Search results for: fiscal rules

Authors: Mohamed Saad Ahmed Hussien

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This paper discusses the risk management in Islamic banks and aims to determine the difference in the practices and methods of risk management in those banks compared to the conventional banks, and to make a case study of the biggest Islamic bank in Egypt (Faisal Islamic Bank of Egypt) to identify the most important financial risks faced and how to manage those risks. It was found that Islamic banks face two types of risks. The first type is similar to the risks in conventional banks; the second type is the additional risks which facing the Islamic banks only as a result of some Islamic modes of financing. With regard to the risk management, Islamic banks such as conventional banks applied the regulatory rules issued by the Central Banks and the Basel Committee; Islamic banks also applied the instructions and procedures issued by the Islamic Financial Services Board (IFSB). Also, Islamic banks are similar to the conventional banks in the practices and methods which they use to manage the risks. And there are some factors that may affect the risk management in Islamic banks, such as the size of the bank and the efficiency of the administration and the staff of the bank.

Keywords: Conventional banks, Faisal Islamic Bank of Egypt, Islamic banks, risk management.

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Authors: Fahd Sabry Esmail, M. Badr Senousy, Mohamed Ragaie

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In recent years, there has been an explosion in the rate of using technology that help discovering the diseases. For example, DNA microarrays allow us for the first time to obtain a "global" view of the cell. It has great potential to provide accurate medical diagnosis, to help in finding the right treatment and cure for many diseases. Various classification algorithms can be applied on such micro-array datasets to devise methods that can predict the occurrence of Leukemia disease. In this study, we compared the classification accuracy and response time among eleven decision tree methods and six rule classifier methods using five performance criteria. The experiment results show that the performance of Random Tree is producing better result. Also it takes lowest time to build model in tree classifier. The classification rules algorithms such as nearest- neighbor-like algorithm (NNge) is the best algorithm due to the high accuracy and it takes lowest time to build model in classification.

Keywords: Data mining, classification techniques, decision tree, classification rule, leukemia diseases, microarray data.

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Authors: R. Sharma, M. Gopal

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Markov games can be effectively used to design controllers for nonlinear systems. The paper presents two novel controller design algorithms by incorporating ideas from gametheory literature that address safety and consistency issues of the 'learned' control strategy. A more widely used approach for controller design is the H∞ optimal control, which suffers from high computational demand and at times, may be infeasible. We generate an optimal control policy for the agent (controller) via a simple Linear Program enabling the controller to learn about the unknown environment. The controller is facing an unknown environment and in our formulation this environment corresponds to the behavior rules of the noise modeled as the opponent. Proposed approaches aim to achieve 'safe-consistent' and 'safe-universally consistent' controller behavior by hybridizing 'min-max', 'fictitious play' and 'cautious fictitious play' approaches drawn from game theory. We empirically evaluate the approaches on a simulated Inverted Pendulum swing-up task and compare its performance against standard Q learning.

Keywords: Fictitious Play, Cautious Fictitious Play, InvertedPendulum, Controller, Markov Games, Mobile Robot.

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Authors: Gabriele Cecchetti, Anna Lina Ruscelli, Filippo Cugini, Piero Castoldi

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European Rail Traffic Management System (ERTMS) is the European reference for interoperable and safer signaling systems to efficiently manage trains running. If implemented, it allows trains cross seamlessly intra-European national borders. ERTMS has defined a secure communication protocol, EURORADIO, based on open communication networks. Its RadioInfill function can improve the reaction of the signaling system to changes in line conditions, avoiding unnecessary braking: its advantages in terms of power saving and travel time has been analyzed. In this paper a software implementation of the EURORADIO protocol with RadioInfill for ERTMS Level 1 using GSM-R is illustrated as part of the SR-Secure Italian project. In this building-blocks architecture the EURORADIO layers communicates together through modular Application Programm Interfaces. Security coding rules and railway industry requirements specified by EN 50128 standard have been respected. The proposed implementation has successfully passed conformity tests and has been tested on a computer-based simulator.

