Search results for: Information and Communication Technology

Authors: E. Kissi, V. K. Acheamfour, J. J. Gyimah, T. Adjei-Kumi

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Factoring accounts receivable is widely accepted as an alternative financing source and utilized in almost every industry that sells business-to-business or business-to-government. However, its patronage in the construction industry is very limited as some barriers hinder its application in the construction industry. This study aims at assessing the barriers to the use of factoring accounts receivables in the Ghanaian construction industry. The study adopted the sequential exploratory research method where structured and unstructured questionnaires were conveniently distributed to D1K1 and D2K2 construction firms in Ghana. Using the one-sample t-test and Kendall’s Coefficient of concordance data were analyzed. The most severe challenge concluded is the high cost of factoring patronage. Other critical challenges identified were low knowledge on factoring processes, inadequate access to information on factoring, and high risks involved in factoring. Hence, it is recommended that contractors should be made aware of the prospects of factoring of accounts receivables in the construction industry. This study serves as basis for further rigorous research into factoring of accounts receivables in the industry.

Keywords: Barriers, contractors, factoring accounts receivables, Ghanaian, perception.

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Authors: Ong Sing Goh, C. Ardil, Wilson Wong, Chun Che Fung

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The evaluation of conversational agents or chatterbots question answering systems is a major research area that needs much attention. Before the rise of domain-oriented conversational agents based on natural language understanding and reasoning, evaluation is never a problem as information retrieval-based metrics are readily available for use. However, when chatterbots began to become more domain specific, evaluation becomes a real issue. This is especially true when understanding and reasoning is required to cater for a wider variety of questions and at the same time to achieve high quality responses. This paper discusses the inappropriateness of the existing measures for response quality evaluation and the call for new standard measures and related considerations are brought forward. As a short-term solution for evaluating response quality of conversational agents, and to demonstrate the challenges in evaluating systems of different nature, this research proposes a blackbox approach using observation, classification scheme and a scoring mechanism to assess and rank three example systems, AnswerBus, START and AINI.

Keywords: Evaluation, conversational agents, Response Quality, chatterbots

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Authors: Mohd Zamri Osman, Mohd Aizaini Maarof, Mohd Foad Rohani

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Human skin detection recognized as the primary step in most of the applications such as face detection, illicit image filtering, hand recognition and video surveillance. The performance of any skin detection applications greatly relies on the two components: feature extraction and classification method. Skin color is the most vital information used for skin detection purpose. However, color feature alone sometimes could not handle images with having same color distribution with skin color. A color feature of pixel-based does not eliminate the skin-like color due to the intensity of skin and skin-like color fall under the same distribution. Hence, the statistical color analysis will be exploited such mean and standard deviation as an additional feature to increase the reliability of skin detector. In this paper, we studied the effectiveness of statistical color feature for human skin detection. Furthermore, the paper analyzed the integrated color and texture using eight classifiers with three color spaces of RGB, YCbCr, and HSV. The experimental results show that the integrating statistical feature using Random Forest classifier achieved a significant performance with an F1-score 0.969.

Keywords: Color space, neural network, random forest, skin detection, statistical feature.

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Authors: Bongsoo Jeon, Jayoung Kim, Jihong Lee

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Methods for measuring or estimating ground shape by a laser range finder and a vision sensor (Exteroceptive sensors) have critical weaknesses in terms that these methods need a prior database built to distinguish acquired data as unique surface conditions for driving. Also, ground information by Exteroceptive sensors does not reflect the deflection of ground surface caused by the movement of UGVs. Therefore, this paper proposes a method of recognizing exact and precise ground shape using an Inertial Measurement Unit (IMU) as a proprioceptive sensor. In this paper, firstly this method recognizes the attitude of a robot in real-time using IMU and compensates attitude data of a robot with angle errors through analysis of vehicle dynamics. This method is verified by outdoor driving experiments of a real mobile robot.

Keywords: Inertial Measurement Unit, Laser Range Finder, Real-time recognition of the ground shape.

