Search results for: Character recognition

Authors: Ana Paula Esteves, Diego S. Caetano, Louise L. B. Lomardo

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This paper presents an approach to the performance of the natural lighting, when the use of appropriated solar lighting systems on the roof is applied in cultural buildings such as museums and foundations. The roofs, as a part of contact between the building and the external environment, require special attention in projects that aim at energy efficiency, being an important element for the capture of natural light in greater quantity, but also for being the most important point of generation of photovoltaic solar energy, even semitransparent, allowing the partial passage of light. Transparent elements in roofs, as well as superior protection of the building, can also play other roles, such as: meeting the needs of natural light for the accomplishment of the internal tasks, attending to the visual comfort; to bring benefits to the human perception and about the interior experience in a building. When these resources are well dimensioned, they also contribute to the energy efficiency and consequent character of sustainability of the building. Therefore, when properly designed and executed, a roof light system can bring higher quality natural light to the interior of the building, which is related to the human health and well-being dimension. Furthermore, it can meet the technologic, economic and environmental yearnings, making possible the more efficient use of that primordial resource, which is the light of the Sun. The article presents the analysis of buildings that used zenith light systems in search of better lighting performance in museums and foundations: the Solomon R. Guggenheim Museum in the United States, the Iberê Camargo Foundation in Brazil, the Museum of Fine Arts in Castellón in Spain and the Pinacoteca of São Paulo.

Keywords: Natural lighting, roof lighting systems, natural lighting in museums, comfort lighting.

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Authors: Yuan Zheng

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3D model-based vehicle matching provides a new way for vehicle recognition, localization and tracking. Its key is to construct an evaluation function, also called fitness function, to measure the degree of vehicle matching. The existing fitness functions often poorly perform when the clutter and occlusion exist in traffic scenarios. In this paper, we present a practical and efficient fitness function. Unlike the existing evaluation functions, the proposed fitness function is to study the vehicle matching problem from both local and global perspectives, which exploits the pixel gradient information as well as the silhouette information. In view of the discrepancy between 3D vehicle model and real vehicle, a weighting strategy is introduced to differently treat the fitting of the model’s wireframes. Additionally, a normalization operation for the model’s projection is performed to improve the accuracy of the matching. Experimental results on real traffic videos reveal that the proposed fitness function is efficient and robust to the cluttered background and partial occlusion.

Keywords: 3D-2D matching, fitness function, 3D vehicle model, local image gradient, silhouette information.

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Authors: Feifei Lee, Qiu Chen, Koji Kotani, Tadahiro Ohmi

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In this paper, we propose a novel fast search algorithm for short MPEG video clips from video database. This algorithm is based on the adjacent pixel intensity difference quantization (APIDQ) algorithm, which had been reliably applied to human face recognition previously. An APIDQ histogram is utilized as the feature vector of the frame image. Instead of fully decompressed video frames, partially decoded data, namely DC images are utilized. Combined with active search [4], a temporal pruning algorithm, fast and robust video search can be realized. The proposed search algorithm has been evaluated by 6 hours of video to search for given 200 MPEG video clips which each length is 15 seconds. Experimental results show the proposed algorithm can detect the similar video clip in merely 80ms, and Equal Error Rate (ERR) of 3 % is achieved, which is more accurately and robust than conventional fast video search algorithm.

Keywords: Fast search, adjacent pixel intensity difference quantization (APIDQ), DC image, histogram feature.

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Authors: Talbi Mourad, Salhi Lotfi, Chérif Adnen

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In this work, we are interested in developing a speech denoising tool by using a discrete wavelet packet transform (DWPT). This speech denoising tool will be employed for applications of recognition, coding and synthesis. For noise reduction, instead of applying the classical thresholding technique, some wavelet packet nodes are set to zero and the others are thresholded. To estimate the non stationary noise level, we employ the spectral entropy. A comparison of our proposed technique to classical denoising methods based on thresholding and spectral subtraction is made in order to evaluate our approach. The experimental implementation uses speech signals corrupted by two sorts of noise, white and Volvo noises. The obtained results from listening tests show that our proposed technique is better than spectral subtraction. The obtained results from SNR computation show the superiority of our technique when compared to the classical thresholding method using the modified hard thresholding function based on u-law algorithm.

