Search results for: Image Quality

Authors: P. Ramprasad, H. C. Nagaraj, M. K. Parasuram

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Image registration plays an important role in the diagnosis of dental pathologies such as dental caries, alveolar bone loss and periapical lesions etc. This paper presents a new wavelet based algorithm for registering noisy and poor contrast dental x-rays. Proposed algorithm has two stages. First stage is a preprocessing stage, removes the noise from the x-ray images. Gaussian filter has been used. Second stage is a geometric transformation stage. Proposed work uses two levels of affine transformation. Wavelet coefficients are correlated instead of gray values. Algorithm has been applied on number of pre and post RCT (Root canal treatment) periapical radiographs. Root Mean Square Error (RMSE) and Correlation coefficients (CC) are used for quantitative evaluation. Proposed technique outperforms conventional Multiresolution strategy based image registration technique and manual registration technique.

Keywords: Diagnostic imaging, geometric transformation, image registration, multiresolution.

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Authors: C. Yesubai Rubavathi, R. Ravi

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This paper presents the local mesh co-occurrence patterns (LMCoP) using HSV color space for image retrieval system. HSV color space is used in this method to utilize color, intensity and brightness of images. Local mesh patterns are applied to define the local information of image and gray level co-occurrence is used to obtain the co-occurrence of LMeP pixels. Local mesh co-occurrence pattern extracts the local directional information from local mesh pattern and converts it into a well-mannered feature vector using gray level co-occurrence matrix. The proposed method is tested on three different databases called MIT VisTex, Corel, and STex. Also, this algorithm is compared with existing methods, and results in terms of precision and recall are shown in this paper.

Keywords: Content-based image retrieval system, HSV color space, gray level co-occurrence matrix, local mesh pattern.

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Authors: B. Mahmoud, M.H. Bedoui, R. Raychev, H. Essabbah

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We present in this paper an acquisition and treatment system designed for semi-analog Gamma-camera. It consists of a nuclear medical Image Acquisition, Treatment and Display chain(IATD) ensuring the acquisition, the treatment of the signals(resulting from the Gamma-camera detection head) and the scintigraphic image construction in real time. This chain is composed by an analog treatment board and a digital treatment board. We describe the designed systems and the digital treatment algorithms in which we have improved the performance and the flexibility. The digital treatment algorithms are implemented in a specific reprogrammable circuit FPGA (Field Programmable Gate Array).interface for semi-analog cameras of Sopha Medical Vision(SMVi) by taking as example SOPHY DS7. The developed system consists of an Image Acquisition, Treatment and Display (IATD) ensuring the acquisition and the treatment of the signals resulting from the DH. The developed chain is formed by a treatment analog board and a digital treatment board designed around a DSP [2]. In this paper we have presented the architecture of a new version of our chain IATD in which the integration of the treatment algorithms is executed on an FPGA (Field Programmable Gate Array)

Keywords: Nuclear medical image, scintigraphic image, digitaltreatment, linearity, spectrometry, FPGA.

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Authors: M. M. Ali, Ahmed Al-Ani, Derek Eamus, Daniel K. Y. Tan

Abstract:

In this glasshouse study, we developed a new imagebased non-destructive technique for detecting leaf P status of different crops such as cotton, tomato and lettuce. The plants were grown on a nutrient solution containing different P concentrations, e.g. 0%, 50% and 100% of recommended P concentration (P0 = no P, L; P1 = 2.5 mL 10 L-1 of P and P2 = 5 mL 10 L-1 of P). After 7 weeks of treatment, the plants were harvested and data on leaf P contents were collected using the standard destructive laboratory method and at the same time leaf images were collected by a handheld crop image sensor. We calculated leaf area, leaf perimeter and RGB (red, green and blue) values of these images. These data were further used in linear discriminant analysis (LDA) to estimate leaf P contents, which successfully classified these plants on the basis of leaf P contents. The data indicated that P deficiency in crop plants can be predicted using leaf image and morphological data. Our proposed nondestructive imaging method is precise in estimating P requirements of different crop species.

Keywords: Image-based techniques, leaf area, leaf P contents, linear discriminant analysis.

