Search results for: recognition methods

Authors: Surbhi Mathur, J. M. Vyas

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Although the rapid development of forensic speaker recognition technology has been conducted, there are still many problems to be solved. The biggest problem arises when the cases involving disguised voice samples come across for the purpose of examination and identification. Such type of voice samples of anonymous callers is frequently encountered in crimes involving kidnapping, blackmailing, hoax extortion and many more, where the speaker makes a deliberate effort to manipulate their natural voice in order to conceal their identity due to the fear of being caught. Voice disguise causes serious damage to the natural vocal parameters of the speakers and thus complicates the process of identification. The sole objective of this doctoral project is to find out the possibility of rendering definite opinions in cases involving disguised speech by experimentally determining the effects of different disguise forms on personal identification and percentage rate of speaker recognition for various voice disguise techniques such as raised pitch, lower pitch, increased nasality, covering the mouth, constricting tract, obstacle in mouth etc by analyzing and comparing the amount of phonetic and acoustic variation in of artificial (disguised) and natural sample of an individual, by auditory as well as spectrographic analysis.

Keywords: forensic, speaker recognition, voice, speech, disguise, identification

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Authors: Iman A. Saad, Loay E. George

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Iris pattern is an important biological feature of human body; it becomes very hot topic in both research and practical applications. In this paper, an algorithm is proposed for iris recognition and a simple, efficient and fast method is introduced to extract a set of discriminatory features using first order gradient operator applied on grayscale images. The gradient based features are robust, up to certain extents, against the variations may occur in contrast or brightness of iris image samples; the variations are mostly occur due lightening differences and camera changes. At first, the iris region is located, after that it is remapped to a rectangular area of size 360x60 pixels. Also, a new method is proposed for detecting eyelash and eyelid points; it depends on making image statistical analysis, to mark the eyelash and eyelid as a noise points. In order to cover the features localization (variation), the rectangular iris image is partitioned into N overlapped sub-images (blocks); then from each block a set of different average directional gradient densities values is calculated to be used as texture features vector. The applied gradient operators are taken along the horizontal, vertical and diagonal directions. The low order norms of gradient components were used to establish the feature vector. Euclidean distance based classifier was used as a matching metric for determining the degree of similarity between the features vector extracted from the tested iris image and template features vectors stored in the database. Experimental tests were performed using 2639 iris images from CASIA V4-Interival database, the attained recognition accuracy has reached up to 99.92%.

Keywords: iris recognition, contrast stretching, gradient features, texture features, Euclidean metric

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Authors: Amin Nazerzadeh, Afsaneh Nouri Houshyar , Azadeh Noori Hoshyar

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With the rapid growing of information technology, the industry and manufacturing systems are becoming more automated. Therefore, achieving the highly accurate automatic systems with reliable security is becoming more critical. Biometrics that refers to identifying individual based on physiological or behavioral traits are unique identifiers provide high reliability and security in different industrial systems. As biometric cannot easily be transferred between individuals or copied, it has been receiving extensive attention. Due to the importance of security applications, this paper provides an overview on biometrics and discuss about background, types and applications of biometric as an effective tool for the industrial applications.

Keywords: Industial and manufacturing applications, intelligence and security, information technology, recognition; security technology; biometrics

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Authors: Anes Enakoa, Yawei Liang

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Question Answering (QA) system is one of the most important and demanding tasks in the field of Natural Language Processing (NLP). In QA systems, the answer generation task generates a list of candidate answers to the user's question, in which only one answer is correct. Answer selection is one of the main components of the QA, which is concerned with selecting the best answer choice from the candidate answers suggested by the system. However, the selection process can be very challenging especially in Arabic due to its particularities. To address this challenge, an approach is proposed to answer questions with multiple answer choices for Arabic QA systems based on Textual Entailment (TE) recognition. The developed approach employs a Support Vector Machine that considers lexical, semantic and syntactic features in order to recognize the entailment between the generated hypotheses (H) and the text (T). A set of experiments has been conducted for performance evaluation and the overall performance of the proposed method reached an accuracy of 67.5% with C@1 score of 80.46%. The obtained results are promising and demonstrate that the proposed method is effective for TE recognition task.

