Search results for: Mutual Information (MI)
3666 Accounting Information Systems of Kuwaiti Companies: Obstacles and Barriers
Authors: Haya Y Alobaid
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The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies.Keywords: Accounting information systems, obstacle, barriers, electronic commerce, Kuwait companies.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13993665 A Weighted-Profiling Using an Ontology Basefor Semantic-Based Search
Authors: Hikmat A. M. Abd-El-Jaber, Tengku M. T. Sembok
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The information on the Web increases tremendously. A number of search engines have been developed for searching Web information and retrieving relevant documents that satisfy the inquirers needs. Search engines provide inquirers irrelevant documents among search results, since the search is text-based rather than semantic-based. Information retrieval research area has presented a number of approaches and methodologies such as profiling, feedback, query modification, human-computer interaction, etc for improving search results. Moreover, information retrieval has employed artificial intelligence techniques and strategies such as machine learning heuristics, tuning mechanisms, user and system vocabularies, logical theory, etc for capturing user's preferences and using them for guiding the search based on the semantic analysis rather than syntactic analysis. Although a valuable improvement has been recorded on search results, the survey has shown that still search engines users are not really satisfied with their search results. Using ontologies for semantic-based searching is likely the key solution. Adopting profiling approach and using ontology base characteristics, this work proposes a strategy for finding the exact meaning of the query terms in order to retrieve relevant information according to user needs. The evaluation of conducted experiments has shown the effectiveness of the suggested methodology and conclusion is presented.Keywords: information retrieval, user profiles, semantic Web, ontology, search engine.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32203664 A Soft Systems Methodology Perspective on Data Warehousing Education Improvement
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This paper demonstrates how the soft systems methodology can be used to improve the delivery of a module in data warehousing for fourth year information technology students. Graduates in information technology needs to have academic skills but also needs to have good practical skills to meet the skills requirements of the information technology industry. In developing and improving current data warehousing education modules one has to find a balance in meeting the expectations of various role players such as the students themselves, industry and academia. The soft systems methodology, developed by Peter Checkland, provides a methodology for facilitating problem understanding from different world views. In this paper it is demonstrated how the soft systems methodology can be used to plan the improvement of data warehousing education for fourth year information technology students.Keywords: Data warehousing, education, soft systems methodology, stakeholders, systems thinking.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17073663 A Temporal QoS Ontology for ERTMS/ETCS
Authors: Marc Sango, Olimpia Hoinaru, Christophe Gransart, Laurence Duchien
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Ontologies offer a means for representing and sharing information in many domains, particularly in complex domains. For example, it can be used for representing and sharing information of System Requirement Specification (SRS) of complex systems like the SRS of ERTMS/ETCS written in natural language. Since this system is a real-time and critical system, generic ontologies, such as OWL and generic ERTMS ontologies provide minimal support for modeling temporal information omnipresent in these SRS documents. To support the modeling of temporal information, one of the challenges is to enable representation of dynamic features evolving in time within a generic ontology with a minimal redesign of it. The separation of temporal information from other information can help to predict system runtime operation and to properly design and implement them. In addition, it is helpful to provide a reasoning and querying techniques to reason and query temporal information represented in the ontology in order to detect potential temporal inconsistencies. To address this challenge, we propose a lightweight 3-layer temporal Quality of Service (QoS) ontology for representing, reasoning and querying over temporal and non-temporal information in a complex domain ontology. Representing QoS entities in separated layers can clarify the distinction between the non QoS entities and the QoS entities in an ontology. The upper generic layer of the proposed ontology provides an intuitive knowledge of domain components, specially ERTMS/ETCS components. The separation of the intermediate QoS layer from the lower QoS layer allows us to focus on specific QoS Characteristics, such as temporal or integrity characteristics. In this paper, we focus on temporal information that can be used to predict system runtime operation. To evaluate our approach, an example of the proposed domain ontology for handover operation, as well as a reasoning rule over temporal relations in this domain-specific ontology, are presented.
