Search results for: Data Centric Approach
3636 Classification of Business Models of Italian Bancassurance by Balance Sheet Indicators
Authors: Andrea Bellucci, Martina Tofi
Abstract:
The aim of paper is to analyze business models of bancassurance in Italy for life business. The life insurance business is very developed in the Italian market and banks branches have 80% of the market share. Given its maturity, the life insurance market needs to consolidate its organizational form to allow for the development of non-life business, which nowadays collects few premiums but represents a great opportunity to enlarge the market share of bancassurance using its strength in the distribution channel while the market share of independent agents is decreasing. Starting with the main business model of bancassurance for life business, this paper will analyze the performances of life companies in the Italian market by balance sheet indicators and by main discriminant variables of business models. The study will observe trends from 2013 to 2015 for the Italian market by exploiting a database managed by Associazione Nazionale delle Imprese di Assicurazione (ANIA). The applied approach is based on a bottom-up analysis starting with variables and indicators to define business models’ classification. The statistical classification algorithm proposed by Ward is employed to design business models’ profiles. Results from the analysis will be a representation of the main business models built by their profile related to indicators. In that way, an unsupervised analysis is developed that has the limit of its judgmental dimension based on research opinion, but it is possible to obtain a design of effective business models.
Keywords: Balance sheet indicators, Bancassurance, business models, ward algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12633635 Feature-Driven Classification of Musical Styles
Authors: A. Buzzanca, G. Castellano, A.M. Fanelli
Abstract:
In this paper we address the problem of musical style classification, which has a number of applications like indexing in musical databases or automatic composition systems. Starting from MIDI files of real-world improvisations, we extract the melody track and cut it into overlapping segments of equal length. From these fragments, some numerical features are extracted as descriptors of style samples. We show that a standard Bayesian classifier can be conveniently employed to build an effective musical style classifier, once this set of features has been extracted from musical data. Preliminary experimental results show the effectiveness of the developed classifier that represents the first component of a musical audio retrieval systemKeywords: Musical style, Bayesian classifier.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12973634 Conditions on Blind Source Separability of Linear FIR-MIMO Systems with Binary Inputs
Authors: Jiashan Tang
Abstract:
In this note, we investigate the blind source separability of linear FIR-MIMO systems. The concept of semi-reversibility of a system is presented. It is shown that for a semi-reversible system, if the input signals belong to a binary alphabet, then the source data can be blindly separated. One sufficient condition for a system to be semi-reversible is obtained. It is also shown that the proposed criteria is weaker than that in the literature which requires that the channel matrix is irreducible/invertible or reversible.
Keywords: Blind source separable, FIR-MIMO system, Binary input, Bezout equality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13083633 Removal of Basic Blue 3 from Aqueous Solution by Adsorption Onto Durio Ziberthinus
Authors: Siew-Teng
Abstract:
Durian husk (DH), a fruit waste, was studied for its ability to remove Basic blue 3 (BB3) from aqueous solutions. Batch kinetic studies were carried out to study the sorption characteristics under various experimental conditions. The optimum pH for the dye removal occurred in the pH range of 3-10. Sorption was found to be concentration and agitation dependent. The kinetics of dye sorption fitted a pseudo-second order rate expression. Both Langmuir and Freundlich models appeared to provide reasonable fittings for the sorption data of BB3 on durian husk. Maximum sorption capacity calculated from the Langmuir model is 49.50 mg g-1.
