Search results for: similarities

Authors: Feddaoui Amina

Abstract:

This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: Accounting, UK GAAP, IFRS, similarities, differences.

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Authors: Timothee G. Leleu

Abstract:

A new technique of topological multi-scale analysis is introduced. By performing a clustering recursively to build a hierarchy, and analyzing the co-scale and intra-scale similarities, an Iterated Function System can be extracted from any data set. The study of fractals shows that this method is efficient to extract self-similarities, and can find elegant solutions the inverse problem of building fractals. The theoretical aspects and practical implementations are discussed, together with examples of analyses of simple fractals.

Keywords: hierarchical clustering, multi-scale analysis, Similarity hashing.

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Authors: Sungju Yun, Anjin Park, Keechul Jung

Abstract:

Motion capture devices have been utilized in producing several contents, such as movies and video games. However, since motion capture devices are expensive and inconvenient to use, motions segmented from captured data was recycled and synthesized to utilize it in another contents, but the motions were generally segmented by contents producers in manual. Therefore, automatic motion segmentation is recently getting a lot of attentions. Previous approaches are divided into on-line and off-line, where on-line approaches segment motions based on similarities between neighboring frames and off-line approaches segment motions by capturing the global characteristics in feature space. In this paper, we propose a graph-based high-level motion segmentation method. Since high-level motions consist of several repeated frames within temporal distances, we consider all similarities among all frames within the temporal distance. This is achieved by constructing a graph, where each vertex represents a frame and the edges between the frames are weighted by their similarity. Then, normalized cuts algorithm is used to partition the constructed graph into several sub-graphs by globally finding minimum cuts. In the experiments, the results using the proposed method showed better performance than PCA-based method in on-line and GMM-based method in off-line, as the proposed method globally segment motions from the graph constructed based similarities between neighboring frames as well as similarities among all frames within temporal distances.

Keywords: Capture Devices, High-Level Motion, Motion Segmentation, Normalized Cuts

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Authors: Haiyi Zhang, Jianli Guo, Daqian Yang

Abstract:

This Classifying Bird Sounds (chip notes) project-s purpose is to reduce the unwanted noise from recorded bird sound chip notes, design a scheme to detect differences and similarities between recorded chip notes, and classify bird sound chip notes. The technologies of determining the similarities of sound waves have been used in communication, sound engineering and wireless sound applications for many years. Our research is focused on the similarity of chip notes, which are the sounds from different birds. The program we use is generated by Microsoft Cµ.

Keywords: Classify Bird Sounds, Noise Filter, High-pass, Lowpass, Band-pass, Band-stop Filter, FIR.

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Authors: Radhwan Yousif Sedik Al-Jawadi

Abstract:

Optimization is necessary for finding appropriate solutions to a range of real-life problems. In particular, genetic (or more generally, evolutionary) algorithms have proved very useful in solving many problems for which analytical solutions are not available. In this paper, we present an optimization algorithm called Dynamic Schema with Dissimilarity and Similarity of Chromosomes (DSDSC) which is a variant of the classical genetic algorithm. This approach constructs new chromosomes from a schema and pairs of existing ones by exploring their dissimilarities and similarities. To show the effectiveness of the algorithm, it is tested and compared with the classical GA, on 15 two-dimensional optimization problems taken from literature. We have found that, in most cases, our method is better than the classical genetic algorithm.

Keywords: Genetic algorithm, similarity and dissimilarity, chromosome injection, dynamic schema.