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Authors: Filiz Ersoz, Deniz Merdin, Taner Ersoz

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The objective of this study provides an insight into enterprises, who need to carry on their sustainability in harmony with the changing competition conditions, technology and laws, regarding the ISO 9001:2015. In the study, ISO 9001:2015, which is planned to be put in force and exists as a draft, was studied and its differences from the previous standard, ISO 9001:2008, were determined. To find out the differences, a survey was conducted among enterprises that implement a quality system. According to the findings obtained at the end of the study, it was observed that the enterprises attach importance to quality and follow the developments about quality management system, and they find the changes in the new draft document necessary.

Keywords: ISO 9001, quality, quality management system, quality revision.

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Authors: P. Soda, G.Iannello

Abstract:

In this paper we address the issue of classifying the fluorescent intensity of a sample in Indirect Immuno-Fluorescence (IIF). Since IIF is a subjective, semi-quantitative test in its very nature, we discuss a strategy to reliably label the image data set by using the diagnoses performed by different physicians. Then, we discuss image pre-processing, feature extraction and selection. Finally, we propose two ANN-based classifiers that can separate intrinsically dubious samples and whose error tolerance can be flexibly set. Measured performance shows error rates less than 1%, which candidates the method to be used in daily medical practice either to perform pre-selection of cases to be examined, or to act as a second reader.

Keywords: Artificial neural networks, computer aided diagnosis, image classification, indirect immuno-fluorescence, pattern recognition.

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Authors: S. Gharbi, S. Labidi, M. Mars, M. Chelli, F. Ladeb

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The purpose of this study is to reduce radiation dose for chest CT examination by including Tube Current Modulation (TCM) to a standard CT protocol. A scan of an anthropomorphic male Alderson phantom was performed on a 128-slice scanner. The estimation of effective dose (ED) in both scans with and without mAs modulation was done via multiplication of Dose Length Product (DLP) to a conversion factor. Results were compared to those measured with a CT-Expo software. The size specific dose estimation (SSDE) values were obtained by multiplication of the volume CT dose index (CTDIvol) with a conversion size factor related to the phantom’s effective diameter. Objective assessment of image quality was performed with Signal to Noise Ratio (SNR) measurements in phantom. SPSS software was used for data analysis. Results showed including CARE Dose 4D; ED was lowered by 48.35% and 51.51% using DLP and CT-expo, respectively. In addition, ED ranges between 7.01 mSv and 6.6 mSv in case of standard protocol, while it ranges between 3.62 mSv and 3.2 mSv with TCM. Similar results are found for SSDE; dose was higher without TCM of 16.25 mGy and was lower by 48.8% including TCM. The SNR values calculated were significantly different (p=0.03<0.05). The highest one is measured on images acquired with TCM and reconstructed with Filtered back projection (FBP). In conclusion, this study proves the potential of TCM technique in SSDE and ED reduction and in conserving image quality with high diagnostic reference level for thoracic CT examinations.

Keywords: Anthropomorphic phantom, computed tomography, CT-expo, radiation dose.

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Authors: Mahmoud Saeidi, Ali Nazemipour

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In this paper, we propose a novel adaptive spatiotemporal filter that utilizes image sequences in order to remove noise. The consecutive frames include: current, previous and next noisy frames. The filter proposed in this paper is based upon the weighted averaging pixels intensity and noise variance in image sequences. It utilizes the Appropriate Number of Consecutive Frames (ANCF) based on the noisy pixels intensity among the frames. The number of consecutive frames is adaptively calculated for each region in image and its value may change from one region to another region depending on the pixels intensity within the region. The weights are determined by a well-defined mathematical criterion, which is adaptive to the feature of spatiotemporal pixels of the consecutive frames. It is experimentally shown that the proposed filter can preserve image structures and edges under motion while suppressing noise, and thus can be effectively used in image sequences filtering. In addition, the AWA filter using ANCF is particularly well suited for filtering sequences that contain segments with abruptly changing scene content due to, for example, rapid zooming and changes in the view of the camera.