Keywords: Durian husk, Batch study, Sorption, Basic Blue 3
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12823632 Enhancing Seamless Communication Through a user Co-designed Wearable Device
Authors: A. Marcengo, A. Rapp, E. Guercio
Abstract:
This work aims to describe the process of developing services and applications of seamless communication within a Telecom Italia long-term research project, which takes as central aim the design of a wearable communication device. In particular, the objective was to design a wrist phone integrated into everyday life of people in full transparency. The methodology used to design the wristwatch was developed through several subsequent steps also involving the Personas Layering Framework. The data collected in this phases have been very useful for designing an improved version of the first two concepts of wrist phone going to change aspects related to the four critical points expressed by the users.Keywords: Design, Interaction, User Centred Design, Wristphone.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12783631 Numerical and Experimental Investigation of Airflow inside a Car Cabin
Authors: Mokhtar Djeddou, Amine Mehel, Georges Fokoua, Anne Tanière, Patrick Chevrier
Abstract:
Commuters’ exposure to air pollution, particularly to particle matter inside vehicles, is a significant health issue. Assessing particle concentrations and characterizing their distribution is an important first step in understanding and proposing solutions to improve car cabin air quality. It is known that particle dynamics is intimately driven by particle-turbulence interactions. In order to analyze and model pollutants distribution inside car cabins, it is crucial to examine first the single-phase flow topology and its associated turbulence characteristics. Within this context, Computational Fluid Dynamics (CFD) simulations were conducted to model airflow inside a full-scale car cabin using Reynolds Averaged Navier-Stokes (RANS) approach combined with the first order Realizable k-ε model to close the RANS equations. To assess the numerical model, a campaign of velocity field measurements at different locations in the front and back of the car cabin has been carried out using hot-wire anemometry technique. Comparison between numerical and experimental results shows a good agreement of velocity profiles. Additionally, visualization of streamlines shows the formation of jet flow developing out of the dashboard air vents and the formation of large vortex structures, particularly between the front and back-seat compartments. These vortical structures could play a key role in the accumulation and clustering of particles in a turbulent flow.
Keywords: Car cabin, CFD, hot-wire anemometry, vortical flow.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4703630 The Use of S Curves in Technology Forecasting and its Application On 3D TV Technology
Authors: Gizem Intepe, Tufan Koc
Abstract:
S-Curves are commonly used in technology forecasting. They show the paths of product performance in relation to time or investment in R&D. It is a useful tool to describe the inflection points and the limit of improvement of a technology. Companies use this information to base their innovation strategies. However inadequate use and some limitations of this technique lead to problems in decision making. In this paper first technology forecasting and its importance for company level strategies will be discussed. Secondly the S-Curve and its place among other forecasting techniques will be introduced. Thirdly its use in technology forecasting will be discussed based on its advantages, disadvantages and limitations. Finally an application of S-curve on 3D TV technology using patent data will also be presented and the results will be discussed.Keywords: Patent analysis, Technological forecasting. S curves, 3D TV
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 77863629 Business Process Management and Organizational Culture in Big Companies: Cross-Country Analysis
Authors: Dalia Suša Vugec
Abstract:
Business process management (BPM) is widely used approach focused on designing, mapping, changing, managing and analyzing business processes of an organization, which eventually leads to better performance and derives many other benefits. Since every organization strives to improve its performance in order to be sustainable and to remain competitive on the market in long-term period, numerous organizations are nowadays adopting and implementing BPM. However, not all organizations are equally successful in that. One of the ways of measuring BPM success is by measuring its maturity by calculating Process Performance Index (PPI) using ten BPM success factors. Still, although BPM is a holistic concept, organizational culture is not taken into consideration in calculating PPI. Hence, aim of this paper is twofold; first, it aims to explore and analyze the current state of BPM success factors within the big organizations from Slovenia, Croatia, and Austria and second, it aims to analyze the structure of organizational culture within the observed companies, focusing on the link with BPM success factors as well. The presented study is based on the results of the questionnaire conducted as the part of the PROSPER project (IP-2014-09-3729) and financed by Croatian Science Foundation. The results of the questionnaire reveal differences in the achieved levels of BPM success factors and therefore BPM maturity in total between the three observed countries. Moreover, the structure of organizational culture across three countries also differs. This paper discusses the revealed differences between countries as well as the link between organizational culture and BPM success factors.
