Search results for: semantic interpretation.

Authors: Ke He, Wumaier Parezhati, Haruka Yamashita

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Recently, online marketplaces in the e-commerce industry, such as Rakuten and Alibaba, have become some of the most popular online marketplaces in Asia. In these shopping websites, consumers can select purchase products from a large number of stores. Additionally, consumers of the e-commerce site have to register their name, age, gender, and other information in advance, to access their registered account. Therefore, establishing a method for analyzing consumer preferences from both the store and the product side is required. This study uses the Doc2Vec method, which has been studied in the field of natural language processing. Doc2Vec has been used in many cases to analyze the extraction of semantic relationships between documents (represented as consumers) and words (represented as products) in the field of document classification. This concept is applicable to represent the relationship between users and items; however, the problem is that one more factor (i.e., shops) needs to be considered in Doc2Vec. More precisely, a method for analyzing the relationship between consumers, stores, and products is required. The purpose of our study is to combine the analysis of the Doc2vec model for users and shops, and for users and items in the same feature space. This method enables the calculation of similar shops and items for each user. In this study, we derive the real data analysis accumulated in the online marketplace and demonstrate the efficiency of the proposal.

Keywords: Doc2Vec, marketing, online marketplace, recommendation system.

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Authors: Rosaline Govender

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This research study is an exploration of the selfdirected professional development of teachers who teach in public schools in an era of democracy and educational change in South Africa. Amidst an ever-changing educational system, the teachers in this study position themselves as self-directed teacher-learners where they adopt particular learning practices which enable change within the broader discourses of public schooling. Life-story interviews were used to enter into the private and public spaces of five teachers which offer glimpses of how particular systems shaped their identities, and how the meanings of self-directed teacher-learner shaped their learning practices. Through the Multidimensional Framework of Analysis and Interpretation the teachers’ stories were analysed through three lenses: restorying the field texts - the self through story; the teacher-learner in relation to social contexts, and practices of self-directed learning. This study shows that as teacherlearners learn for change through self-directed learning practices, they develop their agency as transformative intellectuals, which is necessary for the reworking of South African public schools.

Keywords: Professional development, professionality, professionalism, self-directed learning.

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Authors: Sally A. Brown

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Over the last 30 years, researchers have developed models or frameworks to provide a more structured understanding of the reading comprehension process. Cognitive information processing models and social cognitive theories both provide frameworks to inform reading comprehension instruction. The purpose of this paper is to (a) provide an overview of the historical development of reading comprehension theory, (b) review the literature framed by cognitive information processing, social cognitive, and integrated reading comprehension theories, and (c) demonstrate how these frameworks inform instruction. As integrated models of reading can guide the interpretation of various factors related to student learning, an integrated framework designed by the researcher will be presented. Results indicated that features of cognitive processing and social cognitivism theory—represented in the integrated framework—highlight the importance of the role of the teacher. This model can aide teachers in not only improving reading comprehension instruction but in identifying areas of challenge for students.

Keywords: Explicit instruction, integrated models of reading comprehension, reading comprehension, teacher’s role.

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Authors: Fernando Alonso, Rafael Fernandez, Sonia Frutos, Javier Soriano

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CIM is the standard formalism for modeling management information developed by the Distributed Management Task Force (DMTF) in the context of its WBEM proposal, designed to provide a conceptual view of the managed environment. In this paper, we propose the inclusion of formal knowledge representation techniques, based on Description Logics (DLs) and the Web Ontology Language (OWL), in CIM-based conceptual modeling, and then we examine the benefits of such a decision. The proposal is specified as a CIM metamodel level mapping to a highly expressive subset of DLs capable of capturing all the semantics of the models. The paper shows how the proposed mapping provides CIM diagrams with precise semantics and can be used for automatic reasoning about the management information models, as a design aid, by means of newgeneration CASE tools, thanks to the use of state-of-the-art automatic reasoning systems that support the proposed logic and use algorithms that are sound and complete with respect to the semantics. Such a CASE tool framework has been developed by the authors and its architecture is also introduced. The proposed formalization is not only useful at design time, but also at run time through the use of rational autonomous agents, in response to a need recently recognized by the DMTF.

Keywords: CIM, Knowledge-based Information Models, OntologyLanguages, OWL, Description Logics, Integrated Network Management, Intelligent Agents, Automatic Reasoning Techniques.

