Search results for: Multiple Classifier Systems
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5842

Search results for: Multiple Classifier Systems

5152 A Note on the Convergence of the Generalized AOR Iterative Method for Linear Systems

Authors: Zhong-xi Gao, Hou-biao Li

Abstract:

Recently, some convergent results of the generalized AOR iterative (GAOR) method for solving linear systems with strictly diagonally dominant matrices are presented in [Darvishi, M.T., Hessari, P.: On convergence of the generalized AOR method for linear systems with diagonally dominant cofficient matrices. Appl. Math. Comput. 176, 128-133 (2006)] and [Tian, G.X., Huang, T.Z., Cui, S.Y.: Convergence of generalized AOR iterative method for linear systems with strictly diagonally dominant cofficient matrices. J. Comp. Appl. Math. 213, 240-247 (2008)]. In this paper, we give the convergence of the GAOR method for linear systems with strictly doubly diagonally dominant matrix, which improves these corresponding results.

Keywords: Diagonally dominant matrix, GAOR method, Linear system, Convergence

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5151 Non-Methane Hydrocarbons Emission during the Photocopying Process

Authors: Kiurski S. Jelena, Aksentijević M. Snežana, Kecić S. Vesna, Oros B. Ivana

Abstract:

Prosperity of electronic equipment in photocopying environment not only has improved work efficiency, but also has changed indoor air quality. Considering the number of photocopying employed, indoor air quality might be worse than in general office environments. Determining the contribution from any type of equipment to indoor air pollution is a complex matter. Non-methane hydrocarbons are known to have an important role on air quality due to their high reactivity. The presence of hazardous pollutants in indoor air has been detected in one photocopying shop in Novi Sad, Serbia. Air samples were collected and analyzed for five days, during 8-hr working time in three time intervals, whereas three different sampling points were determined. Using multiple linear regression model and software package STATISTICA 10 the concentrations of occupational hazards and microclimates parameters were mutually correlated. Based on the obtained multiple coefficients of determination (0.3751, 0.2389 and 0.1975), a weak positive correlation between the observed variables was determined. Small values of parameter F indicated that there was no statistically significant difference between the concentration levels of nonmethane hydrocarbons and microclimates parameters. The results showed that variable could be presented by the general regression model: y = b0 + b1xi1+ b2xi2. Obtained regression equations allow to measure the quantitative agreement between the variables and thus obtain more accurate knowledge of their mutual relations.

Keywords: Indoor air quality, multiple regression analysis, nonmethane hydrocarbons, photocopying process.

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5150 A Novel Design for Hybrid Space-Time Block Codes and Spatial Multiplexing Scheme

Authors: Seung-Jun Yu, Jang-Kyun Ahn, Eui-Young Lee, Hyoung-Kyu Song

Abstract:

Space-time block codes (STBC) and spatial multiplexing (SM) are promising techniques that effectively exploit multipleinput multiple-output (MIMO) transmission to achieve more reliable communication and a higher multiplexing rate, respectively. In this paper, we study a practical design for hybrid scheme with multi-input multi-output orthogonal frequency division multiplexing (MIMOOFDM) systems to flexibly maximize the tradeoff between diversity and multiplexing gains. Unlike the existing STBC and SM designs which are suitable for the integer multiplexing rate, the proposed design can achieve arbitrary number of multiplexing rate.

Keywords: Space-Time Block Codes, Spatial Multiplexing, MIMO-OFDM.

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5149 Analysis of Fixed Beamforming Algorithms for Smart Antenna Systems

Authors: Muhammad Umair Shahid, Abdul Rehman, Mudassir Mukhtar, Muhammad Nauman

Abstract:

The smart antenna is the prominent technology that has become known in recent years to meet the growing demands of wireless communications. In an overcrowded atmosphere, its application is growing gradually. A methodical evaluation of the performance of Fixed Beamforming algorithms for smart antennas such as Multiple Sidelobe Canceller (MSC), Maximum Signal-to-interference ratio (MSIR) and minimum variance (MVDR) has been comprehensively presented in this paper. Simulation results show that beamforming is helpful in providing optimized response towards desired directions. MVDR beamformer provides the most optimal solution.

Keywords: Fixed weight beamforming, array pattern, signal to interference ratio, power efficiency, element spacing, array elements, optimum weight vector.

