)

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Authors: Deepa Vasudevan, Thomas Northrup, Angela Stotts, Michelle Klawans

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To date, we have conducted three studies on this subject. The research done to date is through three studies. The initial study was to document that modified criteria independently identified higher numbers of overweight/obese South Asian Indians. The second study was to document physician knowledge of appropriate diagnosis of obesity among South Asian Indians. The final study was an intervention to evaluate the efficacy of a training module on improving physician diagnosis and counseling of overweight/obese Asian patients.

Keywords: South Asian Indians, obesity, physicians, BMI and waist circumference

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Authors: Karitikeya Sonker

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Religion as a discrete system through its lawful internal working produces an output in the form of realised spatial order with its social logic and a social order with its spatial logic. Thus, it appears to exhibit its duality of spatial and trans-spatial. The components of this system share a relevance forming a collective. This shared relevance creates meaning forming a group where all collectives share one identity. This group with its new social order and its spatial logic revive the already existing spatial order. These religious groups do so having a tendency to expand resulting in the production of space in a situation of encounter where they have found relevance. But an encounter without a lawful internal working of a discrete system results in anomaly because groups do not find relevance due to the absence of collective identity. Events happen all around. One of the main reasons we could say that something became an event is because of conflict. Conflict not in its definitive sense but any occurrence that happens because of an intervention that creates an event worth remembering. The unfolding of such events creates Cities and Urban spaces which exhibit their duality of spatial and trans-spatial by behaving as a discrete system. This system through its lawful internal working produces an output in the form of realized spatial order with its social logic and a social order with spatial logic. The components of this system form a collective through a shared a relevance. This shared relevance creates meaning forming a group where all collectives share one identity. This group with its new social order and its spatial logic revives the already existing spatial order. These groups do so having a tendency to expand resulting in the production of space in a situation of encounter where they have found relevance. But an encounter without a lawful internal working of the discrete system results in anomaly because groups do not find relevance due to the absence of collective identity. This paper makes an effort to explore one such even in the case of Babri Mosque and Ramjanmabhumi, Ayodhya to explain the anomaly as transposition of social and spatial. The paper through the case studies makes an attempt to generate an equation explaining the two different situations of religious encounters, former reviving the social and spatial order and the other resulting in anomaly. Through the case study, it makes an attempt to generate an equation explaining the two different situations of religious encounters, former reviving the social and spatial order and the other resulting in anomaly.

Keywords: Babri Masjid, Ayodhya, conflict, religion

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Authors: Daniel Pinheiro Da Silva Junior, Aline Paes, Daniel De Oliveira, Christiano Lacerda Ghuerren, Marcio Duran

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The Courts of Accounts are institutions responsible for overseeing and point out irregularities of Public Administration expenses. They have a high demand for processes to be analyzed, whose decisions must be grounded on severity laws. Despite the existing large amount of processes, there are several cases reporting similar subjects. Thus, previous decisions on already analyzed processes can be a precedent for current processes that refer to similar topics. Identifying similar topics is an open, yet essential task for identifying similarities between several processes. Since the actual amount of topics is considerably large, it is tedious and error-prone to identify topics using a pure manual approach. This paper presents a tool based on Machine Learning and Natural Language Processing to assists in building a labeled dataset. The tool relies on Topic Modelling with Latent Dirichlet Allocation to find the topics underlying a document followed by Jensen Shannon distance metric to generate a probability of similarity between documents pairs. Furthermore, in a case study with a corpus of decisions of the Rio de Janeiro State Court of Accounts, it was noted that data pre-processing plays an essential role in modeling relevant topics. Also, the combination of topic modeling and a calculated distance metric over document represented among generated topics has been proved useful in helping to construct a labeled base of similar and non-similar document pairs.

Keywords: courts of accounts, data labelling, document similarity, topic modeling

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Authors: Munaf Rashid

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For content-based human action retrieval systems, search accuracy is often inferior because of the following two reasons 1) global information pertaining to videos is totally ignored, only low level motion descriptors are considered as a significant feature to match the similarity between query and database videos, and 2) the semantic gap between the high level user concept and low level visual features. Hence, in this paper, we propose a method that will address these two issues and in doing so, this paper contributes in two ways. Firstly, we introduce a method that uses both global and local information in one framework for an action retrieval task. Secondly, to minimize the semantic gap, a user concept is involved by incorporating features weight updating (FWU) Relevance Feedback (RF) approach. We use statistical characteristics to dynamically update weights of the feature descriptors so that after every RF iteration feature space is modified accordingly. For testing and validation purpose two human action recognition datasets have been utilized, namely Weizmann and UCF. Results show that even with a number of visual challenges the proposed approach performs well.