Keywords: Enhancement, spectral subtraction, SNR, discrete wavelet packet transform, spectral entropy Histogram

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Authors: Marcell S. A. Martins, Benedito S. R. Neto, Gerson L. Serejo, Carlos G. R. Santos

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Indoor positioning systems use sensors such as Bluetooth, ZigBee, and Wi-Fi, as well as cameras for image capture, which can be fixed or mobile. These computer vision-based positioning approaches are low-cost to implement, mainly when it uses a mobile camera. The present study aims to create a design of a fiducial marker for a low-cost indoor localization system. The marker is tape-shaped to perform a continuous reading employing two detection algorithms, one for greater distances and another for smaller distances. Therefore, the location service is always operational, even with variations in capture distance. A minimal localization and reading algorithm was implemented for the proposed marker design, aiming to validate it. The accuracy tests consider readings varying the capture distance between [0.5, 10] meters, comparing the proposed marker with others. The tests showed that the proposed marker has a broader capture range than the ArUco and QRCode, maintaining the same size. Therefore, reducing the visual pollution and maximizing the tracking since the ambient can be covered entirely.

Keywords: Multiscale recognition, indoor localization, tape-shaped marker, Fiducial Marker.

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Authors: Yongsuk Jang Kim, Sun-Tae Chung, Boogyun Kim, Seongwon Cho

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Realistic 3D face model is more precise in representing pose, illumination, and expression of face than 2D face model so that it can be utilized usefully in various applications such as face recognition, games, avatars, animations, and etc. In this paper, we propose a 3D face modeling method based on 3D dense morphable shape model. The proposed 3D modeling method first constructs a 3D dense morphable shape model from 3D face scan data obtained using a 3D scanner. Next, the proposed method extracts and matches facial landmarks from 2D image sequence containing a face to be modeled, and then reconstructs 3D vertices coordinates of the landmarks using a factorization-based SfM technique. Then, the proposed method obtains a 3D dense shape model of the face to be modeled by fitting the constructed 3D dense morphable shape model into the reconstructed 3D vertices. Also, the proposed method makes a cylindrical texture map using 2D face image sequence. Finally, the proposed method generates a 3D face model by rendering the 3D dense face shape model using the cylindrical texture map. Through building processes of 3D face model by the proposed method, it is shown that the proposed method is relatively easy, fast and precise.

Keywords: 3D Face Modeling, 3D Morphable Shape Model, 3DReconstruction, 3D Correspondence.

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Authors: B. Sabayan, A. Alidadi, S. Ebrahimi, N. M. Bakhshani

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Neuropsychological problems are more common in hemodialysis (HD) patients than in healthy individuals. The aim of this study was to investigate the effect of long term HD on memory types of HD patients. To assess the different type of memory, we used memory parts of the Persian Papers and Pencil Cognitive assessment package (PCAP) and Addenbrooke's Cognitive Examination (ACE-R). Our study included 80 HD patients of whom 39 had less than six months of HD and 41 patients and another group which had a history of HD more than six months. The population had a mean age of 51.60 years old and 27.5% of them were female. The scores of patients who have been hemodialyzed for a long time (median time of HD was up to 4 years) had lower score in anterograde, explicit, visual, recall and recognition memory (5.44±1.07, 9.49±3.472, 22.805±6.6913, 5.59±10.435, 11.02±3.190 score) than the HD patients who underwent HD for a shorter term, where the median time was 3 to 5 months (P<0.01). The regression result shows that, by increasing the HD duration, all memory types are reduced (R2=0.600, P<0.01). The present study demonstrated that HD patients who were under HD for a long time had significantly lower scores in the different types of memory. However, additional researches are needed in this area.

Keywords: Hemodialysis patients, duration of hemodialysis, memory types, Zahedan.

