Search results for: named entity recognition(NER)

Authors: Thuvanan Borvornvitchotikarn, Werasak Kurutach

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Mutual information (MI) is widely used in medical image registration. In the different medical images analysis, it is difficult to choose an optimal bins size number for calculating the probability distributions in MI. As the result, this paper presents a new adaptive bins number selection approach that named a hybrid EMPCA-Scott approach. This work combines an expectation maximization principal component analysis (EMPCA) and the modified Scott’s rule. The proposed approach solves the binning problem from the various intensity values in medical images. Experimental results of this work show the lower registration errors compared to other adaptive binning approaches.

Keywords: mutual information, EMPCA, Scott, probability distributions

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Authors: Gülşah Çelik Gül, Figen Kurtuluş

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Magnesium containing boron compounds with hexagonal structure have been drawn much attention due to their superconductive nature. The main target of this work is new modified microwave oven by on our own has an ability about passing through a gas in the oven medium for attainment of oxygen-free compounds such as c-BN.  Mg containing boride was synthesized by modified-microwave method under nitrogen atmosphere using amorphous boron and magnesium source in appropriate molar ratio. Microwave oven with oxygen free environment has been modified to aimed to obtain magnesium boride without oxygen. Characterizations were done by powder X-ray diffraction (XRD), and Fourier transform infrared (FTIR) spectroscopy. Mg containing boride, generally named magnesium boride, with amorphous character without oxygen is obtained via designed microwave oven system.

Keywords: magnesium containing boron compounds, modified microwave synthesis, powder X-ray diffraction, FTIR

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Authors: Rishabh Srivastav, Divyam Sharma

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We propose an algorithm to cluster categorical data named as ‘Genetic algorithm initialized rough set based fuzzy K-Modes for categorical data’. We propose an amalgamation of the simple K-modes algorithm, the Rough and Fuzzy set based K-modes and the Genetic Algorithm to form a new algorithm,which we hypothesise, will provide better Centroid Model clustering results, than existing standard algorithms. In the proposed algorithm, the initialization and updation of modes is done by the use of genetic algorithms while the membership values are calculated using the rough set and fuzzy logic.

Keywords: categorical data, fuzzy logic, genetic algorithm, K modes clustering, rough sets

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Authors: Yao-Ying Lai, Maria Pinango, Ashwini Deo

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While grammatical devices are essential to language processing, how comprehension utilizes cognitive mechanisms is less emphasized. This study addresses this issue by probing the complement coercion phenomenon: an entity-denoting complement following verbs like begin and finish receives an eventive interpretation. For example, (1) “The queen began the book” receives an agentive reading like (2) “The queen began [reading/writing/etc.…] the book.” Such sentences engender additional processing cost in real-time comprehension. The traditional account attributes this cost to an operation that coerces the entity-denoting complement to an event, assuming that these verbs require eventive complements. However, in closer examination, examples like “Chapter 1 began the book” undermine this assumption. An alternative, Structured Individual (SI) hypothesis, proposes that the complement following aspectual verbs (AspV; e.g. begin, finish) is conceptualized as a structured individual, construed as an axis along various dimensions (e.g. spatial, eventive, temporal, informational). The composition of an animate subject and an AspV such as (1) engenders an ambiguity between an agentive reading along the eventive dimension like (2), and a constitutive reading along the informational/spatial dimension like (3) “[The story of the queen] began the book,” in which the subject is interpreted as a subpart of the complement denotation. Comprehenders need to resolve the ambiguity by searching contextual information, resulting in additional cost. To evaluate the SI hypothesis, a questionnaire was employed. Method: Target AspV sentences such as “Shakespeare began the volume.” were preceded by one of the following types of context sentence: (A) Agentive-biasing, in which an event was mentioned (…writers often read…), (C) Constitutive-biasing, in which a constitutive meaning was hinted (Larry owns collections of Renaissance literature.), (N) Neutral context, which allowed both interpretations. Thirty-nine native speakers of English were asked to (i) rate each context-target sentence pair from a 1~5 scale (5=fully understandable), and (ii) choose possible interpretations for the target sentence given the context. The SI hypothesis predicts that comprehension is harder for the Neutral condition, as compared to the biasing conditions because no contextual information is provided to resolve an ambiguity. Also, comprehenders should obtain the specific interpretation corresponding to the context type. Results: (A) Agentive-biasing and (C) Constitutive-biasing were rated higher than (N) Neutral conditions (p< .001), while all conditions were within the acceptable range (> 3.5 on the 1~5 scale). This suggests that when lacking relevant contextual information, semantic ambiguity decreases comprehensibility. The interpretation task shows that the participants selected the biased agentive/constitutive reading for condition (A) and (C) respectively. For the Neutral condition, the agentive and constitutive readings were chosen equally often. Conclusion: These findings support the SI hypothesis: the meaning of AspV sentences is conceptualized as a parthood relation involving structured individuals. We argue that semantic representation makes reference to spatial structured-ness (abstracted axis). To obtain an appropriate interpretation, comprehenders utilize contextual information to enrich the conceptual representation of the sentence in question. This study connects semantic structure to human’s conceptual structure, and provides a processing model that incorporates contextual retrieval.