Keywords: information retrieval, machine learning, natural language processing, question answering, textual entailment

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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: Ming-Yen Chang, Sheng-Hung Ke

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This research focuses on the development of a speed bump identification system for real-time control of adjustable shock absorbers in vehicular suspension systems. The study initially involved the collection of images of various speed bumps, and rubber speed bump profiles found on roadways. These images were utilized for training and recognition purposes through the deep learning object detection algorithm YOLOv5. Subsequently, the trained speed bump identification program was integrated with an in-vehicle camera system for live image capture during driving. These images were instantly transmitted to a computer for processing. Using the principles of monocular vision ranging, the distance between the vehicle and an approaching speed bump was determined. The appropriate control distance was established through both practical vehicle measurements and theoretical calculations. Collaboratively, with the electronically adjustable shock absorbers equipped in the vehicle, a shock absorber control system was devised to dynamically adapt the damping force just prior to encountering a speed bump. This system effectively mitigates passenger discomfort and enhances ride quality.

Keywords: adjustable shock absorbers, image recognition, monocular vision ranging, ride

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Authors: Mohammadamin Abbasnejad

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The analysis of expression and facial Action Units (AUs) detection are very important tasks in fields of computer vision and Human Computer Interaction (HCI) due to the wide range of applications in human life. Many works have been done during the past few years which has their own advantages and disadvantages. In this work, we present a new model based on Gaussian Conditional Random Field. We solve our objective problem using ADMM and we show how well the proposed model works. We train and test our work on two facial expression datasets, CK+, and RU-FACS. Experimental evaluation shows that our proposed approach outperform state of the art expression recognition.

Keywords: Gaussian Conditional Random Field, ADMM, convergence, gradient descent

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Authors: Radoslav Židek, Veronika Šidlová, Radovan Kasarda, Birgit Fuerst-Waltl

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Machine learning represents a set of topics dealing with the creation and evaluation of algorithms that facilitate pattern recognition, classification, and prediction, based on models derived from existing data. The data can present identification patterns which are used to classify into groups. The result of the analysis is the pattern which can be used for identification of data set without the need to obtain input data used for creation of this pattern. An important requirement in this process is careful data preparation validation of model used and its suitable interpretation. For breeders, it is important to know the origin of animals from the point of the genetic diversity. In case of missing pedigree information, other methods can be used for traceability of animal´s origin. Genetic diversity written in genetic data is holding relatively useful information to identify animals originated from individual countries. We can conclude that the application of data mining for molecular genetic data using supervised learning is an appropriate tool for hypothesis testing and identifying an individual.

Keywords: genetic data, Pinzgau cattle, supervised learning, machine learning

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Authors: Wale Agbaje

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The aim of this research study is to assess the impact of financial statement fraud on profitability of some selected Nigerian manufacturing firms covering (2002-2016). The specific objectives focused on to ascertain the effect of incorrect asset valuation on return on assets (ROA) and to ascertain the relationship between improper expense recognition and return on assets (ROA). To achieve these objectives, descriptive research design was used for the study while secondary data were collected from the financial reports of the selected firms and website of security and exchange commission. The analysis of covariance (ANCOVA) was used and STATA II econometric method was used in the analysis of the data. Altman model and operating expenses ratio was adopted in the analysis of the financial reports to create a dummy variable for the selected firms from 2002-2016 and validation of the parameters were ascertained using various statistical techniques such as t-test, co-efficient of determination (R2), F-statistics and Wald chi-square. Two hypotheses were formulated and tested using the t-statistics at 5% level of significance. The findings of the analysis revealed that there is a significant relationship between financial statement fraud and profitability in Nigerian manufacturing industry. It was revealed that incorrect assets valuation has a significant positive relationship and so also is the improper expense recognition on return on assets (ROA) which serves as a proxy for profitability. The implication of this is that distortion of asset valuation and expense recognition leads to decreasing profit in the long run in the manufacturing industry. The study therefore recommended that pragmatic policy options need to be taken in the manufacturing industry to effectively manage incorrect asset valuation and improper expense recognition in order to enhance manufacturing industry performance in the country and also stemming of financial statement fraud should be adequately inculcated into the internal control system of manufacturing firms for the effective running of the manufacturing industry in Nigeria.

