Search results for: Quantum information processing
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5286

Search results for: Quantum information processing

4866 Fuzzy Processing of Uncertain Data

Authors: Petr Morávek, Miloš Šeda

Abstract:

In practice, we often come across situations where it is necessary to make decisions based on incomplete or uncertain data. In control systems it may be due to the unknown exact mathematical model, or its excessive complexity (e.g. nonlinearity) when it is necessary to simplify it, respectively, to solve it using a rule base. In the case of databases, searching data we compare a similarity measure with of the requirements of the selection with stored data, where both the select query and the data itself may contain vague terms, for example in the form of linguistic qualifiers. In this paper, we focus on the processing of uncertain data in databases and demonstrate it on the example multi-criteria decision making in the selection of variants, specified by higher number of technical parameters.

Keywords: fuzzy logic, linguistic variable, multicriteria decision

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4865 From Electroencephalogram to Epileptic Seizures Detection by Using Artificial Neural Networks

Authors: Gaetano Zazzaro, Angelo Martone, Roberto V. Montaquila, Luigi Pavone

Abstract:

Seizure is the main factor that affects the quality of life of epileptic patients. The diagnosis of epilepsy, and hence the identification of epileptogenic zone, is commonly made by using continuous Electroencephalogram (EEG) signal monitoring. Seizure identification on EEG signals is made manually by epileptologists and this process is usually very long and error prone. The aim of this paper is to describe an automated method able to detect seizures in EEG signals, using knowledge discovery in database process and data mining methods and algorithms, which can support physicians during the seizure detection process. Our detection method is based on Artificial Neural Network classifier, trained by applying the multilayer perceptron algorithm, and by using a software application, called Training Builder that has been developed for the massive extraction of features from EEG signals. This tool is able to cover all the data preparation steps ranging from signal processing to data analysis techniques, including the sliding window paradigm, the dimensionality reduction algorithms, information theory, and feature selection measures. The final model shows excellent performances, reaching an accuracy of over 99% during tests on data of a single patient retrieved from a publicly available EEG dataset.

Keywords: Artificial Neural Network, Data Mining, Electroencephalogram, Epilepsy, Feature Extraction, Seizure Detection, Signal Processing.

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4864 The Impact of the Information Technologies on the Accounting Department of the Romanian Companies

Authors: Valentin Florentin Dumitru

Abstract:

The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: Information technologies, impact, company, Romania, empirical study.

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4863 Wasteless Solid-Phase Method for Conversion of Iron Ores Contaminated with Silicon and Phosphorus Compounds

Authors: А. V. Panko, Е. V. Ablets, I. G. Kovzun, М. А. Ilyashov

Abstract:

Based upon generalized analysis of modern know-how in the sphere of processing, concentration and purification of iron-ore raw materials (IORM), in particular, the most widespread ferrioxide-silicate materials (FOSM), containing impurities of phosphorus and other elements compounds, noted special role of nanotechnological initiatives in improvement of such processes. Considered ideas of role of nanoparticles in processes of FOSM carbonization with subsequent direct reduction of ferric oxides contained in them to metal phase, as well as in processes of alkali treatment and separation of powered iron from phosphorus compounds. Using the obtained results the wasteless method of solid-phase processing, concentration and purification of IORM and FOSM from compounds of phosphorus, silicon and other impurities was developed and it excels known methods of direct iron reduction from iron ores and metallurgical slimes.

Keywords: Iron ores, solid-phase reduction, nanoparticles in reduction and purification of iron from silicon and phosphorus, wasteless method of ores processing.

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4862 The Television Morning News for Thai Undergraduate Students: Information Exposure, Uses and Gratifications

Authors: Nantida Otakum

Abstract:

The purposes of the study are to study and to investigate the relationship among exposure, uses and gratifications of television morning news among undergraduate students in Bangkok. This study also compares differences in information exposure, uses and gratifications of television morning news among these students. The research methodology employed a questionnaire as a quantitative method. The respondents were undergraduate students at public and private universities in Bangkok. Totally, 400 usable questionnaires were received. Descriptive and inferential statistics were used in data analysis. The results indicated that information exposure of undergraduate students in Bangkok was at a high level. Students’ uses and gratifications were also at high level. Information exposure was positively correlated with uses and gratifications. Uses of information were positively correlated with satisfaction with information. The results also showed that students with differences in sex and type of university were not significantly different in information exposure, and uses and gratifications.

