Search results for: Entity resolution
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 490

Search results for: Entity resolution

490 A Sub Pixel Resolution Method

Authors: S. Khademi, A. Darudi, Z. Abbasi

Abstract:

One of the main limitations for the resolution of optical instruments is the size of the sensor-s pixels. In this paper we introduce a new sub pixel resolution algorithm to enhance the resolution of images. This method is based on the analysis of multiimages which are fast recorded during the fine relative motion of image and pixel arrays of CCDs. It is shown that by applying this method for a sample noise free image one will enhance the resolution with 10-14 order of error.

Keywords: Sub Pixel Resolution, Moving Pixels, CCD, Image, Optical Instrument.

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489 Better Perception of Low Resolution Images Using Wavelet Interpolation Techniques

Authors: Tarun Gulati, Kapil Gupta, Dushyant Gupta

Abstract:

High resolution images are always desired as they contain the more information and they can better represent the original data. So, to convert the low resolution image into high resolution interpolation is done. The quality of such high resolution image depends on the interpolation function and is assessed in terms of sharpness of image. This paper focuses on Wavelet based Interpolation Techniques in which an input image is divided into subbands. Each subband is processed separately and finally combined the processed subbandsto get the super resolution image. 

Keywords: SWT, DWTSR, DWTSWT, DWCWT.

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488 Subjective Assessment about Super Resolution Image Resolution

Authors: Seiichi Gohshi, Hiroyuki Sekiguchi, Yoshiyasu Shimizu, Takeshi Ikenaga

Abstract:

Super resolution (SR) technologies are now being applied to video to improve resolution. Some TV sets are now equipped with SR functions. However, it is not known if super resolution image reconstruction (SRR) for TV really works or not. Super resolution with non-linear signal processing (SRNL) has recently been proposed. SRR and SRNL are the only methods for processing video signals in real time. The results from subjective assessments of SSR and SRNL are described in this paper. SRR video was produced in simulations with quarter precision motion vectors and 100 iterations. These are ideal conditions for SRR. We found that the image quality of SRNL is better than that of SRR even though SRR was processed under ideal conditions.

Keywords: Super Resolution Image Reconstruction, Super Resolution with Non-Linear Signal Processing, Subjective Assessment, Image Quality

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487 Personalization of Web Search Using Web Page Clustering Technique

Authors: Amol Bapuso Rajmane, Pradeep M. Patil, Prakash J. Kulkarni

Abstract:

The Information Retrieval community is facing the problem of effective representation of Web search results. When we organize web search results into clusters it becomes easy to the users to quickly browse through search results. The traditional search engines organize search results into clusters for ambiguous queries, representing each cluster for each meaning of the query. The clusters are obtained according to the topical similarity of the retrieved search results, but it is possible for results to be totally dissimilar and still correspond to the same meaning of the query. People search is also one of the most common tasks on the Web nowadays, but when a particular person’s name is queried the search engines return web pages which are related to different persons who have the same queried name. By placing the burden on the user of disambiguating and collecting pages relevant to a particular person, in this paper, we have developed an approach that clusters web pages based on the association of the web pages to the different people and clusters that are based on generic entity search.

Keywords: Entity resolution, information retrieval, graph based disambiguation, web people search, clustering.

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486 A Novel Method Based on Monte Carlo for Simulation of Variable Resolution X-ray CT Scanner: Measurement of System Presampling MTF

Authors: H. Arabi, A.R. Kamali Asl

Abstract:

The purpose of this work is measurement of the system presampling MTF of a variable resolution x-ray (VRX) CT scanner. In this paper, we used the parameters of an actual VRX CT scanner for simulation and study of effect of different focal spot sizes on system presampling MTF by Monte Carlo method (GATE simulation software). Focal spot size of 0.6 mm limited the spatial resolution of the system to 5.5 cy/mm at incident angles of below 17º for cell#1. By focal spot size of 0.3 mm the spatial resolution increased up to 11 cy/mm and the limiting effect of focal spot size appeared at incident angles of below 9º. The focal spot size of 0.3 mm could improve the spatial resolution to some extent but because of magnification non-uniformity, there is a 10 cy/mm difference between spatial resolution of cell#1 and cell#256. The focal spot size of 0.1 mm acted as an ideal point source for this system. The spatial resolution increased to more than 35 cy/mm and at all incident angles the spatial resolution was a function of incident angle. By the way focal spot size of 0.1 mm minimized the effect of magnification nonuniformity.