Keywords: ERTMS, ETCS signalling, EURORADIO protocol, radio infill function.

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Authors: Yasmeen A. S. Essawy, Khaled Nassar

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With the rapid increase of complexity in the building industry, professionals in the A/E/C industry were forced to adopt Building Information Modeling (BIM) in order to enhance the communication between the different project stakeholders throughout the project life cycle and create a semantic object-oriented building model that can support geometric-topological analysis of building elements during design and construction. This paper presents a model that extracts topological relationships and geometrical properties of building elements from an existing fully designed BIM, and maps this information into a directed acyclic Elemental Graph Data Model (EGDM). The model incorporates BIM-based search algorithms for automatic deduction of geometrical data and topological relationships for each building element type. Using graph search algorithms, such as Depth First Search (DFS) and topological sortings, all possible construction sequences can be generated and compared against production and construction rules to generate an optimized construction sequence and its associated schedule. The model is implemented in a C# platform.

Keywords: Building information modeling, elemental graph data model, geometric and topological data models, and graph theory.

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Authors: Parvinder S. Sandhu, Hardeep Singh

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Automatic reusability appraisal could be helpful in evaluating the quality of developed or developing reusable software components and in identification of reusable components from existing legacy systems; that can save cost of developing the software from scratch. But the issue of how to identify reusable components from existing systems has remained relatively unexplored. In this paper, we have mentioned two-tier approach by studying the structural attributes as well as usability or relevancy of the component to a particular domain. Latent semantic analysis is used for the feature vector representation of various software domains. It exploits the fact that FeatureVector codes can be seen as documents containing terms -the idenifiers present in the components- and so text modeling methods that capture co-occurrence information in low-dimensional spaces can be used. Further, we devised Neuro- Fuzzy hybrid Inference System, which takes structural metric values as input and calculates the reusability of the software component. Decision tree algorithm is used to decide initial set of fuzzy rules for the Neuro-fuzzy system. The results obtained are convincing enough to propose the system for economical identification and retrieval of reusable software components.

Keywords: Clustering, ID3, LSA, Neuro-fuzzy System, SVD

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Authors: Nuray Gökçek Karaca, Berrin Gökçek

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Employers occupational safety and health training obligations are regulated in 89/391/EEC Framework Directive and also in 6331 numbered Occupational Health and Safety Law in Turkey. The main objective of this research is to determine and evaluate the employers’ occupational health and safety training obligations in Framework Directive in comparison with the 6331 numbered Occupational Health and Safety Law and to examine training principles in Turkey. For this purpose, employers’ occupational health and safety training obligations examined in Framework Directive and Occupational Health and Safety Law. This study carried out through comparative scanning model and literature model. The research data were collected through European Agency and ministry legislations. As a result, employers’ occupational health and safety training obligations in the 6331 numbered Occupational Health and Safety Law are compatible with the 89/391/EEC numbered Framework Directive and training principles are determined by in different ways like the trained workers, training issues, training period, training time and trainers. In this study, employers’ training obligations are evaluated in detail.

Keywords: Directive, occupational health and safety, training.

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Authors: M. Sedighizadeh, A. Rezazadeh

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A self tuning PID control strategy using reinforcement learning is proposed in this paper to deal with the control of wind energy conversion systems (WECS). Actor-Critic learning is used to tune PID parameters in an adaptive way by taking advantage of the model-free and on-line learning properties of reinforcement learning effectively. In order to reduce the demand of storage space and to improve the learning efficiency, a single RBF neural network is used to approximate the policy function of Actor and the value function of Critic simultaneously. The inputs of RBF network are the system error, as well as the first and the second-order differences of error. The Actor can realize the mapping from the system state to PID parameters, while the Critic evaluates the outputs of the Actor and produces TD error. Based on TD error performance index and gradient descent method, the updating rules of RBF kernel function and network weights were given. Simulation results show that the proposed controller is efficient for WECS and it is perfectly adaptable and strongly robust, which is better than that of a conventional PID controller.