Keywords: Television Morning News, Information Exposure, Uses and Gratifications.

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4861 Building Gabor Filters from Retinal Responses

Authors: Johannes Partzsch, Christian Mayr, Rene Schuffny

Abstract:

Starting from a biologically inspired framework, Gabor filters were built up from retinal filters via LMSE algorithms. Asubset of retinal filter kernels was chosen to form a particular Gabor filter by using a weighted sum. One-dimensional optimization approaches were shown to be inappropriate for the problem. All model parameters were fixed with biological or image processing constraints. Detailed analysis of the optimization procedure led to the introduction of a minimization constraint. Finally, quantization of weighting factors was investigated. This resulted in an optimized cascaded structure of a Gabor filter bank implementation with lower computational cost.

Keywords: Gabor filter, image processing, optimization

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4860 Tool Condition Monitoring of Ceramic Inserted Tools in High Speed Machining through Image Processing

Authors: Javier A. Dominguez Caballero, Graeme A. Manson, Matthew B. Marshall

Abstract:

Cutting tools with ceramic inserts are often used in the process of machining many types of superalloy, mainly due to their high strength and thermal resistance. Nevertheless, during the cutting process, the plastic flow wear generated in these inserts enhances and propagates cracks due to high temperature and high mechanical stress. This leads to a very variable failure of the cutting tool. This article explores the relationship between the continuous wear that ceramic SiAlON (solid solutions based on the Si3N4 structure) inserts experience during a high-speed machining process and the evolution of sparks created during the same process. These sparks were analysed through pictures of the cutting process recorded using an SLR camera. Features relating to the intensity and area of the cutting sparks were extracted from the individual pictures using image processing techniques. These features were then related to the ceramic insert’s crater wear area.

Keywords: Ceramic cutting tools, high speed machining, image processing, tool condition monitoring, tool wear.

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4859 Information/Knowledge Society and Europe

Authors: A. Ziya Aktaş

Abstract:

During the last decade some long lasting changes and developments are shaping the global society. The world is entering a new society which is already named as information or knowledge society. In the paper, information/knowledge society is elaborated first. Starting in the year 2000, European Union has initiated some special projects such as eEurope and eEurope+ and activities such as Bologna Process and Socrates/Erasmus Program . The paper will review these activites in relation with information or knowledge society . Before paper ends with a conclusion, some views relevant to the topic are also presented.

Keywords: Bologna Process, Erasmus/Socrates Program, information/knowledge society , Lisbon objectives.

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4858 Information System Life Cycle: Applications in Construction and Manufacturing

Authors: Carlos J. Costa, Manuela Aparício

Abstract:

In this paper, we present the information life cycle, and analyze the importance of managing the corporate application portfolio across this life cycle. The approach presented here does not correspond just to the extension of the traditional information system development life cycle. This approach is based in the generic life cycle employed in other contexts like manufacturing or marketing. In this paper it is proposed a model of an information system life cycle, supported in the assumption that a system has a limited life. But, this limited life may be extended. This model is also applied in several cases; being reported here two examples of the framework application in a construction enterprise, and in a manufacturing enterprise.

Keywords: Information systems/technology, informatio nsystems life cycle, organization engineering, information economics.

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4857 An Edge-based Text Region Extraction Algorithm for Indoor Mobile Robot Navigation

Authors: Jagath Samarabandu, Xiaoqing Liu

Abstract:

Using bottom-up image processing algorithms to predict human eye fixations and extract the relevant embedded information in images has been widely applied in the design of active machine vision systems. Scene text is an important feature to be extracted, especially in vision-based mobile robot navigation as many potential landmarks such as nameplates and information signs contain text. This paper proposes an edge-based text region extraction algorithm, which is robust with respect to font sizes, styles, color/intensity, orientations, and effects of illumination, reflections, shadows, perspective distortion, and the complexity of image backgrounds. Performance of the proposed algorithm is compared against a number of widely used text localization algorithms and the results show that this method can quickly and effectively localize and extract text regions from real scenes and can be used in mobile robot navigation under an indoor environment to detect text based landmarks.

Keywords: Landmarks, mobile robot navigation, scene text, text localization and extraction.

