Search results for: model clone detection

Authors: Ifedapo Francis Awolowo

Abstract:

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: K. M. Ravikumar, Balakrishna Reddy, R. Rajagopal, H. C. Nagaraj

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Automatic detection of syllable repetition is one of the important parameter in assessing the stuttered speech objectively. The existing method which uses artificial neural network (ANN) requires high levels of agreement as prerequisite before attempting to train and test ANNs to separate fluent and nonfluent. We propose automatic detection method for syllable repetition in read speech for objective assessment of stuttered disfluencies which uses a novel approach and has four stages comprising of segmentation, feature extraction, score matching and decision logic. Feature extraction is implemented using well know Mel frequency Cepstra coefficient (MFCC). Score matching is done using Dynamic Time Warping (DTW) between the syllables. The Decision logic is implemented by Perceptron based on the score given by score matching. Although many methods are available for segmentation, in this paper it is done manually. Here the assessment by human judges on the read speech of 10 adults who stutter are described using corresponding method and the result was 83%.

Keywords: Assessment, DTW, MFCC, Objective, Perceptron, Stuttering.

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Authors: Lenka Ševelová, Aleš Florian

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Appropriate and progressive tool for analyzing behavior of low volume roads are probabilistic models used in reliability analyses. The necessary part of the probabilistic model is the deterministic model of structural behavior. The FE model of low volume roads is created in the ANSYS software. It is able to determine the state of stress and deformation in any point of the structure and thus generate data required for the reliability analysis. The paper compares two material constitutive models used for modeling of unbound non-homogenous materials used in low volume roads. The first model is linear elastic model according to Hook theory (H model), the second one is nonlinear elastic-plastic Drucker-Prager model (D-P model).

Keywords: FEA, FEM, geotechnical materials, low volume roads, material constitutive models, pavement.

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Authors: R. K. Z. Sahbudin, M. K. Abdullah, M. Mokhtar, S. B. A. Anas, S. Hitam

Abstract:

A subcarrier - spectral amplitude coding optical code division multiple access system using the Khazani-Syed code with Complementary subtraction detection technique is proposed. The proposed system has been analyzed by taking into account the effects of phase-induced intensity noise, shot noise, thermal noise and intermodulation distortion noise. The performance of the system has been compared with the spectral amplitude coding optical code division multiple access system using the Hadamard code and the Modified Quadratic Congruence code. The analysis shows that the proposed system can eliminate the multiple access interference using the Complementary subtraction detection technique, and hence improve the overall system performance.

Keywords: Complementary subtraction, Khazani-Syed code, multiple access interference, phase-induced intensity noise

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Authors: Peter Rothenpieler, Daniela Kruger, Dennis Pfisterer, Stefan Fischer, Denise Dudek, Christian Haas, Martina Zitterbart

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In the project FleGSens, a wireless sensor network (WSN) for the surveillance of critical areas and properties is currently developed which incorporates mechanisms to ensure information security. The intended prototype consists of 200 sensor nodes for monitoring a 500m long land strip. The system is focused on ensuring integrity and authenticity of generated alarms and availability in the presence of an attacker who may even compromise a limited number of sensor nodes. In this paper, two of the main protocols developed in the project are presented, a tracking protocol to provide secure detection of trespasses within the monitored area and a protocol for secure detection of node failures. Simulation results of networks containing 200 and 2000 nodes as well as the results of the first prototype comprising a network of 16 nodes are presented. The focus of the simulations and prototype are functional testing of the protocols and particularly demonstrating the impact and cost of several attacks.

Keywords: Wireless Sensor Network, Security, Trespass Detection, Testbed.

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Authors: Parvinder S. Sandhu, Iqbaldeep Kaur, Amit Verma, Inderpreet Kaur, Birinderjit S. Kalyan

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This work is a proposed model of CMOS for which the algorithm has been created and then the performance evaluation of this proposition has been done. In this context, another commonly used model called ZSTT (Zero Switching Time Transient) model is chosen to compare all the vital features and the results for the Proposed Equivalent CMOS are promising. In the end, the excerpts of the created algorithm are also included

Keywords: Dual Capacitor Model, ZSTT, CMOS, SPICEMacro-Model.