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5148 Optimal Capacitor Placement in Distribution Feeders

Authors: N. Rugthaicharoencheep, S. Auchariyamet

Abstract:

Optimal capacitor allocation in distribution systems has been studied for a long times. It is an optimization problem which has an objective to define the optimal sizes and locations of capacitors to be installed. In this works, an overview of capacitor placement problem in distribution systems is briefly introduced. The objective functions and constraints of the problem are listed and the methodologies for solving the problem are summarized.

Keywords: Capacitor Placement, Distribution Systems, Optimization Techniques

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5147 Feature Subset Selection approach based on Maximizing Margin of Support Vector Classifier

Authors: Khin May Win, Nan Sai Moon Kham

Abstract:

Identification of cancer genes that might anticipate the clinical behaviors from different types of cancer disease is challenging due to the huge number of genes and small number of patients samples. The new method is being proposed based on supervised learning of classification like support vector machines (SVMs).A new solution is described by the introduction of the Maximized Margin (MM) in the subset criterion, which permits to get near the least generalization error rate. In class prediction problem, gene selection is essential to improve the accuracy and to identify genes for cancer disease. The performance of the new method was evaluated with real-world data experiment. It can give the better accuracy for classification.

Keywords: Microarray data, feature selection, recursive featureelimination, support vector machines.

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5146 The Application of Learning Systems to Support Decision for Stakeholder and Infrastructures Managers Based On Crowdsourcing

Authors: Alfonso Bastías, Álvaro González

Abstract:

The actual grow of the infrastructure in develop country require sophisticate ways manage the operation and control the quality served. This research wants to concentrate in the operation of this infrastructure beyond the construction. The infrastructure-s operation involves an uncertain environment, where unexpected variables are present every day and everywhere. Decision makers need to make right decisions with right information/data analyzed most in real time. To adequately support their decisions and decrease any negative impact and collateral effect, they need to use computational tools called decision support systems (DSS), but now the main source of information came from common users thought an extensive crowdsourcing

Keywords: Crowdsourcing, Learning Systems, Decision Support Systems, Infrastructure, Construction.

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5145 A Task-Based Design Approach for Augmented Reality Systems

Authors: Costin Pribeanu, Rytis Vilkonis, Dragoş Daniel Iordache

Abstract:

User interaction components of Augmented Reality (AR) systems have to be tested with users in order to find and fix usability problems as early as possible. In this paper we will report on a user-centered design approach for AR systems following the experience acquired during the design and evaluation of a software prototype for an AR-based educational platform. In this respect we will focus on the re-design of the user task based on the results from a formative usability evaluation. The basic idea of our approach is to describe task scenarios in a tabular format, to develop a task model in a task modeling environment and then to simulate the execution.

Keywords: AR-based educational systems, task-based design, usability evaluation.

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5144 Hybrid Multipath Congestion Control

Authors: Akshit Singhal, Xuan Wang, Zhijun Wang, Hao Che, Hong Jiang

Abstract:

Multiple Path Transmission Control Protocols (MPTCPs) allow flows to explore path diversity to improve the throughput, reliability and network resource utilization. However, the existing solutions may discourage users to adopt the solutions in the face of multipath scenario where different paths are charged based on different pricing structures, e.g., WiFi vs. cellular connections, widely available for mobile phones. In this paper, we propose a Hybrid MPTCP (H-MPTCP) with a built-in mechanism to incentivize users to use multiple paths with different pricing structures. In the meantime, H-MPTCP preserves the nice properties enjoyed by the state-of-the-art MPTCP solutions. Extensive real Linux implementation results verify that H-MPTCP can indeed achieve the design objectives.

Keywords: Congestion control, Network Utility Maximization, Multipath TCP, network.

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5143 Machine Learning Based Approach for Measuring Promotion Effectiveness in Multiple Parallel Promotions’ Scenarios

Authors: Revoti Prasad Bora, Nikita Katyal

Abstract:

Promotion is a key element in the retail business. Thus, analysis of promotions to quantify their effectiveness in terms of Revenue and/or Margin is an essential activity in the retail industry. However, measuring the sales/revenue uplift is based on estimations, as the actual sales/revenue without the promotion is not present. Further, the presence of Halo and Cannibalization in a multiple parallel promotions’ scenario complicates the problem. Calculating Baseline by considering inter-brand/competitor items or using Halo and Cannibalization's impact on Revenue calculations by considering Baseline as an interpretation of items’ unit sales in neighboring nonpromotional weeks individually may not capture the overall Revenue uplift in the case of multiple parallel promotions. Hence, this paper proposes a Machine Learning based method for calculating the Revenue uplift by considering the Halo and Cannibalization impact on the Baseline and the Revenue. In the first section of the proposed methodology, Baseline of an item is calculated by incorporating the impact of the promotions on its related items. In the later section, the Revenue of an item is calculated by considering both Halo and Cannibalization impacts. Hence, this methodology enables correct calculation of the overall Revenue uplift due a given promotion.