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Authors: Pogula Rakesh, T. Kishore Kumar

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Speech enhancement is a long standing problem with numerous applications like teleconferencing, VoIP, hearing aids and speech recognition. The motivation behind this research work is to obtain a clean speech signal of higher quality by applying the optimal noise cancellation technique. Real-time adaptive filtering algorithms seem to be the best candidate among all categories of the speech enhancement methods. In this paper, we propose a speech enhancement method based on Recursive Least Squares (RLS) adaptive filter of speech signals. Experiments were performed on noisy data which was prepared by adding AWGN, Babble and Pink noise to clean speech samples at -5dB, 0dB, 5dB and 10dB SNR levels. We then compare the noise cancellation performance of proposed RLS algorithm with existing NLMS algorithm in terms of Mean Squared Error (MSE), Signal to Noise ratio (SNR) and SNR Loss. Based on the performance evaluation, the proposed RLS algorithm was found to be a better optimal noise cancellation technique for speech signals.

Keywords: Adaptive filter, Adaptive Noise Canceller, Mean Squared Error, Noise reduction, NLMS, RLS, SNR, SNR Loss.

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Authors: Ollie Hall, Salma ElSayed

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Affective adaptation is a creative way for game designers to add an extra layer of engagement to their productions. When player’s emotions are an explicit factor in mechanics design, endless possibilities for imaginative gameplay emerge. Whilst gaining popularity, existing affective game research mostly runs controlled experiments in restrictive settings and rely on one or more specialist devices for measuring player’s emotional state. These conditions albeit effective, are not necessarily realistic. Moreover, the simplified narrative and intrusive wearables may not be suitable for players. This exploratory study investigates delivering an immersive affective experience in the wild with minimal requirements, in an attempt for the average developer to reach the average player. A puzzle game is created with rich narrative and creative mechanics. It employs both explicit and implicit adaptation and only requires a web camera. Participants played the game on their own machines in various settings. Whilst it was rated feasible, very engaging and enjoyable, it remains questionable whether a fully immersive experience was delivered due to the limited sample size.

Keywords: affective games, dynamic adaptation, emotion recognition, game design

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Authors: R. Biondi, G. Dys, G. Ferone, T. Renard, M. Zysman

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This paper describes an automated implementable system for impulsive signals detection and recognition. The system uses a Digital Signal Processing device for the detection and identification process. Here the system analyses the signals in real time in order to produce a particular response if needed. The system analyses the signals in real time in order to produce a specific output if needed. Detection is achieved through normalizing the inputs and comparing the read signals to a dynamic threshold and thus avoiding detections linked to loud or fluctuating environing noise. Identification is done through neuronal network algorithms. As a setup our system can receive signals to “learn” certain patterns. Through “learning” the system can recognize signals faster, inducing flexibility to new patterns similar to those known. Sound is captured through a simple jack input, and could be changed for an enhanced recording surface such as a wide-area recorder. Furthermore a communication module can be added to the apparatus to send alerts to another interface if needed.

Keywords: Sound Detection, Impulsive Signal, Background Noise, Neural Network.

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Authors: Hyun-Koo Kim, Sagong Kuk, MinKwan Kim, Ho-Youl Jung

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This paper presents an effective method for detecting vehicles in front of the camera-assisted car during nighttime driving. The proposed method detects vehicles based on detecting vehicle headlights and taillights using techniques of image segmentation and clustering. First, to effectively extract spotlight of interest, a segmentation process based on automatic multi-level threshold method is applied on the road-scene images. Second, to spatial clustering vehicle of detecting lamps, a grouping process based on light tracking and locating vehicle lighting patterns. For simulation, we are implemented through Da-vinci 7437 DSP board with near infrared mono-camera and tested it in the urban and rural roads. Through the test, classification performances are above 97% of true positive rate evaluated on real-time environment. Our method also has good performance in the case of clear, fog and rain weather.

Keywords: Assistance Driving System, Multi-level Threshold Method, Near Infrared Mono Camera, Nighttime Vehicle Detection.