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Authors: Lae-Jeong Park, Jung-Ho Moon

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People detection from images has a variety of applications such as video surveillance and driver assistance system, but is still a challenging task and more difficult in crowded environments such as shopping malls in which occlusion of lower parts of human body often occurs. Lack of the full-body information requires more effective features than common features such as HOG. In this paper, new features are introduced that exploits global self-symmetry (GSS) characteristic in head-shoulder patterns. The features encode the similarity or difference of color histograms and oriented gradient histograms between two vertically symmetric blocks. The domain-specific features are rapid to compute from the integral images in Viola-Jones cascade-of-rejecters framework. The proposed features are evaluated with our own head-shoulder dataset that, in part, consists of a well-known INRIA pedestrian dataset. Experimental results show that the GSS features are effective in reduction of false alarmsmarginally and the gradient GSS features are preferred more often than the color GSS ones in the feature selection.

Keywords: Pedestrian detection, cascade of rejecters, feature extraction, self-symmetry, HOG.

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Authors: Irene Perez-Alfaro, Nieves Murillo, Carlos Bernal, Daniel Gil-Hernandez

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Nowadays, the increasing applicability of internet of things (IoT) systems has changed the way that the world around is perceived. The massive interconnection of systems by means of sensing, processing and communication, allows multitude of data to be at our fingertips. In this way, countless advances have been made in different fields such as personal care, predictive maintenance in industry, quality control in production processes, security, and in everything imaginable. However, all these electronic systems have in common the need to be electrically powered. In this context, batteries and wires are the most commonly used solutions, but they are not a definitive solution in some applications, because of the attainability, the serviceability, or the performance requirements. Therefore, the need arises to look for other types of solutions based on energy harvesting and long-life electronics. Energy Harvesting can be defined as the action of capturing energy from the environment and store it for an instantaneous use or later use. Among the materials capable of harvesting energy from the environment, such as thermoelectrics, electromagnetics, photovoltaics or triboelectrics, the most suitable is the piezoelectric material. The phenomenon of piezoelectricity is one of the most powerful sources for energy harvesting, ranging from a few micro wats to hundreds of wats, depending on certain factors such as material type, geometry, excitation frequency, mechanical and electrical configurations, among others. In this research work, an exhaustive study is carried out on how different types of piezoelectric materials and electrical configurations influence the maximum power that a bimorph harvester is able to extract from mechanical vibrations. A series of experiments has been carried out in which the manufactured bimorph specimens are excited under fixed inertial vibrational conditions. In addition, in order to evaluate the dependence of the maximum transferred power, different load resistors are tested. In this way, the pure active power that achieves the maximum power transfer can be approximated. In this paper, we present the design of low-cost energy harvesting solutions based on piezoelectric smart materials with tunable frequency. The results obtained show the differences in energy extraction between the PZT materials studied and their electrical configurations. The aim of this work is to gain a better understanding of the behavior of piezoelectric materials, and the design process of bimorph PZT harvesters to optimize environmental energy extraction.

Keywords: Bimorph harvesters, electrical impedance, energy harvesting, piezoelectric, smart material.

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Authors: Muhammad Nizam, Azah Mohamed, Majid Al-Dabbagh, Aini Hussain

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This paper presents dynamic voltage collapse prediction on an actual power system using support vector machines. Dynamic voltage collapse prediction is first determined based on the PTSI calculated from information in dynamic simulation output. Simulations were carried out on a practical 87 bus test system by considering load increase as the contingency. The data collected from the time domain simulation is then used as input to the SVM in which support vector regression is used as a predictor to determine the dynamic voltage collapse indices of the power system. To reduce training time and improve accuracy of the SVM, the Kernel function type and Kernel parameter are considered. To verify the effectiveness of the proposed SVM method, its performance is compared with the multi layer perceptron neural network (MLPNN). Studies show that the SVM gives faster and more accurate results for dynamic voltage collapse prediction compared with the MLPNN.

Keywords: Dynamic voltage collapse, prediction, artificial neural network, support vector machines

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Authors: Mehdi Shami Zanjani, Shohreh Mehrasa, Mandana Modiri

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In the current economy of increasing global competition, many organizations are attempting to use knowledge as one of the means to gain sustainable competitive advantage. Besides large organizations, the success of SMEs can be linked to how well they manage their knowledge. Despite the profusion of research about knowledge management within large organizations, fewer studies tried to analyze KM in SMEs. This research proposes a new framework showing the determinant role of organizational dimensions onto KM approaches. The paper and its propositions are based on a literature review and analysis. In this research, personalization versus codification, individualization versus institutionalization and IT-based versus non IT-based are highlighted as three distinct dimensions of knowledge management approaches. The study contributes to research by providing a more nuanced classification of KM approaches and provides guidance to managers about the types of KM approaches that should be adopted based on the size, geographical dispersion and task nature of SMEs. To the author-s knowledge, the paper is the first of its kind to examine if there are suitable configurations of KM approaches for SMEs with different dimensions. It gives valuable information, which hopefully will help SME sector to accomplish KM.