Keywords: System Requirement Specification, ERTMS/ETCS, Temporal Ontologies, Domain Ontologies.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31373662 Analysis of Secondary School Students’ Perceptions about Information Technologies through a Word Association Test
Authors: Fetah Eren, Ismail Sahin, Ismail Celik, Ahmet Oguz Akturk
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The aim of this study is to discover secondary school students’ perceptions related to information technologies and the connections between concepts in their cognitive structures. A word association test consisting of six concepts related to information technologies is used to collect data from 244 secondary school students. Concept maps that present students’ cognitive structures are drawn with the help of frequency data. Data are analyzed and interpreted according to the connections obtained as a result of the concept maps. It is determined students associate most with these concepts—computer, Internet, and communication of the given concepts, and associate least with these concepts—computer-assisted education and information technologies. These results show the concepts, Internet, communication, and computer, are an important part of students’ cognitive structures. In addition, students mostly answer computer, phone, game, Internet and Facebook as the key concepts. These answers show students regard information technologies as a means for entertainment and free time activity, not as a means for education.
Keywords: Word association test, cognitive structure, information technology, secondary school.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20813661 Advanced Travel Information System in Heterogeneous Networks
Authors: Hsu-Yung Cheng, Victor Gau, Chih-Wei Huang, Jenq-Neng Hwang, Chih-Chang Yu
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In order to achieve better road utilization and traffic efficiency, there is an urgent need for a travel information delivery mechanism to assist the drivers in making better decisions in the emerging intelligent transportation system applications. In this paper, we propose a relayed multicast scheme under heterogeneous networks for this purpose. In the proposed system, travel information consisting of summarized traffic conditions, important events, real-time traffic videos, and local information service contents is formed into layers and multicasted through an integration of WiMAX infrastructure and Vehicular Ad hoc Networks (VANET). By the support of adaptive modulation and coding in WiMAX, the radio resources can be optimally allocated when performing multicast so as to dynamically adjust the number of data layers received by the users. In addition to multicast supported by WiMAX, a knowledge propagation and information relay scheme by VANET is designed. The experimental results validate the feasibility and effectiveness of the proposed scheme.Keywords: Intelligent Transportation Systems, RelayedMulticast, WiMAX, Vehicular Ad hoc Networks (VANET).
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17183660 Optimal Document Archiving and Fast Information Retrieval
Authors: Hazem M. El-Bakry, Ahmed A. Mohammed
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In this paper, an intelligent algorithm for optimal document archiving is presented. It is kown that electronic archives are very important for information system management. Minimizing the size of the stored data in electronic archive is a main issue to reduce the physical storage area. Here, the effect of different types of Arabic fonts on electronic archives size is discussed. Simulation results show that PDF is the best file format for storage of the Arabic documents in electronic archive. Furthermore, fast information detection in a given PDF file is introduced. Such approach uses fast neural networks (FNNs) implemented in the frequency domain. The operation of these networks relies on performing cross correlation in the frequency domain rather than spatial one. It is proved mathematically and practically that the number of computation steps required for the presented FNNs is less than that needed by conventional neural networks (CNNs). Simulation results using MATLAB confirm the theoretical computations.Keywords: Information Storage and Retrieval, Electronic Archiving, Fast Information Detection, Cross Correlation, Frequency Domain.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15883659 Adopting Collaborative Business Processes to Prevent the Loss of Information in Public Administration Organisations
Authors: A. Capodieci, G. Del Fiore, L. Mainetti
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Recently, the use of web 2.0 tools has increased in companies and public administration organisations. This phenomenon, known as "Enterprise 2.0", has, de facto, modified common organisational and operative practices. This has led “knowledge workers” to change their working practices through the use of Web 2.0 communication tools. Unfortunately, these tools have not been integrated with existing enterprise information systems, a situation that could potentially lead to a loss of information. This is an important problem in an organisational context, because knowledge of information exchanged within the organisation is needed to increase the efficiency and competitiveness of the organisation. In this article we demonstrate that it is possible to capture this knowledge using collaboration processes, which are processes of abstraction created in accordance with design patterns and applied to new organisational operative practices.
