Search results for: Health information application
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7517

Search results for: Health information application

7127 An Exploratory Study for Seamless Overland Logistics Information Flows and Connection: An In-Depth Case Study of Korea

Authors: Jae Un Jung, Hyun Soo Kim, Doo Hwan Kim

Abstract:

Quick and qualitative services are not new issues anymore in Logistics but those are still important problems along with cost-cutting. Related to the issues, though advanced information technologies are introduced unceasingly from laboratories, yet there is long way to go for smooth and seamless information flows on physical distribution processes in the industrial field. For the reason, the study aims to seek an advanced information delivery and management strategy through an in-depth case study of a Korea intermodal transportation company. It provides an industrial reference and a way to improve the endemic problems of logistics information systems.

Keywords: Exploratory Study, Overland Logistics, Information Flows, Seamless Connectivity.

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7126 Implementation of a Web-Based Wireless ECG Measuring and Recording System

Authors: Onder Yakut, Serdar Solak, Emine Dogru Bolat

Abstract:

Measuring the Electrocardiogram (ECG) signal is an essential process for the diagnosis of the heart diseases. The ECG signal has the information of the degree of how much the heart performs its functions. In medical diagnosis and treatment systems, Decision Support Systems processing the ECG signal are being developed for the use of clinicians while medical examination. In this study, a modular wireless ECG (WECG) measuring and recording system using a single board computer and e-Health sensor platform is developed. In this designed modular system, after the ECG signal is taken from the body surface by the electrodes first, it is filtered and converted to digital form. Then, it is recorded to the health database using Wi-Fi communication technology. The real time access of the ECG data is provided through the internet utilizing the developed web interface.

Keywords: ECG, e-health sensor shield, raspberry Pi, wifi technology.

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7125 Text Summarization for Oil and Gas News Article

Authors: L. H. Chong, Y. Y. Chen

Abstract:

Information is increasing in volumes; companies are overloaded with information that they may lose track in getting the intended information. It is a time consuming task to scan through each of the lengthy document. A shorter version of the document which contains only the gist information is more favourable for most information seekers. Therefore, in this paper, we implement a text summarization system to produce a summary that contains gist information of oil and gas news articles. The summarization is intended to provide important information for oil and gas companies to monitor their competitor-s behaviour in enhancing them in formulating business strategies. The system integrated statistical approach with three underlying concepts: keyword occurrences, title of the news article and location of the sentence. The generated summaries were compared with human generated summaries from an oil and gas company. Precision and recall ratio are used to evaluate the accuracy of the generated summary. Based on the experimental results, the system is able to produce an effective summary with the average recall value of 83% at the compression rate of 25%.

Keywords: Information retrieval, text summarization, statistical approach.

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7124 Piezoelectric Micro-generator Characterization for Energy Harvesting Application

Authors: José E. Q. Souza, Marcio Fontana, Antonio C. C. Lima

Abstract:

This paper presents analysis and characterization of a piezoelectric micro-generator for energy harvesting application. A low-cost experimental prototype was designed to operate as piezoelectric micro-generator in the laboratory. An input acceleration of 9.8m/s2 using a sine signal (peak-to-peak voltage: 1V, offset voltage: 0V) at frequencies ranging from 10Hz to 160Hz generated a maximum average power of 432.4μW (linear mass position = 25mm) and an average power of 543.3μW (angular mass position = 35°). These promising results show that the prototype can be considered for low consumption load application as an energy harvesting micro-generator.

Keywords: Piezoelectric, microgenerator, energy harvesting, cantilever beam.

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7123 Optimization of a Three-Term Backpropagation Algorithm Used for Neural Network Learning

Authors: Yahya H. Zweiri

Abstract:

The back-propagation algorithm calculates the weight changes of an artificial neural network, and a two-term algorithm with a dynamically optimal learning rate and a momentum factor is commonly used. Recently the addition of an extra term, called a proportional factor (PF), to the two-term BP algorithm was proposed. The third term increases the speed of the BP algorithm. However, the PF term also reduces the convergence of the BP algorithm, and optimization approaches for evaluating the learning parameters are required to facilitate the application of the three terms BP algorithm. This paper considers the optimization of the new back-propagation algorithm by using derivative information. A family of approaches exploiting the derivatives with respect to the learning rate, momentum factor and proportional factor is presented. These autonomously compute the derivatives in the weight space, by using information gathered from the forward and backward procedures. The three-term BP algorithm and the optimization approaches are evaluated using the benchmark XOR problem.