Keywords: Halo, cannibalization, promotion, baseline, temporary price reduction, retail, elasticity, cross price elasticity, machine learning, random forest, linear regression.

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5142 Continual Improvement with Integrated Management System

Authors: Sharareh Mirsaeidi Farahani , Gholamreza Chitsaz

Abstract:

Management Systems are powerful tools for businesses to manage quality , environmental and occupational health and safety requirements . where once these systems were considered as stand alone control mechanisms , industry is now opting to increase the efficiency of these documented systems through a more integrated approach . System integration offers a significant step forward, where there are similarities between system components , reducing duplication and adminstration costs and increasing efficiency . At first , this paper reviews integrated management system structure and its benefits. The second part of this paper focuses on the one example implementation of such a system at Imam Khomeini Hospital and in final part of the paper will be discuss outcomes of that proccess .

Keywords: environmental management , Integratedmanagement systems, occupational healt and safetymanagement , quality management.

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5141 Mimicking Morphogenesis for Robust Behaviour of Cellular Architectures

Authors: David Jones, Richard McWilliam, Alan Purvis

Abstract:

Morphogenesis is the process that underpins the selforganised development and regeneration of biological systems. The ability to mimick morphogenesis in artificial systems has great potential for many engineering applications, including production of biological tissue, design of robust electronic systems and the co-ordination of parallel computing. Previous attempts to mimick these complex dynamics within artificial systems have relied upon the use of evolutionary algorithms that have limited their size and complexity. This paper will present some insight into the underlying dynamics of morphogenesis, then show how to, without the assistance of evolutionary algorithms, design cellular architectures that converge to complex patterns.

Keywords: Morphogenesis, regeneration, robustness, convergence, cellular automata.

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5140 The Economic Lot Scheduling Problem in Flow Lines with Sequence-Dependent Setups

Authors: M. Heydari, S. A. Torabi

Abstract:

The problem of lot sizing, sequencing and scheduling multiple products in flow line production systems has been studied by several authors. Almost all of the researches in this area assumed that setup times and costs are sequence –independent even though sequence dependent setups are common in practice. In this paper we present a new mixed integer non linear program (MINLP) and a heuristic method to solve the problem in sequence dependent case. Furthermore, a genetic algorithm has been developed which applies this constructive heuristic to generate initial population. These two proposed solution methods are compared on randomly generated problems. Computational results show a clear superiority of our proposed GA for majority of the test problems.

Keywords: Economic lot scheduling problem, finite horizon, genetic algorithm, mixed zero-one nonlinear programming, sequence-dependent.

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5139 An Approximation Method for Three Quark Systems in the Hyper-Spherical Approach

Authors: B. Rezaei, G. R. Boroun, M. Abdolmaleki

Abstract:

The bound state energy of three quark systems is studied in the framework of a non- relativistic spin independent phenomenological model. The hyper- spherical coordinates are considered for the solution this system. According to Jacobi coordinate, we determined the bound state energy for (uud) and (ddu) quark systems, as quarks are flavorless mass, and it is restrict that choice potential at low and high range in nucleon bag for a bound state.

Keywords: Adiabatic expansion, grand angular momentum, binding energy, perturbation, baryons.

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5138 Adaptive Filtering in Subbands for Supervised Source Separation

Authors: Bruna Luisa Ramos Prado Vasques, Mariane Rembold Petraglia, Antonio Petraglia

Abstract:

This paper investigates MIMO (Multiple-Input Multiple-Output) adaptive filtering techniques for the application of supervised source separation in the context of convolutive mixtures. From the observation that there is correlation among the signals of the different mixtures, an improvement in the NSAF (Normalized Subband Adaptive Filter) algorithm is proposed in order to accelerate its convergence rate. Simulation results with mixtures of speech signals in reverberant environments show the superior performance of the proposed algorithm with respect to the performances of the NLMS (Normalized Least-Mean-Square) and conventional NSAF, considering both the convergence speed and SIR (Signal-to-Interference Ratio) after convergence.