Keywords: Focal spot, Spatial resolution, Monte Carlosimulation, Variable resolution x-ray (VRX) CT.

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485 MAP-Based Image Super-resolution Reconstruction

Authors: Xueting Liu, Daojin Song, Chuandai Dong, Hongkui Li

Abstract:

From a set of shifted, blurred, and decimated image , super-resolution image reconstruction can get a high-resolution image. So it has become an active research branch in the field of image restoration. In general, super-resolution image restoration is an ill-posed problem. Prior knowledge about the image can be combined to make the problem well-posed, which contributes to some regularization methods. In the regularization methods at present, however, regularization parameter was selected by experience in some cases and other techniques have too heavy computation cost for computing the parameter. In this paper, we construct a new super-resolution algorithm by transforming the solving of the System stem Є=An into the solving of the equations X+A*X-1A=I , and propose an inverse iterative method.

Keywords: High-resolution MAP image, Reconstruction, Image interpolation, Motion Estimation, Hermitian positive definite solutions.

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484 Empirical Research on Preference for Conflict Resolution Styles of Owners and Contractors in China

Authors: Junqi Zhao, Yongqiang Chen

Abstract:

Preference for different conflict resolution styles is influenced by cultural background and power distance of two parties involving in conflict. This research put forward 7 hypotheses and tested the preference differences of the five conflict resolution styles between Chinese owner and contractor as well as the preference differences concerning the same style between two parties. The research sample includes 202 practitioners from construction enterprises in mainland China. Research result found that theories concerning conflict resolution styles could be applied in the Chinese construction industry. Some results of this research were not in line with former research, and this research also gave explanation to the differences from the characteristics of construction projects. Based on the findings, certain suggestions were made to serve as a guidance for managers to choose appropriate conflict resolution styles for a better handling of conflict.

Keywords: Chinese Owner and Contractor, Conflict, Construction Project, Conflict Resolution Styles.

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483 Super Resolution Blind Reconstruction of Low Resolution Images using Wavelets based Fusion

Authors: Liyakathunisa, V. K. Ananthashayana

Abstract:

Crucial information barely visible to the human eye is often embedded in a series of low resolution images taken of the same scene. Super resolution reconstruction is the process of combining several low resolution images into a single higher resolution image. The ideal algorithm should be fast, and should add sharpness and details, both at edges and in regions without adding artifacts. In this paper we propose a super resolution blind reconstruction technique for linearly degraded images. In our proposed technique the algorithm is divided into three parts an image registration, wavelets based fusion and an image restoration. In this paper three low resolution images are considered which may sub pixels shifted, rotated, blurred or noisy, the sub pixel shifted images are registered using affine transformation model; A wavelet based fusion is performed and the noise is removed using soft thresolding. Our proposed technique reduces blocking artifacts and also smoothens the edges and it is also able to restore high frequency details in an image. Our technique is efficient and computationally fast having clear perspective of real time implementation.

Keywords: Affine Transforms, Denoiseing, DWT, Fusion, Image registration.

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482 Heterogenous Dimensional Super Resolution of 3D CT Scans Using Transformers

Authors: Helen Zhang

Abstract:

Accurate segmentation of the airways from CT scans is crucial for early diagnosis of lung cancer. However, the existing airway segmentation algorithms often rely on thin-slice CT scans, which can be inconvenient and costly. This paper presents a set of machine learning-based 3D super-resolution algorithms along heterogenous dimensions to improve the resolution of thicker CT scans to reduce the reliance on thin-slice scans. To evaluate the efficacy of the super-resolution algorithms, quantitative assessments using PSNR (Peak Signal to Noise Ratio) and SSIM (Structural SIMilarity index) were performed. The impact of super-resolution on airway segmentation accuracy is also studied. The proposed approach has the potential to make airway segmentation more accessible and affordable, thereby facilitating early diagnosis and treatment of lung cancer.

Keywords: 3D super-resolution, airway segmentation, thin-slice CT scans, machine learning.