Keywords: ambiguity resolution, contextual retrieval, spatial structured-ness, structured individual

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Authors: Nabeel Safdar, Qian Aimin

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Corporate philanthropy is important, as the donations have been considered as a source to improve the image of business entity in modern era of high competition. We used data on annual basis from 2000 to 2014 for 1,248 firms listed at Shanghai and Shenzhen stock exchanges. Results for giving firms reveal that there is curve linear relation of profitability and CP, as profitable firms utilize cash in an efficient way and have fewer amounts of slack resource and tradeoff among stakeholder and agency cost made it more justifiable. We found that more profitability does not mean that the cash flows are available, actually good performing firms or profitable firm also good at cash management. Cash is utilized in an effective way by profitable firms, and have fewer extents of slack resources which generate curvilinear relationship of profitability with Corporate Philanthropy. We found that the trend of Corporate Philanthropy also got affected due to natural disasters. Analysis made by innovation, slack resources and directors salary revealed the positive significant relationship. It is not compulsory that firm should be only profitable for engaging in philanthropy rather they should have abundant slack resources to donate.

Keywords: corporate philanthropy, free cash flows, natural disasters, profitability

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Authors: Encarnacion Alvarez, Noemı Hidalgo-Rebollo, Juan F. Munoz, Francisco J. Blanco-Encomienda

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Many companies use the technique named as acceptance sampling which consists on the inspection and decision making regarding products. According to the results derived from this method, the company takes the decision of acceptance or rejection of a product. The acceptance sampling can be applied to the technology management, since the acceptance sampling can be seen as a tool to improve the design planning, operation and control of technological products. The theoretical operating characteristic (OC) curves are widely used when dealing with acceptance sampling. In this paper, we carry out Monte Carlo simulation studies to compare numerically the empirical OC curves derived from the empirical results to the customary theoretical OC curves. We analyze various possible scenarios in such a way that the differences between the empirical and theoretical curves can be observed under different situations.

Keywords: single-sampling plan, lot, Monte Carlo simulation, quality control

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Authors: Christina Surmei

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Autism Spectrum Disorder (ASD) is defined as a diverse range of developmental conditions that affect an individual’s functionality. ASD is not linear, and individuals can present with deficits in social interaction, communication, and demonstrate limited, repetitive patterns of behaviour, interests, or activities. These characteristics may be observed in a variety of ways and range from mild to severe. ASD may include autism disorder, pervasive developmental disorder not otherwise specified, Asperger’s, or other related pervasive developmental disorders. Modern slavery is defined as 'situations of exploitation that a person cannot refuse or leave because of threats, violence, coercion, and abuse of power or deception'. A review of the literature investigated the prevalence of research regarding ASD and modern slavery. Two universal search engines and five online journals were used as the apparatuses of inquiry. The results revealed two editorials, one study, and one act, totaling four publications attesting to ASD and modern slavery as a joint entity. This is representative of a vast absence of research. However, as individual entities research on autism and modern slavery is in a general high occurrence. This paper has identified a significant gap in research on ASD and modern slavery, and initiates the dialogue to unpack a significant global issue in society today.

Keywords: autism spectrum, education, modern slavery, support

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Authors: Habib Gorine, Rabia Saleh

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Mobile Ad-Hoc Networks are the special type of wireless networks which share common security requirements with other networks such as confidentiality, integrity, authentication, and availability, which need to be addressed in order to secure data transfer through the network. Their routing protocols are vulnerable to various malicious attacks which could have a devastating consequence on data security. In this paper, three types of attacks such as selfish, gray hole, and black hole attacks have been applied to the two most important routing protocols in MANET named dynamic source routing and ad-hoc on demand distance vector in order to analyse and compare the impact of these attacks on the Network performance in terms of throughput, average delay, packet loss, and consumption of energy using NS2 simulator.