Keywords: Business process management, BPM maturity, BPM success factors, organizational culture, process performance index.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16023628 2D Image Processing for DSO Astrophotography
Authors: R. Suszynski, K. Wawryn, R. Wirski
Abstract:
The new concept of two–dimensional (2D) image processing implementation for auto-guiding system is shown in this paper. It is dedicated to astrophotography and operates with astronomy CCD guide cameras or with self-guided dual-detector CCD cameras and ST4 compatible equatorial mounts. This idea was verified by MATLAB model, which was used to test all procedures and data conversions. Next the circuit prototype was implemented at Altera MAX II CPLD device and tested for real astronomical object images. The digital processing speed of CPLD prototype board was sufficient for correct equatorial mount guiding in real-time system.Keywords: DSO astrophotography, image processing, twodimensionalconvolution method, two-dimensional filtering.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22773627 Exergy Analysis of a Cogeneration Plant
Authors: Derya Burcu Ozkan, Onur Kiziler, Duriye Bilge
Abstract:
Cogeneration may be defined as a system which contains electricity production and regain of the thermo value of exhaust gases simultaneously. The examination is based on the data-s of an active cogeneration plant. This study, it is aimed to determine which component of the system should be revised first to raise the efficiency and decrease the loss of exergy. For this purpose, second law analysis of thermodynamics is applied to each component due to consider the effects of environmental conditions and take the quality of energy into consideration as well as the quantity of it. The exergy balance equations are produced and exergy loss is calculated for each component. 44,44 % loss of exergy in heat exchanger, 29,59 % in combustion chamber, 18,68 % in steam boiler, 5,25 % in gas turbine and 2,03 % in compressor is calculated.Keywords: Cogeneration, Exergy loss, Second law analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25173626 Fast Codevector Search Algorithm for 3-D Vector Quantized Codebook
Authors: H. B. Kekre, Tanuja K. Sarode
Abstract:
This paper presents a very simple and efficient algorithm for codebook search, which reduces a great deal of computation as compared to the full codebook search. The algorithm is based on sorting and centroid technique for search. The results table shows the effectiveness of the proposed algorithm in terms of computational complexity. In this paper we also introduce a new performance parameter named as Average fractional change in pixel value as we feel that it gives better understanding of the closeness of the image since it is related to the perception. This new performance parameter takes into consideration the average fractional change in each pixel value.Keywords: Vector Quantization, Data Compression, Encoding, Searching.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16133625 Estimate of Maximum Expected Intensity of One-Half-Wave Lines Dancing
Authors: A. Bekbaev, M. Dzhamanbaev, R. Abitaeva, A. Karbozova, G. Nabyeva
Abstract:
In this paper, the regression dependence of dancing intensity from wind speed and length of span was established due to the statistic data obtained from multi-year observations on line wires dancing accumulated by power systems of Kazakhstan and the Russian Federation. The lower and upper limitations of the equations parameters were estimated, as well as the adequacy of the regression model. The constructed model will be used in research of dancing phenomena for the development of methods and means of protection against dancing and for zoning plan of the territories of line wire dancing.Keywords: Power lines, line wire dancing, dancing intensity, regression equation, dancing area intensity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12103624 Development of a Kinetic Model for the Photodegradation of 4-Chlorophenol using a XeBr Excilamp
Authors: M. Gomez, M. D. Murcia, E. Gomez, J. L. Gomez, N. Christofi
Abstract:
Excilamps are new UV sources with great potential for application in wastewater treatment. In the present work, a XeBr excilamp emitting radiation at 283 nm has been used for the photodegradation of 4-chlorophenol within a range of concentrations from 50 to 500 mg L-1. Total removal of 4-chlorophenol was achieved for all concentrations assayed. The two main photoproduct intermediates formed along the photodegradation process, benzoquinone and hydroquinone, although not being completely removed, remain at very low residual concentrations. Such concentrations are insignificant compared to the 4-chlorophenol initial ones and non-toxic. In order to simulate the process and scaleup, a kinetic model has been developed and validated from the experimental data.Keywords: 4-chlorophenol, excilamps, kinetic model, photodegradation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13853623 Computational Fluid Dynamics Simulation Approach for Developing a Powder Dispensing Device
Authors: Rallapalli Revanth, Shivakumar Bhavi, Vijay Kumar Turaga
Abstract:
Dispensing powders manually can be difficult as it requires to gradually pour and check the amount on the scale to be dispensed. Current systems are manual and non-continuous in nature and is user dependent and it is also difficult to control powder dispensation. Recurrent dosing of powdered medicines in precise amounts quickly and accurately has been an all-time challenge. Various powder dispensing mechanisms are being designed to overcome these challenges. Battery operated screw conveyor mechanism is being innovated to overcome above problems faced. These inventions are numerically evaluated at concept development level by employing Computational Fluid Dynamics (CFD) of gas-solids multiphase flow systems. CFD has been very helpful in the development of such devices, saving time and money by reducing the number of prototypes and testing. In this study, powder dispensation from the trocar's end is simulated by using the Dense Discrete Phase Model technique along with Kinetic Theory of Granular Flow. The powder is viewed as a secondary flow in air (DDPM-KTGF). By considering the volume fraction of powder as 50%, the transportation side is done by rotation of the screw conveyor. The performance is calculated for 1 sec time frame in an unsteady computation manner. This methodology will help designers in developing design concepts to improve the dispensation and the effective area within a quick turnaround time frame.