Keywords: relevance feedback (RF), action retrieval, semantic gap, feature descriptor, codebook

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Authors: Hamza Iftikhar

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The intersex person’s social isolation condition is the leading concern in inclusive educational practices. It provides for the relevance of intersex communities with the influence of social isolation on their education and well-being. Given the underlying concern, this paper stresses the isolation-free condition of the intersex community by facilitating inclusive education. The Atkinson and Shiffrin Model and Behaviorism-Based Intersex Theory supports inclusive education by extending the desire for the significant management of stereotypes, quality teaching, parental beliefs, expressions, physique, and intersex attribution. The reducing role of social isolation for inclusive education is analyzed using the qualitative research method. The semi-structured interview research instrument is used for the data collection from the Ministry of Human Rights, Educational Institutions, and inter-sex Representatives. The results show that managing directors and heads of educational institutions frame policy management for the free social isolation of intersex persons, which is relevant through inclusive education. The implication of this paper is to provide a better social condition for intersex persons towards inclusive education through effective policy management.

Keywords: social isolation, inter-sex, relevance, inclusive education, policy management

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Authors: Boris M. Fedorov, Liudmila P. Goncharenko, Sergey A. Sybachin, Natalia A. Mamedova, Ekaterina V. Makarenkova, Saule Rakhimova

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In modern economic conditions, the question of the possibility of correct recognition of a signature on digital documents in order to verify the expression of will or confirm a certain operation is relevant. The additional complexity of processing lies in the dynamic variability of the signature for each individual, as well as in the way information is processed because the signature refers to biometric data. The article discusses the issues of using artificial intelligence models in order to improve the quality of signature confirmation in document recognition. The analysis of several possible options for using the model is carried out. The results of the study are given, in which it is possible to correctly determine the authenticity of the signature on small samples.

Keywords: signature recognition, biometric data, artificial intelligence, neural networks

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Authors: Tugce Arslan

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For a communicative act to be carried out successfully, the speaker and the listener must consider certain principles in line with the intention–centered “Cooperative Principle” expressed by H. P. Grice. Violation of a communication principle causes the listener to make new inferences called “implicatures”. In this study, focusing on the linguistic use of H. P. Grice’s principles, we aim to find out which principles of conversation are generally followed in case files from different fields and which principles are frequently violated. Three case files were examined, and the violating and the abiding cases of the maxims were classified in terms of four categories (Quality, Quantity, Relevance and Manner). The results of this investigation is reported below (V: Violating, A: Abiding): Quality Quantity Relevance Manner V A V A V A V A Case 1 10 8 5 9 3 15 16 6 Case 2 4 5 11 6 2 11 7 14 Case 3 21 13 7 12 9 14 15 9 Total 35 26 23 27 14 40 38 29 The excerpts were selected from files covering three different areas: the Assize Court, the Family Court and the Commercial Court of First Instance. In this way, the relations between the types of violations and the types of courts are examined. Our main finding is that in the 1st and the 3rd file, as the cases of violation in “Quality” and “Manner” increase, the cases of violation in “Quantity” and “Relevance” decrease. In the second file, on the other hand, as the cases of violation in “Quantity” increase, the cases of violation in “Quality”, “Relevance” and “Manner” decrease. In the talk, we shall compare these results with the results obtained in the study of Tajabadi, Dowlatabadi, and Mehric (2014), which examined various case files in Iran. Our main finding is that in the study conducted in Iran, violations were found only on the principles of “Quantity” and “Relevance”, while violations were found on the principles of “Quality”, “Quantity” and “Manner” in this study. In this case, it shows us that there is a connection between at least two maxims. In both cases, it has been noticed that the “Quantity” maxim is a common denominator. Studies in this field can be enlightening for many areas such as discourse analysis, legal studies, etc. Accordingly, comments will be made about the nature of the violations mentioned in H. P. Grice’s “Cooperation Principle”. We shall also discuss various conversational practices that cannot be analysed with these maxims.

Keywords: comparative analysis, cooperation principle, forensic linguistics, pragmatic.