Keywords: Wind energy conversion systems, reinforcementlearning; Actor-Critic learning; adaptive PID control; RBF network.

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Authors: Claudio D'Alonzo

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According to recent tendencies, progress on resource efficiency is possible and it will lead to economic, environmental, and social benefits. The passage to a circular economy system, in which all the materials and energy will maintain their value for as long as possible, waste is reduced and only a few resources are used, is one of the most relevant parts of the European Union's environmental policy to develop a sustainable, competitive and low-carbon economy. The concept of circular economy is to be found in Decision 1386/2013/EU of the European Parliament and of the Council on a General Union Environment Action Programme to 2020 named “Living well, within the limits of our planet”. To modernise waste management systems in the Union and to consolidate the European model as one of the most effective in the world, a revised waste legislative framework entered into force in July 2018. Regarding the Italian legislation, the laws to be modified are the Legislative Decree 3 April 2006, n. 152 and the laws ruling waste management, end-of-waste, by-products and, the regulatory principles regarding circular economy. European rules on end-of-waste are not fully harmonised and so there are legal challenges. The target to be achieved is full consistency between the laws implementing waste and chemicals policies. Only in this way, materials will be safe, fit-for-purpose and designed for durability; additionally, they will have a low environmental impact.

Keywords: Circular economy, end-of-waste, legislation, secondary raw materials.

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Authors: Kamalendu Pal

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This paper describes the main features of a knowledge-based system evaluation method. System evaluation is placed in the context of a hybrid legal decision-support system, Advisory Support for Home Settlement in Divorce (ASHSD). Legal knowledge for ASHSD is represented in two forms, as rules and previously decided cases. Besides distinguishing the two different forms of knowledge representation, the paper outlines the actual use of these forms in a computational framework that is designed to generate a plausible solution for a given case, by using rule-based reasoning (RBR) and case-based reasoning (CBR) in an integrated environment. The nature of suitability assessment of a solution has been considered as a multiple criteria decision-making process in ASHAD evaluation. The evaluation was performed by a combination of discussions and questionnaires with different user groups. The answers to questionnaires used in this evaluations method have been measured as a fuzzy linguistic term. The finding suggests that fuzzy linguistic evaluation is practical and meaningful in knowledge-based system development purpose. 

Keywords: Case-based reasoning, decision-support system, fuzzy linguistic term, rule-based reasoning, system evaluation.

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Authors: Stella Y. Ng, John B. Peacock, Kay Chuan Tan

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This paper discusses the use of a computerized test to measure the decision-making abilities of teenage basketball players in Singapore. There are five sections in this test – Competitive state anxiety inventory-2 (CSAI-2) questionnaire (measures player’s cognitive anxiety, somatic anxiety and self-confidence), Corsi block-tapping task (measures player’s short-term spatial memory), situation awareness global assessment technique (SAGAT) (measures players’ situation awareness in a basketball game), multiple choice questions on basketball knowledge (measures players’ knowledge of basketball rules and concepts), and lastly, a learning test that requires participants to recall and recognize basketball set plays (measures player’s ability to learn and recognize set plays). A total of 25 basketball players, aged 14 to 16 years old, from three secondary school teams participated in this experiment. The results that these basketball players obtained from this cognitive test were then used to compare with their physical fitness and basketball performance.

Keywords: Basketball, cognitive abilities, computerized test, decision-making.

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Authors: M. H. M. Zin, N. L. N. Ibrahim, M. F. M. Zain, M. Jamil

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Located within the tropical belt region, there are certain rules which should implemented in creating a passive sustainable housing design in Malaysia. Traditional Malay house possess a strong character with certain special spaces to create a sustainable house which suit to the tropical climate in Malaysia. One of the special space known as verandah or serambi gantung, create various advantages in solving various issues. However, this special space is not extremely being applied currently which produce major issues in term of social and environmental aspects. Hence, this phenomena create a negative impact to the occupant while Malaysia already has a best housing design previously. Therefore, this paper aims to explore both of the main issues mentioned above and reveal the advantages of implementing verandah into passive sustainable housing design in Malaysia. A systematic literature review is the main methodology in this research to identify the various advantages about verandah.. The study reveals that verandah is the best solution in term of social and environmental issues and should be implemented in current housing design in Malaysia.