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481 Alternative Dispute Resolution in the Settlement of Environmental Disputes in South Africa

Authors: M. van der Bank, C. M. van der Bank

Abstract:

Alternative Dispute Resolution denotes all forms of dispute resolution other than litigation or adjudication through the courts. This definition of Alternative Dispute Resolution, however, makes no mention of a vital consideration. ADR is the generally accepted acronym for alternative dispute resolution. Despite the choice not to proceed before a court or statutory tribunal, ADR will still be regulated by law and by the Constitution. Fairness is one of the core values of the South African constitutional order. Environmental disputes occur frequently, but due to delays and costs, ADR is a mechanism to resolve this kind of disputes which is a resolution of non-judicial mechanism. ADR can be used as a mechanism in environmental disputes that are less expensive and also more expeditious than formal litigation. ADR covers a broad range of mechanisms and processes designed to assist parties in resolving disputes creatively and effectively. In so far as this may involve the selection or design of mechanisms and processes other than formal litigation, these mechanisms and processes are not intended to supplant court adjudication, but rather to supplement it. A variety of ADR methods have been developed to deal with numerous problems encountered during environmental disputes. The research questions are: How can ADR facilitate environmental disputes in South Africa? Are they appropriate? And what improvements should be made?

Keywords: Alternative dispute, environmental disputes, non-judicial, resolution and settlement.

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480 Unearthing Decisional Patterns of Air Traffic Control Officers from Simulator Data

Authors: Z. Zakaria, S. W. Lye, S. Endy

Abstract:

Despite the continuous advancements in automated conflict resolution tools, there is still a low rate of adoption of automation from Air Traffic Control Officers (ATCOs). Trust or acceptance in these tools and conformance to the individual ATCO preferences in strategy execution for conflict resolution are two key factors that impact their use. This paper proposes a methodology to unearth and classify ATCO conflict resolution strategies from simulator data of trained and qualified ATCOs. The methodology involves the extraction of ATCO executive control actions and the establishment of a system of strategy resolution classification based on ATCO radar commands and prevailing flight parameters in deconflicting a pair of aircraft. Six main strategies used to handle various categories of conflict were identified and discussed. It was found that ATCOs were about twice more likely to choose only vertical maneuvers in conflict resolution compared to horizontal maneuvers or a combination of both vertical and horizontal maneuvers.

Keywords: Air traffic control strategies, conflict resolution, simulator data, strategy classification system.

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479 Enhancing Multi-Frame Images Using Self-Delaying Dynamic Networks

Authors: Lewis E. Hibell, Honghai Liu, David J. Brown

Abstract:

This paper presents the use of a newly created network structure known as a Self-Delaying Dynamic Network (SDN) to create a high resolution image from a set of time stepped input frames. These SDNs are non-recurrent temporal neural networks which can process time sampled data. SDNs can store input data for a lifecycle and feature dynamic logic based connections between layers. Several low resolution images and one high resolution image of a scene were presented to the SDN during training by a Genetic Algorithm. The SDN was trained to process the input frames in order to recreate the high resolution image. The trained SDN was then used to enhance a number of unseen noisy image sets. The quality of high resolution images produced by the SDN is compared to that of high resolution images generated using Bi-Cubic interpolation. The SDN produced images are superior in several ways to the images produced using Bi-Cubic interpolation.

Keywords: Image Enhancement, Neural Networks, Multi-Frame.

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478 Discrete and Stationary Adaptive Sub-Band Threshold Method for Improving Image Resolution

Authors: P. Joyce Beryl Princess, Y. Harold Robinson

Abstract:

Image Processing is a structure of Signal Processing for which the input is the image and the output is also an image or parameter of the image. Image Resolution has been frequently referred as an important aspect of an image. In Image Resolution Enhancement, images are being processed in order to obtain more enhanced resolution. To generate highly resoluted image for a low resoluted input image with high PSNR value. Stationary Wavelet Transform is used for Edge Detection and minimize the loss occurs during Downsampling. Inverse Discrete Wavelet Transform is to get highly resoluted image. Highly resoluted output is generated from the Low resolution input with high quality. Noisy input will generate output with low PSNR value. So Noisy resolution enhancement technique has been used for adaptive sub-band thresholding is used. Downsampling in each of the DWT subbands causes information loss in the respective subbands. SWT is employed to minimize this loss. Inverse Discrete wavelet transform (IDWT) is to convert the object which is downsampled using DWT into a highly resoluted object. Used Image denoising and resolution enhancement techniques will generate image with high PSNR value. Our Proposed method will improve Image Resolution and reached the optimized threshold.