Keywords: Knowledge Management, Knowledge Management Approach, SME, Organizational Dimension.

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Authors: Ahmed Elrewainy

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Mixing in the hyperspectral imaging occurs due to the low spatial resolutions of the used cameras. The existing pure materials “endmembers” in the scene share the spectra pixels with different amounts called “abundances”. Unmixing of the data cube is an important task to know the present endmembers in the cube for the analysis of these images. Unsupervised unmixing is done with no information about the given data cube. Sparsity is one of the recent approaches used in the source recovery or unmixing techniques. The l₁-norm optimization problem “basis pursuit” could be used as a sparsity-based approach to solve this unmixing problem where the endmembers is assumed to be sparse in an appropriate domain known as dictionary. This optimization problem is solved using proximal method “iterative thresholding”. The l₁-norm basis pursuit optimization problem as a sparsity-based unmixing technique was used to unmix real and synthetic hyperspectral data cubes.

Keywords: Basis pursuit, blind source separation, hyperspectral imaging, spectral unmixing, wavelets.

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Authors: Hongyuan Li, Guang Liu, Yuewei Dai, Zhiquan Wang

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Digital watermarking is the process of embedding information into a digital signal which can be used in DRM (digital rights managements) system. The visible watermark (often called logo) can indicate the owner of the copyright which can often be seen in the TV program and protects the copyright in an active way. However, most of the schemes do not consider the visible watermark removing process. To solve this problem, a visible watermarking scheme with embedding and removing process is proposed under the control of a secure template. The template generates different version of watermarks which can be seen visually the same for different users. Users with the right key can completely remove the watermark and recover the original image while the unauthorized user is prevented to remove the watermark. Experiment results show that our watermarking algorithm obtains a good visual quality and is hard to be removed by the illegally users. Additionally, the authorized users can completely remove the visible watermark and recover the original image with a good quality.

Keywords: digital watermarking, visible and removablewatermark, secure template, JPEG compression

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Authors: Reinaldo Biscaro, Luciano R. Ferreira, Leonardo C. Biscaro, Raphael C. Biscaro, Isabela S. Vasconcelos, Laura C. R. Ferreira, Cristiano M. Galhardi, Erica P. Baciuk

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Introduction: The present study had the objective to present the profile of workers with shoulder disorders related to labor lawsuits in Brazil. The study analyzed the association between the worker’s health and the actions performed by the companies related to injured professional. The research method performed a retrospective, cross-sectional and quantitative database analysis. The documents of labor lawsuits with shoulder injury registered at the Regional Labor Court in the 15^th region (Campinas - São Paulo) were submitted to the medical examination and evaluated during the period from 2012 until 2015. The data collected were age, gender, onset of symptoms, length of service, current occupation, type of shoulder injury, referred complaints, type of acromion, associated or related diseases, company actions as CAT (workplace accident communication), compliance of NR7 by the organization (Environmental Risk Prevention Program - PPRA and Medical Coordination Program in Occupational Health - PCMSO). Results: From the 93 workers evaluated, there was a prevalence of men (58.1%), with a mean age of 42.6 y-o, and 54.8% were included in the age group 35-49 years. Regarding the length of work time in the company, 66.7% have worked for more than 5 years. There was an association between gender and current occupational status (p < 0.005), with predominance of women in household occupation (13 vs. 2) and predominance of unemployed men in job search situation (24 vs. 10) and reintegrated to work by judicial decision (8 vs. 2). There was also a correlation between pain and functional limitation (p < 0.01). There was a positive association of PPRA with the complaint of functional limitation and negative association with pain (p < 0.04). There was also a correlation between the sedentary lifestyle and the presence of PCMSO and PPRA (p < 0.04), and the absence of CAT in the companies (p < 0.001). It was concluded that the appearance or aggravation of osseous and articular shoulder pathologies in workers who have undertaken labor law suits seem to be associated with individual habits or inadequate labor practices. These data can help preventing the occurrence of these lesions by implementing local health promotion policies at work.

Keywords: Work-related accidents, cross-sectional study, shoulder lesions, labor lawsuits.