Keywords: Appropriate Number of Consecutive Frames, Adaptive Weighted Averaging, Motion Estimation, Noise Variance, Motion Compensation

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Authors: Joy Jo-Yi Chang, Justie Su-Tzu Juan

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Visual secret sharing (VSS) was proposed by Naor and Shamir in 1995. Visual secret sharing schemes encode a secret image into two or more share images, and single share image can’t obtain any information about the secret image. When superimposes the shares, it can restore the secret by human vision. Due to the traditional VSS have some problems like pixel expansion and the cost of sophisticated. And this method only can encode one secret image. The schemes of encrypting more secret images by random grids into two shares were proposed by Chen et al. in 2008. But when those restored secret images have much distortion, those schemes are almost limited in decoding. In the other words, if there is too much distortion, we can’t encrypt too much information. So, if we can adjust distortion to very small, we can encrypt more secret images. In this paper, four new algorithms which based on Chang et al.’s scheme be held in 2010 are proposed. First algorithm can adjust distortion to very small. Second algorithm distributes the distortion into two restored secret images. Third algorithm achieves no distortion for special secret images. Fourth algorithm encrypts three secret images, which not only retain the advantage of VSS but also improve on the problems of decoding.

Keywords: Visual cryptography, visual secret sharing, random grids, multiple, secret image sharing

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Authors: Jaroslav Polec, Lenka Krulikovská, Natália Helešová, Tomáš Hirner

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In this paper we present a novel approach for face image coding. The proposed method makes a use of the features of video encoders like motion prediction. At first encoder selects appropriate prototype from the database and warps it according to features of encoding face. Warped prototype is placed as first I frame. Encoding face is placed as second frame as P frame type. Information about features positions, color change, selected prototype and data flow of P frame will be sent to decoder. The condition is both encoder and decoder own the same database of prototypes. We have run experiment with H.264 video encoder and obtained results were compared to results achieved by JPEG and JPEG2000. Obtained results show that our approach is able to achieve 3 times lower bitrate and two times higher PSNR in comparison with JPEG. According to comparison with JPEG2000 the bitrate was very similar, but subjective quality achieved by proposed method is better.

Keywords: Triangulation, H.264, Model-based coding, Average face

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Authors: Srinivasan Aruchamy, Partha Bhattacharjee, Goutam Sanyal

Abstract:

Optic disk segmentation plays a key role in the mass screening of individuals with diabetic retinopathy and glaucoma ailments. An efficient hardware-based algorithm for optic disk localization and segmentation would aid for developing an automated retinal image analysis system for real time applications. Herein, TMS320C6416DSK DSP board pixel intensity based fractal analysis algorithm for an automatic localization and segmentation of the optic disk is reported. The experiment has been performed on color and fluorescent angiography retinal fundus images. Initially, the images were pre-processed to reduce the noise and enhance the quality. The retinal vascular tree of the image was then extracted using canny edge detection technique. Finally, a pixel intensity based fractal analysis is performed to segment the optic disk by tracing the origin of the vascular tree. The proposed method is examined on three publicly available data sets of the retinal image and also with the data set obtained from an eye clinic. The average accuracy achieved is 96.2%. To the best of the knowledge, this is the first work reporting the use of TMS320C6416DSK DSP board and pixel intensity based fractal analysis algorithm for an automatic localization and segmentation of the optic disk. This will pave the way for developing devices for detection of retinal diseases in the future.

Keywords: Color retinal fundus images, Diabetic retinopathy, Fluorescein angiography retinal fundus images, Fractal analysis.

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Authors: Jer Hayes, Stephen Beirne, Breda M. Kiernan, Conor Slater, King-Tong Lau, Dermot Diamond

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This paper describes studies carried out to investigate the viability of using wireless cameras as a tool in monitoring changes in air quality. A camera is used to monitor the change in colour of a chemically responsive polymer within view of the camera as it is exposed to varying chemical species concentration levels. The camera captures this image and the colour change is analyzed by averaging the RGB values present. This novel chemical sensing approach is compared with an established chemical sensing method using the same chemically responsive polymer coated onto LEDs. In this way, the concentration levels of acetic acid in the air can be tracked using both approaches. These approaches to chemical plume tracking have many applications for air quality monitoring.

Keywords: Environmental sensing, chemical sensors, wirelesssensor networks.