Keywords: Neural Networks, Backpropagation, Optimization.

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7122 Enhance Construction Visual As-Built Schedule Management Using BIM Technology

Authors: Shu-Hui Jan, Hui-Ping Tserng, Shih-Ping Ho

Abstract:

Construction project control attempts to obtain real-time as-built schedule information and to eliminate project delays by effectively enhancing dynamic schedule control and management. Suitable platforms for enhancing an as-built schedule visually during the construction phase are necessary and important for general contractors. As the application of building information modeling (BIM) becomes more common, schedule management integrated with the BIM approach becomes essential to enhance visual construction management implementation for the general contractor during the construction phase. To enhance visualization of the updated as-built schedule for the general contractor, this study presents a novel system called the Construction BIM-assisted Schedule Management (ConBIM-SM) system for general contractors in Taiwan. The primary purpose of this study is to develop a web ConBIM-SM system for the general contractor to enhance visual as-built schedule information sharing and efficiency in tracking construction as-built schedule. Finally, the ConBIM-SM system is applied to a case study of a commerce building project in Taiwan to verify its efficacy and demonstrate its effectiveness during the construction phase. The advantages of the ConBIM-SM system lie in improved project control and management efficiency for general contractors, and in providing BIM-assisted as-built schedule tracking and management, to access the most current as-built schedule information through a web browser. The case study results show that the ConBIM-SM system is an effective visual as-built schedule management platform integrated with the BIM approach for general contractors in a construction project.

Keywords: BIM, Building information modeling, construction schedule management, as-built schedule management, BIM schedule updating mechanism.

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7121 Self-Organizing Map Network for Wheeled Robot Movement Optimization

Authors: Boguslaw Schreyer

Abstract:

The paper investigates the application of the Kohonen’s Self-Organizing Map (SOM) to the wheeled robot starting and braking dynamic states. In securing wheeled robot stability as well as minimum starting and braking time, it is important to ensure correct torque distribution as well as proper slope of braking and driving moments. In this paper, a correct movement distribution has been formulated, securing optimum adhesion coefficient and good transversal stability of a wheeled robot. A neural tuner has been proposed to secure the above properties, although most of the attention is attached to the SOM network application. If the delay of the torque application or torque release is not negligible, it is important to change the rising and falling slopes of the torque. The road/surface condition is also paramount in robot dynamic states control. As the road conditions may randomly change in time, application of the SOM network has been suggested in order to classify the actual road conditions.

Keywords: SOM network, torque distribution, torque slope, wheeled robots.

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7120 Information System Integration after Merger and Acquisition in the Banking Industry

Authors: Shang-Ping Lin, Shi-Hwa Lo, Ho-Li Yang

Abstract:

Company mergers and acquisitions reached their peak in the twenty-first century. Mergers and acquisitions have become one of the competitive strategies for external growth. In general, it is believed that mergers and acquisitions can create synergies. However, they require complete information technology system and service integration, especially in the banking industry. Much of the research has focused on performance evaluation, shareholder equity allocation, or even the increase of company market value after the merger and acquisition, whereas few scholars have focused on information system integration post merger and acquisition. This study indicates the role of information systems after a merger and acquisition, explaining the benefits of information system integration using a merger and acquisition case in the banking industry as an example. In addition, we discuss factors that affect the performance of information system integration, and utilize system dynamics to interpret the relationship among factors that affect information system integration performance in the banking industry after a merger and acquisition.

