Search results for: virtual environments computer auditing
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5129

Search results for: virtual environments computer auditing

5069 Investigation of Garment Fit Using Virtual Try-On Technology

Authors: Kristina Ancutiene, Agne Lage, Ada Gulbiniene

Abstract:

Virtual garment fitting has gotten considerable attention for researchers currently. Virtual try-on technologies provide the opportunity to check garment fit using various fabrics and sizes. Differences in fabric mechanical properties produce differences in garment fit. This research aimed to investigate the virtual garment fit concerning the fabric's mechanical properties by determining distance ease between the body and the garment. In this research, virtual women mannequin was covered with straight fit virtual dress stitched in Modaris 3D (CAD Lectra). Garment fitting was investigated using seven cotton/cotton blended plain weave fabrics. Ease allowance value at bust, waist and hip girths in 2D basic patterns was changed uniformly from 0 cm to 8 cm. The values of distance ease in 3D virtual garments at the three main girths were investigated. Distance ease distribution in the virtual garment was investigated also. It was defined that by increasing of 2D patterns ease allowance, 3D garment distance ease changes proportionally but differently using various fabrics. Correlation analysis between 3D garment ease and mechanical properties showed that tensile strain in weft direction had the strongest relation.

Keywords: 3D CAD, distance ease, fabric, garment fit, virtual try-on

Procedia PDF Downloads 139
5068 Teaching College Classes with Virtual Reality

Authors: Penn P. Wu

Abstract:

Recent advances in virtual reality (VR) technologies have made it possible for students to experience a virtual on-the-scene or virtual in-person observation of an educational event. In an experimental class, the author uses VR, particularly 360° videos, to virtually engage students in an event, through a wide spectrum of educational resources, such s a virtual “bystander.” Students were able to observe the event as if they were physically on site, although they could not intervene with the scene. The author will describe the adopted equipment, specification, and cost of building them as well as the quality of VR. The author will discuss (a) feasibility, effectiveness, and efficiency of using VR as a supplemental technology to teach college students and criteria and methodologies used by the authors to evaluate them; (b) barriers and issues of technological implementation; and (c) pedagogical practices learned through this experiment. The author also attempts to explore (a) how VR could provide an interactive virtual in-person learning experience; (b) how VR can possibly change traditional college education and online education; (c) how educators and balance six critical factors: cost, time, technology, quality, result, and content.

Keywords: learning with VR, virtual experience of learning, virtual in-person learning, virtual reality for education

Procedia PDF Downloads 282
5067 Classifying Affective States in Virtual Reality Environments Using Physiological Signals

Authors: Apostolos Kalatzis, Ashish Teotia, Vishnunarayan Girishan Prabhu, Laura Stanley

Abstract:

Emotions are functional behaviors influenced by thoughts, stimuli, and other factors that induce neurophysiological changes in the human body. Understanding and classifying emotions are challenging as individuals have varying perceptions of their environments. Therefore, it is crucial that there are publicly available databases and virtual reality (VR) based environments that have been scientifically validated for assessing emotional classification. This study utilized two commercially available VR applications (Guided Meditation VR™ and Richie’s Plank Experience™) to induce acute stress and calm state among participants. Subjective and objective measures were collected to create a validated multimodal dataset and classification scheme for affective state classification. Participants’ subjective measures included the use of the Self-Assessment Manikin, emotional cards and 9 point Visual Analogue Scale for perceived stress, collected using a Virtual Reality Assessment Tool developed by our team. Participants’ objective measures included Electrocardiogram and Respiration data that were collected from 25 participants (15 M, 10 F, Mean = 22.28  4.92). The features extracted from these data included heart rate variability components and respiration rate, both of which were used to train two machine learning models. Subjective responses validated the efficacy of the VR applications in eliciting the two desired affective states; for classifying the affective states, a logistic regression (LR) and a support vector machine (SVM) with a linear kernel algorithm were developed. The LR outperformed the SVM and achieved 93.8%, 96.2%, 93.8% leave one subject out cross-validation accuracy, precision and recall, respectively. The VR assessment tool and data collected in this study are publicly available for other researchers.

Keywords: affective computing, biosignals, machine learning, stress database

Procedia PDF Downloads 105
5066 A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms

Authors: Alon Cohen, Jeffrey Kantor, Shalom Levy

Abstract:

Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits.