Keywords: Tropical climate, traditional Malay house, verandah, passive sustainable housing design

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Authors: Min Min Swe Zin

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This paper introduces the foundations of Bayesian probability theory and Bayesian decision method. The main goal of Bayesian decision theory is to minimize the expected loss of a decision or minimize the expected risk. The purposes of this study are to review the decision process on the issue of flood occurrences and to suggest possible process for decision improvement. This study examines the problem structure of flood occurrences and theoretically explicates the decision-analytic approach based on Bayesian decision theory and application to flood occurrences in Environmental Engineering. In this study, we will discuss about the flood occurrences upon an annual maximum water level in cm, 43-year record available from 1965 to 2007 at the gauging station of Sagaing on the Ayeyarwady River with the drainage area - 120193 sq km by using Bayesian decision method. As a result, we will discuss the loss and risk of vast areas of agricultural land whether which will be inundated or not in the coming year based on the two standard maximum water levels during 43 years. And also we forecast about that lands will be safe from flood water during the next 10 years.

Keywords: Bayesian decision method, conditional binomial distribution, minimax rules, prior beta distribution.

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Authors: Seo-Hee Kim, Kee-Won Kim, Seung-Hoon Kim

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The most important elements of a novel are the characters, events and background. The background represents the time, place and situation that character appears, and conveys event and atmosphere more realistically. If readers have the proper knowledge about background of novels, it may be helpful for understanding the atmosphere of a novel and choosing a novel that readers want to read. In this paper, we are targeting Korean historical novels because spatio-temporal background especially performs an important role in historical novels among the genre of Korean novels. To the best of our knowledge, we could not find previous study that was aimed at Korean novels. In this paper, we build a Korean historical national dictionary. Our dictionary has historical places and temple names of kings over many generations as well as currently existing spatial words or temporal words in Korean history. We also present a method for recognizing spatio-temporal background based on patterns of phrasal words in Korean sentences. Our rules utilize postposition for spatial background recognition and temple names for temporal background recognition. The knowledge of the recognized background can help readers to understand the flow of events and atmosphere, and can use to visualize the elements of novels.

Keywords: Data mining, Korean historical novels, Korean linguistic feature, spatio-temporal background.

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Authors: Cheng Li, Jie Shen, Yutian Tang

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Embracing the upcoming era of urbanization with the challenges of limitation of resources, disappearing cultural identities and conflicts among different groups of stakeholders, new integrated approaches are offered in our urban practice to help decision-makers and stakeholders frame and develop well-conceived, practical strategies for urban developing trajectories to approach urban-level sustainability in multiple social, cultural, ecological dimensions. Through bottom-up participation, we take advantage of tourism and leisure industries as driving forces for urbanization in China to promote integrated sustainable systems, with the hope of approaching both historical and ecological aspects of urban sustainability; and also thanks to top-down participation, we have codes, standards and rules established by the governments to strengthen the implementation of ecological urban sustainability. The results are monitored and evaluated experimentally and multidimensionally and the sustainable systems we constructed with local stakeholder groups turned out to be effective. The presentation of our selected projects would indicate our different focuses on urban sustainability.

Keywords: Urban sustainability, integrated urban strategy, tourism and leisure industries, history, modern technology.