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Authors: Mazhar B. Tayel, Eslam I. AlSaba

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Heart is the most important part in the body of living organisms. It affects and is affected by any factor in the body. Therefore, it is a good detector for all conditions in the body. Heart signal is a non-stationary signal; thus, it is utmost important to study the variability of heart signal. The Heart Rate Variability (HRV) has attracted considerable attention in psychology, medicine and has become important dependent measure in psychophysiology and behavioral medicine. The standards of measurements, physiological interpretation and clinical use for HRV that are most often used were described in many researcher papers, however, remain complex issues are fraught with pitfalls. This paper presents one of the nonlinear techniques to analyze HRV. It discusses many points like, what Poincaré plot is and how Poincaré plot works; also, Poincaré plot's merits especially in HRV. Besides, it discusses the limitation of Poincaré cause of standard deviation SD1, SD2 and how to overcome this limitation by using complex correlation measure (CCM). The CCM is most sensitive to changes in temporal structure of the Poincaré plot as compared toSD1 and SD2.

Keywords: Heart rate variability, chaotic system, Poincaré, variance, standard deviation, complex correlation measure.

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Authors: S. Sudhakar, Geetha Manjunath, Siva Teja Kakileti, Himanshu Madhu

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Diagnosis of breast cancer at early stages has seen better clinical and survival outcomes. Survival rates in developing countries like India are very low due to accessibility and affordability issues of screening tests such as Mammography. In addition, Mammography is not much effective in younger women with dense breasts. This leaves a gap in current screening methods. Thermalytix is a new technique for detecting breast abnormality in a non-contact, non-invasive way. It is an AI-enabled computer-aided diagnosis solution that automates interpretation of high resolution thermal images and identifies potential malignant lesions. The solution is low cost, easy to use, portable and is effective in all age groups.  This paper presents the results of a retrospective comparative analysis of Thermalytix over Mammography and Clinical Breast Examination for breast cancer screening. Thermalytix was found to have better sensitivity than both the tests, with good specificity as well. In addition, Thermalytix identified all malignant patients without palpable lumps.

Keywords: Breast Cancer Screening, Radiology, Thermalytix, Artificial Intelligence, Thermography.

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Authors: Jiří Pavelka

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The study is based on the assumption that media products are appropriate subjects for the exploration of social and cultural identities as a keystone of value orientations of their authors, producers and target audiences. The research object of the study is the title page of the book cover of a professional publication that serves as a medium of marketing, scientific and intercultural communication, which is the result of semiotic and intercultural transfer. The study aims to answer the question whether the book cover is an expression of conceptualization and tool for social identity construction. It attempts to determine what value orientations and what concepts of social and cultural identities are hidden in the narrative structures of the book cover of the Czech translation of the book by G. Ritzer The McDonaldization of Society (1993), issued after the fall of the iron curtain in 1996 in the Czech Republic.

Keywords: Social and cultural identity, book cover, marketing communication, semiotic and intercultural transfer, narrative structure, the McDonaldisation of Society.

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Authors: Rosidah Musa, Rezian-na Muhammad Kassim

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The purpose of this research is to disentangle and validate the underlying factorial-structure of Ecotourism Experiential Value (EEV) measurement scale and subsequently investigate its psychometric properties. The analysis was based on a sample of 225 eco-tourists, collected at the vicinity of Taman Negara National Park (TNNP) via interviewer-administered questionnaire. Exploratory factor analysis (EFA) was performed to determine the factorial structure of EEV. Subsequently, to confirm and validate the factorial structure and assess the psychometric properties of EEV, confirmatory factor analysis (CFA) was executed. In addition, to establish the nomological validity of EEV a structural model was developed to examine the effect of EEV on Total Eco-tourist Experience Quality (TEEQ). It is unveiled that EEV is a secondorder six-factorial structure construct and it scale has adequately met the psychometric criteria, thus could permit interpretation of results confidently. The findings have important implications for future research directions and management of ecotourism destination.

Keywords: ecotourism, experiential value, experience quality, national park,

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Authors: Khunsa Fatima, Umar K. Khattak, Allah Bakhsh Kausar

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Satellite images interpretation and analysis assist geologists by providing valuable information about geology and minerals of an area to be surveyed. A test site in Fatejang of district Attock has been studied using Landsat ETM+ and ASTER satellite images for lithological mapping. Five different supervised image classification techniques namely maximum likelihood, parallelepiped, minimum distance to mean, mahalanobis distance and spectral angle mapper have been performed upon both satellite data images to find out the suitable classification technique for lithological mapping in the study area. Results of these five image classification techniques were compared with the geological map produced by Geological Survey of Pakistan. Result of maximum likelihood classification technique applied on ASTER satellite image has highest correlation of 0.66 with the geological map. Field observations and XRD spectra of field samples also verified the results. A lithological map was then prepared based on the maximum likelihood classification of ASTER satellite image.