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Authors: R. Babi Saraswathi, K. Divya, A. Habeebur Rahman, D. B. Hari Prakash, S. Jayanth, T. Kumar, N. Vijayarangan

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Document automation is the design of systems and workflows, assembling repetitive documents to meet the specific business needs. In any organization or institution, documenting employee’s information is very important for both employees as well as management. It shows an individual’s progress to the management. Many documents of the employee are in the form of papers, so it is very difficult to arrange and for future reference we need to spend more time in getting the exact document. Also, it is very tedious to generate reports according to our needs. The process gets even more difficult on getting approvals and hence lacks its security aspects. This project overcomes the above-stated issues. By storing the details in the database and maintaining the e-documents, the automation system reduces the manual work to a large extent. Then the approval process of some important documents can be done in a much-secured manner by using Digital Signature and encryption techniques. Details are maintained in the database and e-documents are stored in specific folders and generation of various kinds of reports is possible. Moreover, an efficient search method is implemented is used in the database. Automation supporting document maintenance in many aspects is useful for minimize data entry, reduce the time spent on proof-reading, avoids duplication, and reduce the risks associated with the manual error, etc.

Keywords: e-documents, automation, digital signature, encryption

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Authors: Sarra Senhadji, Imene Benzeguimi, Zohra Yagoub

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Big Data represents the recent technology of manipulating voluminous and unstructured data sets over multiple sources. Therefore, NOSQL appears to handle the problem of unstructured data. Association rules mining is one of the popular techniques of data mining to extract hidden relationship from transactional databases. The algorithm for finding association dependencies is well-solved with Map Reduce. The goal of our work is to reduce the time of generating of frequent itemsets by using Map Reduce and NOSQL database oriented document. A comparative study is given to evaluate the performances of our algorithm with the classical algorithm Apriori.

Keywords: Apriori, Association rules mining, Big Data, Data Mining, Hadoop, MapReduce, MongoDB, NoSQL

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Authors: Supattra Pranee

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The objectives of this research were to study the product development process to obtain a community standard product certificate and to set a guideline for the product development process to obtain the community product certificate. Focus group discussion was conducted with many experts in the field, local government officials, and representatives from local producers in Bangkontee district. The findings revealed that there were eight important processes to obtain the community product certificate: 1) prepare document, 2) submit the document, 3) set up an appointment for onsite inspection, 4) onsite inspection and sample collections, 5) evaluate samples, 6) obtain test result, and 7) obtain certificate.

Keywords: perceived values, tourist destination, visiting, product development

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Authors: Sohil I. Alqazlan

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Introduction and Objectives: The individual educational plans (IEPs) is the cornerstone in education for students with special education need (SEN). The Saudi government supported the students’ right to have an IEP, and their education is one of the primary goals for the Ministry of Education (MoE). However, this support does not reflect the huge government investment. For example, some SEN students do not have an IEP, and poor communication was found between IEP teams and student's families. As a result, this study investigated perspectives and understandings of the IEP from the views of SEN teachers in the Saudi context. Methods: This study design utilised a qualitative approach, where in-depth semi-structured interviews were used with 8 SEN teachers in Riyadh (the capital city of Saudi Arabia) schools. In terms of analysing the interviews’ findings, the researcher used the thematic analyses approach. Results and Conclusion: The legality and the consideration of the legal document in Saudi Arabia are the main areas wherein study participants were questioned. It was observed that the IEP is not considered a legal document in the region of Saudi Arabia. As interpreted from the response of the SEN teachers, the IEP lacks the required legality with respect to its implementation in Saudi Arabia. All teachers were in agreement that the IEP is not considered to be a legal document in the Kingdom of Saudi Arabia. As a result, they did not use it for all their students with SEN. Such findings might have affected the teaching quality, and school outcomes as all SEN students must be supported individually depending on their needs.

Keywords: individual education plan, special education, IEP, teachers

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Authors: Xuanyu Bai

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“The Communist Manifesto”, written by Karl Marx and Friedrich Engels, is one of the most significant documents throughout the whole history which covers across different fields including Economic, Politic, Sociology and Philosophy. Instead of discussing the Communist ideas presented in the Communist Manifesto, the essay focuses on exploring the reasons that contributed to the popularization of the document and its influence on political revolutions in 19^th century Europe by concentrating on the document itself along with other primary and secondary sources and temporal artwork. Combining the details from the Communist Manifesto and other documents, Marx’s writing style and word choice, his convincible notions about a new society dominated by proletariats, and the revolutionary idea of class destruction has led to the popularization of the Communist Manifesto and influenced the latter political revolutions.