Keywords: Multiphase flow, screw conveyor, transient, DDPM - KTGF.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3733622 Comparison of Frequency Estimation Methods for Reflected Signals in Mobile Platforms
Authors: Kathrin Reinhold
Abstract:
Precise frequency estimation methods for pulseshaped echoes are a prerequisite to determine the relative velocity between sensor and reflector. Signal frequencies are analysed using three different methods: Fourier Transform, Chirp ZTransform and the MUSIC algorithm. Simulations of echoes are performed varying both the noise level and the number of reflecting points. The superposition of echoes with a random initial phase is found to influence the precision of frequency estimation severely for FFT and MUSIC. The standard deviation of the frequency using FFT is larger than for MUSIC. However, MUSIC is more noise-sensitive. The distorting effect of superpositions is less pronounced in experimental data.
Keywords: Frequency estimation, pulse-echo-method, superposition, echoes.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11683621 Enhancing the Network Security with Gray Code
Authors: Thomas Adi Purnomo Sidhi
Abstract:
Nowadays, network is an essential need in almost every part of human daily activities. People now can seamlessly connect to others through the Internet. With advanced technology, our personal data now can be more easily accessed. One of many components we are concerned for delivering the best network is a security issue. This paper is proposing a method that provides more options for security. This research aims to improve network security by focusing on the physical layer which is the first layer of the OSI model. The layer consists of the basic networking hardware transmission technologies of a network. With the use of observation method, the research produces a schematic design for enhancing the network security through the gray code converter.
Keywords: Network, network security, gray code, physical layer.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21693620 Cross Signal Identification for PSG Applications
Authors: Carmen Grigoraş, Victor Grigoraş, Daniela Boişteanu
Abstract:
The standard investigational method for obstructive sleep apnea syndrome (OSAS) diagnosis is polysomnography (PSG), which consists of a simultaneous, usually overnight recording of multiple electro-physiological signals related to sleep and wakefulness. This is an expensive, encumbering and not a readily repeated protocol, and therefore there is need for simpler and easily implemented screening and detection techniques. Identification of apnea/hypopnea events in the screening recordings is the key factor for the diagnosis of OSAS. The analysis of a solely single-lead electrocardiographic (ECG) signal for OSAS diagnosis, which may be done with portable devices, at patient-s home, is the challenge of the last years. A novel artificial neural network (ANN) based approach for feature extraction and automatic identification of respiratory events in ECG signals is presented in this paper. A nonlinear principal component analysis (NLPCA) method was considered for feature extraction and support vector machine for classification/recognition. An alternative representation of the respiratory events by means of Kohonen type neural network is discussed. Our prospective study was based on OSAS patients of the Clinical Hospital of Pneumology from Iaşi, Romania, males and females, as well as on non-OSAS investigated human subjects. Our computed analysis includes a learning phase based on cross signal PSG annotation.Keywords: Artificial neural networks, feature extraction, obstructive sleep apnea syndrome, pattern recognition, signalprocessing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15423619 Leisure and Perceived Wellness of Nursing Students: A Canonical Correlation Analysis
Authors: Ming-Tsang Wu
Abstract:
The purpose of this study was to explore the correlation between leisure participation and perceived wellness, with the students of a nursing college in southern Taiwan as the subjects. One thousand six hundred and ninety-six (1,696) surveys were sent, and 1,408 surveys were received for an 83.02% valid response rate. Using canonical correlation analysis to analyze the data, the results showed that the linear combination of the two sets of variable produces five significant canonical variates. Out of the five canonical variates, only the first has sufficient explanatory power. The canonical correlation coefficient of first canonical variate is 0.660. This indicated that leisure participation and perceived wellness are significantly correlated.Keywords: Leisure, perceived wellness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18793618 The Possibility-Probability Relationship for Bloodstream Concentrations of Physiologically Active Substances
Authors: Arkady Bolotin
Abstract:
If a possibility distribution and a probability distribution are describing values x of one and the same system or process x(t), can they relate to each other? Though in general the possibility and probability distributions might be not connected at all, we can assume that in some particular cases there is an association linked them. In the presented paper, we consider distributions of bloodstream concentrations of physiologically active substances and propose that the probability to observe a concentration x of a substance X can be produced from the possibility of the event X = x . The proposed assumptions and resulted theoretical distributions are tested against the data obtained from various panel studies of the bloodstream concentrations of the different physiologically active substances in patients and healthy adults as well.Keywords: Possibility distributions, possibility-probability relationship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11903617 A Concept Study to Assist Non-Profit Organizations to Better Target Developing Countries