Keywords: Image Processing, Inverse Discrete wavelet transform, PSNR.

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477 Error Effects on SAR Image Resolution using Range Doppler Imaging Algorithm

Authors: Su Su Yi Mon, Fang Jiancheng

Abstract:

Synthetic Aperture Radar (SAR) is an imaging radar form by taking full advantage of the relative movement of the antenna with respect to the target. Through the simultaneous processing of the radar reflections over the movement of the antenna via the Range Doppler Algorithm (RDA), the superior resolution of a theoretical wider antenna, termed synthetic aperture, is obtained. Therefore, SAR can achieve high resolution two dimensional imagery of the ground surface. In addition, two filtering steps in range and azimuth direction provide accurate enough result. This paper develops a simulation in which realistic SAR images can be generated. Also, the effect of velocity errors in the resulting image has also been investigated. Taking some velocity errors into account, the simulation results on the image resolution would be presented. Most of the times, algorithms need to be adjusted for particular datasets, or particular applications.

Keywords: Synthetic Aperture Radar (SAR), Range Doppler Algorithm (RDA), Image Resolution.

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476 Low Resolution Face Recognition Using Mixture of Experts

Authors: Fatemeh Behjati Ardakani, Fatemeh Khademian, Abbas Nowzari Dalini, Reza Ebrahimpour

Abstract:

Human activity is a major concern in a wide variety of applications, such as video surveillance, human computer interface and face image database management. Detecting and recognizing faces is a crucial step in these applications. Furthermore, major advancements and initiatives in security applications in the past years have propelled face recognition technology into the spotlight. The performance of existing face recognition systems declines significantly if the resolution of the face image falls below a certain level. This is especially critical in surveillance imagery where often, due to many reasons, only low-resolution video of faces is available. If these low-resolution images are passed to a face recognition system, the performance is usually unacceptable. Hence, resolution plays a key role in face recognition systems. In this paper we introduce a new low resolution face recognition system based on mixture of expert neural networks. In order to produce the low resolution input images we down-sampled the 48 × 48 ORL images to 12 × 12 ones using the nearest neighbor interpolation method and after that applying the bicubic interpolation method yields enhanced images which is given to the Principal Component Analysis feature extractor system. Comparison with some of the most related methods indicates that the proposed novel model yields excellent recognition rate in low resolution face recognition that is the recognition rate of 100% for the training set and 96.5% for the test set.

Keywords: Low resolution face recognition, Multilayered neuralnetwork, Mixture of experts neural network, Principal componentanalysis, Bicubic interpolation, Nearest neighbor interpolation.

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475 Concurrent Access to Complex Entities

Authors: Cosmin Rablou

Abstract:

In this paper we present a way of controlling the concurrent access to data in a distributed application using the Pessimistic Offline Lock design pattern. In our case, the application processes a complex entity, which contains in a hierarchical structure different other entities (objects). It will be shown how the complex entity and the contained entities must be locked in order to control the concurrent access to data.

Keywords: Object-oriented programming, Pessimistic Lock, Design pattern, Concurrent access to data, Processing complex entities

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474 A Computational Model for Resolving Pronominal Anaphora in Turkish Using Hobbs- Naïve Algorithm

Authors: Pınar Tüfekçi, Yılmaz Kılıçaslan

Abstract:

In this paper we present a computational model for pronominal anaphora resolution in Turkish. The model is based on Hobbs’ Naїve Algorithm [4, 5, 6], which exploits only the surface syntax of sentences in a given text.

Keywords: Anaphora Resolution, Pronoun Resolution, Syntax based Algorithms, Naїve Algorithm.