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Authors: Teklu Urgessa, Wookjae Maeng, Joong Seek Lee

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Application of five implementations of three data mining classification techniques was experimented for extracting important insights from tourism data. The aim was to find out the best performing algorithm among the compared ones for tourism knowledge discovery. Knowledge discovery process from data was used as a process model. 10-fold cross validation method is used for testing purpose. Various data preprocessing activities were performed to get the final dataset for model building. Classification models of the selected algorithms were built with different scenarios on the preprocessed dataset. The outperformed algorithm tourism dataset was Random Forest (76%) before applying information gain based attribute selection and J48 (C4.5) (75%) after selection of top relevant attributes to the class (target) attribute. In terms of time for model building, attribute selection improves the efficiency of all algorithms. Artificial Neural Network (multilayer perceptron) showed the highest improvement (90%). The rules extracted from the decision tree model are presented, which showed intricate, non-trivial knowledge/insight that would otherwise not be discovered by simple statistical analysis with mediocre accuracy of the machine using classification algorithms.

Keywords: Classification algorithms; data mining; tourism; knowledge discovery.

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Authors: Elham Ahmadi, Roshaali Khaturia, Pardis Sahraei, Mohammad Niyayesh, Omid Fatahi Valilai

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Nowadays, Information Technology (IT) is changing the way traditional enterprise management concepts work. One of the most dominant IT achievements is the Blockchain Technology. This technology enables the distributed collaboration of stakeholders for their interactions while fulfilling the security and consensus rules among them. This paper has focused on the application of Blockchain technology to enhance one of traditional inventory management models. The Vendor Managed Inventory (VMI) has been considered one of the most efficient mechanisms for vendor inventory planning by the suppliers. While VMI has brought competitive advantages for many industries, however its centralized mechanism limits the collaboration of a pool of suppliers and vendors simultaneously. This paper has studied the recent research for VMI application in industries and also has investigated the applications of Blockchain technology for decentralized collaboration of stakeholders. Focusing on sustainability issue for total supply chain consisting suppliers and vendors, it has proposed a Blockchain based VMI conceptual model. The different capabilities of this model for enabling the collaboration of stakeholders while maintaining the competitive advantages and sustainability issues have been discussed.

Keywords: Vendor Managed Inventory, Blockchain Technology, supply chain planning, sustainability.

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Authors: Eleni Galiotou, Angela Ralli

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In this paper we propose a computational model for the representation and processing of morpho-phonological phenomena in a natural language, like Modern Greek. We aim at a unified treatment of inflection, compounding, and word-internal phonological changes, in a model that is used for both analysis and generation. After discussing certain difficulties cuase by well-known finitestate approaches, such as Koskenniemi-s two-level model [7] when applied to a computational treatment of compounding, we argue that a morphology-based model provides a more adequate account of word-internal phenomena. Contrary to the finite state approaches that cannot handle hierarchical word constituency in a satisfactory way, we propose a unification-based word grammar, as the nucleus of our strategy, which takes into consideration word representations that are based on affixation and [stem stem] or [stem word] compounds. In our formalism, feature-passing operations are formulated with the use of the unification device, and phonological rules modeling the correspondence between lexical and surface forms apply at morpheme boundaries. In the paper, examples from Modern Greek illustrate our approach. Morpheme structures, stress, and morphologically conditioned phoneme changes are analyzed and generated in a principled way.

Keywords: Morpho-Phonology, Natural Language Processing.

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Authors: Xiaoyun Zhao, Rami Darwish, Anna Pernestål

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Automated vehicles (AVs) have the potential to enhance road capacity, improving road safety and traffic efficiency. Research and development on AVs have been going on for many years. However, when the complicated traffic rules and real situations interacted, AVs fail to make decisions on contradicting situations, and are not able to have control in all conditions due to highly dynamic driving scenarios. This limits AVs’ usage and restricts the full potential benefits that they can bring. Furthermore, regulations, infrastructure development, and public acceptance cannot keep up at the same pace as technology breakthroughs. Facing these challenges, this paper proposes automated vehicle traffic control tower (AVTCT) acting as a safe, efficient and integrated solution for AV control. It introduces a concept of AVTCT for control, management, decision-making, communication and interaction with various aspects in transportation. With the prototype demonstrations and simulations, AVTCT has the potential to overcome the control challenges with AVs and can facilitate AV reaching their full potential. Possible functionalities, benefits as well as challenges of AVTCT are discussed, which set the foundation for the conceptual model, simulation and real application of AVTCT.