Keywords: ASTER, Landsat-ETM+, Satellite, Image classification.

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Authors: Chathurika D. Abeyrathne, Malka N. Halgamuge, Peter M. Farrell

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There is an ongoing controversy in the literature related to the biological effects of weak, low frequency electromagnetic fields. The physical arguments and interpretation of the experimental evidence are inconsistent, where some physical arguments and experimental demonstrations tend to reject the likelihood of any effect of the fields at extremely low level. The problem arises of explaining, how the low-energy influences of weak magnetic fields can compete with the thermal and electrical noise of cells at normal temperature using the theoretical studies. The magnetoreception in animals involve radical pair mechanism. The same mechanism has been shown to be involved in the circadian rhythm synchronization in mammals. These reactions can be influenced by the weak magnetic fields. Hence, it is postulated the biological clock can be affected by weak magnetic fields and these disruptions to the rhythm can cause adverse biological effects. In this paper, likelihood of altering the biological clock via the radical pair mechanism is analyzed to simplify these studies of controversy.

Keywords: Bio-effect, biological clock, magnetoreception, radical pair mechanism, weak magnetic field.

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Authors: Azza Taha Zaki

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The death of tragedy is probably one of the most distinctive literary controversies of the twentieth century. There is common critical consent that tragedy in the classical sense of the word is no longer possible. Thinkers, philosophers and critics such as Nietzsche, Durrenmatt and George Steiner have all agreed that the decline of the genre in the modern age is due to the total lack of a unified world image and the absence of a shared vision in a fragmented and ideologically diversified world. The production of Rosencrantz and Guildenstern Are Dead in 1967 marked the rise of the genre of tragi-comedy as a more appropriate reflection of the spirit of the age. At the hands of such great dramatists as Tom Stoppard (1937- ), the revived genre was not used as an extra comic element to give some comic relief to an otherwise tragic text, but it was given a postmodernist touch to serve the interpretation of the dilemma of man in the postmodernist world. This paper will study features of postmodernist tragi-comedy in Rosencrantz and Guildenstern Are Dead as one of the most important plays in the modern British theatre and investigate Stoppard’s vision of man and life as influenced by postmodernist thought and philosophy.

Keywords: British, drama, postmodernist, Stoppard, tragi-comedy.

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Authors: H. Ifassiouen, H. Medromi, N. E. Radhy

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In this paper, we present the recently implemented approach allowing dynamics systems to plan its actions, taking into account the environment perception changes, and to control their execution when uncertainty and incomplete knowledge are the major characteristics of the situated environment [1],[2],[3],[4]. The control distributed architecture has three modules and the approach is related to hierarchical planning: the plan produced by the planner is further refined at the control layer that in turn supervises its execution by a functional level. We propose a new intelligent distributed architecture constituted by: Multi-Agent subsystem of the sensor, of the interpretation and representation of environment [9], of the dynamic localization and of the action. We tested this distributed architecture with dynamic system in the known environment. The autonomous for Rotor Mini Rotorcraft task is described by the primitive actions. The distributed controlbased on multi-agent system is in charge of achieving each task in the best possible way taking into account the context and sensory feedback.

Keywords: Autonomous four rotors helicopter, Control system, Hierarchical planning, Intelligent Distributed Architecture.

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Authors: Marcio Leal, Marta Villamil

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Computacional recognition of sign languages aims to allow a greater social and digital inclusion of deaf people through interpretation of their language by computer. This article presents a model of recognition of two of global parameters from sign languages; hand configurations and hand movements. Hand motion is captured through an infrared technology and its joints are built into a virtual three-dimensional space. A Multilayer Perceptron Neural Network (MLP) was used to classify hand configurations and Dynamic Time Warping (DWT) recognizes hand motion. Beyond of the method of sign recognition, we provide a dataset of hand configurations and motion capture built with help of fluent professionals in sign languages. Despite this technology can be used to translate any sign from any signs dictionary, Brazilian Sign Language (Libras) was used as case study. Finally, the model presented in this paper achieved a recognition rate of 80.4%.