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473 The Principle Probabilities of Space-Distance Resolution for a Monostatic Radar and Realization in Cylindrical Array

Authors: Anatoly D. Pluzhnikov, Elena N. Pribludova, Alexander G. Ryndyk

Abstract:

In conjunction with the problem of the target selection on a clutter background, the analysis of the scanning rate influence on the spatial-temporal signal structure, the generalized multivariate correlation function and the quality of the resolution with the increase pulse repetition frequency is made. The possibility of the object space-distance resolution, which is conditioned by the range-to-angle conversion with an increased scanning rate, is substantiated. The calculations for the real cylindrical array at high scanning rate are presented. The high scanning rate let to get the signal to noise improvement of the order of 10 dB for the space-time signal processing.

Keywords: Antenna pattern, array, signal processing, spatial resolution.

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472 Named Entity Recognition using Support Vector Machine: A Language Independent Approach

Authors: Asif Ekbal, Sivaji Bandyopadhyay

Abstract:

Named Entity Recognition (NER) aims to classify each word of a document into predefined target named entity classes and is now-a-days considered to be fundamental for many Natural Language Processing (NLP) tasks such as information retrieval, machine translation, information extraction, question answering systems and others. This paper reports about the development of a NER system for Bengali and Hindi using Support Vector Machine (SVM). Though this state of the art machine learning technique has been widely applied to NER in several well-studied languages, the use of this technique to Indian languages (ILs) is very new. The system makes use of the different contextual information of the words along with the variety of features that are helpful in predicting the four different named (NE) classes, such as Person name, Location name, Organization name and Miscellaneous name. We have used the annotated corpora of 122,467 tokens of Bengali and 502,974 tokens of Hindi tagged with the twelve different NE classes 1, defined as part of the IJCNLP-08 NER Shared Task for South and South East Asian Languages (SSEAL) 2. In addition, we have manually annotated 150K wordforms of the Bengali news corpus, developed from the web-archive of a leading Bengali newspaper. We have also developed an unsupervised algorithm in order to generate the lexical context patterns from a part of the unlabeled Bengali news corpus. Lexical patterns have been used as the features of SVM in order to improve the system performance. The NER system has been tested with the gold standard test sets of 35K, and 60K tokens for Bengali, and Hindi, respectively. Evaluation results have demonstrated the recall, precision, and f-score values of 88.61%, 80.12%, and 84.15%, respectively, for Bengali and 80.23%, 74.34%, and 77.17%, respectively, for Hindi. Results show the improvement in the f-score by 5.13% with the use of context patterns. Statistical analysis, ANOVA is also performed to compare the performance of the proposed NER system with that of the existing HMM based system for both the languages.

Keywords: Named Entity (NE), Named Entity Recognition (NER), Support Vector Machine (SVM), Bengali, Hindi.

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471 Video Super-Resolution Using Classification ANN

Authors: Ming-Hui Cheng, Jyh-Horng Jeng

Abstract:

In this study, a classification-based video super-resolution method using artificial neural network (ANN) is proposed to enhance low-resolution (LR) to high-resolution (HR) frames. The proposed method consists of four main steps: classification, motion-trace volume collection, temporal adjustment, and ANN prediction. A classifier is designed based on the edge properties of a pixel in the LR frame to identify the spatial information. To exploit the spatio-temporal information, a motion-trace volume is collected using motion estimation, which can eliminate unfathomable object motion in the LR frames. In addition, temporal lateral process is employed for volume adjustment to reduce unnecessary temporal features. Finally, ANN is applied to each class to learn the complicated spatio-temporal relationship between LR and HR frames. Simulation results show that the proposed method successfully improves both peak signal-to-noise ratio and perceptual quality.

Keywords: Super-resolution, classification, spatio-temporal information, artificial neural network.

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470 The Boundary Theory between Laminar and Turbulent Flows

Authors: Tomasz M. Jankowski

Abstract:

The basis of this paper is the assumption, that graviton is a measurable entity of molecular gravitational acceleration and this is not a hypothetical entity. The adoption of this assumption as an axiom is tantamount to fully opening the previously locked door to the boundary theory between laminar and turbulent flows. It leads to the theorem, that the division of flows of Newtonian (viscous) fluids into laminar and turbulent is true only, if the fluid is influenced by a powerful, external force field. The mathematical interpretation of this theorem, presented in this paper shows, that the boundary between laminar and turbulent flow can be determined theoretically. This is a novelty, because thus far the said boundary was determined empirically only and the reasons for its existence were unknown.