Authors: Malek Makki
Abstract:
The main purpose of this research study is to assist non-profit organizations (NPOs) to better segment a group of least developing countries and to optimally target the most needier areas, so that the provided aids make positive and lasting differences. We applied international marketing and strategy approaches to segment a sub-group of candidates among a group of 151 countries identified by the UN-G77 list, and furthermore, we point out the areas of priorities. We use reliable and well known criteria on the basis of economics, geography, demography and behavioral. These criteria can be objectively estimated and updated so that a follow-up can be performed to measure the outcomes of any program. We selected 12 socio-economic criteria that complement each other: GDP per capita, GDP growth, industry value added, export per capita, fragile state index, corruption perceived index, environment protection index, ease of doing business index, global competitiveness index, Internet use, public spending on education, and employment rate. A weight was attributed to each variable to highlight the relative importance of each criterion within the country. Care was taken to collect the most recent available data from trusted well-known international organizations (IMF, WB, WEF, and WTO). Construct of equivalence was carried out to compare the same variables across countries. The combination of all these weighted estimated criteria provides us with a global index that represents the level of development per country. An absolute index that combines wars and risks was introduced to exclude or include a country on the basis of conflicts and a collapsing state. The final step applied to the included countries consists of a benchmarking method to select the segment of countries and the percentile of each criterion. The results of this study allowed us to exclude 16 countries for risks and security. We also excluded four countries because they lack reliable and complete data. The other countries were classified per percentile thru their global index, and we identified the needier and the areas where aids are highly required to help any NPO to prioritize the area of implementation. This new concept is based on defined, actionable, accessible and accurate variables by which NPO can implement their program and it can be extended to profit companies to perform their corporate social responsibility acts.
Keywords: Developing countries, International marketing, non-profit organization, segmentation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9903616 Report of Happiness in the Iranian Educational System: A Qualitative Research
Authors: Babak Shamshiri, Najme Dastouri
Abstract:
The purpose of this study is to understand the current situation of happiness in the Iranian educational system from the perspective of students, teachers and educational administrators. This research is done in qualitative paradigm. Data collection is done by in-depth interview method. Research participants were selected purposively according to sampling rules, with maximum variation and reaching the saturation point. According to most participants in this study, schools in Iran are not usually happy. This lack of happiness is associated with and related to the educational system, curriculum, teaching method, physical environment of schools and their facilities.
Keywords: Happiness, Iran, educational system, qualitative study.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8993615 Systematic Examination of Methods Supporting the Social Innovation Process
Authors: Mariann Veresne Somosi, Zoltan Nagy, Krisztina Varga
Abstract:
Innovation is the key element of economic development and a key factor in social processes. Technical innovations can be identified as prerequisites and causes of social change and cannot be created without the renewal of society. The study of social innovation can be characterised as one of the significant research areas of our day. The study’s aim is to identify the process of social innovation, which can be defined by input, transformation, and output factors. This approach divides the social innovation process into three parts: situation analysis, implementation, follow-up. The methods associated with each stage of the process are illustrated by the chronological line of social innovation. In this study, we have sought to present methodologies that support long- and short-term decision-making that is easy to apply, have different complementary content, and are well visualised for different user groups. When applying the methods, the reference objects are different: county, district, settlement, specific organisation. The solution proposed by the study supports the development of a methodological combination adapted to different situations. Having reviewed metric and conceptualisation issues, we wanted to develop a methodological combination along with a change management logic suitable for structured support to the generation of social innovation in the case of a locality or a specific organisation. In addition to a theoretical summary, in the second part of the study, we want to give a non-exhaustive picture of the two counties located in the north-eastern part of Hungary through specific analyses and case descriptions.