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4856 Performance Degradation for the GLR Test-Statistics for Spatial Signal Detection

Authors: Olesya Bolkhovskaya, Alexander Maltsev

Abstract:

Antenna arrays are widely used in modern radio systems in sonar and communications. The solving of the detection problems of a useful signal on the background of noise is based on the GLRT method. There is a large number of problem which depends on the known a priori information. In this work, in contrast to the majority of already solved problems, it is used only difference  spatial properties of the signal and noise for detection. We are analyzing the influence of the degree of non-coherence of signal and noise unhomogeneity on the performance characteristics of different GLRT statistics. The description of the signal and noise is carried out by means of the spatial covariance matrices C in the cases of different number of known information. The partially coherent signalis is simulated as a plane wave with a random angle of incidence of the wave concerning a normal. Background noise is simulated as random process with uniform distribution function in each element. The results of investigation of degradation of performance characteristics for different cases are represented in this work.

Keywords: GLRT, Neumann-Pearson’s criterion, test-statistics, degradation, spatial processing, multielement antenna array

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4855 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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4854 A 2D-3D Hybrid Vision System for Robotic Manipulation of Randomly Oriented Objects

Authors: Moulay A. Akhloufi

Abstract:

This paper presents an new vision technique for robotic manipulation of randomly oriented objects in industrial applications. The proposed approach uses 2D and 3D vision for efficiently extracting the 3D pose of an object in the presence of multiple randomly positioned objects. 2D vision permits to quickly select the objects of interest for 3D processing with a new modified ICP algorithm (FaR-ICP), thus reducing significantly the processing time. The extracted 3D pose is then sent to the robot manipulator for picking. The tests show that the proposed system achieves high performances

Keywords: 3D vision, Hand-Eye calibration, robot visual servoing, random bin picking.

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4853 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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4852 Augmented Reality in Advertising and Brand Communication: An Experimental Study

Authors: O. Mauroner, L. Le, S. Best

Abstract:

Digital technologies offer many opportunities in the design and implementation of brand communication and advertising. Augmented reality (AR) is an innovative technology in marketing communication that focuses on the fact that virtual interaction with a product ad offers additional value to consumers. AR enables consumers to obtain (almost) real product experiences by the way of virtual information even before the purchase of a certain product. Aim of AR applications in relation with advertising is in-depth examination of product characteristics to enhance product knowledge as well as brand knowledge. Interactive design of advertising provides observers with an intense examination of a specific advertising message and therefore leads to better brand knowledge. The elaboration likelihood model and the central route to persuasion strongly support this argumentation. Nevertheless, AR in brand communication is still in an initial stage and therefore scientific findings about the impact of AR on information processing and brand attitude are rare. The aim of this paper is to empirically investigate the potential of AR applications in combination with traditional print advertising. To that effect an experimental design with different levels of interactivity is built to measure the impact of interactivity of an ad on different variables o advertising effectiveness.

Keywords: Advertising effectiveness, augmented reality, brand communication, brand recall, interactivity.

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4851 Improving Digital Image Edge Detection by Fuzzy Systems

Authors: Begol, Moslem, Maghooli, Keivan

Abstract:

Image Edge Detection is one of the most important parts of image processing. In this paper, by fuzzy technique, a new method is used to improve digital image edge detection. In this method, a 3x3 mask is employed to process each pixel by means of vicinity. Each pixel is considered a fuzzy input and by examining fuzzy rules in its vicinity, the edge pixel is specified and by utilizing calculation algorithms in image processing, edges are displayed more clearly. This method shows significant improvement compared to different edge detection methods (e.g. Sobel, Canny).

Keywords: Fuzzy Systems, Edge Detection, Fuzzy edgedetection

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4850 Manufacture of Electroless Nickel/YSZ Composite Coatings

Authors: N. Bahiyah Baba, W. Waugh, A.M. Davidson

Abstract:

The paper discusses optimising work on a method of processing ceramic / metal composite coatings for various applications and is based on preliminary work on processing anodes for solid oxide fuel cells (SOFCs). The composite coating is manufactured by the electroless co-deposition of nickel and yttria stabilised zirconia (YSZ) simultaneously on to a ceramic substrate. The effect on coating characteristics of substrate surface treatments and electroless nickel bath parameters such as pH and agitation methods are also investigated. Characterisation of the resulting deposit by scanning electron microscopy (SEM) and energy dispersive X-ray analysis (EDXA) is also discussed.