Keywords: Automated vehicle, connectivity and automation, intelligent transport system, traffic control, traffic safety.

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Authors: George Yungchih Wang

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For decades financial economists have been attempted to determine the optimal investment policy by recognizing the option value embedded in irreversible investment whose project value evolves as a geometric Brownian motion (GBM). This paper aims to examine the effects of the optimal investment trigger and of the misspecification of stochastic processes on investment in real options applications. Specifically, the former explores the consequence of adopting optimal investment rules on the distributions of corporate value under the correct assumption of stochastic process while the latter analyzes the influence on the distributions of corporate value as a result of the misspecification of stochastic processes, i.e., mistaking an alternative process as a GBM. It is found that adopting the correct optimal investment policy may increase corporate value by shifting the value distribution rightward, and the misspecification effect may decrease corporate value by shifting the value distribution leftward. The adoption of the optimal investment trigger has a major impact on investment to such an extent that the downside risk of investment is truncated at the project value of zero, thereby moving the value distributions rightward. The analytical framework is also extended to situations where collection lags are in place, and the result indicates that collection lags reduce the effects of investment trigger and misspecification on investment in an opposite way.

Keywords: GBM, real options, investment trigger, misspecification, collection lags

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Authors: M. Okeke, A. Blyth

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Industrial Control Systems (ICS) such as Supervisory Control And Data Acquisition (SCADA) can be seen in many different critical infrastructures, from nuclear management to utility, medical equipment, power, waste and engine management on ships and planes. The role SCADA plays in critical infrastructure has resulted in a call to secure them. Many lives depend on it for daily activities and the attack vectors are becoming more sophisticated. Hence, the security of ICS is vital as malfunction of it might result in huge risk. This paper describes how the application of Prey Predator (PP) approach in flocks of birds could enhance the detection of malicious activities on ICS. The PP approach explains how these animals in groups or flocks detect predators by following some simple rules. They are not necessarily very intelligent animals but their approach in solving complex issues such as detection through corporation, coordination and communication worth emulating. This paper will emulate flocking behavior seen in birds in detecting predators. The PP approach will adopt six nearest bird approach in detecting any predator. Their local and global bests are based on the individual detection as well as group detection. The PP algorithm was designed following MapReduce methodology that follows a Split Detection Convergence (SDC) approach.

Keywords: Industrial control systems, prey predator, SCADA, SDC.

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Authors: Parvinder S. Sandhu, Hardeep Singh

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The requirement to improve software productivity has promoted the research on software metric technology. There are metrics for identifying the quality of reusable components but the function that makes use of these metrics to find reusability of software components is still not clear. These metrics if identified in the design phase or even in the coding phase can help us to reduce the rework by improving quality of reuse of the component and hence improve the productivity due to probabilistic increase in the reuse level. CK metric suit is most widely used metrics for the objectoriented (OO) software; we critically analyzed the CK metrics, tried to remove the inconsistencies and devised the framework of metrics to obtain the structural analysis of OO-based software components. Neural network can learn new relationships with new input data and can be used to refine fuzzy rules to create fuzzy adaptive system. Hence, Neuro-fuzzy inference engine can be used to evaluate the reusability of OO-based component using its structural attributes as inputs. In this paper, an algorithm has been proposed in which the inputs can be given to Neuro-fuzzy system in form of tuned WMC, DIT, NOC, CBO , LCOM values of the OO software component and output can be obtained in terms of reusability. The developed reusability model has produced high precision results as expected by the human experts.

Keywords: CK-Metric, ID3, Neuro-fuzzy, Reusability.