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Authors: Sungwon Jo

Abstract:

Ceramics comprise the largest proportion of Korea-s cultural heritage currently preserved (Cited from “The Beauty of Old Ceramics of Korea" written by Yoon Yong-iee). Thus, this researcher conducted this investigation in an attempt to gain insight into Korea-s past culture and the lost period of the colonial period and the Korean War by looking into the ceramics. Korea, China and Japan are part of the similar cultural bloc within the East Asian region. Their porcelains manifest distinctive characteristics by each nation along with similarities. Thus, this research seeks to find the distinctive characteristics of the Korean porcelain by conducting comparative analysis of the similarities and distinctive characteristics. These distinctive characteristics are manifested effectively in the colors of the porcelains following the materials that can be obtained in Korea, China and Japan and production method. Likewise, this research seeks to identify the characteristics of the Korean porcelains- colors based on the comparative analysis of the porcelain colors. The reasons that porcelains were selected were because they are the most well preserved cultural remains in Korea and since they have both similarities and distinctive characteristics due to the cultural interchanges among Korea, China and Japan, which facilitates comparative study. The research targets include Korea, China and Japan-s porcelains. By comparing the colors of the porcelains from Korea, China and Japan that have their distinctive characteristics, this research seeks to identify Korea-specific porcelain colors. These colors derive from the materials that can be obtained only in Korea, and they are affected by the ideologies that governed at the time. This research is meaningful in the sense that this identifies the colors that embraces the Korean culture and provides important data by leveraging the study of the characteristics of the Korea-specific porcelains.

Keywords: The colors of Korean pottery, The colors of China pottery, The colors of Japan pottery, The unique identity of Korea, Pottery History.

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Authors: Rachel C. F. Sun

Abstract:

This study aimed to examine the similarities and differences between teachers’ and students’ causal explanations of classroom misbehavior. In-depth semi-structured interviews were conducted with twelve teachers and eighteen Grade 7-9 students. The qualitative data were analyzed, in which the attributed causes of classroom misbehavior were categorized into student, family, school and peer factors. Findings showed that both interviewed teachers and students shared similarity in attributing to student factors, such as ‘fun and pleasure seeking’ and ‘attention seeking’ as the leading causes of misbehavior. However, the students accounted to school factors, particularly ‘boring lessons’ as the next attributed causes, while the teachers accounted to family factors, such as ‘lack of parent demandingness’. By delineating the factors at student, family, school, and peer levels, these findings help drawing corresponding implications for preventing and mitigating misbehavior in school.

Keywords: Causal explanation, misbehavior, student, teacher.

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Authors: Chie Urawa

Abstract:

Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.

Keywords: Cautionary statements, corporate annual reports, corpus, risk factors.

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Authors: M. Dahiru, O. I. Enabulele

Abstract:

The research aims to investigate the occurrence of multidrug-resistant Acinetobacter, in carrot and estimate the role of carrot in its transmission in a rapidly growing urban population. Thus, 50 carrot samples were collected from Jakara wastewater irrigation farms and are analyzed on MacConkey agar and screened by Microbact 24E (Oxoid) and susceptibility of isolates is tested against 10 commonly used antibiotics. Acinetobacter baumannii and A. lwoffii were isolated in 22.00% and 16% of samples respectively. Resistance to ceporex and penicillin of 36.36% and 27.27% in A. baumannii, and sensitivity to ofloxacin, pefloxacin, gentimycin and co-trimoxazole were observed. However, for A. lwoffii apart from 37.50% resistance to ceporex, it was also resistant to all other drugs tested. There were similarities in the resistances shown by A. baumannii and A. lwoffii to fluoroquinolones and β- lactame drug families in addition to between sulfonamide and animoglycoside demonstrated by A. lwoffii. Significant correlation in similarities were observed at P < 0.05 to CPX to NA (46.2%), and SXT to AU (52.6%) A. baumannii and A. lwoffii respectively and high multi drug resistance (MDR) of 27.27% and 62.50% by A. baumannii and A. lwoffii respectively. The occurrence of multidrug-resistance pathogen in carrot is a serious challenge to public health care, especially in a rapidly growing urban population where subsistence agriculture contributes greatly to urban livelihood and source of vegetables.

Keywords: Urban agriculture, Public health, Fluoroquinolone, Sulfonamide, Multidrug-resistance.