Keywords: Factors of social innovation, methodological combination, social innovation process, supporting decision-making.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6583614 Pilot-Assisted Direct-Current Biased Optical Orthogonal Frequency Division Multiplexing Visible Light Communication System
Authors: Ayad A. Abdulkafi, Shahir F. Nawaf, Mohammed K. Hussein, Ibrahim K. Sileh, Fouad A. Abdulkafi
Abstract:
Visible light communication (VLC) is a new approach of optical wireless communication proposed to support the congested radio frequency (RF) spectrum. VLC systems are combined with orthogonal frequency division multiplexing (OFDM) to achieve high rate transmission and high spectral efficiency. In this paper, we investigate the Pilot-Assisted Channel Estimation for DC biased Optical OFDM (PACE-DCO-OFDM) systems to reduce the effects of the distortion on the transmitted signal. Least-square (LS) and linear minimum mean-squared error (LMMSE) estimators are implemented in MATLAB/Simulink to enhance the bit-error-rate (BER) of PACE-DCO-OFDM. Results show that DCO-OFDM system based on PACE scheme has achieved better BER performance compared to conventional system without pilot assisted channel estimation. Simulation results show that the proposed PACE-DCO-OFDM based on LMMSE algorithm can more accurately estimate the channel and achieves better BER performance when compared to the LS based PACE-DCO-OFDM and the traditional system without PACE. For the same signal to noise ratio (SNR) of 25 dB, the achieved BER is about 5×10-4 for LMMSE-PACE and 4.2×10-3 with LS-PACE while it is about 2×10-1 for system without PACE scheme.
Keywords: Channel estimation, OFDM, pilot-assist, VLC.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6693613 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
Abstract:
The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25153612 Upgrading Performance of DSR Routing Protocol in Mobile Ad Hoc Networks
Authors: Mehdi Alilou, Mehdi Dehghan
Abstract:
Routing in mobile ad hoc networks is a challenging task because nodes are free to move randomly. In DSR like all On- Demand routing algorithms, route discovery mechanism is associated with great delay. More Clearly in DSR routing protocol to send route reply packet, when current route breaks, destination seeks a new route. In this paper we try to change route selection mechanism proactively. We also define a link stability parameter in which a stability value is assigned to each link. Given this feature, destination node can estimate stability of routes and can select the best and more stable route. Therefore we can reduce the delay and jitter of sending data packets.
Keywords: DSR, MANET, proactive, routing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23593611 Relationship between Sums of Squares in Linear Regression and Semi-parametric Regression
Authors: Dursun Aydın, Bilgin Senel
Abstract:
In this paper, the sum of squares in linear regression is reduced to sum of squares in semi-parametric regression. We indicated that different sums of squares in the linear regression are similar to various deviance statements in semi-parametric regression. In addition to, coefficient of the determination derived in linear regression model is easily generalized to coefficient of the determination of the semi-parametric regression model. Then, it is made an application in order to support the theory of the linear regression and semi-parametric regression. In this way, study is supported with a simulated data example.Keywords: Semi-parametric regression, Penalized LeastSquares, Residuals, Deviance, Smoothing Spline.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18563610 The Mechanism Underlying Empathy-Related Helping Behavior: An Investigation of Empathy-Attitude- Action Model
Authors: Wan-Ting Liao, Angela K. Tzeng
Abstract:
Empathy has been an important issue in psychology, education, as well as cognitive neuroscience. Empathy has two major components: cognitive and emotional. Cognitive component refers to the ability to understand others’ perspectives, thoughts, and actions, whereas emotional component refers to understand how others feel. Empathy can be induced, attitude can then be changed, and with enough attitude change, helping behavior can occur. This finding leads us to two questions: is attitude change really necessary for prosocial behavior? And, what roles cognitive and affective empathy play? For the second question, participants with different psychopathic personality (PP) traits are critical because high PP people were found to suffer only affective empathy deficit. Their cognitive empathy shows no significant difference from the control group. 