Keywords: audit risk, CAATTs, financial auditing, information technology, technology adoption models

Procedia PDF Downloads 44
5065 Special Education in a Virtual Environment

Authors: Anna K. Johnson

Abstract:

Technology can provide endless opportunities for students with special needs. Virtual learning, particularly virtual charter schools in the US, provides opportunities for students with special needs for alternative education besides Brick and Mortar schools. Virtual schools have proven to be successful in the way they are able to provide quality education for their students. Virtual schools, just like Brick and Mortar schools, are not for everybody. This research is designed to look at the effectiveness of online charter schools, so parents can make decisions based on data. This article explains what inclusion is and how inclusion is addressed in the virtual environment. Often, students with special needs have limited options for schooling, and new charter schools provide that alternative education for students who don’t fit in the local brick-and-mortar school.

Keywords: special education, virtual school, online, inclusion

Procedia PDF Downloads 131
5064 Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions

Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

Abstract:

We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

Procedia PDF Downloads 63
5063 The Phenomena of Virtual World Adoption: Antecedents and Consequences of Virtual World Experience

Authors: Norita Ahmad, Reza Barkhi, Xiaobo Xu

Abstract:

We design an experimental study to learn about the cognitive implications of the use of avatars in a Virtual World (VW) (i.e., Second Life). The results support our proposed model, where a positive flow experience with VW influences the attitude towards VW, in turn influencing intention to use VW. Furthermore, VW flow experience can itself be impacted by perceived peer influence, familiarity with VW, and personality of the individuals behind the avatars in VW.

Keywords: avatar, flow experience, personality type, second life, virtual world

Procedia PDF Downloads 564
5062 An Effective Route to Control of the Safety of Accessing and Storing Data in the Cloud-Based Data Base

Authors: Omid Khodabakhshi, Amir Rozdel

Abstract:

The subject of cloud computing security research has allocated a number of challenges and competitions because the data center is comprised of complex private information and are always faced various risks of information disclosure by hacker attacks or internal enemies. Accordingly, the security of virtual machines in the cloud computing infrastructure layer is very important. So far, there are many software solutions to develop security in virtual machines. But using software alone is not enough to solve security problems. The purpose of this article is to examine the challenges and security requirements for accessing and storing data in an insecure cloud environment. In other words, in this article, a structure is proposed for the implementation of highly isolated security-sensitive codes using secure computing hardware in virtual environments. It also allows remote code validation with inputs and outputs. We provide these security features even in situations where the BIOS, the operating system, and even the super-supervisor are infected. To achieve these goals, we will use the hardware support provided by the new Intel and AMD processors, as well as the TPM security chip. In conclusion, the use of these technologies ultimately creates a root of dynamic trust and reduces TCB to security-sensitive codes.

Keywords: code, cloud computing, security, virtual machines

Procedia PDF Downloads 164
5061 Virtual Reality as a Tool in Modern Education

Authors: Łukasz Bis

Abstract:

The author is going to discuss virtual reality and its importance for new didactic methods. It has been known for years that experience-based education gives much better results in terms of long-term memory than theoretical study. However, practice is expensive - virtual reality allows the use of an empirical approach to learning, with minimized production costs. The author defines what makes a given VR experience appropriate (adequate) for the didactic and cognitive process. The article is a kind of a list of guidelines and their importance for the VR experience under development.

Keywords: virtual reality, education, universal design, guideline

Procedia PDF Downloads 78
5060 From Avatars to Humans: A Hybrid World Theory and Human Computer Interaction Experimentations with Virtual Reality Technologies

Authors: Juan Pablo Bertuzzi, Mauro Chiarella

Abstract:

Employing a communication studies perspective and a socio-technological approach, this paper introduces a theoretical framework for understanding the concept of hybrid world; the avatarization phenomena; and the communicational archetype of co-hybridization. This analysis intends to make a contribution to future design of virtual reality experimental applications. Ultimately, this paper presents an ongoing research project that proposes the study of human-avatar interactions in digital educational environments, as well as an innovative reflection on inner digital communication. The aforementioned project presents the analysis of human-avatar interactions, through the development of an interactive experience in virtual reality. The goal is to generate an innovative communicational dimension that could reinforce the hypotheses presented throughout this paper. Being thought for its initial application in educational environments, the analysis and results of this research are dependent and have been prepared in regard of a meticulous planning of: the conception of a 3D digital platform; the interactive game objects; the AI or computer avatars; the human representation as hybrid avatars; and lastly, the potential of immersion, ergonomics and control diversity that can provide the virtual reality system and the game engine that were chosen. The project is divided in two main axes: The first part is the structural one, as it is mandatory for the construction of an original prototype. The 3D model is inspired by the physical space that belongs to an academic institution. The incorporation of smart objects, avatars, game mechanics, game objects, and a dialogue system will be part of the prototype. These elements have all the objective of gamifying the educational environment. To generate a continuous participation and a large amount of interactions, the digital world will be navigable both, in a conventional device and in a virtual reality system. This decision is made, practically, to facilitate the communication between students and teachers; and strategically, because it will help to a faster population of the digital environment. The second part is concentrated to content production and further data analysis. The challenge is to offer a scenario’s diversity that compels users to interact and to question their digital embodiment. The multipath narrative content that is being applied is focused on the subjects covered in this paper. Furthermore, the experience with virtual reality devices proposes users to experiment in a mixture of a seemingly infinite digital world and a small physical area of movement. This combination will lead the narrative content and it will be crucial in order to restrict user’s interactions. The main point is to stimulate and to grow in the user the need of his hybrid avatar’s help. By building an inner communication between user’s physicality and user’s digital extension, the interactions will serve as a self-guide through the gameworld. This is the first attempt to make explicit the avatarization phenomena and to further analyze the communicational archetype of co-hybridization. The challenge of the upcoming years will be to take advantage from these forms of generalized avatarization, in order to create awareness and establish innovative forms of hybridization.

Keywords: avatar, hybrid worlds, socio-technology, virtual reality

Procedia PDF Downloads 114
5059 Envisioning The Future of Language Learning: Virtual Reality, Mobile Learning and Computer-Assisted Language Learning

Authors: Jasmin Cowin, Amany Alkhayat

Abstract:

This paper will concentrate on a comparative analysis of both the advantages and limitations of using digital learning resources (DLRs). DLRs covered will be Virtual Reality (VR), Mobile Learning (M-learning) and Computer-Assisted Language Learning (CALL) together with their subset, Mobile Assisted Language Learning (MALL) in language education. In addition, best practices for language teaching and the application of established language teaching methodologies such as Communicative Language Teaching (CLT), the audio-lingual method, or community language learning will be explored. Education has changed dramatically since the eruption of the pandemic. Traditional face-to-face education was disrupted on a global scale. The rise of distance learning brought new digital tools to the forefront, especially web conferencing tools, digital storytelling apps, test authoring tools, and VR platforms. Language educators raced to vet, learn, and implement multiple technology resources suited for language acquisition. Yet, questions remain on how to harness new technologies, digital tools, and their ubiquitous availability while using established methods and methodologies in language learning paired with best teaching practices. In M-learning language, learners employ portable computing devices such as smartphones or tablets. CALL is a language teaching approach using computers and other technologies through presenting, reinforcing, and assessing language materials to be learned or to create environments where teachers and learners can meaningfully interact. In VR, a computer-generated simulation enables learner interaction with a 3D environment via screen, smartphone, or a head mounted display. Research supports that VR for language learning is effective in terms of exploration, communication, engagement, and motivation. Students are able to relate through role play activities, interact with 3D objects and activities such as field trips. VR lends itself to group language exercises in the classroom with target language practice in an immersive, virtual environment. Students, teachers, schools, language institutes, and institutions benefit from specialized support to help them acquire second language proficiency and content knowledge that builds on their cultural and linguistic assets. Through the purposeful application of different language methodologies and teaching approaches, language learners can not only make cultural and linguistic connections in DLRs but also practice grammar drills, play memory games or flourish in authentic settings.

Keywords: language teaching methodologies, computer-assisted language learning, mobile learning, virtual reality

Procedia PDF Downloads 208
5058 Virtual Customer Integration in Innovation Development: A Systematic Literature Review

Authors: Chau Nguyen Pham Minh

Abstract:

The aim of this study is to answer the following research question: What do we know about virtual customer integration in innovation development based on existing empirical research? The paper is based on a systematic review of 136 articles which were published in the past 16 years. The analysis focuses on three areas: what forms of virtual customer integration (e.g. netnography, online co-creation, virtual experience) have been applied in innovation development; how have virtual customer integration methods effectively been utilized by firms; and what are the influences of virtual customer integration on innovation development activities? Through the detailed analysis, the study provides researchers with broad understanding about virtual customer integration in innovation development. The study shows that practitioners and researchers increasingly pay attention on using virtual customer integration methods in developing innovation since those methods have dominant advantages in interact with customers in order to generate the best ideas for innovation development. Additionally, the findings indicate that netnography has been the most common method in integrating with customers for idea generation; while virtual product experience has been mainly used in product testing. Moreover, the analysis also reveals the positive and negative influences of virtual customer integration in innovation development from both process and strategic perspectives. Most of the review studies examined the phenomenon from company’s perspectives to understand the process of applying virtual customer integration methods and their impacts; however, the customers’ perspective on participating in the virtual interaction has been inadequately studied; therefore, it creates many potential interesting research paths for future studies.