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Authors: Ana Paula Lisboa Sohn, Filipa Dionísio Vieria, Nelson Casarotto, Idaulo José Cunha

Abstract:

This paper aims at identifying and analyzing the knowledge transmission channels in textile and clothing clusters located in Brazil and in Europe. Primary data was obtained through interviews with key individuals. The collection of primary data was carried out based on a questionnaire with ten categories of indicators of knowledge transmission. Secondary data was also collected through a literature review and through international organizations sites. Similarities related to the use of the main transmission channels of knowledge are observed in all cases. The main similarities are: influence of suppliers of machinery, equipment and raw materials; imitation of products and best practices; training promoted by technical institutions and businesses; and cluster companies being open to acquire new knowledge. The main differences lie in the relationship between companies, where in Europe the intensity of this relationship is bigger when compared to Brazil. The differences also occur in importance and frequency of the relationship with the government, with the cultural environment, and with the activities of research and development. It is also found factors that reduce the importance of geographical proximity in transmission of knowledge, and in generating trust and the establishment of collaborative behavior.

Keywords: Industrial clusters, interorganizational learning, knowledge transmission channels, textile and clothing industry.

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Authors: Carmen E. Pérez-Donado, Fernando Pérez-Muñoz, Rosa N. Chávez-Jáuregui

Abstract:

Plantain contains starch as the main component and represents a relevant source of this carbohydrate. Starches from different cultivars of plantain and bananas have been studied for industrialization purposes due to their morphological and thermal characteristics and their influence in food products. This study aimed to characterize the physical, chemical, and thermal properties of starch from three different plantain cultivated in Puerto Rico: Maricongo, Maiden and FHIA 20. Amylose and amylopectin content, color, granular size, morphology, and thermal properties were determined. According to the amylose content in starches, FHIA 20 presented lowest content of the three cultivars studied. In terms of color, Maiden and FHIA 20 starches exhibited significantly higher whiteness indexes compared to Maricongo starch. Starches of the three cultivars had an elongated-ovoid morphology, with a smooth surface and a non-porous appearance. Regardless of similarities in their morphology, FHIA 20 exhibited a lower aspect ratio since its granules tended to be more elongated. Comparison of the thermal properties of starches showed that initial starch gelatinization temperature was similar among cultivars. However, FHIA 20 starch presented a noticeably higher final gelatinization temperature (87.95°C) and transition enthalpy than Maricongo (79.69°C) and Maiden (77.40°C). Despite similarities, starches from plantain cultivars showed differences in their composition and thermal behavior. This represents an opportunity to diversify plantain starch use in food-related applications.

Keywords: aspect ratio, morphology, Musa spp., starch, thermal properties, amylose content

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Authors: V. A. C. Vale, E. T. L. Cöuras Ford

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In view of the requirements of the current industrial processes, the instrumentation plays a critical role. In this context, this work aims to raise some the operating characteristics of the level and flow transmitters, in addition to observing their similarities and possible limitations configurations.

Keywords: Flow, level, instrumentation, configurations of meters, method of choice of the meters, instrumentation in the industrial processes.

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Authors: Zh. D. Dadebayev, M.T. Kozhakanova, I.K.Azimbayeva

Abstract:

The issue of human anthropology took an important role in the last epochs and still hasn-t lost its importance. Scientists of different countries were interested in investigating the appearance of human being and the idea of life after death. While writing this article we noticed that scientists who made research in this issue, despite of the different countries and different epochs in which they lived, had similarities in their opinions. In given article we wrote great Kazakh poet AbaiKunanbayev-s philosophical view to the problem of human anthropology.

Keywords: anthropology, concept, human, nature

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Authors: Sh. Ladan, A. Yari, H. Khodabandeh

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The need for Information Security in organizations, regardless of their type and size, is being addressed by emerging standards and recommended best practices. The various standards and practices which evolved in recent years and are still being developed and constantly revised, address the issue of Information Security from different angles. This paper attempts to provide an overview of Information Security Standards and Practices by briefly discussing some of the most popular ones. Through a comparative study of their similarities and differences, some insight can be obtained on how their combination may lead to an increased level of Information Security.