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Authors: Jie Zhao, Meng Su

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Image recognition enables machine-like robotics to understand a scene and plays an important role in computer vision applications. Computer vision platforms as physical infrastructure, supporting Neural Networks for image recognition, are deterministic to leverage the performance of different Neural Networks. In this paper, three different computer vision platforms – edge AI (Jetson Nano, with 4GB), a standalone laptop (with RTX 3000s, using CUDA), and a web-based device (Google Colab, using GPU) are investigated. In the case study, four prominent neural network architectures (including AlexNet, VGG16, GoogleNet, and ResNet (34/50)), are deployed. By using public ImageNets (Cifar-10), our findings provide a nuanced perspective on optimizing image recognition tasks across Edge-AI platforms, offering guidance on selecting appropriate neural network structures to maximize performance under hardware constraints.

Keywords: AlexNet, VGG, GoogleNet, ResNet, ImageNet, Cifar-10, Edge AI, Jetson Nano, CUDA, GPU.

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Authors: K. Amudha, C. Nelson Kennedy Babu, S. Balu

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The security of the medical images and its related data is the major research area which is to be concentrated in today’s era. Security in the medical image indicates that the physician may hide patients’ related data in the medical image and transfer it safely to a defined location using reversible watermarking. Many reversible watermarking methods had proposed over the decade. This paper enhances the security level in brain tumor images to hide the patient’s detail, which has to be conferred with other physician’s suggestions. The details or the information will be hidden in Non-ROI area of the image by using the block cipher algorithm. The block cipher uses different keys to extract the details that are difficult for the intruder to detect all the keys and to spot the details, which are the key advantage of this method. The ROI is the tumor area and Non-ROI is the area rest of ROI. The Non-ROI should not be spoiled in any cause and the details in the Non-ROI should be extracted correctly. The reversible watermarking method proposed in this paper performs well when compared to existing methods in the process of extraction of an original image and providing information security.

Keywords: Brain tumor images, Block Cipher, Reversible watermarking, ROI.

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Authors: Wan Nural Jawahir Wan Yussof, Hans Burkhardt

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Liver segmentation is the first significant process for liver diagnosis of the Computed Tomography. It segments the liver structure from other abdominal organs. Sophisticated filtering techniques are indispensable for a proper segmentation. In this paper, we employ a 3D anisotropic diffusion as a preprocessing step. While removing image noise, this technique preserve the significant parts of the image, typically edges, lines or other details that are important for the interpretation of the image. The segmentation task is done by using thresholding with automatic threshold values selection and finally the false liver region is eliminated using 3D connected component. The result shows that by employing the 3D anisotropic filtering, better liver segmentation results could be achieved eventhough simple segmentation technique is used.

Keywords: 3D Anisotropic Diffusion, non-linear filtering, CT Liver.

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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Authors: Mark Harmon, Abdolghani Ebrahimi, Patrick Lucey, Diego Klabjan

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In this paper, we predict the likelihood of a player making a shot in basketball from multiagent trajectories. To approach this problem, we present a convolutional neural network (CNN) approach where we initially represent the multiagent behavior as an image. To encode the adversarial nature of basketball, we use a multichannel image which we then feed into a CNN. Additionally, to capture the temporal aspect of the trajectories we use “fading.” We find that this approach is superior to a traditional FFN model. By using gradient ascent, we were able to discover what the CNN filters look for during training. Last, we find that a combined FFN+CNN is the best performing network with an error rate of 39%.

Keywords: basketball, computer vision, image processing, convolutional neural network

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Authors: Chutima Ruanguttamanun

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Despite the relatively large number of studies that have examined the use of appeals in advertisements, research on the use of appeals in green advertisements is still underdeveloped and needs to be investigated further, as it is definitely a tool for marketers to create illustrious ads. In this study, content analysis was employed to examine the nature of green advertising appeals and to match the appeals with the green advertisements. Two different types of green print advertisings, product orientation and organizational image orientation were used. Thirty highly educated participants with different backgrounds were asked individually to ascertain three appeals out of thirty-four given appeals found among forty real green advertisements. To analyze participant responses and to group them based on common appeals, two-step K-mean clustering is used. The clustering solution indicates that eye-catching graphics and imaginative appeals are highly notable in both types of green ads. Depressed, meaningful and sad appeals are found to be highly used in organizational image orientation ads, whereas, corporate image, informative and natural appeals are found to be essential for product orientation ads.