Keywords: Merger and Acquisition, Information SystemIntegration, System Dynamics

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7119 Organization Model of Semantic Document Repository and Search Techniques for Studying Information Technology

Authors: Nhon Do, Thuong Huynh, An Pham

Abstract:

Nowadays, organizing a repository of documents and resources for learning on a special field as Information Technology (IT), together with search techniques based on domain knowledge or document-s content is an urgent need in practice of teaching, learning and researching. There have been several works related to methods of organization and search by content. However, the results are still limited and insufficient to meet user-s demand for semantic document retrieval. This paper presents a solution for the organization of a repository that supports semantic representation and processing in search. The proposed solution is a model which integrates components such as an ontology describing domain knowledge, a database of document repository, semantic representation for documents and a file system; with problems, semantic processing techniques and advanced search techniques based on measuring semantic similarity. The solution is applied to build a IT learning materials management system of a university with semantic search function serving students, teachers, and manager as well. The application has been implemented, tested at the University of Information Technology, Ho Chi Minh City, Vietnam and has achieved good results.

Keywords: document retrieval system, knowledgerepresentation, document representation, semantic search, ontology.

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7118 Telemedicine and Medical Informatics: The Global Approach

Authors: F. Lievens, M. Jordanova

Abstract:

Telemedicine is brought to life by contemporary changes of our world and summarizes the entire range of services that are at the crossroad of traditional healthcare and information technology. It is believed that eHealth can help in solving critical issues of rising costs, care for ageing and housebound population, staff shortage. It is a feasible tool to provide routine as well as specialized health service as it has the potential to improve both the access to and the standard of care. eHealth is no more an optional choice. It has already made quite a way but it still remains a fantastic challenge for the future requiring cooperation and coordination at all possible levels. The strategic objectives of this paper are: 1. To start with an attempt to clarify the mass of terms used nowadays; 2. To answer the question “Who needs eHealth"; 3. To focus on the necessity of bridging telemedicine and medical (health) informatics as well as on the dual relationship between them; as well as 4. To underline the need of networking in understanding, developing and implementing eHealth.

Keywords: E-Health/telemedicine, networking, medical informatics.

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7117 An Integrated Cloud Service of Application Delivery in Virtualized Environments

Authors: Shuen-Tai Wang, Yu-Ching Lin, Hsi-Ya Chang

Abstract:

Virtualization technologies are experiencing a renewed interest as a way to improve system reliability, and availability, reduce costs, and provide flexibility. This paper presents the development on leverage existing cloud infrastructure and virtualization tools. We adopted some virtualization technologies which improve portability, manageability and compatibility of applications by encapsulating them from the underlying operating system on which they are executed. Given the development of application virtualization, it allows shifting the user’s applications from the traditional PC environment to the virtualized environment, which is stored on a remote virtual machine rather than locally. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for online cloud service. Users no longer need to burden the platform maintenances and drastically reduces the overall cost of hardware and software licenses. Moreover, this flexible and web-based application virtualization service represents the next significant step to the mobile workplace, and it lets user executes their applications from virtually anywhere. 

Keywords: Cloud service, application virtualization, virtual machine, elastic environment.

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7116 Selective Encryption using ISMA Cryp in Real Time Video Streaming of H.264/AVC for DVB-H Application

Authors: Jay M. Joshi, Upena D. Dalal

Abstract:

Multimedia information availability has increased dramatically with the advent of video broadcasting on handheld devices. But with this availability comes problems of maintaining the security of information that is displayed in public. ISMA Encryption and Authentication (ISMACryp) is one of the chosen technologies for service protection in DVB-H (Digital Video Broadcasting- Handheld), the TV system for portable handheld devices. The ISMACryp is encoded with H.264/AVC (advanced video coding), while leaving all structural data as it is. Two modes of ISMACryp are available; the CTR mode (Counter type) and CBC mode (Cipher Block Chaining) mode. Both modes of ISMACryp are based on 128- bit AES algorithm. AES algorithms are more complex and require larger time for execution which is not suitable for real time application like live TV. The proposed system aims to gain a deep understanding of video data security on multimedia technologies and to provide security for real time video applications using selective encryption for H.264/AVC. Five level of security proposed in this paper based on the content of NAL unit in Baseline Constrain profile of H.264/AVC. The selective encryption in different levels provides encryption of intra-prediction mode, residue data, inter-prediction mode or motion vectors only. Experimental results shown in this paper described that fifth level which is ISMACryp provide higher level of security with more encryption time and the one level provide lower level of security by encrypting only motion vectors with lower execution time without compromise on compression and quality of visual content. This encryption scheme with compression process with low cost, and keeps the file format unchanged with some direct operations supported. Simulation was being carried out in Matlab.