Keywords: Information security management, information security standard, BS7799, ISO 17799, COBIT.

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Authors: Ibrahim M. S. Shnawa, Naeem R. R. Algebory

Abstract:

The procedure for the assessment of the urinary mucosal cryoglobulin (UMCG) is being reviewed, testified and evaluated. The major features of UMCG are rather similar to that of serum cryoglobulin. Such evident similarities are forming the reality for the existence of the UMCG. There were seven characterizing criteria useable for the identification for UMCG. Upon matching them to the Irish criteria for serum cryoglobulin, some modifications are being proposed to the 16^th standards that has been formulated and built as an Irish criteria. The existence of UMCG is being reported for the first time in human chronic infectious bacterial disease.

Keywords: Urinary, Mucosal, Cryoglubulin, Standard Immunofixation.

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Authors: Volker Koch

Abstract:

This paper deals with the education of purchasing professionals in Austria. In this education, equivalent and measurable criteria are collected in order to create a comparison. The comparison shows the problem. To make the aforementioned comparison possible, methodologies such as KODE-Competence Atlas or presentations in a matrix form are used. The result shows the content taught and whether there are any similarities or interesting differences in the current Austrian purchasers’ formations. Purchasing professionals learning competencies are also illustrated in the study result.

Keywords: Competencies, education, purchasing professional, technological-oriented.

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Authors: Nang Thwe Thwe Oo

Abstract:

Traditional object segmentation methods are time consuming and computationally difficult. In this paper, onedimensional object detection along the secant lines is applied. Statistical features of texture images are computed for the recognition process. Example matrices of these features and formulae for calculation of similarities between two feature patterns are expressed. And experiments are also carried out using these features.

Keywords: 1-D object segmentation, secant lines, objectoccurrence(frequency) matrix, contiguity matrix, statistical features.

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Authors: Zhamilya Boldykova, Assel Berdigulova

Abstract:

In this article, the authors reviewed and analyzed the survey materials similarities ornament proto-Turkic and northern Indians. The study examined the materials scientists - geneticists, archaeologists, anthropologists. Numerous studies of scientists from different directions once again prove the relevance of the topic. The authors approached the subject from an artistic side. The study authors have made the appropriate conclusions. This publication is based on the proceedings of the investigation.

Keywords: Ethnicity, Indians, Ornament, Proto-Turks

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Authors: Claudiu N.Musat

Abstract:

Due to the constant increase in the volume of information available to applications in fields varying from medical diagnosis to web search engines, accurate support of similarity becomes an important task. This is also the case of spam filtering techniques where the similarities between the known and incoming messages are the fundaments of making the spam/not spam decision. We present a novel approach to filtering based solely on layout, whose goal is not only to correctly identify spam, but also warn about major emerging threats. We propose a mathematical formulation of the email message layout and based on it we elaborate an algorithm to separate different types of emails and find the new, numerically relevant spam types.

Keywords: Clustering, layout, k-means, spam.

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Authors: Pison S.

Abstract:

The objective of presenting this article is to analyze between Thai’s film and Thai society in political crisis, to study the development and trend of the film which reflects society in Thailand from political crisis of 14 October 1973 and the present day political crisis using a comparative study of the two era, both the similarities and differences in the film reflects the society in an era of change.

Keywords: Film, Political, Neo Realism, Thailand.