Keywords: innovation, virtual customer integration, co-creation, netnography, new product development

Procedia PDF Downloads 306
5057 Determining the Factors Affecting Social Media Addiction (Virtual Tolerance, Virtual Communication), Phubbing, and Perception of Addiction in Nurses

Authors: Fatima Zehra Allahverdi, Nukhet Bayer

Abstract:

Objective: Three questions were formulated to examine stressful working units (intensive care units, emergency unit nurses) utilizing the self-perception theory and social support theory. This study provides a distinctive input by inspecting the combination of variables regarding stressful working environments. Method: The descriptive research was conducted with the participation of 400 nurses working at Ankara City Hospital. The study used Multivariate Analysis of Variance (MANOVA), regression analysis, and a mediation model. Hypothesis one used MANOVA followed by a Scheffe post hoc test. Hypothesis two utilized regression analysis using a hierarchical linear regression model. Hypothesis three used a mediation model. Result: The study utilized mediation analyses. Findings supported the hypotheses that intensive care units have significantly high scores in virtual communication and virtual tolerance. The number of years on the job, virtual communication, virtual tolerance, and phubbing significantly predicted 51% of the variance of perception of addiction. Interestingly, the number of years on the job, while significant, was negatively related to perception of addiction. Conclusion: The reasoning behind these findings and the lack of significance in the emergency unit is discussed. Around 7% of the variance of phubbing was accounted for through working in intensive care units. The model accounted for 26.80 % of the differences in the perception of addiction.

Keywords: phubbing, social media, working units, years on the job, stress

Procedia PDF Downloads 21
5056 Complex Technology of Virtual Reconstruction: The Case of Kazan Imperial University of XIX-Early XX Centuries

Authors: L. K. Karimova, K. I. Shariukova, A. A. Kirpichnikova, E. A. Razuvalova

Abstract:

This article deals with technology of virtual reconstruction of Kazan Imperial University of XIX - early XX centuries. The paper describes technologies of 3D-visualization of high-resolution models of objects of university space, creation of multi-agent system and connected with these objects organized database of historical sources, variants of use of technologies of immersion into the virtual environment.

Keywords: 3D-reconstruction, multi-agent system, database, university space, virtual reconstruction, virtual heritage

Procedia PDF Downloads 240
5055 The Impact of Audit Committee Industry Expertise on Internal Audit Function

Authors: Abdulaziz Alzeban

Abstract:

This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context.

Keywords: internal audit, audit committee, industry expertise, function

Procedia PDF Downloads 327
5054 Through the Robot’s Eyes: A Comparison of Robot-Piloted, Virtual Reality, and Computer Based Exposure for Fear of Injections

Authors: Bonnie Clough, Tamara Ownsworth, Vladimir Estivill-Castro, Matt Stainer, Rene Hexel, Andrew Bulmer, Wendy Moyle, Allison Waters, David Neumann, Jayke Bennett

Abstract:

The success of global vaccination programs is reliant on the uptake of vaccines to achieve herd immunity. Yet, many individuals do not obtain vaccines or venipuncture procedures when needed. Whilst health education may be effective for those individuals who are hesitant due to safety or efficacy concerns, for many of these individuals, the primary concern relates to blood or injection fear or phobia (BII). BII is highly prevalent and associated with a range of negative health impacts, both at individual and population levels. Exposure therapy is an efficacious treatment for specific phobias, including BII, but has high patient dropout and low implementation by therapists. Whilst virtual reality approaches exposure therapy may be more acceptable, they have similarly low rates of implementation by therapists and are often difficult to tailor to an individual client’s needs. It was proposed that a piloted robot may be able to adequately facilitate fear induction and be an acceptable approach to exposure therapy. The current study examined fear induction responses, acceptability, and feasibility of a piloted robot for BII exposure. A Nao humanoid robot was programmed to connect with a virtual reality head-mounted display, enabling live streaming and exploration of real environments from a distance. Thirty adult participants with BII fear were randomly assigned to robot-pilot or virtual reality exposure conditions in a laboratory-based fear exposure task. All participants also completed a computer-based two-dimensional exposure task, with an order of conditions counterbalanced across participants. Measures included fear (heart rate variability, galvanic skin response, stress indices, and subjective units of distress), engagement with a feared stimulus (eye gaze: time to first fixation and a total number of fixations), acceptability, and perceived treatment credibility. Preliminary results indicate that fear responses can be adequately induced via a robot-piloted platform. Further results will be discussed, as will implications for the treatment of BII phobia and other fears. It is anticipated that piloted robots may provide a useful platform for facilitating exposure therapy, being more acceptable than in-vivo exposure and more flexible than virtual reality exposure.