Keywords: Electroless deposition, nickel, YSZ, composite

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4849 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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4848 Application of Exact String Matching Algorithms towards SMILES Representation of Chemical Structure

Authors: Ahmad Fadel Klaib, Zurinahni Zainol, Nurul Hashimah Ahamed, Rosma Ahmad, Wahidah Hussin

Abstract:

Bioinformatics and Cheminformatics use computer as disciplines providing tools for acquisition, storage, processing, analysis, integrate data and for the development of potential applications of biological and chemical data. A chemical database is one of the databases that exclusively designed to store chemical information. NMRShiftDB is one of the main databases that used to represent the chemical structures in 2D or 3D structures. SMILES format is one of many ways to write a chemical structure in a linear format. In this study we extracted Antimicrobial Structures in SMILES format from NMRShiftDB and stored it in our Local Data Warehouse with its corresponding information. Additionally, we developed a searching tool that would response to user-s query using the JME Editor tool that allows user to draw or edit molecules and converts the drawn structure into SMILES format. We applied Quick Search algorithm to search for Antimicrobial Structures in our Local Data Ware House.

Keywords: Exact String-matching Algorithms, NMRShiftDB, SMILES Format, Antimicrobial Structures.

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4847 Humanoid Personalized Avatar Through Multiple Natural Language Processing

Authors: Jin Hou, Xia Wang, Fang Xu, Viet Dung Nguyen, Ling Wu

Abstract:

There has been a growing interest in implementing humanoid avatars in networked virtual environment. However, most existing avatar communication systems do not take avatars- social backgrounds into consideration. This paper proposes a novel humanoid avatar animation system to represent personalities and facial emotions of avatars based on culture, profession, mood, age, taste, and so forth. We extract semantic keywords from the input text through natural language processing, and then the animations of personalized avatars are retrieved and displayed according to the order of the keywords. Our primary work is focused on giving avatars runtime instruction from multiple natural languages. Experiments with Chinese, Japanese and English input based on the prototype show that interactive avatar animations can be displayed in real time and be made available online. This system provides a more natural and interesting means of human communication, and therefore is expected to be used for cross-cultural communication, multiuser online games, and other entertainment applications.

Keywords: personalized avatar, mutiple natural luanguage processing, social backgrounds, anmimation, human computer interaction

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4846 Development of Fake News Model Using Machine Learning through Natural Language Processing

Authors: Sajjad Ahmed, Knut Hinkelmann, Flavio Corradini

Abstract:

Fake news detection research is still in the early stage as this is a relatively new phenomenon in the interest raised by society. Machine learning helps to solve complex problems and to build AI systems nowadays and especially in those cases where we have tacit knowledge or the knowledge that is not known. We used machine learning algorithms and for identification of fake news; we applied three classifiers; Passive Aggressive, Naïve Bayes, and Support Vector Machine. Simple classification is not completely correct in fake news detection because classification methods are not specialized for fake news. With the integration of machine learning and text-based processing, we can detect fake news and build classifiers that can classify the news data. Text classification mainly focuses on extracting various features of text and after that incorporating those features into classification. The big challenge in this area is the lack of an efficient way to differentiate between fake and non-fake due to the unavailability of corpora. We applied three different machine learning classifiers on two publicly available datasets. Experimental analysis based on the existing dataset indicates a very encouraging and improved performance.

Keywords: Fake news detection, types of fake news, machine learning, natural language processing, classification techniques.

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4845 Self Organizing Analysis Platform for Wear Particle

Authors: Qurban A. Memon, Mohammad S. Laghari

Abstract:

Integration of system process information obtained through an image processing system with an evolving knowledge database to improve the accuracy and predictability of wear particle analysis is the main focus of the paper. The objective is to automate intelligently the analysis process of wear particle using classification via self organizing maps. This is achieved using relationship measurements among corresponding attributes of various measurements for wear particle. Finally, visualization technique is proposed that helps the viewer in understanding and utilizing these relationships that enable accurate diagnostics.

Keywords: Neural Network, Relationship Measurement, Selforganizing Clusters, Wear Particle Analysis.