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Authors: G. Ramesh, S. Sundara Vadivelu

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For several high speed networks, providing resilience against failures is an essential requirement. The main feature for designing next generation optical networks is protecting and restoring high capacity WDM networks from the failures. Quick detection, identification and restoration make networks more strong and consistent even though the failures cannot be avoided. Hence, it is necessary to develop fast, efficient and dependable fault localization or detection mechanisms. In this paper we propose a new fault localization algorithm for WDM networks which can identify the location of a failure on a failed lightpath. Our algorithm detects the failed connection and then attempts to reroute data stream through an alternate path. In addition to this, we develop an algorithm to analyze the information of the alarms generated by the components of an optical network, in the presence of a fault. It uses the alarm correlation in order to reduce the list of suspected components shown to the network operators. By our simulation results, we show that our proposed algorithms achieve less blocking probability and delay while getting higher throughput.

Keywords: Alarm correlation, blocking probability, delay, fault localization, WDM networks.

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Authors: Rumman Md Raihanuzzaman, Lee Chang Chuan, Zonghan Xie, Reza Ghomashchi

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Cemented carbides, owing to their excellent mechanical properties, have been of immense interest in the field of hard materials for the past few decades. A number of processing techniques have been developed to obtain high quality carbide tools, with a wide range of grain size depending on the application and requirements. Microwave sintering is one of the heating processes, which has been used to prepare a wide range of materials including ceramics. A deep understanding of microwave sintering and its contribution towards control of grain growth and on deformation of the resulting carbide materials requires further studies and attention. In addition, the effect of binder materials and their behavior during microwave sintering is another area that requires clear understanding. This review aims to focus on microwave sintering, providing information of how the process works and what type of materials it is best suited for. In addition, a closer look at some microwave sintered Tungsten Carbide-Cobalt samples will be taken and discussed, highlighting some of the key issues and challenges faced in this research area.

Keywords: Cemented carbides, consolidation, microwave sintering, mechanical properties.

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Authors: Chinmay Soman, Hrishikesh Pathak, Vishal Shah, Aniket Padhye, Amey Inamdar

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Phishing, or stealing of sensitive information on the web, has dealt a major blow to Internet Security in recent times. Most of the existing anti-phishing solutions fail to handle the fuzziness involved in phish detection, thus leading to a large number of false positives. This fuzziness is attributed to the use of highly flexible and at the same time, highly ambiguous HTML language. We introduce a new perspective against phishing, that tries to systematically prove, whether a given page is phished or not, using the corresponding original page as the basis of the comparison. It analyzes the layout of the pages under consideration to determine the percentage distortion between them, indicative of any form of malicious alteration. The system design represents an intelligent system, employing dynamic assessment which accurately identifies brand new phishing attacks and will prove effective in reducing the number of false positives. This framework could potentially be used as a knowledge base, in educating the internet users against phishing.

Keywords: World Wide Web, Phishing, Internet security, data mining.

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Authors: L. Hamsaveni, Navya Prakash, Suresha

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Document Image Analysis recognizes text and graphics in documents acquired as images. An approach without Optical Character Recognition (OCR) for degraded document image analysis has been adopted in this paper. The technique involves document imaging methods such as Image Fusing and Speeded Up Robust Features (SURF) Detection to identify and extract the degraded regions from a set of document images to obtain an original document with complete information. In case, degraded document image captured is skewed, it has to be straightened (deskew) to perform further process. A special format of image storing known as YCbCr is used as a tool to convert the Grayscale image to RGB image format. The presented algorithm is tested on various types of degraded documents such as printed documents, handwritten documents, old script documents and handwritten image sketches in documents. The purpose of this research is to obtain an original document for a given set of degraded documents of the same source.

Keywords: Grayscale image format, image fusing, SURF detection, YCbCr image format.

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Authors: Francisca Grimón, Marylin Giugni, Josep Monguet F., Joaquín Fernández, Luis León G.

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In blended learning environments, the Internet can be combined with other technologies. The aim of this research was to design, introduce and validate a model to support synchronous and asynchronous activities by managing content domains in an Adaptive Hypermedia System (AHS). The application is based on information recovery techniques, clustering algorithms and adaptation rules to adjust the user's model to contents and objects of study. This system was applied to blended learning in higher education. The research strategy used was the case study method. Empirical studies were carried out on courses at two universities to validate the model. The results of this research show that the model had a positive effect on the learning process. The students indicated that the synchronous and asynchronous scenario is a good option, as it involves a combination of work with the lecturer and the AHS. In addition, they gave positive ratings to the system and stated that the contents were adapted to each user profile.