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Authors: Mohammed A. Al-Manie, Mohammed I. Alkanhal

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In this paper, acoustic techniques are used to detect hidden insect infestations of date palm tress (Phoenix dactylifera L.). In particular, we use an acoustic instrument for early discovery of the presence of a destructive insect pest commonly known as the Red Date Palm Weevil (RDPW) and scientifically as Rhynchophorus ferrugineus (Olivier). This type of insect attacks date palm tress and causes irreversible damages at late stages. As a result, the infected trees must be destroyed. Therefore, early presence detection is a major part in controlling the spread and economic damage caused by this type of infestation. Furthermore monitoring and early detection of the disease can asses in taking appropriate measures such as isolating or treating the infected trees. The acoustic system is evaluated in terms of its ability for early discovery of hidden bests inside the tested tree. When signal acquisitions is completed for a number of date palms, a signal processing technique known as time-frequency analysis is evaluated in terms of providing an estimate that can be visually used to recognize the acoustic signature of the RDPW. The testing instrument was tested in the laboratory first then; it was used on suspected or infested tress in the field. The final results indicate that the acoustic monitoring approach along with signal processing techniques are very promising for the early detection of presence of the larva as well as the adult pest in the date palms.

Keywords: Acoustic emissions, acoustic sensors, nondestructivetests, Red Date Palm Weevil, signal processing..

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Authors: Kelemewerk Destalem, Jungjae Cho, Jaeseong Lee, Ju H. Park, Joonhyuk Yoo

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Background subtraction and temporal difference are often used for moving object detection in video. Both approaches are computationally simple and easy to be deployed in real-time image processing. However, while the background subtraction is highly sensitive to dynamic background and illumination changes, the temporal difference approach is poor at extracting relevant pixels of the moving object and at detecting the stopped or slowly moving objects in the scene. In this paper, we propose a simple moving object detection scheme based on adaptive background subtraction and temporal difference exploiting dynamic background updates. The proposed technique consists of histogram equalization, a linear combination of background and temporal difference, followed by the novel frame-based and pixel-based background updating techniques. Finally, morphological operations are applied to the output images. Experimental results show that the proposed algorithm can solve the drawbacks of both background subtraction and temporal difference methods and can provide better performance than that of each method.

Keywords: Background subtraction, background updating, real time and lightweight algorithm, temporal difference.

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Authors: Daniela Matei, Radu Matei

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In this paper a class of analog algorithms based on the concept of Cellular Neural Network (CNN) is applied in some processing operations of some important medical images, namely retina images, for detecting various symptoms connected with diabetic retinopathy. Some specific processing tasks like morphological operations, linear filtering and thresholding are proposed, the corresponding template values are given and simulations on real retina images are provided.

Keywords: Diabetic retinopathy, pathology detection, cellular neural networks, analog algorithms.

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Authors: Mohammad Fuad Mohammad Naser, Faycal Ikhouane

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LuGre friction model is an ordinary differential equation that is widely used in describing the friction phenomenon for mechanical systems. The importance of this model comes from the fact that it captures most of the friction behavior that has been observed including hysteresis. In this paper, we study some aspects related to the hysteresis behavior induced by the LuGre friction model.

Keywords: Hysteresis, LuGre model, operator, (strong) consistency.

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Authors: Manjunath Aradhya V N, Hemantha Kumar G, Shivakumara P

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Document image processing has become an increasingly important technology in the automation of office documentation tasks. During document scanning, skew is inevitably introduced into the incoming document image. Since the algorithm for layout analysis and character recognition are generally very sensitive to the page skew. Hence, skew detection and correction in document images are the critical steps before layout analysis. In this paper, a novel skew detection method is presented for binary document images. The method considered the some selected characters of the text which may be subjected to thinning and Hough transform to estimate skew angle accurately. Several experiments have been conducted on various types of documents such as documents containing English Documents, Journals, Text-Book, Different Languages and Document with different fonts, Documents with different resolutions, to reveal the robustness of the proposed method. The experimental results revealed that the proposed method is accurate compared to the results of well-known existing methods.