Keywords: Sign language recognition, computer vision, infrared, artificial neural network, dynamic time warping.

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Authors: Martin De Biasio, Raimund Leitner, Franz G. Wuertz, Sergey Verzakov, Pierre J. Elbischger

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Breast carcinoma is the most common form of cancer in women. Multicolour fluorescent in-situ hybridisation (m-FISH) is a common method for staging breast carcinoma. The interpretation of m-FISH images is complicated due to two effects: (i) Spectral overlap in the emission spectra of fluorochrome marked DNA probes and (ii) tissue autofluorescence. In this paper hyper-spectral images of m-FISH samples are used and spectral unmixing is applied to produce false colour images with higher contrast and better information content than standard RGB images. The spectral unmixing is realised by combinations of: Orthogonal Projection Analysis (OPA), Alterating Least Squares (ALS), Simple-to-use Interactive Self-Modeling Mixture Analysis (SIMPLISMA) and VARIMAX. These are applied on the data to reduce tissue autofluorescence and resolve the spectral overlap in the emission spectra. The results show that spectral unmixing methods reduce the intensity caused by tissue autofluorescence by up to 78% and enhance image contrast by algorithmically reducing the overlap of the emission spectra.

Keywords: breast carcinoma, hyperspectral imaging, m-FISH, spectral unmixing

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Authors: S. K. Aruna, S. Chitra

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This research paper presents a framework for classifying Magnetic Resonance Imaging (MRI) images for Dementia. Dementia, an age-related cognitive decline is indicated by degeneration of cortical and sub-cortical structures. Characterizing morphological changes helps understand disease development and contributes to early prediction and prevention of the disease. Modelling, that captures the brain’s structural variability and which is valid in disease classification and interpretation is very challenging. Features are extracted using Gabor filter with 0, 30, 60, 90 orientations and Gray Level Co-occurrence Matrix (GLCM). It is proposed to normalize and fuse the features. Independent Component Analysis (ICA) selects features. Support Vector Machine (SVM) classifier with different kernels is evaluated, for efficiency to classify dementia. This study evaluates the presented framework using MRI images from OASIS dataset for identifying dementia. Results showed that the proposed feature fusion classifier achieves higher classification accuracy.

Keywords: Magnetic resonance imaging, dementia, Gabor filter, gray level co-occurrence matrix, support vector machine.

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Authors: N. Nacereddine, M. Zelmat, S. S. Belaïfa, M. Tridi

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Industrial radiography is a famous technique for the identification and evaluation of discontinuities, or defects, such as cracks, porosity and foreign inclusions found in welded joints. Although this technique has been well developed, improving both the inspection process and operating time, it does suffer from several drawbacks. The poor quality of radiographic images is due to the physical nature of radiography as well as small size of the defects and their poor orientation relatively to the size and thickness of the evaluated parts. Digital image processing techniques allow the interpretation of the image to be automated, avoiding the presence of human operators making the inspection system more reliable, reproducible and faster. This paper describes our attempt to develop and implement digital image processing algorithms for the purpose of automatic defect detection in radiographic images. Because of the complex nature of the considered images, and in order that the detected defect region represents the most accurately possible the real defect, the choice of global and local preprocessing and segmentation methods must be appropriated.

Keywords: Digital image processing, global and localapproaches, radiographic film, weld defect.

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Authors: Mohammad Reza Kangavari, Samira Ghandchi, Manak Golpour

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Most of the Question Answering systems composed of three main modules: question processing, document processing and answer processing. Question processing module plays an important role in QA systems. If this module doesn't work properly, it will make problems for other sections. Moreover answer processing module is an emerging topic in Question Answering, where these systems are often required to rank and validate candidate answers. These techniques aiming at finding short and precise answers are often based on the semantic classification. This paper discussed about a new model for question answering which improved two main modules, question processing and answer processing. There are two important components which are the bases of the question processing. First component is question classification that specifies types of question and answer. Second one is reformulation which converts the user's question into an understandable question by QA system in a specific domain. Answer processing module, consists of candidate answer filtering, candidate answer ordering components and also it has a validation section for interacting with user. This module makes it more suitable to find exact answer. In this paper we have described question and answer processing modules with modeling, implementing and evaluating the system. System implemented in two versions. Results show that 'Version No.1' gave correct answer to 70% of questions (30 correct answers to 50 asked questions) and 'version No.2' gave correct answers to 94% of questions (47 correct answers to 50 asked questions).