Keywords: Business Practices, Business Process Patterns, Collaboration Tools, Enterprise 2.0, Knowledge Workers.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17983658 Applications of Building Information Modeling (BIM) in Knowledge Sharing and Management in Construction
Authors: Shu-Hui Jan, Shih-Ping Ho, Hui-Ping Tserng
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Construction knowledge can be referred to and reused among involved project managers and jobsite engineers to alleviate problems on a construction jobsite and reduce the time and cost of solving problems related to constructability. This paper proposes a new methodology to provide sharing of construction knowledge by using the Building Information Modeling (BIM) approach. The main characteristics of BIM include illustrating 3D CAD-based presentations and keeping information in a digital format, and facilitation of easy updating and transfer of information in the 3D BIM environment. Using the BIM approach, project managers and engineers can gain knowledge related to 3D BIM and obtain feedback provided by jobsite engineers for future reference. This study addresses the application of knowledge sharing management in the construction phase of construction projects and proposes a BIM-based Knowledge Sharing Management (BIMKSM) system for project managers and engineers. The BIMKSM system is then applied in a selected case study of a construction project in Taiwan to verify the proposed methodology and demonstrate the effectiveness of sharing knowledge in the BIM environment. The combined results demonstrate that the BIMKSM system can be used as a visual BIM-based knowledge sharing management platform by utilizing the BIM approach and web technology.
Keywords: Construction knowledge management, building information modeling, project management, web-based information system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 43533657 Static and Dynamic Complexity Analysis of Software Metrics
Authors: Kamaljit Kaur, Kirti Minhas, Neha Mehan, Namita Kakkar
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Software complexity metrics are used to predict critical information about reliability and maintainability of software systems. Object oriented software development requires a different approach to software complexity metrics. Object Oriented Software Metrics can be broadly classified into static and dynamic metrics. Static Metrics give information at the code level whereas dynamic metrics provide information on the actual runtime. In this paper we will discuss the various complexity metrics, and the comparison between static and dynamic complexity.Keywords: Static Complexity, Dynamic Complexity, Halstead Metric, Mc Cabe's Metric.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32163656 Education Quality Development for Excellence Performance with Higher Education by Using COBIT 5
Authors: Kemkanit Sanyanunthana
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The purpose of this research is to study the management system of information technology which supports the education of five private universities in Thailand, according to the case studies which have been developing their qualities and standards of management and education by service provision of information technology to support the excellence performance. The concept to connect information technology with a suitable system has been created by information technology administrators for development, as a system that can be used throughout the organizations to help reach the utmost benefits of using all resources. Hence, the researcher as a person who has been performing these duties within higher education is interested to do this research by selecting the Control Objective for Information and Related Technology 5 (COBIT 5) for the Malcolm Baldrige National Quality Award (MBNQA) of America, or the National Award which applies the concept of Total Quality Management (TQM) to the organization evaluation. Such evaluation is called the Education Criteria for Performance Excellence (EdPEx) focuses on studying and comparing education quality development for excellent performance using COBIT 5 in terms of information technology to study the problems and obstacles of the investigation process for an information technology system, which is considered as an instrument to drive all organizations to reach the excellence performance of the information technology, and to be the model of evaluation and analysis of the process to be in accordance with the strategic plans of the information technology in the universities. This research is conducted in the form of descriptive and survey research according to the case studies. The data collection were carried out by using questionnaires through the administrators working related to the information technology field, and the research documents related to the change management as the main study. The research can be concluded that the performance based on the APO domain process (ALIGN, PLAN AND ORGANISE) of the COBIT 5 standard frame, which emphasizes concordant governance and management of strategic plans for the organizations, could reach only 95%. This might be because of some restrictions such as organizational cultures; therefore, the researcher has studied and analyzed the management of information technology in universities as a whole, under the organizational structures, to reach the performance in accordance with the overall APO domain which would affect the determined strategic plans to be able to develop based on the excellence performance of information technology, and to apply the risk management system at the organizational level into every performance process which would develop the work effectiveness for the resources management of information technology to reach the utmost benefits.