Keywords: anxiety, digital mental health, exposure therapy, phobia, robot, virtual reality

Procedia PDF Downloads 48
5053 Virtual Marketing Team Leadership and Burnout: Literature Review, Implications for Managers, and Recommendations for Future Research

Authors: Chad A. Roberts

Abstract:

In the digitally connected world, global virtual teams are increasingly becoming the norm at large, multinational companies. Marketing managers see the positives of virtual teams. They also see the negatives. Employees who work from home may feel isolated, unorganized, and distracted by homelife. These complexities create a phenomenon that leaves virtual team members feeling burnout, a significant issue for marketing leaders and their team members. This paper examines remote worker burnout in global virtual marketing team settings. It provides an overview of the benefits and downsides to remote working marketing teams. The paper presents the literature on remote work stress and burnout, discusses ways marketing leaders can help prevent virtual employee burnout and suggests future research studies.

Keywords: burnout, COVID-19 pandemic, leadership, marketing, remote work, virtual team

Procedia PDF Downloads 182
5052 Its about Cortana, Microsoft’s Virtual Assistant

Authors: Aya Idriss, Esraa Othman, Lujain Malak

Abstract:

Artificial intelligence is the emulation of human intelligence processes by machines, particularly computer systems that act logically. Some of the specific applications of AI include natural language processing, speech recognition, and machine vision. Cortana is a virtual assistant and she’s an example of an AI Application. Microsoft made it possible for this app to be accessed not only on laptops and PCs but can be downloaded on mobile phones and used as a virtual assistant which was a huge success. Cortana can offer a lot apart from the basic orders such as setting alarms and marking the calendar. Its capabilities spread past that, for example, it provides us with listening to music and podcasts on the go, managing my to-do list and emails, connecting with my contacts hands-free by simply just telling the virtual assistant to call somebody, gives me instant answers and so on. A questionnaire was sent online to numerous friends and family members to perform the study, which is critical in evaluating Cortana's recognition capacity and the majority of the answers were in favor of Cortana’s capabilities. The results of the questionnaire assisted us in determining the level of Cortana's skills.

Keywords: artificial intelligence, Cortana, AI, abstract

Procedia PDF Downloads 156
5051 Virtual Life: Fashion, Expression, and Identity in the Digital World

Authors: Elizabeth Bourgeois

Abstract:

During social distancing, fashion and self-expression have been pushed further into virtual environments. In VR spaces, identities can be curated easily, untethered from the necessities of life and work. Personal styles reach a wider audience and follow new rules. Digital platforms leave some, but not all, 'real world' clothing constraints behind. Virtual aesthetics are set by the user and the software. Gen Z is a native user, applying face filters on Instagram and Snapchat and styling outfits and skins in apps like Gacha Life, Roblox, and Fortnite. These games cultivate space for community and personal style. Loosely tied to human forms, each app has physical aesthetics, with clear vernacular dress defining it. There are ecosystems of makers, consumers, and critics. Designer-modelers create original assets, brands, and luxury items. Fashion and beauty are ephemeral but always reflect the idealization of form and self. Online communities have already established new beauty ideals that impact live fashion trends. Fashion houses develop AR filters, gaming hairstyles challenge real-world colorists, and musicians perform virtual concerts in their avatar forms. In these times, social media and gaming communities promote the expression of public identity. The online dress is no longer tied to 'real' bodies or cloth. In virtual worlds, there are still tribes, status symbols, gender identities, and roles, but free of fabric, form, and static social structure, there is room for fantastic invention.