Keywords: Answer Processing, Classification, QuestionAnswering and Query Reformulation.

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Authors: Anurag Sharma, Christian W. Omlin

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Self-organizing map (SOM) is a well known data reduction technique used in data mining. It can reveal structure in data sets through data visualization that is otherwise hard to detect from raw data alone. However, interpretation through visual inspection is prone to errors and can be very tedious. There are several techniques for the automatic detection of clusters of code vectors found by SOM, but they generally do not take into account the distribution of code vectors; this may lead to unsatisfactory clustering and poor definition of cluster boundaries, particularly where the density of data points is low. In this paper, we propose the use of an adaptive heuristic particle swarm optimization (PSO) algorithm for finding cluster boundaries directly from the code vectors obtained from SOM. The application of our method to several standard data sets demonstrates its feasibility. PSO algorithm utilizes a so-called U-matrix of SOM to determine cluster boundaries; the results of this novel automatic method compare very favorably to boundary detection through traditional algorithms namely k-means and hierarchical based approach which are normally used to interpret the output of SOM.

Keywords: cluster boundaries, clustering, code vectors, data mining, particle swarm optimization, self-organizing maps, U-matrix.

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Authors: Farhad Asgari Mehrabadi, Mohammad Reza Khoshravan

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In the present study, fracture behavior of woven fabric-reinforced glass/epoxy composite laminates under mode III crack growth was experimentally investigated and numerically modeled. Two methods were used for the calculation of the strain energy release rate: the experimental compliance calibration (CC) method and the Virtual Crack Closure Technique (VCCT). To achieve this aim ECT (Edge Crack Torsion) was used to evaluate fracture toughness in mode III loading (out of plane-shear) at different crack lengths. Load–displacement and associated energy release rates were obtained for various case of interest. To calculate fracture toughness JIII, two criteria were considered including non-linearity and maximum points in load-displacement curve and it is observed that JIII increases with the crack length increase. Both the experimental compliance method and the virtual crack closure technique proved applicable for the interpretation of the fracture mechanics data of woven glass/epoxy laminates in mode III.

Keywords: Mode III, Fracture, Composite, Crack growth Finite Element.

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Authors: Paolo Fantozzi, Luigi Laura, Umberto Nanni

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The problem of Entity relation discovery in structured data, a well covered topic in literature, consists in searching within unstructured sources (typically, text) in order to find connections among entities. These can be a whole dictionary, or a specific collection of named items. In many cases machine learning and/or text mining techniques are used for this goal. These approaches might be unfeasible in computationally challenging problems, such as processing massive data streams. A faster approach consists in collecting the cooccurrences of any two words (entities) in order to create a graph of relations - a cooccurrence graph. Indeed each cooccurrence highlights some grade of semantic correlation between the words because it is more common to have related words close each other than having them in the opposite sides of the text. Some authors have used sliding windows for such problem: they count all the occurrences within a sliding windows running over the whole text. In this paper we generalise such technique, coming up to a Weighted-Distance Sliding Window, where each occurrence of two named items within the window is accounted with a weight depending on the distance between items: a closer distance implies a stronger evidence of a relationship. We develop an experiment in order to support this intuition, by applying this technique to a data set consisting in the text of the Bible, split into verses.

Keywords: Cooccurrence graph, entity relation graph, unstructured text, weighted distance.

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Authors: A. Khosravi, S. Ghadirian, J. S. McCartney

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Evaluation of the seismic-induced settlement of an unsaturated soil layer depends on several variables, among which the small strain shear modulus, G_max, and soil’s state of stress have been demonstrated to be of particular significance. Recent interpretation of trends in G_max revealed considerable effects of the degree of saturation and hydraulic hysteresis on the shear stiffness of soils in unsaturated states. Accordingly, the soil layer is expected to experience different settlement behaviors depending on the soil saturation and seasonal weathering conditions. In this study, a semi-empirical formulation was adapted to extend an existing G_max model to infer hysteretic effects along different paths of the SWRC including scanning curves. The suitability of the proposed approach is validated against experimental results from a suction-controlled resonant column test and from data reported in literature. The model was observed to follow the experimental data along different paths of the SWRC, and showed a slight hysteresis in shear modulus along the scanning curves.