Keywords: AES-128, CAVLC, H.264, ISMACryp

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7115 Understanding Health Behavior Using Social Network Analysis

Authors: Namrata Mishra

Abstract:

Health of a person plays a vital role in the collective health of his community and hence the well-being of the society as a whole. But, in today’s fast paced technology driven world, health issues are increasingly being associated with human behaviors – their lifestyle. Social networks have tremendous impact on the health behavior of individuals. Many researchers have used social network analysis to understand human behavior that implicates their social and economic environments. It would be interesting to use a similar analysis to understand human behaviors that have health implications. This paper focuses on concepts of those behavioural analyses that have health implications using social networks analysis and provides possible algorithmic approaches. The results of these approaches can be used by the governing authorities for rolling out health plans, benefits and take preventive measures, while the pharmaceutical companies can target specific markets, helping health insurance companies to better model their insurance plans.

Keywords: Health behaviors, social network analysis, directed graph, breadth first search.

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7114 Computer Based Medicine: I - The Future

Authors: Essam Abd-Elrazek

Abstract:

With the rapid growth in business size, today-s businesses orient Throughout thirty years local, national and international experience in medicine as a medical student, junior doctor and eventually Consultant and Professor in Anaesthesia, Intensive Care and Pain Management, I note significant generalised dissatisfaction among medical students and doctors regarding their medical education and practice. We repeatedly hear complaints from patients about the dysfunctional health care system they are dealing with and subsequently the poor medical service that they are receiving. Medical students are bombarded with lectures, tutorials, clinical rounds and various exams. Clinicians are weighed down with a never-ending array of competing duties. Patients are extremely unhappy about the long waiting lists, loss of their records and the continuous deterioration of the health care service. This problem has been reported in different countries by several authors [1,2,3]. In a trial to solve this dilemma, a genuine idea has been suggested implementing computer technology in medicine [2,3]. Computers in medicine are a medium of international communication of the revolutionary advances being made in the application of the computer to the fields of bioscience and medicine [4,5]. The awareness about using computers in medicine has recently increased all over the world. In Misr University for Science & Technology (MUST), Egypt, medical students are now given hand-held computers (Laptop) with Internet facility making their medical education accessible, convenient and up to date. However, this trial still needs to be validated. Helping the readers to catch up with the on going fast development in this interesting field, the author has decided to continue reviewing the literature, exploring the state-of-art in computer based medicine and up dating the medical professionals especially the local trainee Doctors in Egypt. In part I of this review article we will give a general background discussing the potential use of computer technology in the various aspects of the medical field including education, research, clinical practice and the health care service given to patients. Hope this will help starting changing the culture, promoting the awareness about the importance of implementing information technology (IT) in medicine, which is a field in which such help is needed. An international collaboration is recommended supporting the emerging countries achieving this target.

Keywords: Medical Informatics, telemedicine, e-health systems.

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7113 Knowledge Discovery Techniques for Talent Forecasting in Human Resource Application

Authors: Hamidah Jantan, Abdul Razak Hamdan, Zulaiha Ali Othman

Abstract:

Human Resource (HR) applications can be used to provide fair and consistent decisions, and to improve the effectiveness of decision making processes. Besides that, among the challenge for HR professionals is to manage organization talents, especially to ensure the right person for the right job at the right time. For that reason, in this article, we attempt to describe the potential to implement one of the talent management tasks i.e. identifying existing talent by predicting their performance as one of HR application for talent management. This study suggests the potential HR system architecture for talent forecasting by using past experience knowledge known as Knowledge Discovery in Database (KDD) or Data Mining. This article consists of three main parts; the first part deals with the overview of HR applications, the prediction techniques and application, the general view of Data mining and the basic concept of talent management in HRM. The second part is to understand the use of Data Mining technique in order to solve one of the talent management tasks, and the third part is to propose the potential HR system architecture for talent forecasting.

Keywords: HR Application, Knowledge Discovery inDatabase (KDD), Talent Forecasting.