Keywords: Althman's Model, improper expense recognition, incorrect asset valuation, return on assets

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Authors: Hee-Choul Kwon, Hyungjin Cho, Heeyong Kwon

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Image rotation is one of main pre-processing step in image processing or image pattern recognition. It is implemented with rotation matrix multiplication. However it requires lots of floating point arithmetic operations and trigonometric function calculations, so it takes long execution time. We propose a new high speed image rotation algorithm without two major time-consuming operations. We compare the proposed algorithm with the conventional rotation one with various size images. Experimental results show that the proposed algorithm is superior to the conventional rotation ones.

Keywords: high speed rotation operation, image processing, image rotation, pattern recognition, transformation matrix

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Authors: Achut Manandhar, Kenneth D. Morton, Peter A. Torrione, Leslie M. Collins

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The current trends in affect recognition research are to consider continuous observations from spontaneous natural interactions in people using multiple feature modalities, and to represent affect in terms of continuous dimensions, incorporate spatio-temporal correlation among affect dimensions, and provide fast affect predictions. These research efforts have been propelled by a growing effort to develop affect recognition system that can be implemented to enable seamless real-time human-computer interaction in a wide variety of applications. Motivated by these desired attributes of an affect recognition system, in this work a multi-dimensional affect prediction approach is proposed by integrating multivariate Relevance Vector Machine (MVRVM) with a recently developed Output-associative Relevance Vector Machine (OARVM) approach. The resulting approach can provide fast continuous affect predictions by jointly modeling the multiple affect dimensions and their correlations. Experiments on the RECOLA database show that the proposed approach performs competitively with the OARVM while providing faster predictions during testing.

Keywords: dimensional affect prediction, output-associative RVM, multivariate regression, fast testing

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Authors: R. N. Begum, Ambalika Sharma, G. K. Singh

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Identity theft has serious ramifications beyond data and personal information loss. This necessitates the implementation of robust and efficient user identification systems. Therefore, automatic biometric recognition systems are the need of the hour, and ECG-based systems are unquestionably the best choice due to their appealing inherent characteristics. The CNNs are the recent state-of-the-art techniques for ECG-based user identification systems. However, the results obtained are significantly below standards, and the situation worsens as the number of users and types of heartbeats in the dataset grows. As a result, this study proposes a highly accurate and resilient ECG-based person identification system using CNN's dense learning framework. The proposed research explores explicitly the calibre of dense CNNs in the field of ECG-based human recognition. The study tests four different configurations of dense CNN which are trained on a dataset of recordings collected from eight popular ECG databases. With the highest FAR of 0.04 percent and the highest FRR of 5%, the best performing network achieved an identification accuracy of 99.94 percent. The best network is also tested with various train/test split ratios. The findings show that DenseNets are not only extremely reliable but also highly efficient. Thus, they might also be implemented in real-time ECG-based human recognition systems.

Keywords: Biometrics, Dense Networks, Identification Rate, Train/Test split ratio

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Authors: Tomas Trainys, Algimantas Venckauskas

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Application of biometric features to the cryptography for human identification and authentication is widely studied and promising area of the development of high-reliability cryptosystems. Biometric cryptosystems typically are designed for patterns recognition, which allows biometric data acquisition from an individual, extracts feature sets, compares the feature set against the set stored in the vault and gives a result of the comparison. Preprocessing and fusion of biometric data are the most important phases in generating a feature vector for key generation or authentication. Fusion of biometric features is critical for achieving a higher level of security and prevents from possible spoofing attacks. The paper focuses on the tasks of initial processing and fusion of multiple representations of finger vein modality patterns. These tasks are solved by applying conventional image preprocessing methods and machine learning techniques, Convolutional Neural Network (SVM) method for image segmentation and feature extraction. An article presents a method for generating sets of biometric features from a finger vein network using several instances of the same modality. Extracted features sets were fused at the feature level. The proposed method was tested and compared with the performance and accuracy results of other authors.