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Authors: Ali Alzaabi, Georges Alquié, Hussain Tassadaq, Ali Seba

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This article presents the developments of efficient algorithms for tablet copies comparison. Image recognition has specialized use in digital systems such as medical imaging, computer vision, defense, communication etc. Comparison between two images that look indistinguishable is a formidable task. Two images taken from different sources might look identical but due to different digitizing properties they are not. Whereas small variation in image information such as cropping, rotation, and slight photometric alteration are unsuitable for based matching techniques. In this paper we introduce different matching algorithms designed to facilitate, for art centers, identifying real painting images from fake ones. Different vision algorithms for local image features are implemented using MATLAB. In this framework a Table Comparison Computer Tool “TCCT" is designed to facilitate our research. The TCCT is a Graphical Unit Interface (GUI) tool used to identify images by its shapes and objects. Parameter of vision system is fully accessible to user through this graphical unit interface. And then for matching, it applies different description technique that can identify exact figures of objects.

Keywords: Harris Extraction and SIFT Matching

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Authors: Rujijan Vichivanives, Kittiya Poonsilp, Canasanan Wanavijit

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This research aims to create mobile tools to analyze rice disease quickly and easily. The principle of object-oriented software engineering and objective-C language were used for software development methodology and the principle of decision tree technique was used for analysis method. Application users can select the features of rice disease or the color appears on the rice leaves for recognition analysis results on iOS mobile screen. After completing the software development, unit testing and integrating testing method were used to check for program validity. In addition, three plant experts and forty farmers have been assessed for usability and benefit of this system. The overall of users’ satisfaction was found in a good level, 57%. The plant experts give a comment on the addition of various disease symptoms in the database for more precise results of the analysis. For further research, it is suggested that image processing system should be developed as a tool that allows users search and analyze for rice diseases more convenient with great accuracy.

Keywords: Rice disease, analysis system, mobile application, iOS operating system.

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Authors: Omer Nebil Yaveroglu, Tolga Can

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In this study, a high accuracy protein-protein interaction prediction method is developed. The importance of the proposed method is that it only uses sequence information of proteins while predicting interaction. The method extracts phylogenetic profiles of proteins by using their sequence information. Combining the phylogenetic profiles of two proteins by checking existence of homologs in different species and fitting this combined profile into a statistical model, it is possible to make predictions about the interaction status of two proteins. For this purpose, we apply a collection of pattern recognition techniques on the dataset of combined phylogenetic profiles of protein pairs. Support Vector Machines, Feature Extraction using ReliefF, Naive Bayes Classification, K-Nearest Neighborhood Classification, Decision Trees, and Random Forest Classification are the methods we applied for finding the classification method that best predicts the interaction status of protein pairs. Random Forest Classification outperformed all other methods with a prediction accuracy of 76.93%

Keywords: Protein Interaction Prediction, Phylogenetic Profile, SVM , ReliefF, Decision Trees, Random Forest Classification

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Authors: Yasaswi Palagummi, Sareh Rowlands

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Generalised Zero-Shot Learning, often known as GZSL, is an advanced variant of zero-shot learning in which the samples in the unseen category may be either seen or unseen. GZSL methods typically have a bias towards the seen classes because they learn a model to perform recognition for both the seen and unseen classes using data samples from the seen classes. This frequently leads to the misclassification of data from the unseen classes into the seen classes, making the task of GZSL more challenging. In this work, we propose an approach leveraging the Shifted Window based Self-Attention in the Swin Transformer (Swin-GZSL) to work in the inductive GZSL problem setting. We run experiments on three popular benchmark datasets: CUB, SUN, and AWA2, which are specifically used for ZSL and its other variants. The results show that our model based on Swin Transformer has achieved state-of-the-art harmonic mean for two datasets - AWA2 and SUN and near-state-of-the-art for the other dataset - CUB. More importantly, this technique has a linear computational complexity, which reduces training time significantly. We have also observed less bias than most of the existing GZSL models.

Keywords: Generalised Zero-shot Learning, Inductive Learning, Shifted-Window Attention, Swin Transformer, Vision Transformer.