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7112 Battery Grading Algorithm in 2nd-Life Repurposing Li-ion Battery System

Authors: Ya Lv, Benjamin Ong Wei Lin, Wanli Niu, Benjamin Seah Chin Tat

Abstract:

This article presents a methodology that improves reliability and cyclability of 2nd-life Li-ion battery system repurposed as energy storage system (ESS). Most of the 2nd-life retired battery systems in market have module/pack-level state of health (SOH) indicator, which is utilized for guiding appropriate depth of discharge (DOD) in the application of ESS. Due to the lack of cell-level SOH indication, the different degrading behaviors among various cells cannot be identified upon reaching retired status; in the end, considering end of life (EOL) loss and pack-level DOD, the repurposed ESS has to be oversized by > 1.5 times to complement the application requirement of reliability and cyclability. This proposed battery grading algorithm, using non-invasive methodology, is able to detect outlier cells based on historical voltage data and calculate cell-level historical maximum temperature data using semi-analytic methodology. In this way, the individual battery cell in the 2nd-life battery system can be graded in terms of SOH on basis of the historical voltage fluctuation and estimated historical maximum temperature variation. These grades will have corresponding DOD grades in the application of the repurposed ESS to enhance the system reliability and cyclability. In all, this introduced battery grading algorithm is non-invasive, compatible with all kinds of retired Li-ion battery systems which lack of cell-level SOH indication, as well as potentially being embedded into battery management software for preventive maintenance and real-time cyclability optimization.

Keywords: Battery grading algorithm, 2nd-life repurposing battery system, semi-analytic methodology, reliability and cyclability.

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7111 Categorical Clustering By Converting Associated Information

Authors: Dongmin Cai, Stephen S-T Yau

Abstract:

Lacking an inherent “natural" dissimilarity measure between objects in categorical dataset presents special difficulties in clustering analysis. However, each categorical attributes from a given dataset provides natural probability and information in the sense of Shannon. In this paper, we proposed a novel method which heuristically converts categorical attributes to numerical values by exploiting such associated information. We conduct an experimental study with real-life categorical dataset. The experiment demonstrates the effectiveness of our approach.

Keywords: Categorical, Clustering, Converting, Information

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7110 Robust Image Registration Based on an Adaptive Normalized Mutual Information Metric

Authors: Huda Algharib, Amal Algharib, Hanan Algharib, Ali Mohammad Alqudah

Abstract:

Image registration is an important topic for many imaging systems and computer vision applications. The standard image registration techniques such as Mutual information/ Normalized mutual information -based methods have a limited performance because they do not consider the spatial information or the relationships between the neighbouring pixels or voxels. In addition, the amount of image noise may significantly affect the registration accuracy. Therefore, this paper proposes an efficient method that explicitly considers the relationships between the adjacent pixels, where the gradient information of the reference and scene images is extracted first, and then the cosine similarity of the extracted gradient information is computed and used to improve the accuracy of the standard normalized mutual information measure. Our experimental results on different data types (i.e. CT, MRI and thermal images) show that the proposed method outperforms a number of image registration techniques in terms of the accuracy.

Keywords: Image registration, mutual information, image gradients, Image transformations.

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7109 The Advancement of Smart Cushion Product and System Design Enhancing Public Health and Well-Being at Workplace

Authors: Dosun Shin, Assegid Kidane, Pavan Turaga

Abstract:

This research project brings together experts in multiple disciplines to bring product design, sensor design, algorithms, and health intervention studies to develop a product and system that helps reduce the amount of time sitting at the workplace. This paper illustrates ongoing improvements to prototypes the research team developed in initial research; including working prototypes with a software application, which were developed and demonstrated for users. Additional modifications were made to improve functionality, aesthetics, and ease of use, which will be discussed in this paper. Extending on the foundations created in the initial phase, our approach sought to further improve the product by conducting additional human factor research, studying deficiencies in competitive products, testing various materials/forms, developing working prototypes, and obtaining feedback from additional potential users. The solution consisted of an aesthetically pleasing seat cover cushion that easily attaches to common office chairs found in most workplaces, ensuring that a wide variety of people can use the product. The product discreetly contains sensors that track when the user sits on their chair, sending information to a phone app that triggers reminders for users to stand up and move around after sitting for a set amount of time. This paper also presents the analyzed typical office aesthetics and selected materials, colors, and forms that complimented the working environment. Comfort and ease of use remained a high priority as the design team sought to provide a product and system that integrated into the workplace. As the research team continues to test, improve, and implement this solution for the sedentary workplace, the team seeks to create a viable product that acts as an impetus for a more active workday and lifestyle, further decreasing the proliferation of chronic disease and health issues for sedentary working people. This paper illustrates in detail the processes of engineering, product design, methodology, and testing results.