Keywords: COBIT 5, APO, EdPEx Criteria, MBNQA.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14883655 MTSSM - A Framework for Multi-Track Segmentation of Symbolic Music
Authors: Brigitte Rafael, Stefan M. Oertl
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Music segmentation is a key issue in music information retrieval (MIR) as it provides an insight into the internal structure of a composition. Structural information about a composition can improve several tasks related to MIR such as searching and browsing large music collections, visualizing musical structure, lyric alignment, and music summarization. The authors of this paper present the MTSSM framework, a twolayer framework for the multi-track segmentation of symbolic music. The strength of this framework lies in the combination of existing methods for local track segmentation and the application of global structure information spanning via multiple tracks. The first layer of the MTSSM uses various string matching techniques to detect the best candidate segmentations for each track of a multi-track composition independently. The second layer combines all single track results and determines the best segmentation for each track in respect to the global structure of the composition.Keywords: Pattern Recognition, Music Information Retrieval, Machine Learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16313654 Media and Information Literacy (MIL) for Thai Youths
Authors: Waralak Vongdoiwang Siricharoen, Nattanun Siricharoen
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The objectives of this study are to determine the role of media that influence the values, attitudes and behaviors of Thai youths. Analytical qualitative research techniques were used for this purpose. Data collection based techniques was used which were individual interviews and focus group discussions with journalists, sample of high school and university students, and parents. The results show that “Social Media" is still the most popular media for Thai youths. It is also still in the hands of the marketing business and it can motivate Thai youths to do so many things. The main reasons of media exposure are to find quality information that they want quickly, get satisfaction and can use social media to get more exciting and to build communities. They believe that the need for media and information literacy skills is defined as making judgments, personal integrity, training of family and the behavior of close friends.
Keywords: Media and Information Literacy, Making Judgments, Personal integrity, Behavior of close friends
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27913653 Information Security Risk Management in IT-Based Process Virtualization: A Methodological Design Based on Action Research
Authors: Jefferson Camacho Mejía, Jenny Paola Forero Pachón, Luis Carlos Gómez Flórez
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Action research is a qualitative research methodology, which leads the researcher to delve into the problems of a community in order to understand its needs in depth and finally, to propose actions that lead to a change of social paradigm. Although this methodology had its beginnings in the human sciences, it has attracted increasing interest and acceptance in the field of information systems research since the 1990s. The countless possibilities offered nowadays by the use of Information Technologies (IT) in the development of different socio-economic activities have meant a change of social paradigm and the emergence of the so-called information and knowledge society. According to this, governments, large corporations, small entrepreneurs and in general, organizations of all kinds are using IT to virtualize their processes, taking them from the physical environment to the digital environment. However, there is a potential risk for organizations related with exposing valuable information without an appropriate framework for protecting it. This paper shows progress in the development of a methodological design to manage the information security risks associated with the IT-based processes virtualization, by applying the principles of the action research methodology and it is the result of a systematic review of the scientific literature. This design consists of seven fundamental stages. These are distributed in the three stages described in the action research methodology: 1) Observe, 2) Analyze and 3) Take actions. Finally, this paper aims to offer an alternative tool to traditional information security management methodologies with a view to being applied specifically in the planning stage of IT-based process virtualization in order to foresee risks and to establish security controls before formulating IT solutions in any type of organization.
Keywords: Action research, information security, information technology, methodological design, process virtualization, risk management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9653652 A Blockchain-Based Privacy-Preserving Physical Delivery System
Authors: Shahin Zanbaghi, Saeed Samet
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The internet has transformed the way we shop. Previously, most of our purchases came in the form of shopping trips to a nearby store. Now, it is as easy as clicking a mouse. We have to be constantly vigilant about our personal information. In this work, our proposed approach is to encrypt the information printed on the physical packages, which include personal information in plain text using a symmetric encryption algorithm; then, we store that encrypted information into a Blockchain network rather than storing them in companies or corporations centralized databases. We present, implement and assess a blockchain-based system using Ethereum smart contracts. We present detailed algorithms that explain the details of our smart contract. We present the security, cost and performance analysis of the proposed method. Our work indicates that the proposed solution is economically attainable and provides data integrity, security, transparency and data traceability.