Keywords: Hydraulic hysteresis, Scanning path, Small strain shear modulus, Unsaturated soil.

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Authors: M. M. Rashid

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Allah (SWT) bestowed us with the Divine blessing, providing the wonderful source of water as stated in verse 15:22 of Al-Quran. Arabic “Ar-Riaaha Lawaaqiha (ٱلرِّيَـٰحَ لَوَٰقِحَ)” of this verse is translated as “fertilizing winds.” The “fertilizing winds” literally, refer to the winds having the roles: to fertilize something similar to the “zygotes” in humans and animals (formation of clouds in the sky in this case); to produce fertilizers for the plants, crops, etc.; and to pollinate the plants. In this paper, these roles of “fertilizing winds” have been validated by presenting the modern knowledge of science in this regard. Existing interpretations are mostly focused on the “formation of clouds in the sky” while few of them mention about the pollination of trees. The production of fertilizers, in this regard, may also be considered for the interpteration of this verse. It has been observed that the winds contain the necessary components of forming the clouds; the necessary components of producing the fertilizers; and the necessary components to pollinate the plants. The science of meteorology gives us a clear understanding of the formation of clouds. Moreover, we know that the lightning bolts break the nitrogen molecules of winds and the water molecules of vapor to form fertilizers. Pollination is a common role of winds in plant fertilization. All the scientific phenomena presented here give us better interpretations of “fertilizing winds.”

Keywords: Al-Quran, fertilizing winds, meteorology, cloud droplets.

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Authors: Shang-En Yu

Abstract:

Human society, there are many uncertainties, such as economic growth rate forecast of the financial crisis, many scholars have, since the the Song Chissom two scholars in 1993 the concept of the so-called fuzzy time series (Fuzzy Time Series)different mode to deal with these problems, a previous study, however, usually does not consider the relevant variables selected and fuzzy process based solely on subjective opinions the fuzzy semantic discrete, so can not objectively reflect the characteristics of the data set, in addition to carrying outforecasts are often fuzzy rules as equally important, failed to consider the importance of each fuzzy rule. For these reasons, the variable selection (Factor Selection) through self-organizing map (Self-Organizing Map, SOM) and proposed high-end weighted multivariate fuzzy time series model based on fuzzy neural network (Fuzzy-BPN), and using the the sequential weighted average operator (Ordered Weighted Averaging operator, OWA) weighted prediction. Therefore, in order to verify the proposed method, the Taiwan stock exchange (Taiwan Stock Exchange Corporation) Taiwan Weighted Stock Index (Taiwan Stock Exchange Capitalization Weighted Stock Index, TAIEX) as experimental forecast target, in order to filter the appropriate variables in the experiment Finally, included in other studies in recent years mode in conjunction with this study, the results showed that the predictive ability of this study further improve.

Keywords: Heterogeneity, residential mortgage loans, foreclosure.

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Authors: Thejaswi H. Raya, Vineetha Bettaiah, Heggere S. Ranganath

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For over a decade, the Pulse Coupled Neural Network (PCNN) based algorithms have been successfully used in image interpretation applications including image segmentation. There are several versions of the PCNN based image segmentation methods, and the segmentation accuracy of all of them is very sensitive to the values of the network parameters. Most methods treat PCNN parameters like linking coefficient and primary firing threshold as global parameters, and determine them by trial-and-error. The automatic determination of appropriate values for linking coefficient, and primary firing threshold is a challenging problem and deserves further research. This paper presents a method for obtaining global as well as local values for the linking coefficient and the primary firing threshold for neurons directly from the image statistics. Extensive simulation results show that the proposed approach achieves excellent segmentation accuracy comparable to the best accuracy obtainable by trial-and-error for a variety of images.

Keywords: Automatic Selection of PCNN Parameters, Image Segmentation, Neural Networks, Pulse Coupled Neural Network

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Authors: O. V. Missioura

Abstract:

MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.

Keywords: Management Control (MC), Internal Control (IC), definition, causal link, COSO 1992/2004, CoCo (Canadian Institute of Chartered Accountants), Russian CG code (КОДЕКС) , limited and broad concepts MC and IC.

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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.