Keywords: virtual reality, fashion, Gen Z, social media, gaming

Procedia PDF Downloads 109
5050 Virtual Player for Learning by Observation to Assist Karate Training

Authors: Kazumoto Tanaka

Abstract:

It is well known that sport skill learning is facilitated by video observation of players’ actions in sports. The optimal viewpoint for the observation of actions depends on sport scenes. On the other hand, it is impossible to change viewpoint for the observation in general, because most videos are filmed from fixed points. The study has tackled the problem and focused on karate match as a first step. The study developed a method for observing karate player’s actions from any point of view by using 3D-CG model (i.e. virtual player) obtained from video images, and verified the effectiveness of the method on karate match.

Keywords: computer graphics, karate training, learning by observation, motion capture, virtual player

Procedia PDF Downloads 253
5049 Risk in the South African Sectional Title Industry: An Assurance Perspective

Authors: Leandi Steenkamp

Abstract:

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: assurance, audit, audit risk, body corporate, corporate governance, sectional title

Procedia PDF Downloads 241
5048 Virtual Computing Lab for Phonics Development among Deaf Students

Authors: Ankita R. Bansal, Naren S. Burade

Abstract:

Idea is to create a cloud based virtual lab for Deaf Students, “A language acquisition program using Visual Phonics and Cued Speech” using VMware Virtual Lab. This lab will demonstrate students the sounds of letters associated with the Language, building letter blocks, making words, etc Virtual labs are used for demos, training, for the Lingual development of children in their vernacular language. The main potential benefits are reduced labour and hardware costs, faster response times to users. Virtual Computing Labs allows any of the software as a service solutions, virtualization solutions, and terminal services solutions available today to offer as a service on demand, where a single instance of the software runs on the cloud and services multiple end users. VMWare, XEN, MS Virtual Server, Virtuoso, and Citrix are typical examples.

Keywords: visual phonics, language acquisition, vernacular language, cued speech, virtual lab

Procedia PDF Downloads 574
5047 Authentication and Legal Admissibility of 'Computer Evidence from Electronic Voting Machines' in Electoral Litigation: A Qualitative Legal Analysis of Judicial Opinions of Appellate Courts in the USA

Authors: Felix O. Omosele

Abstract:

Several studies have established that electronic voting machines are prone to multi-faceted challenges. One of which is their capacity to lose votes after the ballots might have been cast. Therefore, the international consensus appears to favour the use of electronic voting machines that are accompanied with verifiable audit paper audit trail (VVPAT). At present, there is no known study that has evaluated the impacts (or otherwise) of this verification and auditing on the authentication, admissibility and evidential weight of electronically-obtained electoral data. This legal inquiry is important as elections are sometimes won or lost in courts and on the basis of such data. This gap will be filled by the present research work. Using the United States of America as a case study, this paper employed a qualitative legal analysis of several of its appellate courts’ judicial opinions. This analysis equally unearths the necessary statutory rules and regulations that are important to the research problem. The objective of the research is to highlight the roles played by VVPAT on electoral evidence- as seen from the eyes of the court. The preliminary outcome of this qualitative analysis shows that the admissibility and weight attached to ‘Computer Evidence from e-voting machines (CEEM)’ are often treated with general standards applied to other computer-stored evidence. These standards sometimes fail to embrace the peculiar challenges faced by CEEM, particularly with respect to their tabulation and transmission. This paper, therefore, argues that CEEM should be accorded unique consideration by courts. It proposes the development of a legal standard which recognises verification and auditing as ‘weight enhancers’ for electronically-obtained electoral data.

Keywords: admissibility of computer evidence, electronic voting, qualitative legal analysis, voting machines in the USA

Procedia PDF Downloads 168
5046 BIM Model and Virtual Prototyping in Construction Management

Authors: Samar Alkindy

Abstract:

Purpose: The BIM model has been used to support the planning of different construction projects in the industry by showing the different stages of the construction process. The model has been instrumental in identifying some of the common errors in the construction process through the spatial arrangement. The continuous use of the BIM model in the construction industry has resulted in various radical changes such as virtual prototyping. Construction virtual prototyping is a highly advanced technology that incorporates a BIM model with realistic graphical simulations, and facilitates the simulation of the project before a product is built in the factory. The paper presents virtual prototyping in the construction industry by examining its application, challenges and benefits to a construction project. Methodology approach: A case study was conducted for this study in four major construction projects, which incorporate virtual construction prototyping in several stages of the construction project. Furthermore, there was the administration of interviews with the project manager and engineer and the planning manager. Findings: Data collected from the methodological approach shows a positive response for virtual construction prototyping in construction, especially concerning communication and visualization. Furthermore, the use of virtual prototyping has increased collaboration and efficiency between construction experts handling a project. During the planning stage, virtual prototyping has increased accuracy, reduced planning time, and reduced the amount of rework during the implementation stage. Irrespective of virtual prototyping being a new concept in the construction industry, the findings outline that the approach will benefit the management of construction projects.