Keywords: Adaptive filtering, multirate processing, normalized subband adaptive filter, source separation.

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5137 Switching Rule for the Exponential Stability and Stabilization of Switched Linear Systems with Interval Time-varying Delays

Authors: Kreangkri Ratchagit

Abstract:

This paper is concerned with exponential stability and stabilization of switched linear systems with interval time-varying delays. The time delay is any continuous function belonging to a given interval, in which the lower bound of delay is not restricted to zero. By constructing a suitable augmented Lyapunov-Krasovskii functional combined with Leibniz-Newton-s formula, a switching rule for the exponential stability and stabilization of switched linear systems with interval time-varying delays and new delay-dependent sufficient conditions for the exponential stability and stabilization of the systems are first established in terms of LMIs. Numerical examples are included to illustrate the effectiveness of the results.

Keywords: Switching design, exponential stability and stabilization, switched linear systems, interval delay, Lyapunov function, linear matrix inequalities.

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5136 Face Recognition Using Discrete Orthogonal Hahn Moments

Authors: Fatima Akhmedova, Simon Liao

Abstract:

One of the most critical decision points in the design of a face recognition system is the choice of an appropriate face representation. Effective feature descriptors are expected to convey sufficient, invariant and non-redundant facial information. In this work we propose a set of Hahn moments as a new approach for feature description. Hahn moments have been widely used in image analysis due to their invariance, nonredundancy and the ability to extract features either globally and locally. To assess the applicability of Hahn moments to Face Recognition we conduct two experiments on the Olivetti Research Laboratory (ORL) database and University of Notre-Dame (UND) X1 biometric collection. Fusion of the global features along with the features from local facial regions are used as an input for the conventional k-NN classifier. The method reaches an accuracy of 93% of correctly recognized subjects for the ORL database and 94% for the UND database.

Keywords: Face Recognition, Hahn moments, Recognition-by-parts, Time-lapse.

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5135 Recognition of Isolated Handwritten Latin Characters using One Continuous Route of Freeman Chain Code Representation and Feedforward Neural Network Classifier

Authors: Dewi Nasien, Siti S. Yuhaniz, Habibollah Haron

Abstract:

In a handwriting recognition problem, characters can be represented using chain codes. The main problem in representing characters using chain code is optimizing the length of the chain code. This paper proposes to use randomized algorithm to minimize the length of Freeman Chain Codes (FCC) generated from isolated handwritten characters. Feedforward neural network is used in the classification stage to recognize the image characters. Our test results show that by applying the proposed model, we reached a relatively high accuracy for the problem of isolated handwritten when tested on NIST database.

Keywords: Handwriting Recognition, Freeman Chain Code andFeedforward Backpropagation Neural Networks.

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5134 Coupled Dynamics in Host-Guest Complex Systems Duplicates Emergent Behavior in the Brain

Authors: Sergio Pissanetzky

Abstract:

The ability of the brain to organize information and generate the functional structures we use to act, think and communicate, is a common and easily observable natural phenomenon. In object-oriented analysis, these structures are represented by objects. Objects have been extensively studied and documented, but the process that creates them is not understood. In this work, a new class of discrete, deterministic, dissipative, host-guest dynamical systems is introduced. The new systems have extraordinary self-organizing properties. They can host information representing other physical systems and generate the same functional structures as the brain does. A simple mathematical model is proposed. The new systems are easy to simulate by computer, and measurements needed to confirm the assumptions are abundant and readily available. Experimental results presented here confirm the findings. Applications are many, but among the most immediate are object-oriented engineering, image and voice recognition, search engines, and Neuroscience.

Keywords: AI, artificial intelligence, complex system, object oriented, OO, refactoring.

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5133 Eye Location Based on Structure Feature for Driver Fatigue Monitoring

Authors: Qiong Wang

Abstract:

One of the most important problems to solve is eye location for a driver fatigue monitoring system. This paper presents an efficient method to achieve fast and accurate eye location in grey level images obtained in the real-word driving conditions. The structure of eye region is used as a robust cue to find possible eye pairs. Candidates of eye pair at different scales are selected by finding regions which roughly match with the binary eye pair template. To obtain real one, all the eye pair candidates are then verified by using support vector machines. Finally, eyes are precisely located by using binary vertical projection and eye classifier in eye pair images. The proposed method is robust to deal with illumination changes, moderate rotations, glasses wearing and different eye states. Experimental results demonstrate its effectiveness.