Keywords: Advertising appeals, green marketing, green advertisement, printed advertisement.

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Authors: H. Silvestre

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The aim of this paper is to know the sociodemographic and operational-financial determinants of the services quality perceived by users of the national health services. Through the use of an inquiry conducted by the Ministry of Health, comprehending 16.936 interviews in 2006, we intend to find out if there is any characteristic that determines the 2006 inquiry results. With the revision of the literature we also want to know if the operational-financial results have implications in hospitals users- perception on the quality of the received services. In order to achieve our main goals we will make use of the regression analysis to find out the possible dimensions that determine those results.

Keywords: Management by Results, Quality Approach, Tableau de Bord, Total Quality Management, Services quality.

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Authors: E. Srinivasan, D. Ebenezer

Abstract:

Midpoint filter is quite effective in recovering the images confounded by the short-tailed (uniform) noise. It, however, performs poorly in the presence of additive long-tailed (impulse) noise and it does not preserve the edge structures of the image signals. Median smoother discards outliers (impulses) effectively, but it fails to provide adequate smoothing for images corrupted with nonimpulse noise. In this paper, two nonlinear techniques for image filtering, namely, New Filter I and New Filter II are proposed based on a nonlinear high-pass filter algorithm. New Filter I is constructed using a midpoint filter, a highpass filter and a combiner. It suppresses uniform noise quite well. New Filter II is configured using an alpha trimmed midpoint filter, a median smoother of window size 3x3, the high pass filter and the combiner. It is robust against impulse noise and attenuates uniform noise satisfactorily. Both the filters are shown to exhibit good response at the image boundaries (edges). The proposed filters are evaluated for their performance on a test image and the results obtained are included.

Keywords: Image filters, Midpoint filter, Nonlinear filters, Nonlinear highpass filter, Order-statistic filters, Rank-order filters.

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Authors: Mostafa Ahmed Shokshok

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Libyan industrial companies face many challenges in today's competitive market. Quality management culture approaches is one of these challenges which may furnish the road to the Libyan industrial companies to effectively empower their employees and improve their ability to respond to the international competition. The primary objective of this paper is to design a practical approach to guide Libyan industrial companies toward successful quality culture implementation.

Keywords: Libyan manufacturing industries, TQM, Quality culture, Quality framework.

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Authors: Kyong-min Lee, Moon Soo Chang, PooGyeon Park

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In this paper, we propose a geometric modeling of illumination on the patterned image containing etching transistor. This image is captured by a commercial camera during the inspection of a TFT-LCD panel. Inspection of defect is an important process in the production of LCD panel, but the regional difference in brightness, which has a negative effect on the inspection, is due to the uneven illumination environment. In order to solve this problem, we present a geometric modeling of illumination consisting of an interpolation using the least squares method and 3D modeling using bezier surface. Our computational time, by using the sampling method, is shorter than the previous methods. Moreover, it can be further used to correct brightness in every patterned image.

Keywords: Bezier, defect, geometric modeling, illumination, inspection, LCD, panel.

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Authors: Yuan-Hsiang Chang, Zhong-Xian Peng, Li-Der Jeng

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Music has always been an integral part of human’s daily lives. But, for the most people, reading musical score and turning it into melody is not easy. This study aims to develop an Automatic music score recognition system using digital image processing, which can be used to read and analyze musical score images automatically. The technical approaches included: (1) staff region segmentation; (2) image preprocessing; (3) note recognition; and (4) accidental and rest recognition. Digital image processing techniques (e.g., horizontal /vertical projections, connected component labeling, morphological processing, template matching, etc.) were applied according to musical notes, accidents, and rests in staff notations. Preliminary results showed that our system could achieve detection and recognition rates of 96.3% and 91.7%, respectively. In conclusion, we presented an effective automated musical score recognition system that could be integrated in a system with a media player to play music/songs given input images of musical score. Ultimately, this system could also be incorporated in applications for mobile devices as a learning tool, such that a music player could learn to play music/songs.

Keywords: Connected component labeling, image processing, morphological processing, optical musical recognition.