Keywords: construction operations, construction planning, process simulation, virtual prototyping

Procedia PDF Downloads 199
5045 Online Educational Tools and Language Teaching

Authors: Petr Sulc, Hana Maresova

Abstract:

This contribution focuses on online educational tools and language teaching, specifically on literary education in a multi-user virtual environment. The goal of this contribution is to give a basic overview of online language education and teaching in a virtual environment. The main goal of the research survey is to compare language (literary) education in a virtual environment with the traditional way of teaching in a typical classroom. The research concept will be mixed: a didactic test, the grounded theory method, and semi-structured questioning will be used. Kitely’s multi-user virtual environment and printed worksheets will be used for the comparison.

Keywords: online educational tools, virtual environment, virtual teaching objects, literary education, didactic test

Procedia PDF Downloads 135
5044 Building Information Modeling Acting as Protagonist and Link between the Virtual Environment and the Real-World for Efficiency in Building Production

Authors: Cristiane R. Magalhaes

Abstract:

Advances in Information and Communication Technologies (ICT) have led to changes in different sectors particularly in architecture, engineering, construction, and operation (AECO) industry. In this context, the advent of BIM (Building Information Modeling) has brought a number of opportunities in the field of the digital architectural design process bringing integrated design concepts that impact on the development, elaboration, coordination, and management of ventures. The project scope has begun to contemplate, from its original stage, the third dimension, by means of virtual environments (VEs), composed of models containing different specialties, substituting the two-dimensional products. The possibility to simulate the construction process of a venture in a VE starts at the beginning of the design process offering, through new technologies, many possibilities beyond geometrical digital modeling. This is a significant change and relates not only to form, but also to how information is appropriated in architectural and engineering models and exchanged among professionals. In order to achieve the main objective of this work, the Design Science Research Method will be adopted to elaborate an artifact containing strategies for the application and use of ICTs from BIM flows, with pre-construction cut-off to the execution of the building. This article intends to discuss and investigate how BIM can be extended to the site acting as a protagonist and link between the Virtual Environments and the Real-World, as well as its contribution to the integration of the value chain and the consequent increase of efficiency in the production of the building. The virtualization of the design process has reached high levels of development through the use of BIM. Therefore it is essential that the lessons learned with the virtual models be transposed to the actual building production increasing precision and efficiency. Thus, this paper discusses how the Fourth Industrial Revolution has impacted on property developments and how BIM could be the propellant acting as the main fuel and link between the virtual environment and the real production for the structuring of flows, information management and efficiency in this process. The results obtained are partial and not definite up to the date of this publication. This research is part of a doctoral thesis development, which focuses on the discussion of the impact of digital transformation in the construction of residential buildings in Brazil.

Keywords: building information modeling, building production, digital transformation, ICT

Procedia PDF Downloads 103
5043 Students' Willingness to Accept Virtual Lecturing Systems: An Empirical Study by Extending the UTAUT Model

Authors: Ahmed Shuhaiber

Abstract:

The explosion of the World Wide Web and the electronic trend of university teaching have transformed the learning style to become more learner-centred, Which has popularized the digital delivery of mediated lectures as an alternative or an adjunct to traditional lectures. Despite its potential and popularity, virtual lectures have not been adopted yet in Jordanian universities. This research aimed to fill this gap by studying the factors that influence student’s willingness to accept virtual lectures in one Jordanian University. A quantitative approach was followed by obtaining 216 survey responses and statistically applying the UTAUT model with some modifications. Results revealed that performance expectancy, effort expectancy, social influences and self-efficacy could significantly influence student’s attitudes towards virtual lectures. Additionally, facilitating conditions and attitudes towards virtual lectures were found with significant influence on student’s intention to take virtual lectures. Research implications and future work were specified afterwards.