Keywords: MANET, wireless networks, routing protocols, malicious attacks, wireless networks simulation

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Authors: Mircea I. Pastrav, Cornelia Baera, Florea Dinu

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A different concept for designing and detailing of reinforced concrete precast frame structures is analyzed in this paper. The new detailing of the joints derives from the special hybrid moment frame joints. The special reinforcements of this alternative detailing, named modified special hybrid joint, are bondless with respect to both column and beams. Full scale tests were performed on a plan model, which represents a part of 5 story structure, cropped in the middle of the beams and columns spans. Theoretical approach was developed, based on testing results on twice repaired model, subjected to lateral seismic type loading. Discussion regarding the modified special hybrid joint behavior and further on widening research needed concludes the presentation.

Keywords: modified hybrid joint, repair, seismic loading type, acceptance criteria

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Authors: Carlos A. C. G. Neto, Natan C. G. e Silva , Thaís de O. Costa, Luciana R. B. Gonçalves, Maria V. P. Rocha

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β-galactosidases (E.C. 3.2.1.23) are enzymes that have attracted by catalyzing the hydrolysis of lactose and in producing galacto-oligosaccharides by favoring transgalactosylation reactions. These enzymes, when immobilized, can have some enzymatic characteristics substantially improved, and the coating of supports with multifunctional polymers is a promising alternative to enhance the stability of the biocatalysts, among which polyethylenimine (PEI) stands out. PEI has certain properties, such as being a flexible polymer that suits the structure of the enzyme, giving greater stability, especially for multimeric enzymes such as β-galactosidases. Besides that, protects them from environmental variations. The use of chitosan support coated with PEI could improve the catalytic efficiency of β-galactosidase from Kluyveromyces lactis in the transgalactosylation reaction for the production of prebiotics, such as lactulose since this strain is more effective in the hydrolysis reaction. In this context, the aim of the present work was first to develop biocatalysts of β-galactosidase from K. lactis immobilized on chitosan-coated with PEI, determining the immobilization parameters, its operational and thermal stability, and then to apply it in hydrolysis and transgalactolisation reactions to produce lactulose using whey as a substrate. The immobilization of β-galactosidase in chitosan previously functionalized with 0.8% (v/v) glutaraldehyde and then coated with 10% (w/v) PEI solution was evaluated using an enzymatic load of 10 mg protein per gram support. Subsequently, the hydrolysis and transgalactosylation reactions were conducted at 50 °C, 120 RPM for 20 minutes, using whey supplemented with fructose at a ratio of 1:2 lactose/fructose, totaling 200 g/L. Operational stability studies were performed in the same conditions for 10 cycles. Thermal stabilities of biocatalysts were conducted at 50 ºC in 50 mM phosphate buffer, pH 6.6 with 0.1 mM MnCl2. The biocatalyst whose support was coated was named CHI_GLU_PEI_GAL, and the one that was not coated was named CHI_GLU_GAL. The coating of the support with PEI considerably improved the parameters of immobilization. The immobilization yield increased from 56.53% to 97.45%, biocatalyst activity from 38.93 U/g to 95.26 U/g and the efficiency from 3.51% to 6.0% for uncoated and coated support, respectively. The biocatalyst CHI_GLU_PEI_GAL was better than CHI_GLU_GAL in the hydrolysis of lactose and production of lactulose, converting 97.05% of lactose at 5 min of reaction and producing 7.60 g/L lactulose in the same time interval. QUI_GLU_PEI_GAL biocatalyst was stable in the hydrolysis reactions of lactose during the 10 cycles evaluated, converting 73.45% lactose even after the tenth cycle, and in the lactulose production was stable until the fifth cycle evaluated, producing 10.95 g/L lactulose. However, the thermal stability of CHI_GLU_GAL biocatalyst was superior, with a half-life time 6 times higher, probably because the enzyme was immobilized by covalent bonding, which is stronger than adsorption (CHI_GLU_PEI_GAL). Therefore, the strategy of coating the supports with PEI has proven to be effective for the immobilization of β-galactosidase from K. lactis, considerably improving the immobilization parameters, as well as, the catalytic action of the enzyme. Besides that, this process can be economically viable due to the use of an industrial residue as a substrate.