Keywords: eye location, structure feature, driver fatiguemonitoring

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5132 Evaluation of Classifiers Based On I2C Distance for Action Recognition

Authors: Lei Zhang, Tao Wang, Xiantong Zhen

Abstract:

Naive Bayes Nearest Neighbor (NBNN) and its variants, i,e., local NBNN and the NBNN kernels, are local feature-based classifiers that have achieved impressive performance in image classification. By exploiting instance-to-class (I2C) distances (instance means image/video in image/video classification), they avoid quantization errors of local image descriptors in the bag of words (BoW) model. However, the performances of NBNN, local NBNN and the NBNN kernels have not been validated on video analysis. In this paper, we introduce these three classifiers into human action recognition and conduct comprehensive experiments on the benchmark KTH and the realistic HMDB datasets. The results shows that those I2C based classifiers consistently outperform the SVM classifier with the BoW model.

Keywords: Instance-to-class distance, NBNN, Local NBNN, NBNN kernel.

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5131 Automatic Voice Classification System Based on Traditional Korean Medicine

Authors: Jaehwan Kang, Haejung Lee

Abstract:

This paper introduces an automatic voice classification system for the diagnosis of individual constitution based on Sasang Constitutional Medicine (SCM) in Traditional Korean Medicine (TKM). For the developing of this algorithm, we used the voices of 309 female speakers and extracted a total of 134 speech features from the voice data consisting of 5 sustained vowels and one sentence. The classification system, based on a rule-based algorithm that is derived from a non parametric statistical method, presents 3 types of decisions: reserved, positive and negative decisions. In conclusion, 71.5% of the voice data were diagnosed by this system, of which 47.7% were correct positive decisions and 69.7% were correct negative decisions.

Keywords: Voice Classifier, Sasang Constitution Medicine, Traditional Korean Medicine, SCM, TKM.

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5130 A Multiagent System for Distributed Systems Management

Authors: H. M. Kelash, H. M. Faheem, M. Amoon

Abstract:

The demand for autonomous resource management for distributed systems has increased in recent years. Distributed systems require an efficient and powerful communication mechanism between applications running on different hosts and networks. The use of mobile agent technology to distribute and delegate management tasks promises to overcome the scalability and flexibility limitations of the currently used centralized management approach. This work proposes a multiagent system that adopts mobile agents as a technology for tasks distribution, results collection, and management of resources in large-scale distributed systems. A new mobile agent-based approach for collecting results from distributed system elements is presented. The technique of artificial intelligence based on intelligent agents giving the system a proactive behavior. The presented results are based on a design example of an application operating in a mobile environment.

Keywords: distributed management, distributed systems, efficiency, mobile agent, multiagent, response time

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5129 How Valid Are Our Language Test Interpretations? A Demonstrative Example

Authors: Masoud Saeedi, Shirin Rahimi Kazerooni, Vahid Parvaresh

Abstract:

Validity is an overriding consideration in language testing. If a test score is intended for a particular purpose, this must be supported through empirical evidence. This article addresses the validity of a multiple-choice achievement test (MCT). The test is administered at the end of each semester to decide about students' mastery of a course in general English. To provide empirical evidence pertaining to the validity of this test, two criterion measures were used. In so doing, a Cloze test and a C-test which are reported to gauge general English proficiency were utilized. The results of analyses show that there is a statistically significant correlation among participants' scores on the MCT, Cloze, and Ctest. Drawing on the findings of the study, it can be cautiously deduced that these tests measure the same underlying trait. However, allowing for the limitations of using criterion measures to validate tests, we cannot make any absolute claim as to the validity of this MCT test.

Keywords: C-test, cloze test, multiple-choice test, validity argument.

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5128 Management Control Systems in Post-Incubation: An Investigation of Closed Down High-Technology Start-Ups

Authors: Jochen Edmund Kerschenbauer, Roman Salinger, Daniel Strametz

Abstract:

Insufficient informal communication systems can lead to the first crisis (‘Crisis of Leadership’) for start-ups. Management Control Systems (MCS) are one way for high-technology start-ups to successfully overcome these problems. So far the literature has investigated the incubation of a start-up, but focused less on the post-incubation stage. This paper focuses on the use of MCS in post-incubation and, if failed start-ups agree, on how MCS are used. We conducted 14 semi-structured interviews for this purpose, to obtain our results. The overall conclusion is that the majority of the companies were closed down due to a combination of strategic, operative and financial reasons.