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4844 Algorithm for Determining the Parameters of a Two-Layer Soil Model

Authors: Adekitan I. Aderibigbe, Fakolujo A. Olaosebikan

Abstract:

The parameters of a two-layer soil can be determined by processing resistivity data obtained from resistivity measurements carried out on the soil of interest. The processing usually entails applying the resistivity data as inputs to an optimisation function. This paper proposes an algorithm which utilises the square error as an optimisation function. Resistivity data from previous works were applied to test the accuracy of the new algorithm developed and the result obtained conforms significantly to results from previous works.

 

Keywords: Algorithm, earthing, resistivity, two-layer soil-model.

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4843 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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4842 Instant Location Detection of Objects Moving at High-Speedin C-OTDR Monitoring Systems

Authors: Andrey V. Timofeev

Abstract:

The practical efficient approach is suggested to estimate the high-speed objects instant bounds in C-OTDR monitoring systems. In case of super-dynamic objects (trains, cars) is difficult to obtain the adequate estimate of the instantaneous object localization because of estimation lag. In other words, reliable estimation coordinates of monitored object requires taking some time for data observation collection by means of C-OTDR system, and only if the required sample volume will be collected the final decision could be issued. But it is contrary to requirements of many real applications. For example, in rail traffic management systems we need to get data of the dynamic objects localization in real time. The way to solve this problem is to use the set of statistical independent parameters of C-OTDR signals for obtaining the most reliable solution in real time. The parameters of this type we can call as «signaling parameters» (SP). There are several the SP’s which carry information about dynamic objects instant localization for each of COTDR channels. The problem is that some of these parameters are very sensitive to dynamics of seismoacoustic emission sources, but are non-stable. On the other hand, in case the SP is very stable it becomes insensitive as rule. This report contains describing of the method for SP’s co-processing which is designed to get the most effective dynamic objects localization estimates in the C-OTDR monitoring system framework.

Keywords: C-OTDR-system, co-processing of signaling parameters, high-speed objects localization, multichannel monitoring systems.

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4841 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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4840 Enhancement of Mechanical Properties for Al-Mg-Si Alloy Using Equal Channel Angular Pressing

Authors: A. Nassef, S. Samy, W. H. El Garaihy

Abstract:

Equal channel angular pressing (ECAP) of commercial Al-Mg-Si alloy was conducted using two strain rates. The ECAP processing was conducted at room temperature and at 250°C. Route A was adopted up to a total number of four passes in the present work. Structural evolution of the aluminum alloy discs was investigated before and after ECAP processing using optical microscopy (OM). Following ECAP, simple compression tests and Vicker’s hardness were performed. OM micrographs showed that, the average grain size of the as-received Al-Mg-Si disc tends to be larger than the size of the ECAP processed discs. Moreover, significant difference in the grain morphologies of the as-received and processed discs was observed. Intensity of deformation was observed via the alignment of the Al-Mg-Si consolidated particles (grains) in the direction of shear, which increased with increasing the number of passes via ECAP. Increasing the number of passes up to 4 resulted in increasing the grains aspect ratio up to ~5. It was found that the pressing temperature has a significant influence on the microstructure, Hv-values, and compressive strength of the processed discs. Hardness measurements demonstrated that 1-pass resulted in increase of Hv-value by 42% compared to that of the as-received alloy. 4-passes of ECAP processing resulted in additional increase in the Hv-value. A similar trend was observed for the yield and compressive strength. Experimental data of the Hv-values demonstrated that there is a lack of any significant dependence on the processing strain rate.

Keywords: Al-Mg-Si alloy, Equal channel angular pressing, Grain refinement, Severe plastic deformation.

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4839 A Way of Converting Color Images to Gray Scale Ones for the Color Blinds -Reducing the Colors for Tokyo Subway Map-

Authors: Katsuhiro Narikiyo, Naoto Kobayakawa

Abstract:

We proposes a way of removing noises and reducing the number of colors contained in a JPEG image. Main purpose of this project is to convert color images to monochrome images for the color blinds. We treat the crispy color images like the Tokyo subway map. Each color in the image has an important information. But for the color blinds, similar colors cannot be distinguished. If we can convert those colors to different gray values, they can distinguish them.

Keywords: Image processing, Color blind, JPEG

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4838 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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4837 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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