Keywords: β-galactosidase, immobilization, kluyveromyces lactis, lactulose, polyethylenimine, transgalactosylation reaction, whey

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Authors: Carlos A. C. G. Neto, Natan C. G. Silva, Thais O. Costa, Luciana R. B. Goncalves, Maria v. P. Rocha

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Galactosidases are enzymes responsible for catalyzing lactose hydrolysis reactions and also favoring transgalactosylation reactions for the production of prebiotics, among which lactulose stands out. These enzymes, when immobilized, can have some enzymatic characteristics substantially improved, and the coating of supports with multifunctional polymers in immobilization processes is a promising alternative in order to extend the useful life of the biocatalysts, for example, the coating with polyethyleneimine (PEI). PEI is a flexible polymer that suits the structure of the enzyme, giving greater stability, especially for multimeric enzymes such as β-galactosidases and also protects it from environmental variations, for example, pH and temperature. In addition, it can substantially improve the immobilization parameters and also the efficiency of enzymatic reactions. In this context, the aim of the present work was first to develop biocatalysts of β-galactosidase from Kluyveromyces lactis immobilized on PEI coated agarose, determining the immobilization parameters, its operational and thermal stability, and then to apply it in the hydrolysis of lactose and synthesis of lactulose, using whey as a substrate. This immobilization strategy was chosen in order to improve the catalytic efficiency of the enzyme in the transgalactosylation reaction for the production of prebiotics, and there are few studies with β-galactosidase from this strain. The immobilization of β-galactosidase in agarose previously functionalized with 48% (w/v) glycidol and then coated with 10% (w/v) PEI solution was evaluated using an enzymatic load of 10 mg/g of protein. Subsequently, the hydrolysis and transgalactosylation reactions were conducted at 50 °C, 120 RPM for 20 minutes, using whey (66.7 g/L of lactose) supplemented with 133.3 g/L fructose at a ratio of 1:2 (lactose/fructose). Operational stability studies were performed in the same conditions for 10 cycles. Thermal stabilities of biocatalysts were conducted at 50 ºC in 50 mM phosphate buffer, pH 6.6, with 0.1 mM MnCl2. The biocatalysts whose supports were coated were named AGA_GLY_PEI_GAL, and those that were not coated were named AGA_GLY_GAL. The coating of the support with PEI considerably improved immobilization yield (2.6-fold), the biocatalyst activity (1.4-fold), and efficiency (2.2-fold). The biocatalyst AGA_GLY_PEI_GAL was better than AGA_GLY_GAL in hydrolysis and transgalactosylation reactions, converting 88.92% of lactose at 5 min of reaction and obtaining a residual concentration of 5.24 g/L. Besides that, it was produced 13.90 g/L lactulose in the same time interval. AGA_GLY_PEI_GAL biocatalyst was stable during the 10 cycles evaluated, converting approximately 80% of lactose and producing 10.95 g/L of lactulose even after the tenth cycle. However, the thermal stability of AGA_GLY_GAL biocatalyst was superior, with a half-life time 5 times higher, probably because the enzyme was immobilized by covalent bonding, which is stronger than adsorption (AGA_GLY_PEI_GAL). Therefore, the strategy of coating the supports with PEI has proven to be effective for the immobilization of β-galactosidase from K. lactis, considerably improving the immobilization parameters, as well as the enzyme, catalyzed reactions. In addition, the use of whey as a raw material for lactulose production has proved to be an industrially advantageous alternative.

Keywords: β-galactosidase, immobilization, lactulose, polyethylenimine, whey

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Authors: Tayeb Aissaoui, Inas M. AlNashef

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In recent years, green solvents named deep eutectic solvents (DESs) have been found to possess significant properties and to be applicable in several technologies. Choline chloride (ChCl) mixed with urea at a ratio of 1:2 and 80 °C was the first discovered DES. In this article, chemical structure and combination mechanism of ChCl: urea based DES were investigated. Moreover, the implementation of this DES in water removal from natural gas was reported. Dehydration of natural gas by ChCl:urea shows significant absorption efficiency compared to triethylene glycol. All above operations were retrieved from COSMOthermX software. This article confirms the potential application of DESs in gas industry.

Keywords: COSMO-RS, deep eutectic solvents, dehydration, natural gas, structure, organic salt

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Authors: Mai Maitiaili Tuerdi

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Turkey is one of the countries in which fast food service is growing increasingly in the world. The emergence of KFC and McDonald's to Turkish market is affecting every aspects of local fast-food services. The Turkey's famous catering companies named "Simit Sarayi" and "Güllüoğlu" are famous for accepting the Western fast food management service and skills in order to increase their market share. Also, they have created their unique management skills in this field. In this paper, through empirical and comparative study method we will analyze the famous Turkish local fast-food companies and western human resource management. We will argue how to create and adapt the human resource management while the company is economically and socially growing.