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Authors: Yunseok Noh, Chang-Uk Kwak, Sun-Joong Kim, Seong-Bae Park

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Scripts are one of the basic text resources to understand broadcasting contents. Topic modeling is the method to get the summary of the broadcasting contents from its scripts. Generally, scripts represent contents descriptively with directions and speeches, and provide scene segments that can be seen as semantic units. Therefore, a script can be topic modeled by treating a scene segment as a document. Because scene segments consist of speeches mainly, however, relatively small co-occurrences among words in the scene segments are observed. This causes inevitably the bad quality of topics by statistical learning method. To tackle this problem, we propose a method to improve topic quality with additional word co-occurrence information obtained using scene similarities. The main idea of improving topic quality is that the information that two or more texts are topically related can be useful to learn high quality of topics. In addition, more accurate topical representations lead to get information more accurate whether two texts are related or not. In this paper, we regard two scene segments are related if their topical similarity is high enough. We also consider that words are co-occurred if they are in topically related scene segments together. By iteratively inferring topics and determining semantically neighborhood scene segments, we draw a topic space represents broadcasting contents well. In the experiments, we showed the proposed method generates a higher quality of topics from Korean drama scripts than the baselines.

Keywords: Broadcasting contents, generalized P´olya urn model, scripts, text similarity, topic model.

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Authors: Varsha Gupta, Priya Datta, Gursimran Mohi, Jagdish Chander

Abstract:

Fluoroquinolones form the mainstay of therapy for the treatment of infections due to Salmonella enterica subsp. enterica. There is a complex interplay between several resistance mechanisms for quinolones and various fluoroquinolones discs, giving varying results, making detection and interpretation of fluoroquinolone resistance difficult. For detection of fluoroquinolone resistance in Salmonella ssp., we compared the use of pefloxacin and nalidixic acid discs as surrogate marker. Using MIC for ciprofloxacin as the gold standard, 43.5% of strains showed MIC as ≥1 μg/ml and were thus resistant to fluoroquinoloes. Based on the performance of nalidixic acid and pefloxacin discs as surrogate marker for ciprofloxacin resistance, both the discs could correctly detect all the resistant phenotypes; however, use of nalidixic acid disc showed false resistance in the majority of the sensitive phenotypes. We have also tested newer antimicrobial agents like cefixime, imipenem, tigecycline and azithromycin against Salmonella spp. Moreover, there was a comeback of susceptibility to older antimicrobials like ampicillin, chloramphenicol, and cotrimoxazole. We can also use cefixime, imipenem, tigecycline and azithromycin in the treatment of multidrug resistant S. typhi due to their high susceptibility.

Keywords: Pefloxacin, salmonella, surrogate marker.

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Authors: Weishou Shen, Dong Liu, Di Ji, Haoyun Shen, Naifeng Lin

Abstract:

Based on the field investigation and long term remote sensing data, the dynamics of the alpine wetland in the river basin and their response to climate change were studied. Results showed the alpine wetlands accounted for 3.73% of total basin in 2010. Lake and river appeared an increasing trend in the past 30 years, with an increase of 34.36 % and 24.57%. However, swamp exhibited a tendency of decreasing with 233.74 km2. Annual average temperature, maximum temperature, minimum temperature and precipitation in the river basin all exhibited an increasing trend, whereas relative humidity exhibited a decreasing trend. Ice and snow melting are main reasons of lake and river area enhancement and swamp area descend. There existed 91.78%-97.86% of reduced swamp converted into lakes on the basis of remote sensing image interpretation. China-s government policy of implementing development in the river basin is the major driving force of artificial wetland growth.

Keywords: alpine wetland dynamics, climate change, Yarlung Zangbo River basin

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Authors: B. S. Jatau, Nandom Abu

Abstract:

Structural interpretation of aeromagnetic data and Landsat imagery over the Middle Benue Trough was carried out to determine the depth to basement, delineate the basement morphology and relief, and the structural features within the basin. The aeromagnetic and Landsat data were subjected to various image and data enhancement and transformation routines. Results of the study revealed lineaments with trend directions in the N-S, NE-SW, NWSE and E-W directions, with the NE-SW trends been dominant. The depths to basement within the trough were established to be at 1.8, 0.3 and 0.8km, as shown from the spectral analysis plot. The Source Parameter Imaging (SPI) plot generated showed the centralsouth/ eastern portion of the study area as being deeper in contrast to the western-south-west portion. The basement morphology of the trough was interpreted as having parallel sets of micro-basins which could be considered as grabens and horsts in agreement with the general features interpreted by early workers.

Keywords: Morphology, Middle Benue Trough, Spectral Analysis, Source Parameter Imaging.

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