Keywords: Anti-sedentary work behavior, new product development, sensor design, health intervention studies.

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7108 Flexible Cities: A Multisided Spatial Application of Tracking Livability of Urban Environment

Authors: Maria Christofi, George Plastiras, Rafaella Elia, Vaggelis Tsiourtis, Theocharis Theocharides, Miltiadis Katsaros

Abstract:

The rapidly expanding urban areas of the world constitute a challenge of how we need to make the transition to "the next urbanization", which will be defined by new analytical tools and new sources of data. This paper is about the production of a spatial application, the ‘FUMapp’, where space and its initiative will be available literally, in meters, but also abstractly, at a sensed level. While existing spatial applications typically focus on illustrations of the urban infrastructure, the suggested application goes beyond the existing: It investigates how our environment's perception adapts to the alterations of the built environment through a dataset construction of biophysical measurements (eye-tracking, heart beating), and physical metrics (spatial characteristics, size of stimuli, rhythm of mobility). It explores the intersections between architecture, cognition, and computing where future design can be improved and identifies the flexibility and livability of the ‘available space’ of specific examined urban paths.

Keywords: Biophysical data, flexibility of urban, livability, next urbanization, spatial application.

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7107 An Efficient Architecture for Dynamic Customization and Provisioning of Virtual Appliance in Cloud Environment

Authors: Rajendar Kandan, Mohammad Zakaria Alli, Hong Ong

Abstract:

Cloud computing is a business model which provides an easier management of computing resources. Cloud users can request virtual machine and install additional softwares and configure them if needed. However, user can also request virtual appliance which provides a better solution to deploy application in much faster time, as it is ready-built image of operating system with necessary softwares installed and configured. Large numbers of virtual appliances are available in different image format. User can download available appliances from public marketplace and start using it. However, information published about the virtual appliance differs from each providers leading to the difficulty in choosing required virtual appliance as it is composed of specific OS with standard software version. However, even if user choses the appliance from respective providers, user doesn’t have any flexibility to choose their own set of softwares with required OS and application. In this paper, we propose a referenced architecture for dynamically customizing virtual appliance and provision them in an easier manner. We also add our experience in integrating our proposed architecture with public marketplace and Mi-Cloud, a cloud management software.

Keywords: Cloud computing, marketplace, virtualization, virtual appliance.

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7106 First Aid Application on Mobile Device

Authors: Komwit Surachat, Supasit Kajkamhaeng, Kasikrit Damkliang, Watanyoo Tiprat, Taninnuch Wacharanimit

Abstract:

An accident is an unexpected and unplanned situation that happens and affects human in a negative outcome. The accident can cause an injury to a human biological organism. Thus, the provision of initial care for an illness or injury is very important move to prepare the patients/victims before sending to the doctor. In this paper, a First Aid Application is developed to give some directions for preliminary taking care of patient/victim via Android mobile device. Also, the navigation function using Google Maps API is implemented in this paper for searching a suitable path to the nearest hospital. Therefore, in the emergency case, this function can be activated and navigate patients/victims to the hospital with the shortest path.

Keywords: First Aid Application, Android, Google Maps API, Navigation System.

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7105 Use XML Format like a Model of Data Backup

Authors: Souleymane Oumtanaga, Kadjo Tanon Lambert, Koné Tiémoman, Tety Pierre, Dowa N’sreke Florent

Abstract:

Nowadays data backup format doesn-t cease to appear raising so the anxiety on their accessibility and their perpetuity. XML is one of the most promising formats to guarantee the integrity of data. This article suggests while showing one thing man can do with XML. Indeed XML will help to create a data backup model. The main task will consist in defining an application in JAVA able to convert information of a database in XML format and restore them later.

Keywords: Backup, Proprietary format, parser, syntactic tree.