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Authors: Mathew Wakefield, Matthew Mitchell, Lisa Wise, Christopher McCarthy

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This paper aims to provide an interpretation of artificial neural networks (ANNs) and explore some of its implications. The interpretation views ANNs as a memory which encodes instances of experience. An experiment explores the behavior of encoding and retrieval of instances from memory. A localised representation ANN is created that allows control over encoding and retrieved memory sample size and is experimented with using the MNIST digits dataset. The relationship between input familiarity, conflict within retrieved samples, and error rates is described and demonstrated to be an effective driver for memory encoding. Results indicate that selective encoding and retrieval samples that allow detection of memory conflicts produce optimal performance, and that error rates are normally distributed with input familiarity and conflict. By using input familiarity and sample consistency to guide memory encoding, the number of encoding trials on the dataset were reduced to 18.33% of the training data while maintaining good recognition performance on the test data.

Keywords: Artificial Neural Networks, ANNs, representation, memory, conflict monitoring, confidence.

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Authors: Trien V. Do, Jong-Weon Lee

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This paper describes a 3D modeling system in Augmented Reality environment, named 3DARModeler. It can be considered a simple version of 3D Studio Max with necessary functions for a modeling system such as creating objects, applying texture, adding animation, estimating real light sources and casting shadows. The 3DARModeler introduces convenient, and effective human-computer interaction to build 3D models by combining both the traditional input method (mouse/keyboard) and the tangible input method (markers). It has the ability to align a new virtual object with the existing parts of a model. The 3DARModeler targets nontechnical users. As such, they do not need much knowledge of computer graphics and modeling techniques. All they have to do is select basic objects, customize their attributes, and put them together to build a 3D model in a simple and intuitive way as if they were doing in the real world. Using the hierarchical modeling technique, the users are able to group several basic objects to manage them as a unified, complex object. The system can also connect with other 3D systems by importing and exporting VRML/3Ds Max files. A module of speech recognition is included in the system to provide flexible user interfaces.

Keywords: 3D Modeling, Augmented Reality, GeometricModeling, Virtual Reality

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Authors: K.Manimala, Dr.K.Selvi, R.Ahila

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Artificial Intelligence (AI) methods are increasingly being used for problem solving. This paper concerns using AI-type learning machines for power quality problem, which is a problem of general interest to power system to provide quality power to all appliances. Electrical power of good quality is essential for proper operation of electronic equipments such as computers and PLCs. Malfunction of such equipment may lead to loss of production or disruption of critical services resulting in huge financial and other losses. It is therefore necessary that critical loads be supplied with electricity of acceptable quality. Recognition of the presence of any disturbance and classifying any existing disturbance into a particular type is the first step in combating the problem. In this work two classes of AI methods for Power quality data mining are studied: Artificial Neural Networks (ANNs) and Support Vector Machines (SVMs). We show that SVMs are superior to ANNs in two critical respects: SVMs train and run an order of magnitude faster; and SVMs give higher classification accuracy.

Keywords: back propagation network, power quality, probabilistic neural network, radial basis function support vector machine

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Authors: Hyun-Woo Cho

Abstract:

Real-time or in-line process monitoring frameworks are designed to give early warnings for a fault along with meaningful identification of its assignable causes. In artificial intelligence and machine learning fields of pattern recognition various promising approaches have been proposed such as kernel-based nonlinear machine learning techniques. This work presents a kernel-based empirical monitoring scheme for batch type production processes with small sample size problem of partially unbalanced data. Measurement data of normal operations are easy to collect whilst special events or faults data are difficult to collect. In such situations, noise filtering techniques can be helpful in enhancing process monitoring performance. Furthermore, preprocessing of raw process data is used to get rid of unwanted variation of data. The performance of the monitoring scheme was demonstrated using three-dimensional batch data. The results showed that the monitoring performance was improved significantly in terms of detection success rate of process fault.

Keywords: Process Monitoring, kernel methods, multivariate filtering, data-driven techniques, quality improvement.

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Authors: P. Jangl, M. Mikuláštík

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The objective of the paper is to measure and compare market orientation of Swiss and Czech banks, as well as examine statistically the degree of influence it has on competitiveness of the institutions. The analysis of market orientation is based on the collecting, analysis and correct interpretation of the data. Descriptive analysis of market orientation describe current situation. Research of relation of competitiveness and market orientation in the sector of big international banks is suggested with the expectation of existence of a strong relationship. Partially, the work served as reconfirmation of suitability of classic methodologies to measurement of banks’ market orientation.