Keywords: Optical Character Recognition, Skew angle, Thinning, Hough transform, Document processing

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Authors: Hong Pan, Yaping Zhu, Liang Zheng Xia

Abstract:

We propose a fast and robust hierarchical face detection system which finds and localizes face images with a cascade of classifiers. Three modules contribute to the efficiency of our detector. First, heterogeneous feature descriptors are exploited to enrich feature types and feature numbers for face representation. Second, a PSO-Adaboost algorithm is proposed to efficiently select discriminative features from a large pool of available features and reinforce them into the final ensemble classifier. Compared with the standard exhaustive Adaboost for feature selection, the new PSOAdaboost algorithm reduces the training time up to 20 times. Finally, a three-stage hierarchical classifier framework is developed for rapid background removal. In particular, candidate face regions are detected more quickly by using a large size window in the first stage. Nonlinear SVM classifiers are used instead of decision stump functions in the last stage to remove those remaining complex nonface patterns that can not be rejected in the previous two stages. Experimental results show our detector achieves superior performance on the CMU+MIT frontal face dataset.

Keywords: Adaboost, Face detection, Feature selection, PSO

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Authors: Bogdan Walek, Jiri Bartos, Cyril Klimes

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This article deals with the conceptual modeling under uncertainty. First, the division of information systems with their definition will be described, focusing on those where the construction of a conceptual model is suitable for the design of future information system database. Furthermore, the disadvantages of the traditional approach in creating a conceptual model and database design will be analyzed. A comprehensive methodology for the creation of a conceptual model based on analysis of client requirements and the selection of a suitable domain model is proposed here. This article presents the expert system used for the construction of a conceptual model and is a suitable tool for database designers to create a conceptual model.

Keywords: Conceptual model, conceptual modeling, database, methodology, uncertainty, information system, entity, attribute, relationship, conceptual domain model, fuzzy.

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Authors: Kamil R. Aida-zade, Jamaladdin Z. Hasanov

Abstract:

An approach is offered for more precise definition of base lines- borders in handwritten cursive text and general problems of handwritten text segmentation have also been analyzed. An offered method tries to solve problems arose in handwritten recognition with specific slant or in other words, where the letters of the words are not on the same vertical line. As an informative features, some recognition systems use ascending and descending parts of the letters, found after the word-s baseline detection. In such recognition systems, problems in baseline detection, impacts the quality of the recognition and decreases the rate of the recognition. Despite other methods, here borders are found by small pieces containing segmentation elements and defined as a set of linear functions. In this method, separate borders for top and bottom border lines are found. At the end of the paper, as a result, azerbaijani cursive handwritten texts written in Latin alphabet by different authors has been analyzed.

Keywords: Azeri, azerbaijani, latin, segmentation, cursive, HWR, handwritten, recognition, baseline, ascender, descender, symbols.

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Authors: In-Geun Lim, Jin-Soo Kim, Chirl-Hwa Lee

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This paper presents a constrained valley detection algorithm. The intent is to find valleys in the map for the path planning that enables a robot or a vehicle to move safely. The constraint to the valley is a desired width and a desired depth to ensure the space for movement when a vehicle passes through the valley. We propose an algorithm to find valleys satisfying these 2 dimensional constraints. The merit of our algorithm is that the pre-processing and the post-processing are not necessary to eliminate undesired small valleys. The algorithm is validated through simulation using digitized elevation data.

Keywords: valley, width, depth, path planning.