Keywords: bio-cryptography, biometrics, cryptographic key generation, data fusion, information security, SVM, pattern recognition, finger vein method.

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Authors: H. Gonzalez-Rivera, J. L. Palmeros-Torres

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This paper describes the application of traditional computer vision techniques as a procedure for automatic measurement of the secondary dendrite arm spacing (SDAS) from microscopic images. The algorithm is capable of finding the lineal or curve-shaped secondary column of the main microstructure, measuring its length size in a micro-meter and counting the number of spaces between dendrites. The automatic characterization was compared with a set of 1728 manually characterized images, leading to an accuracy of −0.27 µm for the length size determination and a precision of ± 2.78 counts for dendrite spacing counting, also reducing the characterization time from 7 hours to 2 minutes.

Keywords: dendrite arm spacing, microstructure inspection, pattern recognition, polynomial regression

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Authors: Aparna Gulhane

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Biometrics is the science and technology of measuring and analyzing biological data form the basis of research in biological measuring techniques for the purpose of people identification and recognition. In information technology, biometrics refers to technologies that measure and analyze human body characteristics, such as DNA, fingerprints, eye retinas and irises, voice patterns, facial patterns and hand measurements. Biometric systems are used to authenticate the person's identity. The idea is to use the special characteristics of a person to identify him. These papers present a biometric authentication techniques and actual deployment of potential by overall invocation of biometrics recognition, with an independent testing of various biometric authentication products and technology.

Keywords: types of biometrics, importance of biometric, review for biometrics and getting a new implementation, biometric authentication technique

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Authors: Yifan Fan, Xudong Luo, Pingping Lin

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An essential task in the field of artificial intelligence is to allow computers to interact with people through natural language. Therefore, researches such as virtual assistants and dialogue systems have received widespread attention from industry and academia. The response generation plays a crucial role in dialogue systems, so to push forward the research on this topic, this paper surveys various methods for response generation. We sort out these methods into three categories. First one includes finite state machine methods, framework methods, and instance methods. The second contains full-text indexing methods, ontology methods, vast knowledge base method, and some other methods. The third covers retrieval methods and generative methods. We also discuss some hybrid methods based knowledge and deep learning. We compare their disadvantages and advantages and point out in which ways these studies can be improved further. Our discussion covers some studies published in leading conferences such as IJCAI and AAAI in recent years.

Keywords: deep learning, generative, knowledge, response generation, retrieval

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Authors: Ágoston Nagy

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This paper introduces a method of using unsupervised machine learning to visualize the feature space of a dataset in 2D, in order to find most characteristic segments in the set. After dimension reduction, users can select clusters by manual drawing. Selected clusters are recorded into a data model that is used for later predictions, based on realtime data. Predictions are made with supervised learning, using Gesture Recognition Toolkit. The paper introduces two example applications: a semantic audio organizer for analyzing incoming sounds, and a gesture database organizer where gestural data (recorded by a Leap motion) is visualized for further manipulation.

Keywords: gesture recognition, machine learning, real-time interaction, visualization

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Authors: Maria Barriga

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The article focuses on the analysis of three images of the last five years that represent different visions of social groups in the context of the so call “Conflicto Mapuche” in la Araucanía, Chile. Using a multimodal social semiotic approach, we analyze the meaning making of these images and the social groups strategies to achieve visibility and recognition in political contexts. We explore the making and appropriation of symbols and concepts and analyze the different strategies that groups use to built hegemonic views. Among these strategies, we compare the use of digital technologies in design these images and the influence of Chilean Estate's vision on the Mapuche political conflict. Finally, we propose visual strategies to improve basic conditions for dialogue and recognition among these groups.