Two types of data were gathered. Firstly, by measuring subjectively perceived market orientation of a company and secondly, by quantifying its competitiveness. All data were collected from a sample of small, mid-sized and large banks. We used numerical secondary character data from the international statistical financial Bureau Van Dijk’s BANKSCOPE database.

 Statistical analysis led to the following results. Assuming classical market orientation measures to be scientifically justified, Czech banks are statistically less market-oriented than Swiss banks. Secondly, among small Swiss banks, which are not broadly internationally active, small relationship exist between market orientation measures and market share based competitiveness measures. Thirdly, among all Swiss banks, a strong relationship exists between market orientation measures and market share based competitiveness measures. Above results imply existence of a strong relation of this measure in sector of big international banks. A strong statistical relationship has been proven to exist between market orientation measures and equity/total assets ratio in Switzerland.

Keywords: Market Orientation, Competitiveness, Marketing Strategy, Measurement of Market Orientation, Relation between Market Orientation and Competitiveness, Banking Sector.

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Authors: Nadia Masood Khan, Muhammad Salman Khan, Gul Muhammad Khan

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Cardiologists perform cardiac auscultation to detect abnormalities in heart sounds. Since accurate auscultation is a crucial first step in screening patients with heart diseases, there is a need to develop computer-aided detection/diagnosis (CAD) systems to assist cardiologists in interpreting heart sounds and provide second opinions. In this paper different algorithms are implemented for automated heart sound classification using unsegmented phonocardiogram (PCG) signals. Support vector machine (SVM), artificial neural network (ANN) and cartesian genetic programming evolved artificial neural network (CGPANN) without the application of any segmentation algorithm has been explored in this study. The signals are first pre-processed to remove any unwanted frequencies. Both time and frequency domain features are then extracted for training the different models. The different algorithms are tested in multiple scenarios and their strengths and weaknesses are discussed. Results indicate that SVM outperforms the rest with an accuracy of 73.64%.

Keywords: Pattern recognition, machine learning, computer aided diagnosis, heart sound classification, and feature extraction.

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Authors: Hadeer R. M. Tawfik, Rania A. K. Birry, Amani A. Saad

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Eyes are considered to be the most sensitive and important organ for human being. Thus, any eye disorder will affect the patient in all aspects of life. Cataract is one of those eye disorders that lead to blindness if not treated correctly and quickly. This paper demonstrates a model for automatic detection, classification, and grading of cataracts based on image processing techniques and artificial intelligence. The proposed system is developed to ease the cataract diagnosis process for both ophthalmologists and patients. The wavelet transform combined with 2D Log Gabor Wavelet transform was used as feature extraction techniques for a dataset of 120 eye images followed by a classification process that classified the image set into three classes; normal, early, and advanced stage. A comparison between the two used classifiers, the support vector machine SVM and the artificial neural network ANN were done for the same dataset of 120 eye images. It was concluded that SVM gave better results than ANN. SVM success rate result was 96.8% accuracy where ANN success rate result was 92.3% accuracy.

Keywords: Cataract, classification, detection, feature extraction, grading, log-gabor, neural networks, support vector machines, wavelet.

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Authors: E. Izsó, M. Bartalné-Berceli, Sz. Gergely, A. Salgó

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The aim of this investigation is to elaborate nearinfrared methods for testing and recognition of chemical components and quality in “Pannon wheat” allied (i.e. true to variety or variety identified) milling fractions as well as to develop spectroscopic methods following the milling processes and evaluate the stability of the milling technology by different types of milling products and according to sampling times, respectively. These wheat categories produced under industrial conditions where samples were collected versus sampling time and maximum or minimum yields. The changes of the main chemical components (such as starch, protein, lipid) and physical properties of fractions (particle size) were analysed by dispersive spectrophotometers using visible (VIS) and near-infrared (NIR) regions of the electromagnetic radiation. Close correlation were obtained between the data of spectroscopic measurement techniques processed by various chemometric methods (e.g. principal component analysis [PCA], cluster analysis [CA]) and operation condition of milling technology. It is obvious that NIR methods are able to detect the deviation of the yield parameters and differences of the sampling times by a wide variety of fractions, respectively. NIR technology can be used in the sensitive monitoring of milling technology.