Keywords: Blockchain, Ethereum, smart contract, commit-reveal scheme.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4783651 Data Hiding in Images in Discrete Wavelet Domain Using PMM
Authors: Souvik Bhattacharyya, Gautam Sanyal
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Over last two decades, due to hostilities of environment over the internet the concerns about confidentiality of information have increased at phenomenal rate. Therefore to safeguard the information from attacks, number of data/information hiding methods have evolved mostly in spatial and transformation domain.In spatial domain data hiding techniques,the information is embedded directly on the image plane itself. In transform domain data hiding techniques the image is first changed from spatial domain to some other domain and then the secret information is embedded so that the secret information remains more secure from any attack. Information hiding algorithms in time domain or spatial domain have high capacity and relatively lower robustness. In contrast, the algorithms in transform domain, such as DCT, DWT have certain robustness against some multimedia processing.In this work the authors propose a novel steganographic method for hiding information in the transform domain of the gray scale image.The proposed approach works by converting the gray level image in transform domain using discrete integer wavelet technique through lifting scheme.This approach performs a 2-D lifting wavelet decomposition through Haar lifted wavelet of the cover image and computes the approximation coefficients matrix CA and detail coefficients matrices CH, CV, and CD.Next step is to apply the PMM technique in those coefficients to form the stego image. The aim of this paper is to propose a high-capacity image steganography technique that uses pixel mapping method in integer wavelet domain with acceptable levels of imperceptibility and distortion in the cover image and high level of overall security. This solution is independent of the nature of the data to be hidden and produces a stego image with minimum degradation.Keywords: Cover Image, Pixel Mapping Method (PMM), StegoImage, Integer Wavelet Tranform.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 28593650 Multi-agent Data Fusion Architecture for Intelligent Web Information Retrieval
Authors: Amin Milani Fard, Mohsen Kahani, Reza Ghaemi, Hamid Tabatabaee
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In this paper we propose a multi-agent architecture for web information retrieval using fuzzy logic based result fusion mechanism. The model is designed in JADE framework and takes advantage of JXTA agent communication method to allow agent communication through firewalls and network address translators. This approach enables developers to build and deploy P2P applications through a unified medium to manage agent-based document retrieval from multiple sources.Keywords: Information retrieval systems, list fusion methods, document score, multi-agent systems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16023649 Social Network Analysis & Information Disclosure: A Case Study
Authors: Shilpi Sharma, J. S. Sodhi
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The advent of social networking technologies has been met with mixed reactions in academic and corporate circles around the world. This study explored the influence of social network in current era, the relation being maintained between the Social networking site and its user by the extent of use, benefits and latest technologies. The study followed a descriptive research design wherein a questionnaire was used as the main research tool. The data collected was analyzed using SPSS 16. Data was gathered from 1205 users and analyzed in accordance with the objectives of the study. The analysis of the results seem to suggest that the majority of users were mainly using Facebook, despite of concerns raised about the disclosure of personal information on social network sites, users continue to disclose huge quantity of personal information, they find that reading privacy policy is time consuming and changes made can result into improper settings.
Keywords: Social Networking Sites, Privacy Policy, Disclosure of Personal Information.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20633648 Signed Approach for Mining Web Content Outliers
Authors: G. Poonkuzhali, K.Thiagarajan, K.Sarukesi, G.V.Uma
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The emergence of the Internet has brewed the revolution of information storage and retrieval. As most of the data in the web is unstructured, and contains a mix of text, video, audio etc, there is a need to mine information to cater to the specific needs of the users without loss of important hidden information. Thus developing user friendly and automated tools for providing relevant information quickly becomes a major challenge in web mining research. Most of the existing web mining algorithms have concentrated on finding frequent patterns while neglecting the less frequent ones that are likely to contain outlying data such as noise, irrelevant and redundant data. This paper mainly focuses on Signed approach and full word matching on the organized domain dictionary for mining web content outliers. This Signed approach gives the relevant web documents as well as outlying web documents. As the dictionary is organized based on the number of characters in a word, searching and retrieval of documents takes less time and less space.Keywords: Outliers, Relevant document, , Signed Approach, Web content mining, Web documents..