Keywords: E-learning, student willingness, UTAUT, virtual Lectures, web-based learning systems

Procedia PDF Downloads 264
5042 Integration of Virtual Learning of Induction Machines for Undergraduates

Authors: Rajesh Kumar, Puneet Aggarwal

Abstract:

In context of understanding problems faced by undergraduate students while carrying out laboratory experiments dealing with high voltages, it was found that most of the students are hesitant to work directly on machine. The reason is that error in the circuitry might lead to deterioration of machine and laboratory instruments. So, it has become inevitable to include modern pedagogic techniques for undergraduate students, which would help them to first carry out experiment in virtual system and then to work on live circuit. Further advantages include that students can try out their intuitive ideas and perform in virtual environment, hence leading to new research and innovations. In this paper, virtual environment used is of MATLAB/Simulink for three-phase induction machines. The performance analysis of three-phase induction machine is carried out using virtual environment which includes Direct Current (DC) Test, No-Load Test, and Block Rotor Test along with speed torque characteristics for different rotor resistances and input voltage, respectively. Further, this paper carries out computer aided teaching of basic Voltage Source Inverter (VSI) drive circuitry. Hence, this paper gave undergraduates a clearer view of experiments performed on virtual machine (No-Load test, Block Rotor test and DC test, respectively). After successful implementation of basic tests, VSI circuitry is implemented, and related harmonic distortion (THD) and Fast Fourier Transform (FFT) of current and voltage waveform are studied.

Keywords: block rotor test, DC test, no load test, virtual environment, voltage source inverter

Procedia PDF Downloads 328
5041 Mitigating the Cost of Empty Container Repositioning through the Virtual Container Yard: An Appraisal of Carriers’ Perceptions

Authors: L. Edirisinghe, Z. Jin, A. W. Wijeratne, R. Mudunkotuwa

Abstract:

Empty container repositioning is a fundamental problem faced by the shipping industry. The virtual container yard is a novel strategy underpinning the container interchange between carriers that could substantially reduce this ever-increasing shipping cost. This paper evaluates the shipping industry perception of the virtual container yard using chi-square tests. It examines if the carriers perceive that the selected independent variables, namely culture, organization, decision, marketing, attitudes, legal, independent, complexity, and stakeholders of carriers, impact the efficiency and benefits of the virtual container yard. There are two major findings of the research. Firstly, carriers view that complexity, attitudes, and stakeholders may impact the effectiveness of container interchange and may influence the perceived benefits of the virtual container yard. Secondly, the three factors of legal, organization, and decision influence only the perceived benefits of the virtual container yard. Accordingly, the implementation of the virtual container yard will be influenced by six key factors, namely complexity, attitudes, stakeholders, legal, organization and decision. Since the virtual container yard could reduce overall shipping costs, it is vital to examine the carriers’ perception of this concept.

Keywords: virtual container yard, imbalance, management, inventory

Procedia PDF Downloads 166
5040 Leading Virtual Project Teams in the Post Pandemic Era: Trust and Conflict Management Strategies

Authors: Vidya Badrinarayanan, Appa Iyer Sivakumar

Abstract:

The coronavirus pandemic has sent an important message that future project teams need to be trained to work under virtual conditions, which has already become the new norm in organizations across the world. As organizations increasingly rely on virtual teams to achieve project objectives, it is essential to comprehend how leadership functions in virtual project teams. The purpose of this research is to analyze the leadership behaviors exhibited by project managers for building trust and managing conflicts effectively in virtual project teams. This convergent parallel mixed method research was conducted by surveying 185 virtual leaders and conducting a semi-structured interview with 13 senior virtual leaders involved in managing projects across the industry sectors. The research findings indicate that establishing trust and managing conflicts were ranked as significant challenges in leading virtual project teams in the post-pandemic era. In contrast to earlier findings, our research findings suggest that productivity was not ranked as a significant challenge in leading virtual project teams. This indeed is a positive finding for organizations to consider adopting virtual project teams in the long run. Additionally, the research findings recommend that virtual leaders need to strive to build a high-trust environment and develop effective conflict resolution skills to improve the effectiveness of virtual project teams. As the project management profession struggles with low project success rates, mixed-method research aims to contribute to the knowledge in the growing research area of virtual project leadership. This research contributes to the knowledge by offering first-person accounts from senior virtual leaders on the innovative strategies they had implemented for building trust and resolving conflicts effectively in the virtual project when there were limited opportunities for face-to-face interaction on account of the pandemic. In addition, the leadership framework created as a part of this research for trust development and conflict management in virtual project teams will guide project managers to improve virtual project team effectiveness.

Keywords: conflict management, trust building, virtual leadership, virtual teams

Procedia PDF Downloads 149