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Authors: Fatima Muhammad Shitu

Abstract:

In language learning, second language learners as well as Native speakers commit errors in their attempt to achieve competence in the target language. The realm of collocation has to do with meaning relation between lexical items. In all human language, there is a kind of ‘natural order’ in which words are arranged or relate to one another in sentences so much so that when a word occurs in a given context, the related or naturally co-occurring word will automatically come to the mind. It becomes an error, therefore, if students inappropriately pair or arrange such ‘naturally’ co–occurring lexical items in a text. It has been observed that most of the second language learners in this research group commit collocation errors. A study of this kind is very significant as it gives insight into the kinds of errors committed by learners. This will help the language teacher to be able to identify the sources and causes of such errors as well as correct them thereby guiding, helping and leading the learners towards achieving some level of competence in the language. The aim of the study is to understand the nature of these errors as stumbling blocks to effective essay writing. The objective of the study is to identify the errors, analyze their structural compositions so as to determine whether there are similarities between students in this regard and to find out whether there are patterns to these kinds of errors which will enable the researcher to understand their sources and causes. As a descriptive research, the researcher samples some nine hundred essays collected from three hundred undergraduate learners of English as a second language in the Federal College of Education, Kano, North- West Nigeria, i.e. three essays per each student. The essays which were given on three different lecture times were of similar thematic preoccupations (i.e. same topics) and length (i.e. same number of words). The essays were written during the lecture hour at three different lecture occasions. The errors were identified in a systematic manner whereby errors so identified were recorded only once even if they occur severally in students’ essays. The data was collated using percentages in which the identified numbers of occurrences were converted accordingly in percentages. The findings from the study indicate that there are similarities as well as regular and repeated errors which provided a pattern. Based on the pattern identified, the conclusion is that students’ collocation errors are attributable to poor teaching and learning which resulted in wrong generalization of rules.

Keywords: Collocations, errors, collocation errors, second language learning.

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Authors: Ricardo C. Silva, Luiza A. P. Cantao, Akebo Yamakami

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Based on the fuzzy set theory this work develops two adaptations of iterative methods that solve mathematical programming problems with uncertainties in the objective function and in the set of constraints. The first one uses the approach proposed by Zimmermann to fuzzy linear programming problems as a basis and the second one obtains cut levels and later maximizes the membership function of fuzzy decision making using the bound search method. We outline similarities between the two iterative methods studied. Selected examples from the literature are presented to validate the efficiency of the methods addressed.

Keywords: Fuzzy Theory, Nonlinear Optimization, Fuzzy Mathematics Programming.

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Authors: George E. Tsekouras, Evi Sampanikou

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We compare three categorical data clustering algorithms with respect to the problem of classifying cultural data related to the aesthetic judgment of comics artists. Such a classification is very important in Comics Art theory since the determination of any classes of similarities in such kind of data will provide to art-historians very fruitful information of Comics Art-s evolution. To establish this, we use a categorical data set and we study it by employing three categorical data clustering algorithms. The performances of these algorithms are compared each other, while interpretations of the clustering results are also given.

Keywords: Aesthetic judgment, comics artists, cluster analysis, categorical data.

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Authors: Yongping Ren, Zongli Li, Fan Zhang

Abstract:

A new nonlinear PID controller and its stability analysis are presented in this paper. A nonlinear function is deduced from the similarities between the control effort and the electric-field effect of a capacitor. The conventional linear PID controller can be modified into a nonlinear one by this function. To analyze the stability of the nonlinear PID controlled system, an idea of energy equivalence is adapted to avoid the conservativeness which is usually arisen from some traditional theorems and Criterions. The energy equivalence is naturally related with the conceptions of Passivity and T-Passivity. As a result, an engineering guideline for the parameter design of the nonlinear PID controller is obtained. An inverted pendulum system is tested to verify the nonlinear PID control scheme.

Keywords: Nonlinear PID controller, stability, gain equivalence, dissipative, T-Passivity.