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Authors: Khadijat T. Bamigbade, Olufade F. W. Onifade

Abstract:

The field of automatic facial expression analysis has been an active research area in the last two decades. Its vast applicability in various domains has drawn so much attention into developing techniques and dataset that mirror real life scenarios. Many techniques such as Local Binary Patterns and its variants (CLBP, LBP-TOP) and lately, deep learning techniques, have been used for facial expression recognition. However, the problem of occlusion has not been sufficiently handled, making their results not applicable in real life situations. This paper develops a simple, yet highly efficient method tagged Local Binary Pattern-Histogram of Gradient (LBP-HOG) with occlusion detection in face image, using a multi-class SVM for Action Unit and in turn expression recognition. Our method was evaluated on three publicly available datasets which are JAFFE, CK, SFEW. Experimental results showed that our approach performed considerably well when compared with state-of-the-art algorithms and gave insight to occlusion detection as a key step to handling expression in wild.

Keywords: Automatic facial expression analysis, local binary pattern, LBP-HOG, occlusion detection.

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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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Authors: Xiaoqing Wang, Junfeng Wang, Xiaolan Zhu

Abstract:

Android operating system has been recognized by most application developers because of its good open-source and compatibility, which enriches the categories of applications greatly. However, it has become the target of malware attackers due to the lack of strict security supervision mechanisms, which leads to the rapid growth of malware, thus bringing serious safety hazards to users. Therefore, it is critical to detect Android malware effectively. Generally, the permissions declared in the AndroidManifest.xml can reflect the function and behavior of the application to a large extent. Since current Android system has not any restrictions to the number of permissions that an application can request, developers tend to apply more than actually needed permissions in order to ensure the successful running of the application, which results in the abuse of permissions. However, some traditional detection methods only consider the requested permissions and ignore whether it is actually used, which leads to incorrect identification of some malwares. Therefore, a machine learning detection method based on the actually used permissions combination and API calls was put forward in this paper. Meanwhile, several experiments are conducted to evaluate our methodology. The result shows that it can detect unknown malware effectively with higher true positive rate and accuracy while maintaining a low false positive rate. Consequently, the AdaboostM1 (J48) classification algorithm based on information gain feature selection algorithm has the best detection result, which can achieve an accuracy of 99.8%, a true positive rate of 99.6% and a lowest false positive rate of 0.

Keywords: Android, permissions combination, API calls, machine learning.

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Authors: Muhammad Marsudi, Dzuraidah Abdul Wahab, Che Hassan Che Haron

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Modeling of a manufacturing system enables one to identify the effects of key design parameters on the system performance and as a result to make correct decision. This paper proposes a manufacturing system modeling approach using a spreadsheet model based on queuing network theory, in which a static capacity planning model and stochastic queuing model are integrated. The model was used to improve the existing system utilization in relation to product design. The model incorporates few parameters such as utilization, cycle time, throughput, and batch size. The study also showed that the validity of developed model is good enough to apply and the maximum value of relative error is 10%, far below the limit value 32%. Therefore, the model developed in this study is a valuable alternative model in evaluating a manufacturing system

Keywords: Manufacturing system, product design, spreadsheet model, utilization.

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Authors: Jaswinder Kaur, Satwinder Singh, Karanjeet Singh Kahlon

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Accurate software cost estimates are critical to both developers and customers. They can be used for generating request for proposals, contract negotiations, scheduling, monitoring and control. The exact relationship between the attributes of the effort estimation is difficult to establish. A neural network is good at discovering relationships and pattern in the data. So, in this paper a comparative analysis among existing Halstead Model, Walston-Felix Model, Bailey-Basili Model, Doty Model and Neural Network Based Model is performed. Neural Network has outperformed the other considered models. Hence, we proposed Neural Network system as a soft computing approach to model the effort estimation of the software systems.

Keywords: Effort Estimation, Neural Network, Halstead Model, Walston-Felix Model, Bailey-Basili Model, Doty Model.