Keywords: Closed down, high-technology, incubation, Levers of Control, management control systems, post-incubation, start-ups.

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5127 Change Point Analysis in Average Ozone Layer Temperature Using Exponential Lomax Distribution

Authors: Amjad Abdullah, Amjad Yahya, Bushra Aljohani, Amani S. Alghamdi

Abstract:

Change point detection is an important part of data analysis. The presence of a change point refers to a significant change in the behavior of a time series. In this article, we examine the detection of multiple change points of parameters of the exponential Lomax distribution, which is broad and flexible compared with other distributions while fitting data. We used the Schwarz information criterion and binary segmentation to detect multiple change points in publicly available data on the average temperature in the ozone layer. The change points were successfully located.

Keywords: Binary segmentation, change point, exponential Lomax distribution, information criterion.

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5126 An Efficient Key Management Scheme for Secure SCADA Communication

Authors: Sungjin Lee, Donghyun Choi, Choonsik Park, Seungjoo Kim

Abstract:

A SCADA (Supervisory Control And Data Acquisition) system is an industrial control and monitoring system for national infrastructures. The SCADA systems were used in a closed environment without considering about security functionality in the past. As communication technology develops, they try to connect the SCADA systems to an open network. Therefore, the security of the SCADA systems has been an issue. The study of key management for SCADA system also has been performed. However, existing key management schemes for SCADA system such as SKE(Key establishment for SCADA systems) and SKMA(Key management scheme for SCADA systems) cannot support broadcasting communication. To solve this problem, an Advanced Key Management Architecture for Secure SCADA Communication has been proposed by Choi et al.. Choi et al.-s scheme also has a problem that it requires lots of computational cost for multicasting communication. In this paper, we propose an enhanced scheme which improving computational cost for multicasting communication with considering the number of keys to be stored in a low power communication device (RTU).

Keywords: SCADA system, SCADA communication, Key management, Distributed networks.

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5125 Downlink Scheduling and Radio Resource Allocation in Adaptive OFDMA Wireless Communication Systems for User-Individual QoS

Authors: Lu Yanhui, Wang Chunming, Yin Changchuan, Yue Guangxin

Abstract:

In this paper, we address the problem of adaptive radio resource allocation (RRA) and packet scheduling in the downlink of a cellular OFDMA system, and propose a downlink multi-carrier proportional fair (MPF) scheduler and its joint with adaptive RRA algorithm to distribute radio resources among multiple users according to their individual QoS requirements. The allocation and scheduling objective is to maximize the total throughput, while at the same time maintaining the fairness among users. The simulation results demonstrate that the methods presented provide for user more explicit fairness relative to RRA algorithm, but the joint scheme achieves the higher sum-rate capacity with flexible parameters setting compared with MPF scheduler.

Keywords: OFDMA, adaptive radio resource allocation, scheduling, QoS.

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5124 Analysis of Image Segmentation Techniques for Diagnosis of Dental Caries in X-ray Images

Authors: V. Geetha, K. S. Aprameya

Abstract:

Early diagnosis of dental caries is essential for maintaining dental health. In this paper, method for diagnosis of dental caries is proposed using Laplacian filter, adaptive thresholding, texture analysis and Support Vector Machine (SVM) classifier. Analysis of the proposed method is compared with Otsu thresholding, watershed segmentation and active contouring method. Adaptive thresholding has comparatively better performance with 96.9% accuracy and 96.1% precision. The results are validated using statistical method, two-way ANOVA, at significant level of 5%, that shows the interaction of proposed method on performance parameter measures are significant. Hence the proposed technique could be used for detection of dental caries in automated computer assisted diagnosis system.

Keywords: Computer assisted diagnosis, dental caries, dental radiography, image segmentation.

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5123 Comparative Analysis of Tax Systems: Some Evidence from CEE Countries

Authors: Marie Paseková, Jiří Strouhal, Lehte Alver, Arturs Praulinš

Abstract:

During last decades is widely discussed the international harmonization of financial reporting. This harmonization is also affected by national tax systems in analyzed countries. This paper provides some evidence on current national tax systems in selected countries in Central and Eastern Europe. The linkage of accounting profit as a tax base might decrease the administrative burden for majority of SMEs, which are the most important engine of each national economy.

Keywords: International harmonization, tax system, SMEs, Czech Republic, Slovakia, Estonia, Latvia

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