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Authors: Ashwag O. Maghraby, Nida N. Khan, Hosnia A. Ahmed, Ghufran N. Brohi, Hind F. Assouli, Jawaher S. Melibari

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The Arabic language is one of the most important languages. Learning it is so important for many people around the world because of its religious and economic importance and the real challenge lies in practicing it without grammatical or syntactical mistakes. This research focused on detecting and correcting the syntactic mistakes of Arabic syntax according to their position in the sentence and focused on two of the main syntactical rules in Arabic: Dual and Plural. It analyzes each sentence in the text, using Stanford CoreNLP morphological analyzer and machine-learning approach in order to detect the syntactical mistakes and then correct it. A prototype of the proposed system was implemented and evaluated. It uses support vector machine (SVM) algorithm to detect Arabic grammatical errors and correct them using the rule-based approach. The prototype system has a far accuracy 81%. In general, it shows a set of useful grammatical suggestions that the user may forget about while writing due to lack of familiarity with grammar or as a result of the speed of writing such as alerting the user when using a plural term to indicate one person.

Keywords: Arabic Language acquisition and learning, natural language processing, morphological analyzer, part-of-speech.

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Authors: Adel Sabry Eesa, Adnan Mohsin Abdulazeez Brifcani, Zeynep Orman

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Feature selection has been used in many fields such as classification, data mining and object recognition and proven to be effective for removing irrelevant and redundant features from the original dataset. In this paper, a new design of distributed intrusion detection system using a combination feature selection model based on bees and decision tree. Bees algorithm is used as the search strategy to find the optimal subset of features, whereas decision tree is used as a judgment for the selected features. Both the produced features and the generated rules are used by Decision Making Mobile Agent to decide whether there is an attack or not in the networks. Decision Making Mobile Agent will migrate through the networks, moving from node to another, if it found that there is an attack on one of the nodes, it then alerts the user through User Interface Agent or takes some action through Action Mobile Agent. The KDD Cup 99 dataset is used to test the effectiveness of the proposed system. The results show that even if only four features are used, the proposed system gives a better performance when it is compared with the obtained results using all 41 features.

Keywords: Distributed intrusion detection system, mobile agent, feature selection, Bees Algorithm, decision tree.

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Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: Corporate Social Responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics.

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Authors: Harleen Kaur

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Knowledge Discovery in Databases (KDD) is the process of extracting previously unknown, hidden and interesting patterns from a huge amount of data stored in databases. Data mining is a stage of the KDD process that aims at selecting and applying a particular data mining algorithm to extract an interesting and useful knowledge. It is highly expected that data mining methods will find interesting patterns according to some measures, from databases. It is of vital importance to define good measures of interestingness that would allow the system to discover only the useful patterns. Measures of interestingness are divided into objective and subjective measures. Objective measures are those that depend only on the structure of a pattern and which can be quantified by using statistical methods. While, subjective measures depend only on the subjectivity and understandability of the user who examine the patterns. These subjective measures are further divided into actionable, unexpected and novel. The key issues that faces data mining community is how to make actions on the basis of discovered knowledge. For a pattern to be actionable, the user subjectivity is captured by providing his/her background knowledge about domain. Here, we consider the actionability of the discovered knowledge as a measure of interestingness and raise important issues which need to be addressed to discover actionable knowledge.

Keywords: Data Mining Community, Knowledge Discovery inDatabases (KDD), Interestingness, Subjective Measures, Actionability.

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Authors: Farbod Behnaminia, Saeed Samet

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The COVID-19 pandemic has paralyzed many lives until a vaccine has been available, which caused the so-called "new normal". COVID-19 is an infectious disease. It can cause significant illness or death in anyone. Governments and health officials tried to impose rules and regulations to avoid and slow down transmission. Therefore, software engineers worldwide developed applications to trace and track patients’ movements and notify others, mainly using Bluetooth. In this way, everyone could be informed whether they came in close contact with someone who has COVID-19 and take proper safety precautions. Because most of the applications use technologies that can potentially reveal the user’s identity and location, researchers have debated privacy preservation and how to improve user privacy during such pandemics. We conducted a comprehensive evaluation of the literature by looking for papers in the relevant field and dividing them into pre- and post-pandemic systems. Additionally, we discussed the many uses of blockchain technology in pandemic control. We found that two major obstacles facing blockchain implementation across many healthcare systems are scalability and privacy. The Polkadot platform is presented, along with a review of its efficacy in tackling current concerns. A more scalable healthcare system is achievable in near future using Polkadot as well as a much more privacy-preserving environment.