Keywords: Freed gravitons, free gravitons.

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469 Logic Program for Authorizations

Authors: Yun Bai

Abstract:

As a security mechanism, authorization is to provide access control to the system resources according to the polices and rules specified by the security strategies. Either by update or in the initial specification, conflicts in authorization is an issue needs to be solved. In this paper, we propose a new approach to solve conflict by using prioritized logic programs and discuss the uniqueness of its answer set. Addressing conflict resolution from logic programming viewpoint and the uniqueness analysis of the answer set provide a novel, efficient approach for authorization conflict resolution.

Keywords: authorization, formal specification, conflict resolution, prioritized logic program.

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468 A Signal Driven Adaptive Resolution Short-Time Fourier Transform

Authors: Saeed Mian Qaisar, Laurent Fesquet, Marc Renaudin

Abstract:

The frequency contents of the non-stationary signals vary with time. For proper characterization of such signals, a smart time-frequency representation is necessary. Classically, the STFT (short-time Fourier transform) is employed for this purpose. Its limitation is the fixed timefrequency resolution. To overcome this drawback an enhanced STFT version is devised. It is based on the signal driven sampling scheme, which is named as the cross-level sampling. It can adapt the sampling frequency and the window function (length plus shape) by following the input signal local variations. This adaptation results into the proposed technique appealing features, which are the adaptive time-frequency resolution and the computational efficiency.

Keywords: Level Crossing Sampling, Activity Selection, Adaptive Resolution Analysis, Computational Complexity.

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467 Continuous FAQ Updating for Service Incident Ticket Resolution

Authors: Kohtaroh Miyamoto

Abstract:

As enterprise computing becomes more and more complex, the costs and technical challenges of IT system maintenance and support are increasing rapidly. One popular approach to managing IT system maintenance is to prepare and use a FAQ (Frequently Asked Questions) system to manage and reuse systems knowledge. Such a FAQ system can help reduce the resolution time for each service incident ticket. However, there is a major problem where over time the knowledge in such FAQs tends to become outdated. Much of the knowledge captured in the FAQ requires periodic updates in response to new insights or new trends in the problems addressed in order to maintain its usefulness for problem resolution. These updates require a systematic approach to define the exact portion of the FAQ and its content. Therefore, we are working on a novel method to hierarchically structure the FAQ and automate the updates of its structure and content. We use structured information and the unstructured text information with the timelines of the information in the service incident tickets. We cluster the tickets by structured category information, by keywords, and by keyword modifiers for the unstructured text information. We also calculate an urgency score based on trends, resolution times, and priorities. We carefully studied the tickets of one of our projects over a 2.5-year time period. After the first 6 months we started to create FAQs and confirmed they improved the resolution times. We continued observing over the next 2 years to assess the ongoing effectiveness of our method for the automatic FAQ updates. We improved the ratio of tickets covered by the FAQ from 32.3% to 68.9% during this time. Also, the average time reduction of ticket resolution was between 31.6% and 43.9%. Subjective analysis showed more than 75% reported that the FAQ system was useful in reducing ticket resolution times.

Keywords: FAQ System, Resolution Time, Service Incident Tickets, IT System Maintenance.

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466 Double Aperture Camera for High Resolution Measurement

Authors: Venkatesh Bagaria, Nagesh AS, Varun AV

Abstract:

In the domain of machine vision, the measurement of length is done using cameras where the accuracy is directly proportional to the resolution of the camera and inversely to the size of the object. Since most of the pixels are wasted imaging the entire body as opposed to just imaging the edges in a conventional system, a double aperture system is constructed to focus on the edges to measure at higher resolution. The paper discusses the complexities and how they are mitigated to realize a practical machine vision system.

Keywords: Machine Vision, double aperture camera, accurate length measurement

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465 OAS and Interstate Dispute Resolution at the Beginning of the 21st Century: General Pattern and Peculiarities

Authors: V. Jeifets, L. Khadorich

Abstract:

The paper describes the OAS role in dispute resolution. The authors make an attempt to identify a general pattern of the OAS activities within the peaceful settlement of interstate conflicts, in the beginning of 21st century, as well as to analyze some features of Honduras–Belize, Nicaragua–Honduras, Honduras–El Salvador, Costa-Rica–Nicaragua, Colombia–Ecuador cases.