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Authors: Irtaza M. Syed, Kaamran Raahemifar

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This paper presents a model predictive control (MPC) of a utility interactive three phase inverter (TPI) for a photovoltaic (PV) system at commercial level. The proposed model uses phase locked loop (PLL) to synchronize the TPI with the power electric grid (PEG) and performs MPC control in a dq reference frame. TPI model consists of a boost converter (BC), maximum power point tracking (MPPT) control, and a three-leg voltage source inverter (VSI). The operational model of VSI is used to synthesize the sinusoidal current and track the reference. The model is validated using a 35.7 kW PV system in Matlab/Simulink. Implementation results show simplicity and accuracy, as well as reliability of the model.

Keywords: Model predictive control, three phase voltage source inverter, PV system, Matlab/Simulink.

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Authors: Lae-Jeong Park

Abstract:

The paper presents a method that utilizes figure-ground color segmentation to extract effective global feature in terms of false positive reduction in the head-shoulder detection. Conventional detectors that rely on local features such as HOG due to real-time operation suffer from false positives. Color cue in an input image provides salient information on a global characteristic which is necessary to alleviate the false positives of the local feature based detectors. An effective approach that uses figure-ground color segmentation has been presented in an effort to reduce the false positives in object detection. In this paper, an extended version of the approach is presented that adopts separate multipart foregrounds instead of a single prior foreground and performs the figure-ground color segmentation with each of the foregrounds. The multipart foregrounds include the parts of the head-shoulder shape and additional auxiliary foregrounds being optimized by a search algorithm. A classifier is constructed with the feature that consists of a set of the multiple resulting segmentations. Experimental results show that the presented method can discriminate more false positive than the single prior shape-based classifier as well as detectors with the local features. The improvement is possible because the presented approach can reduce the false positives that have the same colors in the head and shoulder foregrounds.

Keywords: Pedestrian detection, color segmentation, false positives, feature extraction.

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Authors: Ondruska Marek, Matustik Ondrej

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The main goal of the article is to present new model of application architecture of banking IT solution providing the Internet Banking services that is particularly outsourced. At first, we propose business rationale and a SWOT analysis to explain the reasons for the model in the article. The most important factor for our model is nowadays- big boom around smart phones and tablet devices. As next, we focus on IT architecture viewpoint where we design application, integration and security model. Finally, we propose a generic governance model that serves as a basis for the specialized governance model. The specialized instance of governance model is designed to ensure that the development and the maintenance of different parts of the IT solution are well governed in time.

Keywords: governance model, front-end application, Internet Banking, smart phones

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Authors: Le Kang

Abstract:

According to the nature of the university, as a free and responsible academic community, USR is based on a different foundation —academic responsibility, so the Pyramid and the IC Model of CSR could not fully explain the most distinguished feature of USR. This paper sought to put forward a new model— Ferris Wheel Model, to illustrate the nature of USR and the process of achievement. The Ferris Wheel Model of USR shows the university creates a balanced, fairness and neutrality systemic structure to afford social responsibilities; that makes the organization could obtain a synergistic effect to achieve more extensive interests of stakeholders and wider social responsibilities.

Keywords: USR, Achievement model, Ferris wheel model.

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Authors: S. A. Sadegh Zadeh, C. Kambhampati

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Mathematical and computational modellings are the necessary tools for reviewing, analysing, and predicting processes and events in the wide spectrum range of scientific fields. Therefore, in a field as rapidly developing as neuroscience, the combination of these two modellings can have a significant role in helping to guide the direction the field takes. The paper combined mathematical and computational modelling to prove a weakness in a very precious model in neuroscience. This paper is intended to analyse all-or-none principle in Hodgkin-Huxley mathematical model. By implementation the computational model of Hodgkin-Huxley model and applying the concept of all-or-none principle, an investigation on this mathematical model has been performed. The results clearly showed that the mathematical model of Hodgkin-Huxley does not observe this fundamental law in neurophysiology to generating action potentials. This study shows that further mathematical studies on the Hodgkin-Huxley model are needed in order to create a model without this weakness.