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7104 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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7103 A Utilitarian Approach to Modeling Information Flows in Social Networks

Authors: Usha Sridhar, Sridhar Mandyam

Abstract:

We propose a multi-agent based utilitarian approach to model and understand information flows in social networks that lead to Pareto optimal informational exchanges. We model the individual expected utility function of the agents to reflect the net value of information received. We show how this model, adapted from a theorem by Karl Borch dealing with an actuarial Risk Exchange concept in the Insurance industry, can be used for social network analysis. We develop a utilitarian framework that allows us to interpret Pareto optimal exchanges of value as potential information flows, while achieving a maximization of a sum of expected utilities of information of the group of agents. We examine some interesting conditions on the utility function under which the flows are optimal. We illustrate the promise of this new approach to attach economic value to information in networks with a synthetic example.

Keywords: Borch's Theorem , Economic value of information, Information Exchange, Pareto Optimal Solution, Social Networks, Utility Functions

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7102 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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7101 The Application of Hadamard Matrixes in the SNR Enhancement of Optical Time-Domain Reflectometry(OTDR)

Authors: Mingyu Zhong, Yi Xie

Abstract:

Results in one field necessarily give insight into the others, and all have much potential for scientific and technological application. The Hadamard-transform technique once been applied to the spectrometry also has its use in the SNR Enhancement of OTDR. In this report, a new set of code (Simplex-codes) is discussed and where the addition gain of SNR come from is implied.

Keywords: Hadamard-transform, matrixes, averaging, opticaltime-domain reflectometry (OTDR).

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7100 Web Application Security, Attacks and Mitigation

Authors: Ayush Chugh, Gaurav Gupta

Abstract:

Today’s technology is heavily dependent on web applications. Web applications are being accepted by users at a very rapid pace. These have made our work efficient. These include webmail, online retail sale, online gaming, wikis, departure and arrival of trains and flights and list is very long. These are developed in different languages like PHP, Python, C#, ASP.NET and many more by using scripts such as HTML and JavaScript. Attackers develop tools and techniques to exploit web applications and legitimate websites. This has led to rise of web application security; which can be broadly classified into Declarative Security and Program Security. The most common attacks on the applications are by SQL Injection and XSS which give access to unauthorized users who totally damage or destroy the system. This paper presents a detailed literature description and analysis on Web Application Security, examples of attacks and steps to mitigate the vulnerabilities.

Keywords: Attacks, Injection, JavaScript, SQL, Vulnerability, XSS.

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7099 Framework for Spare Inventory Management

Authors: Eman M. Wahba, Noha M. Galal, Khaled S. El-Kilany

Abstract:

Spare parts inventory management is one of the major areas of inventory research. Analysis of recent literature showed that an approach integrating spare parts classification, demand forecasting, and stock control policies is essential; however, adapting this integrated approach is limited. This work presents an integrated framework for spare part inventory management and an Excel based application developed for the implementation of the proposed framework. A multi-criteria analysis has been used for spare classification. Forecasting of spare parts- intermittent demand has been incorporated into the application using three different forecasting models; namely, normal distribution, exponential smoothing, and Croston method. The application is also capable of running with different inventory control policies. To illustrate the performance of the proposed framework and the developed application; the framework is applied to different items at a service organization. The results achieved are presented and possible areas for future work are highlighted.

Keywords: Demand forecasting, intermittent demand, inventory management, integrated approach, spare parts, spare part classification

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7098 A Proposal for U-City (Smart City) Service Method Using Real-Time Digital Map

Authors: SangWon Han, MuWook Pyeon, Sujung Moon, DaeKyo Seo

Abstract:

Recently, technologies based on three-dimensional (3D) space information are being developed and quality of life is improving as a result. Research on real-time digital map (RDM) is being conducted now to provide 3D space information. RDM is a service that creates and supplies 3D space information in real time based on location/shape detection. Research subjects on RDM include the construction of 3D space information with matching image data, complementing the weaknesses of image acquisition using multi-source data, and data collection methods using big data. Using RDM will be effective for space analysis using 3D space information in a U-City and for other space information utilization technologies.

Keywords: RDM, multi-source data, big data, U-City.

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