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23493647 A Study of the Trade-off Energy Consumption-Performance-Schedulability for DVFS Multicore Systems
Authors: Jalil Boudjadar
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Dynamic Voltage and Frequency Scaling (DVFS) multicore platforms are promising execution platforms that enable high computational performance, less energy consumption and flexibility in scheduling the system processes. However, the resulting interleaving and memory interference together with per-core frequency tuning make real-time guarantees hard to be delivered. Besides, energy consumption represents a strong constraint for the deployment of such systems on energy-limited settings. Identifying the system configurations that would achieve a high performance and consume less energy while guaranteeing the system schedulability is a complex task in the design of modern embedded systems. This work studies the trade-off between energy consumption, cores utilization and memory bottleneck and their impact on the schedulability of DVFS multicore time-critical systems with a hierarchy of shared memories. We build a model-based framework using Parametrized Timed Automata of UPPAAL to analyze the mutual impact of performance, energy consumption and schedulability of DVFS multicore systems, and demonstrate the trade-off on an actual case study.Keywords: Time-critical systems, multicore systems, schedulability analysis, performance, memory interference, energy consumption.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4683646 Effect of Political and Social Context in Libya on Accounting Information System to Meet Development Needs
Authors: Bubaker F. Shareia, Almuetaz R. Boubakr
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The aim of this paper is to show how Libya’s legal, economic, political, social, and cultural systems have shaped Libyan development. This will provide a background to develop an understanding of the current role of the accounting information system in Libya and the challenges facing the design of the aeronautical information system to meet the development needs of Libya. Our knowledge of the unified economic operating systems of the world paves the way for the economic development of every developing country. In order to achieve this understanding, every developing country should be provided with a high-efficiency communications system in order to be able to interact globally. From the point of view of the theory of globalization, Libya's understanding of its socio-economic and political systems is vital in order to be able to adopt and apply accounting techniques that will assist in the economic development of Libya.
Keywords: Accounting, economic development, globalisation theory, information system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9843645 Several Aspects of the Conceptual Framework of Financial Reporting
Authors: Nadezhda Kvatashidze
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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.
Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16273644 A Pre-Assessment Questionnaire to Identify Healthcare Professionals’ Perception on Information Technology Implementation
Authors: Y. Atilgan Şengül
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Health information technologies promise higher quality, safer care and much more for both patients and professionals. Despite their promise, they are costly to develop and difficult to implement. On the other hand, user acceptance and usage determine the success of implemented information technology in healthcare. This study provides a model to understand health professionals’ perception and expectation of health information technology. Extensive literature review has been conducted to determine the main factors to be measured. A questionnaire has been designed as a measurement model and submitted to the personnel of an in vitro fertilization clinic. The respondents’ degree of agreement according to five-point Likert scale was 72% for convenient access to data and 69.4% for the importance of data security. There was a significant difference in acceptance of electronic data storage for female respondents. Also, other significant differences between professions were obtained.
Keywords: Healthcare, health informatics, medical record system, questionnaire.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14023643 Seismic Rehabilitation of R/C Buildings Designed with Earlier Technical Standards
Authors: Stefano Sorace, Gloria Terenzi
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The seismic rehabilitation designs of two reinforced concrete school buildings, representative of a wide stock of similar edifices designed under earlier editions of the Italian Technical Standards, are presented in this paper. The mutual retrofit solution elaborated for the two buildings consists in the incorporation of a dissipative bracing system including pressurized fluid viscous springdampers as passive protective devices. The mechanical parameters, layouts and locations selected for the constituting elements of the system; the architectural renovation projects developed to properly incorporate the structural interventions and improve the appearance of the buildings; highlights of the installation works already completed in one of the two structures; and a synthesis of the performance assessment analyses carried out in original and rehabilitated conditions, are illustrated. The results of the analyses show a remarkable enhancement of the seismic response capacities of both structures. This allows reaching the high performance objectives postulated in the retrofit designs with much lower costs and architectural intrusion as compared to traditional rehabilitation interventions designed for the same objectives.Keywords: Seismic rehabilitation, R/C structures, performance analysis, dissipative braces, fluid viscous dampers.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16463642 Recognition of Isolated Speech Signals using Simplified Statistical Parameters
Authors: Abhijit Mitra, Bhargav Kumar Mitra, Biswajoy Chatterjee
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We present a novel scheme to recognize isolated speech signals using certain statistical parameters derived from those signals. The determination of the statistical estimates is based on extracted signal information rather than the original signal information in order to reduce the computational complexity. Subtle details of these estimates, after extracting the speech signal from ambience noise, are first exploited to segregate the polysyllabic words from the monosyllabic ones. Precise recognition of each distinct word is then carried out by analyzing the histogram, obtained from these information.Keywords: Isolated speech signals, Block overlapping technique, Positive peaks, Histogram analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14333641 A Design Framework for Event Recommendation in Novice Low-Literacy Communities
Authors: Yimeng Deng, Klarissa T.T. Chang
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The proliferation of user-generated content (UGC) results in huge opportunities to explore event patterns. However, existing event recommendation systems primarily focus on advanced information technology users. Little work has been done to address novice and low-literacy users. The next billion users providing and consuming UGC are likely to include communities from developing countries who are ready to use affordable technologies for subsistence goals. Therefore, we propose a design framework for providing event recommendations to address the needs of such users. Grounded in information integration theory (IIT), our framework advocates that effective event recommendation is supported by systems capable of (1) reliable information gathering through structured user input, (2) accurate sense making through spatial-temporal analytics, and (3) intuitive information dissemination through interactive visualization techniques. A mobile pest management application is developed as an instantiation of the design framework. Our preliminary study suggests a set of design principles for novice and low-literacy users.