Keywords: Blended Learning, System Adaptive, Model, Clustering Algorithms.

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Authors: Stephan Rupp, Matthias Elter, Michael Breitung, Walter Zink, Christian Küblbeck

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Camera calibration is an indispensable step for augmented reality or image guided applications where quantitative information should be derived from the images. Usually, a camera calibration is obtained by taking images of a special calibration object and extracting the image coordinates of projected calibration marks enabling the calculation of the projection from the 3d world coordinates to the 2d image coordinates. Thus such a procedure exhibits typical steps, including feature point localization in the acquired images, camera model fitting, correction of distortion introduced by the optics and finally an optimization of the model-s parameters. In this paper we propose to extend this list by further step concerning the identification of the optimal subset of images yielding the smallest overall calibration error. For this, we present a Monte Carlo based algorithm along with a deterministic extension that automatically determines the images yielding an optimal calibration. Finally, we present results proving that the calibration can be significantly improved by automated image selection.

Keywords: Camera Calibration, Discrete Optimization, Monte Carlo Method.

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Authors: M. Celeska, K. Najdenkoski, V. Dimchev, V. Stoilkov

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Accurate determination of wind turbine performance is necessary for economic operation of a wind farm. At present, the procedure to carry out the power performance verification of wind turbines is based on a standard of the International Electrotechnical Commission (IEC). In this paper, nonparametric statistical inference is applied to designing a simple, inexpensive method of verifying the power performance of a wind turbine. A statistical test is explained, examined, and the adequacy is tested over real data. The methods use the information that is collected by the SCADA system (Supervisory Control and Data Acquisition) from the sensors embedded in the wind turbines in order to carry out the power performance verification of a wind farm. The study has used data on the monthly output of wind farm in the Republic of Macedonia, and the time measuring interval was from January 1, 2016, to December 31, 2016. At the end, it is concluded whether the power performance of a wind turbine differed significantly from what would be expected. The results of the implementation of the proposed methods showed that the power performance of the specific wind farm under assessment was acceptable.

Keywords: Canonical correlation analysis, power curve, power performance, wind energy.

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Authors: Mert Bal, Hayri Sever, Oya Kalıpsız

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Medical Decision Support Systems (MDSSs) are sophisticated, intelligent systems that can provide inference due to lack of information and uncertainty. In such systems, to model the uncertainty various soft computing methods such as Bayesian networks, rough sets, artificial neural networks, fuzzy logic, inductive logic programming and genetic algorithms and hybrid methods that formed from the combination of the few mentioned methods are used. In this study, symptom-disease relationships are presented by a framework which is modeled with a formal concept analysis and theory, as diseases, objects and attributes of symptoms. After a concept lattice is formed, Bayes theorem can be used to determine the relationships between attributes and objects. A discernibility relation that forms the base of the rough sets can be applied to attribute data sets in order to reduce attributes and decrease the complexity of computation.

Keywords: Formal Concept Analysis, Rough Set Theory, Granular Computing, Medical Decision Support System.

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Authors: Ebregbe David, Deng Weibo

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The traditional second order statistics approach of using only the hermitian covariance for non circular signals, does not take advantage of the information contained in the complementary covariance of these signals. Radar systems often use non circular signals such as Binary Phase Shift Keying (BPSK) signals. Their noncicular property can be exploited together with the dual centrosymmetry of the bistatic MIMO radar system to improve angle estimation performance. We construct an augmented matrix from the received data vectors using both the positive definite hermitian covariance matrix and the complementary covariance matrix. The Unitary ESPRIT technique is then applied to the signal subspace of the augmented covariance matrix for automatically paired Direction-of-arrival (DOA) and Direction-of-Departure (DOD) angle estimates. The number of targets that can be detected is twice that obtainable with the conventional ESPRIT approach. Simulation results show the effectiveness of this method in terms of increase in resolution and the number of targets that can be detected.

Keywords: Bistatic MIMO Radar, Unitary Esprit, Non circular signals.