Keywords: visual culture, power, conflict, indigenous people

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Authors: Anthony Albanese

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While much of the literature concerning Max Weber’s concept of charisma has addressed the importance of the follower’s recognition of and devotion to the charismatic leader, very little has been said about the processes that lead to the development of follower charisma. This article examines this largely overlooked aspect of the concept, as doing so (1) exacts the dynamics behind charisma’s transferability by moving beyond follower-centric models that focus on the recognition of the leader and toward one that emphasizes the follower’s generation and exhibition of charisma, (2) bridges a crucial gap between the rather wanting “losers of modernization” thesis and the social actor’s proclivity to produce stories and self-cast in said stories, (3) presents authoritarian dispositions as a reaction to the weakening effects everydayness have on charisma, and (4) complicates Weber’s formulation by reassessing the role of continually demonstrable mastery. To illustrate these dynamics, one should turn to the January 6th Capitol attack in the United States.

Keywords: max weber, extremism, right-wing populism, charisma

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Authors: Daseul Lee, Jeong Jun Lee, Ok-Sang Jung

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Self-assembly of a series of ZnX2 (X- = Cl-, Br-, and I-) with 2,3-bis(4’-nicotinamidephenoxy)naphthalene (L) as a new bidentate pyridyl-donor ligand yields systematic metallacyclodimeric unit, [ZnX2L]2. The supramolecule constitutes a characteristically stacked forming both 1D suprachannels and cages. Weak C-H⋯π and inter-digitated π⋯π interactions are main driving forces in the formation of both suprachannels and cages. The slightly different features between the suprachannel and cage have been investigated by 1H NMR and TG analysis, which solvent quantitatively exchange within only suprachannels. Photo-unstable CH2I2 molecules are stabilized via capturing within suprachannels, which is monitored by UV-Vis spectroscopy. Furthermore, the photoluminescence intensity, from the chromophore naphthyl moiety of [ZnCl2L]2, gradually decreases with the addition of CH2I2. And washing off the CH2I2 by dichloromethane returned the PL intensity back to its approximately original signal.

Keywords: metallacyclodimer, suprachannel, π⋯π interaction, molecular recognition

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Authors: Glenda Wrenn, Juliet Muzere, Meldra Hall, Allyson Belton, Kisha Holden, Chanita Hughes-Halbert, Martha Kent, Bekh Bradley

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Understanding the help seeking decision making process and experiences of health disparity populations with posttraumatic stress disorder (PTSD) is central to development of trauma-informed, culturally centered, and patient focused services. Yet, little is known about the decision making process among adult Black women who are non-treatment seekers as they are, by definition, not engaged in services. Methods: Audiotaped interviews were conducted with 30 African American adult women with clinically significant PTSD symptoms who were engaged in primary care, but not in treatment for PTSD despite symptom burden. A qualitative interview guide was used to elucidate key themes. Independent coding of themes mapped to theory and identification of emergent themes were conducted using qualitative methods. An existing quantitative dataset was analyzed to contextualize responses and provide a descriptive summary of the sample. Results: Emergent themes revealed that active mental avoidance, the intermittent nature of distress, ambivalence, and self-identified resilience as undermining to help seeking decisions. Participants were stuck within the help-seeking phase of ‘recognition’ of illness and retained a sense of “it is my decision” despite endorsing significant social and environmental negative influencers. Participants distinguished ‘help acceptance’ from ‘help seeking’ with greater willingness to accept help and importance placed on being of help to others. Conclusions: Elucidation of the decision-making process from the perspective of non-treatment seekers has implications for outreach and treatment within models of integrated and specialty systems care. The salience of responses to trauma symptoms and stagnation in the help seeking recognition phase are findings relevant to integrated care service design and community engagement.