Keywords: human resources management, Turkey, fast food, management

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Authors: Rinaldo Diricchardi

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In this paper, author theoretically and empirically explores the ethnic identity of the descendants of the Indian travelers in Slovenia Sinti, who are in modern time, for the researchers, still a "tabula rasa". He investigates the extent to which Sinti ethnic particular identities (e.g. Sinti chiefs, Sinti’s individual political structure…), the Sinti language (dialect, which is topic and it is not allowed to be spoken in public), culture and habits still in the impact of anachronism, moreover, to what extent the community is still “tabula rasa” (to non–Sinti population). The relationships within the Sinti entity: "in se–intra se" is a mirror of duality of the relation of "extra se". Is it possible that the concepts of social/economical relationships are reflecting the Sinti community, moreover, the possible influence of minority from outside to inside? Is the stratification of their ethnicity and their language ethnicism? In addition, is the result of stratification of discourse still inherited and discounted the Indian caste system? In present article, author uses the word Gypsy with high respect and with a large measure of prudentiality, without negative connotations. At the first Gypsy World Congress in 1971 in London the Sinti did not accept unification with Romani, but Sinti and others Gypsies still keep the name Gypsy/Romanichals, Gypsy/Kale, Gypsy/Manouches, Gypsy/Manoesje, Gypsy/Xoraxano, Gypsy/Machaways and Gypsy/Kalderashe. In addition, all of the European documents taken into account respect and use the name Gypsy.

Keywords: Sinti, Gypsy, identity, stratification, inclusion, exclusion

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Authors: Nouha Khediri, Mohammed Ben Ammar, Monji Kherallah

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Recently, facial emotion recognition (FER) has become increasingly essential to understand the state of the human mind. Accurately classifying emotion from the face is a challenging task. In this paper, we present a facial emotion recognition approach named CV-FER, benefiting from deep learning, especially CNN and VGG16. First, the data is pre-processed with data cleaning and data rotation. Then, we augment the data and proceed to our FER model, which contains five convolutions layers and five pooling layers. Finally, a softmax classifier is used in the output layer to recognize emotions. Based on the above contents, this paper reviews the works of facial emotion recognition based on deep learning. Experiments show that our model outperforms the other methods using the same FER2013 database and yields a recognition rate of 92%. We also put forward some suggestions for future work.

Keywords: CNN, deep-learning, facial emotion recognition, machine learning

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Authors: Yunqi Wang

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As a vital region to the Chinese Belt and Road Initiative (BRI), members of the Association of Southeast Asian Nations (ASEAN) have responded to the grand strategy differently. Some expressed fervent support, while others played the 'hedging' card between great powers. This paper explores the underlying rationale behind such complexity by proposing two theoretical explanations: a Regionalism Hypothesis, where countries respond with hedging, balancing, and bandwagoning behaviours in line with national interests and norm-based 'ASEAN-Way'; and a Ladder-up Hypothesis, where countries consider the initiative as an incentive to remove bottlenecks of climbing up the economic ladder in Rostow's stage of the growth model. By analysing reactions from Myanmar, Laos, Indonesia, and Singapore, two patterns are observed. On an empirical note, the more developed economies are more inclined to the Regionalist explanation. On a theoretical note, there has been a gradual convergence between the two explanations, given the impact of economic globalisation on ASEAN. This paper will contribute to the current theoretical vacancy in the study of ASEAN and BRI by capturing the particular norms shared by this regional entity.

Keywords: ASEAN, belt and road initiative, hedging, Rostow's stages of growth, regionalism

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Authors: Wheyming Song, Hung-Hsiang Lin, Scott Lian

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In this research, we investigate the optimal dispatching rule for machines and manpower allocation in the solar ingot-wafer systems. The performance of the method is measured by the sales profit for each dollar paid to the operators in a one week at steady-state. The decision variables are identification-number of machines and operators when each job is required to be served in each process. We propose a rule which is a function of operator’s ability, corresponding salary, and standing location while in the factory. The rule is named ‘Multi-nominal distribution dispatch rule’. The proposed rule performs better than many traditional rules including generic algorithm and particle swarm optimization. Simulation results show that the proposed Multi-nominal distribution dispatch rule improvement on the sales profit dramatically.