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Authors: C. Yaiprasert, K. Jaroensutasinee, M. Jaroensutasinee

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To develop a process of extracting pixel values over the using of satellite remote sensing image data in Thailand. It is a very important and effective method of forecasting rainfall. This paper presents an approach for forecasting a possible rainfall area based on pixel values from remote sensing satellite images. First, a method uses an automatic extraction process of the pixel value data from the satellite image sequence. Then, a data process is designed to enable the inference of correlations between pixel value and possible rainfall occurrences. The result, when we have a high averaged pixel value of daily water vapor data, we will also have a high amount of daily rainfall. This suggests that the amount of averaged pixel values can be used as an indicator of raining events. There are some positive associations between pixel values of daily water vapor images and the amount of daily rainfall at each rain-gauge station throughout Thailand. The proposed approach was proven to be a helpful manual for rainfall forecasting from meteorologists by which using automated analyzing and interpreting process of meteorological remote sensing data.

Keywords: Pixel values, satellite image, water vapor, rainfall, image processing.

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Authors: Woong Hee Kim, Ilhwan Park

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Steganography is the art of hiding and transmitting data through apparently innocuous carriers in an effort to conceal the existence of the data. A lot of steganography algorithms have been proposed recently. Many of them use the digital image data as a carrier. In data hiding scheme of halftoning and coordinate projection, still image data is used as a carrier, and the data of carrier image are modified for data embedding. In this paper, we present three features for analysis of data hiding via halftoning and coordinate projection. Also, we present a classifier using the proposed three features.

Keywords: Steganography, steganalysis, digital halftoning, data hiding.

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Authors: Jeewanee Bamunusinghe, Damminda Alahakoon

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Visual inputs are one of the key sources from which humans perceive the environment and 'understand' what is happening. Artificial systems perceive the visual inputs as digital images. The images need to be processed and analysed. Within the human brain, processing of visual inputs and subsequent development of perception is one of its major functionalities. In this paper we present part of our research project, which aims at the development of an artificial model for visual perception (or 'understanding') based on the human perceptive and cognitive systems. We propose a new model for perception from visual inputs and a way of understaning or interpreting images using the model. We demonstrate the implementation and use of the model with a real image data set.

Keywords: Image understanding, percept, visual perception.

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Authors: Sidney A. Lima, Hermann J. H. Kux, Elcio H. Shiguemori

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The Unmanned Aircraft Systems (UAS) usually navigate through the Global Navigation Satellite System (GNSS) associated with an Inertial Navigation System (INS). However, GNSS can have its accuracy degraded at any time or even turn off the signal of GNSS. In addition, there is the possibility of malicious interferences, known as jamming. Therefore, the image navigation system can solve the autonomy problem, because if the GNSS is disabled or degraded, the image navigation system would continue to provide coordinate information for the INS, allowing the autonomy of the system. This work aims to evaluate the accuracy of the positioning though photogrammetry concepts. The methodology uses orthophotos and Digital Surface Models (DSM) as a reference to represent the object space and photograph obtained during the flight to represent the image space. For the calculation of the coordinates of the perspective center and camera attitudes, it is necessary to know the coordinates of homologous points in the object space (orthophoto coordinates and DSM altitude) and image space (column and line of the photograph). So if it is possible to automatically identify in real time the homologous points the coordinates and attitudes can be calculated whit their respective accuracies. With the methodology applied in this work, it is possible to verify maximum errors in the order of 0.5 m in the positioning and 0.6º in the attitude of the camera, so the navigation through the image can reach values equal to or higher than the GNSS receivers without differential correction. Therefore, navigating through the image is a good alternative to enable autonomous navigation.

Keywords: Autonomy, navigation, security, photogrammetry, remote sensing, spatial resection, UAS.

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Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi

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the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.

Keywords: Data quality, precaution, information system, measurement, improvement.

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Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

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The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: Audit quality, integrated audit quality model, audit supply, demand for audit service, grounded theory.

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Authors: Zhenkun Wang, Simon S. Gao

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Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a large improvement in the quality of data in almost all aspects. With the improved XBRL web data managing, presentation and analysis applications, XBRL formatted financial reports have a much better accessibility, are more accurate and better in timeliness.

Keywords: Data Quality; Financial Report; Information; XBRL

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