Keywords: OAS, regional security, peace maintenance, border dispute, dispute resolution, peaceful settlement.

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464 Accounting Policies in Polish and International Legal Regulations

Authors: Piotr Prewysz Kwinto, Grażyna Voss

Abstract:

Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: Accounting policies, International Financial Reporting Standards, Financial statement, Method of measuring.

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463 Single Frame Supercompression of Still Images,Video, High Definition TV and Digital Cinema

Authors: Mario Mastriani

Abstract:

Super-resolution is nowadays used for a high-resolution image produced from several low-resolution noisy frames. In this work, we consider the problem of high-quality interpolation of a single noise-free image. Such images may come from different sources, i.e., they may be frames of videos, individual pictures, etc. On the other hand, in the encoder we apply a downsampling via bidimen-sional interpolation of each frame, and in the decoder we apply a upsampling by which we restore the original size of the image. If the compression ratio is very high, then we use a convolutive mask that restores the edges, eliminating the blur. Finally, both, the encoder and the complete decoder are implemented on General-Purpose computation on Graphics Processing Units (GPGPU) cards. In fact, the mentioned mask is coded inside texture memory of a GPGPU.

Keywords: General-Purpose computation on Graphics ProcessingUnits, Image Compression, Interpolation, Super-resolution.

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462 A New Technique for Multi Resolution Characterization of Epileptic Spikes in EEG

Authors: H. N. Suresh, Dr. V. Udaya Shankara

Abstract:

A technique proposed for the automatic detection of spikes in electroencephalograms (EEG). A multi-resolution approach and a non-linear energy operator are exploited. The signal on each EEG channel is decomposed into three sub bands using a non-decimated wavelet transform (WT). The WT is a powerful tool for multi-resolution analysis of non-stationary signal as well as for signal compression, recognition and restoration. Each sub band is analyzed by using a non-linear energy operator, in order to detect spikes. A decision rule detects the presence of spikes in the EEG, relying upon the energy of the three sub-bands. The effectiveness of the proposed technique was confirmed by analyzing both test signals and EEG layouts.

Keywords: EEG, Spike, SNEO, Wavelet Transform

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461 The Growth of E-Commerce and Online Dispute Resolution in Developing Nations: An Analysis

Authors: Robin V. Cupido

Abstract:

Online dispute resolution has been identified in many countries as a viable alternative for resolving conflicts which have arisen in the so-called digital age. This system of dispute resolution is developing alongside the Internet, and as new types of transactions are made possible by our increased connectivity, new ways of resolving disputes must be explored. Developed nations, such as the United States of America and the European Union, have been involved in creating these online dispute resolution mechanisms from the outset, and currently have sophisticated systems in place to deal with conflicts arising in a number of different fields, such as e-commerce, domain name disputes, labour disputes and conflicts arising from family law. Specifically, in the field of e-commerce, the Internet’s borderless nature has served as a way to promote cross-border trade, and has created a global marketplace. Participation in this marketplace boosts a country’s economy, as new markets are now available, and consumers can transact from anywhere in the world. It would be especially advantageous for developing nations to be a part of this global marketplace, as it could stimulate much-needed investment in these nations, and encourage international co-operation and trade. However, for these types of transactions to proliferate, an effective system for resolving the inevitable disputes arising from such an increase in e-commerce is needed. Online dispute resolution scholarship and practice is flourishing in developed nations, and it is clear that the gap is widening between developed and developing nations in this regard. The potential for implementing online dispute resolution in developing countries has been discussed, but there are a number of obstacles that have thus far prevented its continued development. This paper aims to evaluate the various political, infrastructural and socio-economic challenges faced in developing nations, and to question how these have impacted the acceptance and development of online dispute resolution, scholarship and training of online dispute resolution practitioners and, ultimately, developing nations’ readiness to participate in cross-border e-commerce.

Keywords: Developing countries, feasibility, online dispute resolution, progress.

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