Keywords: All-or-none, computational modelling, mathematical model, transmembrane voltage, action potential.

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Authors: Satyasen Panda, Urmila Bhanja

Abstract:

In this paper, we have presented and analyzed three-dimensional (3-D) matrices of wavelength/time/space code for optical code division multiple access (OCDMA) networks with NAND subtraction detection technique. The 3-D codes are constructed by integrating a two-dimensional modified quadratic congruence (MQC) code with one-dimensional modified prime (MP) code. The respective encoders and decoders were designed using fiber Bragg gratings and optical delay lines to minimize the bit error rate (BER). The performance analysis of the 3D-OCDMA system is based on measurement of signal to noise ratio (SNR), BER and eye diagram for a different number of simultaneous users. Also, in the analysis, various types of noises and multiple access interference (MAI) effects were considered. The results obtained with NAND detection technique were compared with those obtained with OR and AND subtraction techniques. The comparison results proved that the NAND detection technique with 3-D MQC\MP code can accommodate more number of simultaneous users for longer distances of fiber with minimum BER as compared to OR and AND subtraction techniques. The received optical power is also measured at various levels of BER to analyze the effect of attenuation.

Keywords: Cross correlation, three-dimensional optical code division multiple access, spectral amplitude coding optical code division multiple access, multiple access interference, phase induced intensity noise, three-dimensional modified quadratic congruence/modified prime code.

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Authors: Y. N. Phang, E. F. Loh

Abstract:

The zero truncated model is usually used in modeling count data without zero. It is the opposite of zero inflated model. Zero truncated Poisson and zero truncated negative binomial models are discussed and used by some researchers in analyzing the abundance of rare species and hospital stay. Zero truncated models are used as the base in developing hurdle models. In this study, we developed a new model, the zero truncated strict arcsine model, which can be used as an alternative model in modeling count data without zero and with extra variation. Two simulated and one real life data sets are used and fitted into this developed model. The results show that the model provides a good fit to the data. Maximum likelihood estimation method is used in estimating the parameters.

Keywords: Hurdle models, maximum likelihood estimation method, positive count data.

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Authors: A. J. Babajanyan, T. A. Abrahamyan, H. A. Minasyan, Kh. V. Nerkararyan

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Optical radiation emitted from a metal-coated fiber tip apex at liquid-air interface was measured. The intensity of the output radiation was strongly depend on the relative position of the tip to a liquid-air interface and varied with surface fluctuations. This phenomenon permits in-situ real-time investigation of nano-metric vibrations of the liquid surface and provides a basis for development of various origin ultrasensitive vibration detecting sensors. The described method can be used for detection of week seismic vibrations.

Keywords: Fiber-tip, Liquid-air interface, Nano vibration, Opto-mechanical sensor.

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Authors: M. Kovac

Abstract:

This article describes design of the 8-bit asynchronous microcontroller simulation model in VHDL. The model is created in ISE Foundation design tool and simulated in Modelsim tool. This model is a simple application example of asynchronous systems designed in synchronous design tools. The design process of creating asynchronous system with 4-phase bundled-data protocol and with matching delays is described in the article. The model is described in gate-level abstraction. The simulation waveform of the functional construction is the result of this article. Described construction covers only the simulation model. The next step would be creating synthesizable model to FPGA.

Keywords: Asynchronous, Microcontroller, VHDL, FPGA.

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Authors: GuoQiang Peng, Yi Sun

Abstract:

In this paper, based on the work in [1], we further give a general model for acquiring knowledge, which first focuses on the research of how and when things involved in problems are made then describes the goals, the energy and the time to give an optimum model to decide how many related things are supposed to be involved in. Finally, we acquire knowledge from this model in which there are the attributes, actions and connections of the things involved at the time when they are born and the time in their life. This model not only improves AI theories, but also surely brings the effectiveness and accuracy for AI system because systems are given more knowledge when reasoning or computing is used to bring about results.

Keywords: Time, knowledge, model.

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