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Authors: Umar Manzoor, Kiran Ijaz, Wajiha Shamim, Arshad Ali Shahid

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Transaction management is one of the most crucial requirements for enterprise application development which often require concurrent access to distributed data shared amongst multiple application / nodes. Transactions guarantee the consistency of data records when multiple users or processes perform concurrent operations. Existing Fault Tolerance Infrastructure for Mobile Agents (FTIMA) provides a fault tolerant behavior in distributed transactions and uses multi-agent system for distributed transaction and processing. In the existing FTIMA architecture, data flows through the network and contains personal, private or confidential information. In banking transactions a minor change in the transaction can cause a great loss to the user. In this paper we have modified FTIMA architecture to ensure that the user request reaches the destination server securely and without any change. We have used triple DES for encryption/ decryption and MD5 algorithm for validity of message.

Keywords: Distributed Transaction, Security, Mobile Agents, FTIMA Architecture.

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Authors: M. Khatami Rad, N. Jamali, M. Torabizadeh, A. Noshadi

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In this paper, an artificial neural network simulator is employed to carry out diagnosis and prognosis on electric motor as rotating machinery based on predictive maintenance. Vibration data of the primary failed motor including unbalance, misalignment and bearing fault were collected for training the neural network. Neural network training was performed for a variety of inputs and the motor condition was used as the expert training information. The main purpose of applying the neural network as an expert system was to detect the type of failure and applying preventive maintenance. The advantage of this study is for machinery Industries by providing appropriate maintenance that has an essential activity to keep the production process going at all processes in the machinery industry. Proper maintenance is pivotal in order to prevent the possible failures in operating system and increase the availability and effectiveness of a system by analyzing vibration monitoring and developing expert system.

Keywords: Condition based monitoring, expert system, neural network, fault detection, vibration monitoring.

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Authors: Sugandhi, Parteek Kumar, Sanmeet Kaur

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Sign Language (SL) is used by deaf and other people who cannot speak but can hear or have a problem with spoken languages due to some disability. It is a visual gesture language that makes use of either one hand or both hands, arms, face, body to convey meanings and thoughts. SL automation system is an effective way which provides an interface to communicate with normal people using a computer. In this paper, an avatar based dictionary has been proposed for text to Indian Sign Language (ISL) generation system. This research work will also depict a literature review on SL corpus available for various SL s over the years. For ISL generation system, a written form of SL is required and there are certain techniques available for writing the SL. The system uses Hamburg sign language Notation System (HamNoSys) and Signing Gesture Mark-up Language (SiGML) for ISL generation. It is developed in PHP using Web Graphics Library (WebGL) technology for 3D avatar animation. A multilingual ISL dictionary is developed using HamNoSys for both English and Hindi Language. This dictionary will be used as a database to associate signs with words or phrases of a spoken language. It provides an interface for admin panel to manage the dictionary, i.e., modification, addition, or deletion of a word. Through this interface, HamNoSys can be developed and stored in a database and these notations can be converted into its corresponding SiGML file manually. The system takes natural language input sentence in English and Hindi language and generate 3D sign animation using an avatar. SL generation systems have potential applications in many domains such as healthcare sector, media, educational institutes, commercial sectors, transportation services etc. This research work will help the researchers to understand various techniques used for writing SL and generation of Sign Language systems.

Keywords: Avatar, dictionary, HamNoSys, hearing-impaired, Indian Sign Language, sign language.

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Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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Authors: Kasthurirangan Gopalakrishnan, Naga Shashidhar, Xiaoxiong Zhong

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During the process of compaction in Hot-Mix Asphalt (HMA) mixtures, the distance between aggregate particles decreases as they come together and eliminate air-voids. By measuring the inter-particle distances in a cut-section of a HMA sample the degree of compaction can be estimated. For this, a calibration curve is generated by computer simulation technique when the gradation and asphalt content of the HMA mixture are known. A two-dimensional cross section of HMA specimen was simulated using the mixture design information (gradation, asphalt content and air-void content). Nearest neighbor distance methods such as Delaunay triangulation were used to study the changes in inter-particle distance and area distribution during the process of compaction in HMA. Such computer simulations would enable making several hundreds of repetitions in a short period of time without the necessity to compact and analyze laboratory specimens in order to obtain good statistics on the parameters defined. The distributions for the statistical parameters based on computer simulations showed similar trends as those of laboratory specimens.