Keywords: Blockchain, Electronic Record Management, EHR, Privacy-Preserving, patient tracking, COVID-19, trust and confidence, Polkadot.

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Authors: Sulaiman Al Amro

Abstract:

There are currently considerable challenges concerning data security and privacy, particularly in relation to modern technologies. This includes the virtual world known as the Metaverse, which consists of a virtual space that integrates various technologies, and therefore susceptible to cyber threats such as malware, phishing, and identity theft. This has led recent studies to propose the development of Metaverse forensic frameworks and the integration of advanced technologies, including machine learning for intrusion detection and security. In this context, the application of first-order logic offers a formal and systematic approach to defining the conditions of cyberattacks, thereby contributing to the development of effective detection mechanisms. In addition, formalizing the rules and patterns of cyber threats has the potential to enhance the overall security posture of the Metaverse and thus the integrity and safety of this virtual environment. The current paper focuses on the primary actions employed by avatars for potential attacks, including Interval Temporal Logic (ITL) and behavior-based detection to detect an avatar’s abnormal activities within the Metaverse. The research established that the proposed framework attained an accuracy of 92.307%, resulting in the experimental results demonstrating the efficacy of ITL, including its superior performance in addressing the threats posed by avatars within the Metaverse domain.

Keywords: Cyberattacks, detection, first-order logic, Metaverse, privacy, security.

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Authors: M.Saleem Khan, Khaled Benkrid

Abstract:

This paper presents a time control liquids mixing system in the tanks as an application of fuzzy time control discrete model. The system is designed for a wide range of industrial applications. The simulation design of control system has three inputs: volume, viscosity, and selection of product, along with the three external control adjustments for the system calibration or to take over the control of the system autonomously in local or distributed environment. There are four controlling elements: rotatory motor, grinding motor, heating and cooling units, and valves selection, each with time frame limit. The system consists of three controlled variables measurement through its sensing mechanism for feed back control. This design also facilitates the liquids mixing system to grind certain materials in tanks and mix with fluids under required temperature controlled environment to achieve certain viscous level. Design of: fuzzifier, inference engine, rule base, deffuzifiers, and discrete event control system, is discussed. Time control fuzzy rules are formulated, applied and tested using MATLAB simulation for the system.

Keywords: Fuzzy time control, industrial application and timecontrol systems, adjustment of Fuzzy system, liquids mixing system, design of fuzzy time control DEV system.

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Authors: Pathinathan Theresanathan, Ajay Minj

Abstract:

Ignatian Discernment Process (IDP) is an intense decision-making tool to decide on life-issues. Decisions are influenced by various factors outside of the decision maker and inclination within. This paper develops IDP in the context of Fuzzy Multi-criteria Decision Making (FMCDM) process. Extended VIKOR method is a decision-making method which encompasses even conflict situations and accommodates weightage to various issues. Various aspects of IDP, namely three ways of decision making and tactics of inner desires, are observed, analyzed and articulated within the frame work of fuzzy rules. The decision-making situations are broadly categorized into two types. The issues outside of the decision maker influence the person. The inner feeling also plays vital role in coming to a conclusion. IDP integrates both the categories using Extended VIKOR method. Case studies are carried out and analyzed with FMCDM process. Finally, IDP is verified with an illustrative case study and results are interpreted. A confused person who could not come to a conclusion is able to take decision on a concrete way of life through IDP. The proposed IDP model recommends an integrated and committed approach to value-based decision making.

Keywords: Analytical hierarchy process, fuzzy multi-criteria decision making, Ignatian discernment process, Ignatian discernment, multi-criteria decision making, VIKOR.

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