132 college students voluntarily participated in the current three-stage study. Stage 1 was to collect basic information including Interpersonal Reactivity Index (IRI), Psychopathic Personality Inventory-Revised (PPI-R), Attitude Scale, Visual Analogue Scale (VAS), and demographic data. Stage two was for empathy induction with three controversial scenarios, namely domestic violence, depression with a suicide attempt, and an ex-offender. Participants read all three stories and then rewrite the stories by one of two perspectives (empathetic vs. objective). They would then complete the VAS and Attitude Scale one more time for their post-attitude and emotional status. Three IVs were introduced for data analysis: PP (High vs. Low), Responsibility (whether or not the character is responsible for what happened), and Perspective-taking (Empathic vs. Objective). Stage 3 was for the action. Participants were instructed to freely use the 17 tokens they received as donations. They were debriefed and interviewed at the end of the experiment. The major findings were people with higher empathy tend to take more action in helping. Attitude change is not necessary for prosocial behavior. The controversy of the scenarios and how familiar participants are towards target groups play very important roles. Finally, people with high PP tend to show more public prosocial behavior due to their affective empathy deficit. Pre-existing value and belief as well as recent dramatic social events seem to have a big impact and possibly reduce the effect of the independent variables (IV) in our paradigm.
Keywords: Affective empathy, attitude, cognitive empathy, prosocial behavior, psychopathic traits.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7133609 An Efficient Clustering Technique for Copy-Paste Attack Detection
Authors: N. Chaitawittanun, M. Munlin
Abstract:
Due to rapid advancement of powerful image processing software, digital images are easy to manipulate and modify by ordinary people. Lots of digital images are edited for a specific purpose and more difficult to distinguish form their original ones. We propose a clustering method to detect a copy-move image forgery of JPEG, BMP, TIFF, and PNG. The process starts with reducing the color of the photos. Then, we use the clustering technique to divide information of measuring data by Hausdorff Distance. The result shows that the purposed methods is capable of inspecting the image file and correctly identify the forgery.
Keywords: Image detection, forgery image, copy-paste.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13193608 A Community Compromised Approach to Combinatorial Coalition Problem
Authors: Laor Boongasame, Veera Boonjing, Ho-fung Leung
Abstract:
Buyer coalition with a combination of items is a group of buyers joining together to purchase a combination of items with a larger discount. The primary aim of existing buyer coalition with a combination of items research is to generate a large total discount. However, the aim is hard to achieve because this research is based on the assumption that each buyer completely knows other buyers- information or at least one buyer knows other buyers- information in a coalition by exchange of information. These assumption contrast with the real world environment where buyers join a coalition with incomplete information, i.e., they concerned only with their expected discounts. Therefore, this paper proposes a new buyer community coalition formation with a combination of items scheme, called the Community Compromised Combinatorial Coalition scheme, under such an environment of incomplete information. In order to generate a larger total discount, after buyers who want to join a coalition propose their minimum required saving, a coalition structure that gives a maximum total retail prices is formed. Then, the total discount division of the coalition is divided among buyers in the coalition depending on their minimum required saving and is a Pareto optimal. In mathematical analysis, we compare concepts of this scheme with concepts of the existing buyer coalition scheme. Our mathematical analysis results show that the total discount of the coalition in this scheme is larger than that in the existing buyer coalition scheme.
Keywords: group decision and negotiations, group buying, gametheory, combinatorial coalition formation, Pareto optimality
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15303607 Support Vector Fuzzy Based Neural Networks For Exchange Rate Modeling
Authors: Prof. Chokri SLIM
Abstract:
A Novel fuzzy neural network combining with support vector learning mechanism called support-vector-based fuzzy neural networks (SVBFNN) is proposed. The SVBFNN combine the capability of minimizing the empirical risk (training error) and expected risk (testing error) of support vector learning in high dimensional data spaces and the efficient human-like reasoning of FNN.
Keywords: Neural network, fuzzy inference, machine learning, fuzzy modeling and rule extraction, support vector regression.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16687