Keywords: Computer simulations, Hot-Mix Asphalt (HMA), inter-particle distance, image analysis, nearest neighbor

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Authors: Dewan Md. Farid, Jerome Darmont, Nouria Harbi, Nguyen Huu Hoa, Mohammad Zahidur Rahman

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In this paper, a new learning approach for network intrusion detection using naïve Bayesian classifier and ID3 algorithm is presented, which identifies effective attributes from the training dataset, calculates the conditional probabilities for the best attribute values, and then correctly classifies all the examples of training and testing dataset. Most of the current intrusion detection datasets are dynamic, complex and contain large number of attributes. Some of the attributes may be redundant or contribute little for detection making. It has been successfully tested that significant attribute selection is important to design a real world intrusion detection systems (IDS). The purpose of this study is to identify effective attributes from the training dataset to build a classifier for network intrusion detection using data mining algorithms. The experimental results on KDD99 benchmark intrusion detection dataset demonstrate that this new approach achieves high classification rates and reduce false positives using limited computational resources.

Keywords: Attributes selection, Conditional probabilities, information gain, network intrusion detection.

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Authors: Jinyong Yao, Hongzhi Li, Chao Du, Jiao Li

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Reliability of long-term storage products is related to the availability of the whole system, and the evaluation of storage life is of great necessity. These products are usually highly reliable and little failure information can be collected. In this paper, an analytical method based on data from accelerated storage life test is proposed to evaluate the reliability index of the long-term storage products. Firstly, singularities are eliminated by data normalization and residual analysis. Secondly, with the preprocessed data, the degradation path model is built to obtain the pseudo life values. Then by life distribution hypothesis, we can get the estimator of parameters in high stress levels and verify failure mechanism consistency. Finally, the life distribution under the normal stress level is extrapolated via the acceleration model and evaluation of the actual average life is available. An application example with the camera stabilization device is provided to illustrate the methodology we proposed.

Keywords: Accelerated storage life test, failure mechanism consistency, life distribution, reliability.

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Authors: Phruksaphanrat B.

Abstract:

This research proposes a Preemptive Possibilistic Linear Programming (PPLP) approach for solving multiobjective Aggregate Production Planning (APP) problem with interval demand and imprecise unit price and related operating costs. The proposed approach attempts to maximize profit and minimize changes of workforce. It transforms the total profit objective that has imprecise information to three crisp objective functions, which are maximizing the most possible value of profit, minimizing the risk of obtaining the lower profit and maximizing the opportunity of obtaining the higher profit. The change of workforce level objective is also converted. Then, the problem is solved according to objective priorities. It is easier than simultaneously solve the multiobjective problem as performed in existing approach. Possible range of interval demand is also used to increase flexibility of obtaining the better production plan. A practical application of an electronic company is illustrated to show the effectiveness of the proposed model.

Keywords: Aggregate production planning, Fuzzy sets theory, Possibilistic linear programming, Preemptive priority

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Authors: Martin Skutil, Klára Havlíčková, Renata Matějíčková

Abstract:

The paper is the first output of a larger research project conducted at the Faculty of Education of the University of Hradec Králové, which deals with an improved understanding of teachers' work in the subject of National History and Geography. Partial findings focusing on the use of didactic material resources in teaching are presented in this phase. With the regard to promotion of independent activity of students within learner based education, material equipment of schools with didactic aids is becoming increasingly important. This paper is based on qualitative research, where the possibilities and mainly the reasons for use of material didactic resources in teaching were investigated through semi-structured interviews. Attention was focused on ways of working with different teaching aids and their implementation in the educational process. It turns out that teachers accept current constructivist and humanistic approaches to education associated with the requirement to prepare students for life in an information society, and accordingly they adjust their teaching.

Keywords: Primary education, National History and Geography, didactic material resources, qualitative research.

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Authors: C. Ardil

Abstract:

Multidimensional compromise programming evaluation of digital commerce websites is essential not only to have recommendations for improvement, but also to make comparisons with global business competitors. This research provides a multidimensional decision making model that prioritizes the objective criteria weights of various commerce websites using multidimensional compromise solution. Evaluation of digital commerce website quality can be considered as a complex information system structure including qualitative and quantitative factors for a multicriteria decision making problem. The proposed multicriteria decision making approach mainly consists of three sequential steps for the selection problem. In the first step, three major different evaluation criteria are characterized for website ranking problem. In the second step, identified critical criteria are weighted using the standard deviation procedure. In the third step, the multidimensional compromise programming is applied to rank the digital commerce websites.

Keywords: Standard deviation, commerce website, website evaluation, multicriteria decision making, multicriteria compromise programming, website quality, multidimensional decision analysis.

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