Keywords: Allied wheat fractions, CA, milling process, nearinfrared spectroscopy, PCA.

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Authors: Feifei Lee, Qiu Chen, Koji Kotani, Tadahiro Ohmi

Abstract:

In this paper, we present an improved fast and robust search algorithm for copy detection using histogram-based features for short MPEG video clips from large video database. There are two types of histogram features used to generate more robust features. The first one is based on the adjacent pixel intensity difference quantization (APIDQ) algorithm, which had been reliably applied to human face recognition previously. An APIDQ histogram is utilized as the feature vector of the frame image. Another one is ordinal histogram feature which is robust to color distortion. Furthermore, by Combining with a temporal division method, the spatial and temporal features of the video sequence are integrated to realize fast and robust video search for copy detection. Experimental results show the proposed algorithm can detect the similar video clip more accurately and robust than conventional fast video search algorithm.

Keywords: Fast search, Copy detection, Adjacent pixel intensity difference quantization (APIDQ), DC image, Histogram feature.

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Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: Conceptual Framework for financial reporting, Qualitative characteristics of financial information, Professional judgement, Cost constraints, Financial reporting.

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Authors: Jaflah H. Al-Ammary

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The increasing recognition of the need for education to be closely aligned with team playing, project based learning and problem solving approaches has increase the interest in collaborative learning among university and college instructors. Using online collaboration learning in learning can enhance the outcome and achievement of students as well as improve their communication, critical thinking and personnel skills. The current research aims at examining the effect of OCL on the student's achievement at Kingdom of Bahrain. Numbers of objectives were set to achieve the aim of the research include: investigating the current situation regarding the collaborative learning and OCL at the Kingdom of Bahrain by identifying the advantages and effectiveness of OCL as a learning tool over traditional learning, examining the factors that affect OCL as well as examining the impact of OCL on the student's achievement. To achieve these objectives, quantitative method was adopted. Two hundred and thirty one questionnaires were distributed to students in different local and private universities at Kingdom of Bahrain. The findings of the research show that most of the students prefer to use FTFCL in learning and that OCL is already adopted in some universities especially in University of Bahrain. Moreover, the most factors affecting the adopted OCL are perceived readiness, and guidance and support.

Keywords: Collaborative learning, perceived readiness, student achievement.

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Authors: Baha Hasan, Jan Wikander

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This paper describes a part of the integrating work between assembly design and assembly process planning domains (APP). The work is based, in its first stage, on modelling assembly features to support APP. A multi-layer architecture, based on feature-based modelling, is proposed to establish a dynamic and adaptable link between product design using CAD tools and APP. The proposed approach is based on deriving “specific function” features from the “generic” assembly and form features extracted from the CAD tools. A hierarchal structure from “generic” to “specific” and from “high level geometrical entities” to “low level geometrical entities” is proposed in order to integrate geometrical and assembly data extracted from geometrical and assembly modelers to the required processes and resources in APP. The feature concept, feature-based modelling, and feature recognition techniques are reviewed.

Keywords: Assembly feature, assembly process planning, feature, feature-based modelling, form feature, ontology.

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Authors: Violina R. Angelova

Abstract:

Comparative research has been conducted to allow us to determine the content of macro and microelements in the vegetative and reproductive organs of grass pea and the quality of grass pea seeds, as well as to identify the possibility of grass pea growth on soils contaminated by heavy metals. The experiment was conducted on an agricultural field subjected to contamination from the Non-Ferrous-Metal Works (MFMW) near Plovdiv, Bulgaria. The experimental plots were situated at different distances of 0.5 km and 8 km, respectively, from the source of pollution. On reaching commercial ripeness the grass pea plants were gathered. The composition of the macro and microelements in plant materials (roots, stems, leaves, seeds), and the dry matter content, sugars, proteins, fats and ash contained in the grass pea seeds were determined. Translocation factors (TF) and bioaccumulation factor (BCF) were also determined. The quantitative measurements were carried out through inductively-coupled plasma (ICP). The grass pea plant can successfully be grown on soils contaminated by heavy metals. Soil pollution with heavy metals does not affect the quality of the grass pea seeds. The seeds of the grass pea contain significant amounts of nutrients (K, P, Cu, Fe Mn, Zn) and protein (23.18-29.54%). The distribution of heavy metals in the organs of the grass pea has a selective character, which reduces in the following order: leaves > roots > stems > seeds. BCF and TF values were greater than one suggesting efficient accumulation in the above ground parts of grass pea plant. Grass pea is a plant that is tolerant to heavy metals and can be referred to the accumulator plants. The results provide valuable information about the chemical and nutritional composition of the seeds of the grass pea grown on contaminated soils in Bulgaria. The high content of macro and microelements and the low concentrations of toxic elements in the grass pea grown in contaminated soil make it possible to use the seeds of the grass pea as animal feed.

Keywords: Grass pea, heavy metals, micro and macroelements, polluted soils, quality.

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Authors: Aline Fernandes Barata, Adriana Sansão Fontes

Abstract:

The overvaluation of the use of automobile has detrimentally affected the importance of pedestrians within the city and consequently its public spaces. As a way of treating contemporary urban paradigms, Tactical Urbanism aims to recover and activate spaces through fast and easily-applied actions that demonstrate the possibility of large-scale and long-term changes in cities. Tactical interventions have represented an important practice of redefining public spaces and urban mobility. The concept of Active Transportation coheres with the idea of sustainable urban mobility, characterizing the means of transportation through human propulsion, such as walking and cycling. This paper aims to debate the potential of Tactical Urbanism in promoting Active Transportation by revealing opportunities of transformation in the urban space of contemporary cities through initiatives that promote the protection and valorization of the presence of pedestrians and cyclists in cities, and that subvert the importance of motorized vehicles. In this paper, we present the character of these actions in two different ways: when they are used as tests for permanent interventions and when they have pre-defined start and end periods. Using recent initiatives to illustrate, we aim to discuss the role of small-scale actions in promoting and incentivizing a more active, healthy, sustainable and responsive urban way of life, presenting how some of them have developed through public policies. For that, we will present some examples of tactical actions that illustrate the encouragement of Active Transportation and trials to balance the urban opportunities for pedestrians and cyclists. These include temporary closure of streets, the creation of new alternatives and more comfortable areas for walking and cycling, and the subversion of uses in public spaces where the usage of cars are predominant.

Keywords: Tactical urbanism, active transportation, sustainable mobility, non-motorized means.

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Authors: A. Thomas, B. John Oommen

Abstract:

Although the field of parametric Pattern Recognition (PR) has been thoroughly studied for over five decades, the use of the Order Statistics (OS) of the distributions to achieve this has not been reported. The pioneering work on using OS for classification was presented in [1] for the Uniform distribution, where it was shown that optimal PR can be achieved in a counter-intuitive manner, diametrically opposed to the Bayesian paradigm, i.e., by comparing the testing sample to a few samples distant from the mean. This must be contrasted with the Bayesian paradigm in which, if we are allowed to compare the testing sample with only a single point in the feature space from each class, the optimal strategy would be to achieve this based on the (Mahalanobis) distance from the corresponding central points, for example, the means. In [2], we showed that the results could be extended for a few symmetric distributions within the exponential family. In this paper, we attempt to extend these results significantly by considering asymmetric distributions within the exponential family, for some of which even the closed form expressions of the cumulative distribution functions are not available. These distributions include the Rayleigh, Gamma and certain Beta distributions. As in [1] and [2], the new scheme, referred to as Classification by Moments of Order Statistics (CMOS), attains an accuracy very close to the optimal Bayes’ bound, as has been shown both theoretically and by rigorous experimental testing.

Keywords: Classification using Order Statistics (OS), Exponential family, Moments of OS

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