Keywords: culture, help-seeking, integrated care, PTSD

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Authors: Bipasha Sen, Aditya Agarwal

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Multilingual automatic speech recognition (ASR) system is a single entity capable of transcribing multiple languages sharing a common phone space. Performance of such a system is highly dependent on the compatibility of the languages. State of the art speech recognition systems are built using sequential architectures based on recurrent neural networks (RNN) limiting the computational parallelization in training. This poses a significant challenge in terms of time taken to bootstrap and validate the compatibility of multiple languages for building a robust multilingual system. Complex architectural choices based on self-attention networks are made to improve the parallelization thereby reducing the training time. In this work, we propose Reed, a simple system based on 1D convolutions which uses very short context to improve the training time. To improve the performance of our system, we use raw time-domain speech signals directly as input. This enables the convolutional layers to learn feature representations rather than relying on handcrafted features such as MFCC. We report improvement on training and inference times by atleast a factor of 4x and 7.4x respectively with comparable WERs against standard RNN based baseline systems on SpeechOcean's multilingual low resource dataset.

Keywords: convolutional neural networks, language compatibility, low resource languages, multilingual automatic speech recognition

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Authors: Lin Cheng, Zijiang Yang

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Program synthesis is the task to automatically generate programs based on user specification. In this paper, we present a framework that synthesizes programs from flow charts that serve as accurate and intuitive specification. In order doing so, we propose a deep neural network called GRCNN that recognizes graph structure from its image. GRCNN is trained end-to-end, which can predict edge and node information of the flow chart simultaneously. Experiments show that the accuracy rate to synthesize a program is 66.4%, and the accuracy rates to recognize edge and node are 94.1% and 67.9%, respectively. On average, it takes about 60 milliseconds to synthesize a program.

Keywords: program synthesis, flow chart, specification, graph recognition, CNN

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Authors: Ashis Pradhan, Mohan P. Pradhan

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Pattern Matching is useful for recognizing character in a digital image. OCR is one such technique which reads character from a digital image and recognizes them. Line segmentation is initially used for identifying character in an image and later refined by morphological operations like binarization, erosion, thinning, etc. The work discusses a recognition technique that defines a set of morphological operators based on its orientation in a character. These operators are further categorized into groups having similar shape but different orientation for efficient utilization of memory. Finally the characters are recognized in accordance with the occurrence of frequency in hierarchy of significant pattern of those morphological operators and by comparing them with the existing database of each character.

Keywords: binary image, morphological patterns, frequency count, priority, reduction data set and recognition

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Authors: Eduardo Kanagushiku Pereira, Frank Gregory Cavalcante da Silva, Barbara Soares Gonçalves, Ana Lúcia Bergamasco Galastri, Ronei Luciano Mamoni

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The inflammatory response initiates after the recognition of pathogens by receptors expressed by innate immune cells. Among these receptors, the NLRP3 was associated with the recognition of pathogenic fungi in experimental models. NLRP3 operates forming a multiproteic complex called inflammasome, which actives caspase-1, responsible for the production of the inflammatory cytokines IL-1beta and IL-18. In this study, we aimed to investigate the involvement of NLRP3 in the inflammatory response elicited in macrophages against Paracoccidioides brasiliensis (Pb), the etiologic agent of PCM. Macrophages were differentiated from THP-1 cells by treatment with phorbol-myristate-acetate. Following differentiation, macrophages were stimulated by Pb yeast cells for 24 hours, after previous treatment with specific NLRP3 (3,4-methylenedioxy-beta-nitrostyrene) and/or caspase-1 (VX-765) inhibitors, or specific inhibitors of pathways involved in NLRP3 activation such as: Reactive Oxigen Species (ROS) production (N-Acetyl-L-cysteine), K+ efflux (Glibenclamide) or phagossome acidification (Bafilomycin). Quantification of IL-1beta and IL-18 in supernatants was performed by ELISA. Our results showed that the production of IL-1beta and IL-18 by THP-1-derived-macrophages stimulated with Pb yeast cells was dependent on NLRP3 and caspase-1 activation, once the presence of their specific inhibitors diminished the production of these cytokines. Furthermore, we found that the major pathways involved in NLRP3 activation, after Pb recognition, were dependent on ROS production and K+ efflux. In conclusion, our results showed that NLRP3 participates in the recognition of Pb yeast cells by macrophages, leading to the activation of the NLRP3-inflammasome and production of IL-1beta and IL-18. Together, these cytokines can induce an inflammatory response against P. brasiliensis, essential for the establishment of the initial inflammatory response and for the development of the subsequent acquired immune response.