Keywords: dispatching, solar ingot, simulation, flexsim

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Authors: Arjun, A. D. Singh

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Concrete the basic material using in construction across the global these days. The purpose of this special concrete is to provide extra strength and stability for irregular structure where the center of gravity is disturbed. In this paper an effort has been made to use different type of material aggregates has been discussed. We named As "STAR Aggregates" which has qualities to resist Shear, tension and compression forces. We have been divided into coarse aggregates and fine aggregates according to their sizes. Star Aggregates has interlocking behavior and cutting edge technology. Star aggregates had been draft and deign in Auto CAD and then analysis in ANSYS software. by using special aggregates we deign concrete grade of M40 for mega structures and irregular structure. This special concrete with STAR aggregates use in construction for irregular structure like Bridges, Skyscrapers or in deigned buildings.

Keywords: star aggregates, high performance concrete, material aggregates, interlocking

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Authors: Z. A. Al Marhoon, H. S. Al Ramis, C. Teodoriu

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Well-integrity is one of the major elements considered for drilling geothermal, oil, and gas wells. Well-integrity is minimizing the risk of unplanned fluid flow in the well bore throughout the well lifetime. Well integrity is maximized by applying technical concepts along with practical practices and strategic planning. These practices are usually governed by standardization and regulation entities. Practices during well construction can affect the integrity of the seal at the time of abandonment. On the other hand, achieving a perfect barrier system is impracticable due to the needed cost. This results in a needed balance between regulations requirements and practical applications. The guidelines are only effective when they are attainable in practical applications. Various governmental regulations and international standards have different guidelines on what constitutes high-quality isolation from unwanted flow. Each regulating or standardization body differ in requirements based on the abandonment objective. Some regulation account more for the environmental impact, water table contamination, and possible leaks. Other regulation might lean towards driving more economical benefits while achieving an acceptable isolation criteria. The research methodology used in this topic is derived from a literature review method combined with a compare and contrast analysis. The literature review on various zonal isolation regulations and standards has been conducted. A review includes guidelines from NORSOK (Norwegian governing entity), BSEE (USA offshore governing entity), API (American Petroleum Institute) combined with ISO (International Standardization Organization). The compare and contrast analysis is conducted by assessing the objective of each abandonment regulations and standardization. The current state of well barrier regulation is in balancing action. From one side of this balance, the environmental impact and complete zonal isolation is considered. The other side of the scale is practical application and associated cost. Some standards provide a fair amount of details concerning technical requirements and are often flexible with the needed associated cost. These guidelines cover environmental impact with laws that prevent major or disastrous environmental effects of improper sealing of wells. Usually these regulations are concerned with the near future of sealing rather than long-term. Consequently, applying these guidelines become more feasible from a cost point of view to the required plugging entities. On the other hand, other regulation have well integrity procedures and regulations that lean toward more restrictions environmentally with an increased associated cost requirements. The environmental impact is detailed and covered with its entirety, including medium to small environmental impact in barrier installing operations. Clear and precise attention to long-term leakage prevention is present in these regulations. The result of the compare and contrast analysis of the literature showed that there are various objectives that might tip the scale from one side of the balance (cost) to the other (sealing quality) especially in reference to zonal isolation. Furthermore, investing in initial well construction is a crucial part of ensuring safe final well abandonment. The safety and the cost saving at the end of the well life cycle is dependent upon a well-constructed isolation systems at the beginning of the life cycle. Long term studies on zonal isolation using various hydraulic or mechanical materials need to take place to further assess permanently abandoned wells to achieve the desired balance. Well drilling and isolation techniques will be more effective when they are operationally feasible and have reasonable associated cost to aid the local economy.

Keywords: plug and abandon, P&A regulation, P&A standards, international guidelines, gap analysis

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Authors: Meruyert Serik, Nassipzhan Duisegaliyeva, Danara Tleumagambetova, Madina Ermaganbetova

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This research paper explores the process of creating a proctoring system by evaluating the implementation of practical face recognition algorithms. Students of educational programs reviewed the research work "6B01511-Computer Science", "7M01511-Computer Science", "7M01525- STEM Education," and "8D01511-Computer Science" of Eurasian National University named after L.N. Gumilyov. As an outcome, a proctoring system will be created, enabling the conduction of tests and ensuring academic integrity checks within the system. Due to the correct operation of the system, test works are carried out. The result of the creation of the proctoring system will be the basis for the automation of the informational, educational portal developed by machine learning.