Keywords: Event recommendation, iconic interface, information integration, spatial-temporal clustering, user-generated content, visualization techniques
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16573640 Validation Testing for Temporal Neural Networks for RBF Recognition
Authors: Khaled E. A. Negm
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A neuron can emit spikes in an irregular time basis and by averaging over a certain time window one would ignore a lot of information. It is known that in the context of fast information processing there is no sufficient time to sample an average firing rate of the spiking neurons. The present work shows that the spiking neurons are capable of computing the radial basis functions by storing the relevant information in the neurons' delays. One of the fundamental findings of the this research also is that when using overlapping receptive fields to encode the data patterns it increases the network-s clustering capacity. The clustering algorithm that is discussed here is interesting from computer science and neuroscience point of view as well as from a perspective.
Keywords: Temporal Neurons, RBF Recognition, Perturbation, On Line Recognition.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14933639 China's Strategic Aid Diplomacy to Foster Development of Latin America
Authors: Wanda Luen-Wun Siu, Xiaowen Zhang
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This paper adopted a retrospective review of China’s assistance to Latin America from the 1950s to 2020. Findings suggested that China’s assistance to Latin America can be roughly divided into five stages: The 1950s to 1960s was the initial stage of China’s assistance to Latin America, mainly focusing on the establishment of diplomatic relations with Cuba and other Latin American countries. The strategy has a strong ideological basis. The 1980s were the stage of development of China's aid to Latin America, which was characterized by consolidating and expanding diplomatic space, emphasizing the spirit of cooperation of equality, mutual benefit, and common development. The 1990s to 2000s marked the further development of diplomatic relations with Latin American countries, plus domestic market-oriented reforms, emphasizing the importance of economic considerations, and less ideological orientation; and this period also witnessed more Chinese state-owned enterprises going out to invest in Latin America. 2010-2019 marked the further development of Latin American relations. This paper contributes to the literature of diplomacy and health assistance to Latin America and highlights the importance of foreign aid and health assistance in sealing bilateral diplomatic relations.
Keywords: Broad Spectrum Assistance, China, Latin America, bilateral relations.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3313638 Query Reformulation Guided by External Resource for Information Retrieval
Authors: Mohammed El Amine Abderrahim
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Reformulating the user query is a technique that aims to improve the performance of an Information Retrieval System (IRS) in terms of precision and recall. This paper tries to evaluate the technique of query reformulation guided by an external resource for Arabic texts. To do this, various precision and recall measures were conducted and two corpora with different external resources like Arabic WordNet (AWN) and the Arabic Dictionary (thesaurus) of Meaning (ADM) were used. Examination of the obtained results will allow us to measure the real contribution of this reformulation technique in improving the IRS performance.
Keywords: Arabic NLP, Arabic Information Retrieval, Arabic WordNet, Query Expansion.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14023637 Development of a Wiki-based Feature Library for a Process Planning System
Authors: Hendry Muljadi, Hideaki Takeda, Koichi Ando
Abstract:
A manufacturing feature can be defined simply as a geometric shape and its manufacturing information to create the shape. In a feature-based process planning system, feature library plays an important role in the extraction of manufacturing features with their proper manufacturing information. However, to manage the manufacturing information flexibly, it is important to build a feature library that is easy to modify. In this paper, a Wiki-based feature library is proposed.Keywords: Manufacturing feature, feature library, feature ontology, process planning, Wiki, MediaWiki.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1420