Keywords: inflammation, IL-1beta, IL-18, NLRP3, Paracoccidioidomycosis

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Authors: M. Zare, S. Biau, M. Corq, Y. Roquelaure

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A wide variety of observational methods have been developed to evaluate the ergonomic workloads in manufacturing. However, the precision and accuracy of these methods remain a subject of debate. The aims of this study were to develop biomechanical methods to evaluate ergonomic workloads and to compare them with observational methods. Two observational methods, i.e. SCANIA Ergonomic Standard (SES) and Rapid Upper Limb Assessment (RULA), were used to assess ergonomic workloads at two simulated workstations. They included four tasks such as tightening & loosening, attachment of tubes and strapping as well as other actions. Sensors were also used to measure biomechanical data (Inclinometers, Accelerometers, and Goniometers). Our findings showed that in assessment of some risk factors both RULA & SES were in agreement with the results of biomechanical methods. However, there was disagreement on neck and wrist postures. In conclusion, the biomechanical approach was more precise than observational methods, but some risk factors evaluated with observational methods were not measurable with the biomechanical techniques developed.

Keywords: ergonomic, observational method, biomechanical methods, workload

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Authors: Mariam Vardiashvili

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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: cash-generating assets, non-cash-generating assets, recoverable (usable restorative) value, value of use

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Authors: K. Prabhu, K. Dinesh, M. Ranjani, M. Suhitha

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During the tough times of covid, those people who were hospitalized found it difficult to always convey what they wanted to or needed to the attendee. Sometimes the attendees might also not be there. In that case, the patients can use simple hand gestures to control electrical appliances (like its set it for a zero watts bulb)and three other gestures for voice note intimation. In this AI-based hand recognition project, NodeMCU is used for the control action of the relay, and it is connected to the firebase for storing the value in the cloud and is interfaced with the python code via raspberry pi. For three hand gestures, a voice clip is added for intimation to the attendee. This is done with the help of Google’s text to speech and the inbuilt audio file option in the raspberry pi 4. All the five gestures will be detected when shown with their hands via the webcam, which is placed for gesture detection. The personal computer is used for displaying the gestures and for running the code in the raspberry pi imager.

Keywords: nodeMCU, AI technology, gesture, patient

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Authors: B. Sellami, M. Belloufi

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Conjugate gradient methods are an important class of methods for unconstrained optimization, especially for large-scale problems. Recently, they have been much studied. In this paper, we propose a new two-parameter family of conjugate gradient methods for unconstrained optimization. The two-parameter family of methods not only includes the already existing three practical nonlinear conjugate gradient methods, but also has other family of conjugate gradient methods as subfamily. The two-parameter family of methods with the Wolfe line search is shown to ensure the descent property of each search direction. Some general convergence results are also established for the two-parameter family of methods. The numerical results show that this method is efficient for the given test problems. In addition, the methods related to this family are uniformly discussed.

Keywords: unconstrained optimization, conjugate gradient method, line search, global convergence

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Authors: Daleesha M. Viswanathan, Sumam Mary Idicula

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Dynamic hand gestures are an intrinsic component in sign language communication. Extracting spatial temporal features of the hand gesture trajectory plays an important role in a dynamic gesture recognition system. Finding a discrete feature descriptor for the motion trajectory based on the orientation feature is the main concern of this paper. Kalman filter algorithm and Hidden Markov Models (HMM) models are incorporated with this recognition system for hand trajectory tracking and for spatial temporal classification, respectively.

Keywords: orientation features, discrete feature vector, HMM., Indian sign language

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