Keywords: communist manifesto, Marx, Engels, capitalism

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Authors: Byron Joseph A. Hallar, Annjeannette Alain D. Galang, Maria Visitacion N. Gumabay

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One of the unique challenges provided by the twenty-first century to Philippine higher education is the utilization of Big Data. The higher education system in the Philippines is generating burgeoning amounts of data that contains relevant data that can be used to generate the information and knowledge needed for accurate data-driven decision making. This study examines the status, relevance and future of Big Data and Analytics in Philippine higher education. The insights gained from the study may be relevant to other developing nations similarly situated as the Philippines.

Keywords: big data, data analytics, higher education, republic of the philippines, assessment

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Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent

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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.

Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance

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Authors: Ibrahim Ercan, Mustafa Arikan

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In recent years, alternative dispute resolution methods have attracted the attention of many country’s legislators. Instead of solving the disputes by litigation, putting the end to a dispute by parties themselves is more important for the preservation of social peace. Therefore, alternative dispute resolution methods (ADR) have been discussed more intensively in Turkey as well as the whole world. After these discussions, Mediation Act was adopted on 07.06.2012 and entered into force on 21.06.2013. According to the Mediation Act, it is only possible to mediate issues arising from the private law. Also, it is not compulsory to go to mediation in Turkish law, it is optional. Therefore, the parties are completely free to choose mediation method in dispute resolution. Mediators need to be a lawyer with experience in five years. Therefore, it is not possible to be a mediator who is not lawyers. Beyond five years of experience, getting education and success in exams about especially body language and psychology is also very important to be a mediator. If the parties compromise as a result of mediation, a document is issued. This document will also have the ability to exercising availability under certain circumstances. Thus, the parties will not need to apply to the court again. On the contrary, they will find the opportunity to execute this document, so they can regain their debts. However, the Mediation Act has entered into force in a period of nearly two years of history; it is possible to say that the interest in mediation is not at the expected level. Therefore, making mediation mandatory for some disputes has been discussed recently. At this point, once the mediation becomes mandatory and good results follows it, this institution will be able to find a serious interest in Turkey. Otherwise, if the results will not be satisfying, the mediation method will be removed.

Keywords: alternative dispute resolution methods, mediation act, mediation, mediator, mediation in Turkey

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Authors: Rachael Olubukola Afolabi

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Immersive technologies known as X Reality or Cross Reality that include virtual reality augmented reality, and mixed reality have pervaded into the education system at different levels from elementary school to adult learning. Instructors, instructional designers, and learning experience specialists continue to find new ways to engage students in the learning process using technology. While the progression of web technologies has enhanced digital learning experiences, analytics on learning outcomes continue to be explored to determine the relevance of these technologies in learning. Digital learning has evolved from web 1.0 (static) to 4.0 (dynamic and interactive), and this evolution of technologies has also advanced teaching methods and approaches. This paper explores how these technologies are being utilized in learning and the results that educators and learners have identified as effective learning opportunities and approaches.

Keywords: immersive technologoes, virtual reality, augmented reality, technology in learning

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Authors: Mawloud Mosbah, Bachir Boucheham

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We present here the results for a comparative study of some techniques, available in the literature, related to the relevance feedback mechanism in the case of a short-term learning. Only one method among those considered here is belonging to the data mining field which is the K-Nearest Neighbours Algorithm (KNN) while the rest of the methods is related purely to the information retrieval field and they fall under the purview of the following three major axes: Shifting query, Feature Weighting and the optimization of the parameters of similarity metric. As a contribution, and in addition to the comparative purpose, we propose a new version of the KNN algorithm referred to as an incremental KNN which is distinct from the original version in the sense that besides the influence of the seeds, the rate of the actual target image is influenced also by the images already rated. The results presented here have been obtained after experiments conducted on the Wang database for one iteration and utilizing colour moments on the RGB space. This compact descriptor, Colour Moments, is adequate for the efficiency purposes needed in the case of interactive systems. The results obtained allow us to claim that the proposed algorithm proves good results; it even outperforms a wide range of techniques available in the literature.

Keywords: CBIR, category search, relevance feedback, query point movement, standard Rocchio’s formula, adaptive shifting query, feature weighting, original KNN, incremental KNN

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