Keywords: artificial intelligence, education portal, face recognition, machine learning, proctoring

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Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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Authors: Shibly Abdullah

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This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

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Authors: Nazura Abdul Manap, Siti Nur Farah Atiqah Salleh

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For decades, the misuse of personal data has been a critical issue. Malaysia has accepted responsibility by implementing the Malaysian Personal Data Protection Act 2010 to secure personal data (PDPA 2010). After more than a decade, this legislation is set to be revised by the current PDPA 2023 Amendment Bill to align with the world's key personal data protection regulations, such as the European Union General Data Protection Regulations (GDPR). Among the other suggested adjustments is the Data User's appointment of a Data Protection Officer (DPO) to ensure the commercial entity's compliance with the PDPA 2010 criteria. The change is expected to be enacted in parliament fairly soon; nevertheless, based on the experience of the Personal Data Protection Department (PDPD) in implementing the Act, it is projected that there will be a slew of additional concerns associated with the DPO mandate. Consequently, the goal of this article is to highlight the issues that the DPO will encounter and how the Personal Data Protection Department should respond to this subject. The study result was produced using a qualitative technique based on an examination of the current literature. This research reveals that there are probable obstacles experienced by the DPO, and thus, there should be a definite, clear guideline in place to aid DPO in executing their tasks. It is argued that appointing a DPO is a wise measure in ensuring that the legal data security requirements are met.

Keywords: guideline, law, data protection officer, personal data

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Authors: Carlos Roberto Valêncio, Fábio Renato de Almeida, Thatiane Kawabata, Leandro Alves Neves, Julio Cesar Momente, Mario Luiz Tronco, Angelo Cesar Colombini

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By running transactions under the Snapshot isolation we can achieve a good level of concurrency, specially in databases with high-intensive read workloads. However, Snapshot is not immune to all the problems that arise from competing transactions and therefore no serialization warranty exists. We propose in this paper a technique to obtain data consistency with Snapshot by using some special triggers that we named Daemon Triggers. Besides keeping the benefits of the Snapshot isolation, the technique is specially useful for those database systems that do not have an isolation level that ensures serializability, like Firebird and Oracle. We describe all the anomalies that might arise when using the Snapshot isolation and show how to preclude them with Daemon Triggers. Based on the methodology presented here, it is also proposed the creation of a new isolation level: Daemon Snapshot.

Keywords: data consistency, serialization, snapshot, isolation

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Authors: Stuart Noel

Abstract:

In a streetcar Named Desire, Tennessee Williams presents Blanche DuBois, a most complex and intriguing character who often uses prestige language to project the image of an upper-class speaker and to disguise her darker and complicated self. She embodies various fascinating and contrasting characteristics. Like New Orleans (the locale of the play), Blanche represents two opposing images. One image projects that of genteel, Southern charm and beauty, speaking formally and using prestige language and what some linguists refer to as “hypercorrection,” and the other image reveals that of a soiled, deteriorating façade, full of decadence and illusion. Williams said on more than one occasion that Blanche’s use of such language was a direct reflection of her personality and character (as a high school English teacher). Prestige language is an exaggeratedly elevated, pretentious, and oftentimes melodramatic form of one’s language incorporating superstandard or more standard speech than usual in order to project a highly authoritative individual identity. Speech styles carry personal identification meaning not only because they are closely associated with certain social classes but because they tend to be associated with certain conversational contexts. Features which may be considered to be “elaborated” in form (for example, full forms vs. contractions) tend to cluster together in speech registers/styles which are typically considered to be more formal and/or of higher social prestige, such as academic lectures and news broadcasts. Members of higher social classes have access to the elaborated registers which characterize formal writings and pre-planned speech events, such as lectures, while members of lower classes are relegated to using the more economical registers associated with casual, face-to-face conversational interaction, since they do not participate in as many planned speech events as upper-class speakers. Tennessee Williams’s work is characteristically concerned with the conflict between the illusions of an individual and the reality of his/her situation equated with a conflict between truth and beauty. An examination of Blanche DuBois reveals a recurring theme of art and decay and the use of prestige language to reveal artistry in language and to hide a deteriorating self. His graceful and poetic writing personifies her downfall and deterioration. Her loneliness and disappointment are the things so often strongly feared by the sensitive artists and heroes in the world. Hers is also a special and delicate human spirit that is often misunderstood and repressed by society. Blanche is afflicted with a psychic illness growing out of her inability to face the harshness of human existence. She is a sensitive, artistic, and beauty-haunted creature who is avoiding her own humanity while hiding behind her use of prestige language. And she embodies a partial projection of Williams himself.