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Authors: Omyma Al Osaimi, Asma AlSumait

Abstract:

The website developer and designer should follow usability guidelines to provide a user-friendly interface. Many guidelines and heuristics have been developed by previous studies to help both the developer and designer in this task, but E-government websites are special cases that require specialized guidelines. This paper introduces a set of 18 guidelines for evaluating the usability of e-government websites in general and Arabic e-government websites specifically, along with a check list of how to apply them. The validity and effectiveness of these guidelines were evaluated against a variety of user characteristics. The results indicated that the proposed set of guidelines can be used to identify qualitative similarities and differences with user testing and that the new set is best suited for evaluating general and e-governmental usability.

Keywords: E-government, Human Computer Interaction, Usability Evaluation, Usability Guidelines.

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Authors: Nora A. Naguib, Ahmed E. Hussein, Hesham A. Keshk, Mohamed I. El-Adawy

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Classification of video sequences based on their contents is a vital process for adaptation techniques. It helps decide which adaptation technique best fits the resource reduction requested by the client. In this paper we used the principal feature analysis algorithm to select a reduced subset of video features. The main idea is to select only one feature from each class based on the similarities between the features within that class. Our results showed that using this feature reduction technique the source video features can be completely omitted from future classification of video sequences.

Keywords: Adaptation, feature selection, H.264, Principal Feature Analysis (PFA)

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Authors: Dinara B. Dauyen, Nurzhamal A. Aldabek

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The purpose of this work is to identify the positive and negative aspects of parties- participation in the country-s modernization, which in turn, will help a country to determine the necessary steps to improve the social-economic development. The article considers a question of the role of the dominating party of Kazakhstan and ruling party of China in the country-s modernization. Using a comparative analysis reveals differences between the People's Democratic Party “Nur Otan" and the Communist Party of China. It is discussed the policy of carrying out of modernization, the main actions of political parties of both countries with a view of modernization implementation.

Keywords: China's modernization, dominant party, ruling party, modernization of Kazakhstan.

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Authors: Sharareh Mirsaeidi Farahani , Gholamreza Chitsaz

Abstract:

Management Systems are powerful tools for businesses to manage quality , environmental and occupational health and safety requirements . where once these systems were considered as stand alone control mechanisms , industry is now opting to increase the efficiency of these documented systems through a more integrated approach . System integration offers a significant step forward, where there are similarities between system components , reducing duplication and adminstration costs and increasing efficiency . At first , this paper reviews integrated management system structure and its benefits. The second part of this paper focuses on the one example implementation of such a system at Imam Khomeini Hospital and in final part of the paper will be discuss outcomes of that proccess .

Keywords: environmental management , Integratedmanagement systems, occupational healt and safetymanagement , quality management.

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Authors: Nazar Zaki, Safaai Deris, Hany Alashwal

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Detecting protein-protein interactions is a central problem in computational biology and aberrant such interactions may have implicated in a number of neurological disorders. As a result, the prediction of protein-protein interactions has recently received considerable attention from biologist around the globe. Computational tools that are capable of effectively identifying protein-protein interactions are much needed. In this paper, we propose a method to detect protein-protein interaction based on substring similarity measure. Two protein sequences may interact by the mean of the similarities of the substrings they contain. When applied on the currently available protein-protein interaction data for the yeast Saccharomyces cerevisiae, the proposed method delivered reasonable improvement over the existing ones.

Keywords: Protein-Protein Interaction, support vector machine, feature extraction, pairwise alignment, Smith-Waterman score.

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Authors: Hanadi Mubarak AL-Mubaraki, Aruna, M., Michael Busler

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The objective of this paper is twofold: (1) discuss and analyze the successful case studies worldwide, and (2) identify the similarities and differences of case studies worldwide. Design methodology/approach: The nature of this research is mainly method qualitative (multi-case studies, literature review). This investigation uses ten case studies, and the data was mainly collected and organizational documents from the international countries. Finding: The finding of this research can help incubator manager, policy maker and government parties for successful implementation. Originality/value: This paper contributes to the current literate review on the best practices worldwide. Additionally, it presents future perspective for academicians and practitioners.

Keywords: Incubators, Economic Development, Entrepreneurship, Innovation.

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