Keywords: American drama, prestige language, Southern American literature, Tennessee Williams

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Authors: Mahmoud Nassar

Abstract:

This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies.

Keywords: industrial sector, innovations, Jordan, management accounting

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Authors: Amin Mojiri, Lou Ziyang

Abstract:

Constructed wetland (CW) is a reasonable method to treat waste water. Current study was carried out to co-treat landfill leachate and domestic waste water using a CW system. Typha domingensis was transplanted to CW, which encloses two substrate layers of adsorbents named ZELIAC and zeolite. Response surface methodology and central composite design were employed to evaluate experimental data. Contact time (h) and leachate to waste water mixing ratio (%; v/v) were selected as independent factors. Phenols and manganese removal were selected as dependent responses. At optimum contact time (48.7 h) and leachate to waste water mixing ratio (20.0%), removal efficiencies of phenols and manganese removal efficiencies were 90.5%, and 89.4%, respectively.

Keywords: constructed wetland, Manganese, phenols, Thypha domingensis

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Authors: Guerrero Ramírez Sandra, Ramos Salinas Norma Maricela, Muriel Amezcua Vanesa

Abstract:

This article presents the beginning of a wider study that intends to demonstrate how within organizations of the automotive industry from the city of Querétaro. Knowledge management and technological management are required, as well as people’s initiative and the interaction embedded at the interior of it, with the appropriate environment that facilitates information conversion with wide information technologies management (ITM) range. A company was identified for the pilot study of this research, where descriptive and inferential research information was obtained. The results of the pilot suggest that some respondents did noted entity the knowledge management topic, even if staffs have access to information technology (IT) that serve to enhance access to knowledge (through internet, email, databases, external and internal company personnel, suppliers, customers and competitors) data, this implicates that there are Knowledge Management (KM) problems. The data shows that academically well-prepared organizations normally do not recognize the importance of knowledge in the business, nor in the implementation of it, which at the end is a great influence on how to manage it, so that it should guide the company to greater in sight towards a competitive strategy search, given that the company has an excellent technological infrastructure and KM was not exploited. Cultural diversity is another factor that was observed by the staff.

Keywords: Knowledge Management (KM), Technological Knowledge Management (TKM), Technology Information Management (TI), access to knowledge

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Authors: Fernando Miguel Campos, Fernando Jesus Aguiar Campos, Pedro Filipe Campos

Abstract:

A large amount of software products offer a wide range and number of features. This is called featurities or creeping featurism and tends to rise with each release of the product. Feautiris often adds unnecessary complexity to software, leading to longer learning curves and overall confusing the users and degrading their experience. We take a look to a new design approach tendency that has been coming up, the so-called “What You Get Is What You Need” concept that argues that products should be very focused, simple and with minimalistic interfaces in order to help users conduct their tasks in distraction-free ambiances. This is not as simple to implement as it might sound and the developers need to cut down features. Our contribution illustrates and evaluates this design method through a novel distraction-free diagramming tool named Delineato Pro for Mac OS X in which the user is confronted with an empty canvas when launching the software and where tools only show up when really needed.

Keywords: diagramming, HCI, usability, user interface

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Authors: Kishor P. Kadam

Abstract:

Foreign direct investment policy (FDI) is defined as an investment involving a long term relationship and reflecting a long duration interest and control of a resident entity in the home country (foreign direct investor or parent firm) in the host country. India has been one of the most translucent and open-minded FDI regimes among the emerging and developing economies. There is clear cut mentioned about the sectoral caps for foreign investment. The policy problems that have been identified by time to time surveys as acting as additional hurdles for FDI are laws, regulatory systems and government monopolies that do not have contemporary relevance. Foreign investment policies in the post-reforms period have emphasized greater encouragement and mobilization of non-debt creating private inflows for plunging reliance on debt flows. This paper will focus on how foreign direct investment policy changed from 1990-91 up to now. A time series data of 25 years is used for analysing the policy changes. It is observed that India has more liberal policy. The growth in number of Greenfield investments in India has been more impressive than the number of M&A deals whereas equity capital for incorporated bodies FDI inflows has been increased continuously 2014-15. India has made major changes in FDI Policy, and it has positive impact on economic development.

Keywords: FDI, India, economic development, government

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