Search results for: Side Information
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4341

Search results for: Side Information

3411 Lack of BIM Training: Investigating Practical Solutions for the State of Kuwait

Authors: Noor M. Abdulfattah, Ahmed M. Khalafallah, Nabil A. Kartam

Abstract:

Despite the evident benefits of building information modeling (BIM) to the construction industry, it faces significant implementation challenges in the State of Kuwait. This study investigates the awareness of construction stakeholders of BIM implementation challenges, and identifies various solutions to overcome these challenges. Specifically, the main objectives of this study are to: (1) characterize the barriers that deter utilization of BIM, (2) examine the awareness of engineers, architects, and construction stakeholders of these barriers, and (3) identify practical solutions to facilitate BIM utilization. A questionnaire survey was designed to collect data on the aforementioned objectives from local companies and senior BIM experts. It was found that engineers are highly aware of BIM implementation barriers. In addition, it was concluded from the questionnaire that the biggest barrier is the lack of BIM training. Based on expert feedback, the study concluded with a number of recommendations on how to overcome the barriers of BIM utilization. This should prove useful to the construction industry stakeholders and can lead to significant changes to design and construction practices.

Keywords: Building information modeling, construction, challenges, information technology.

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3410 Aiming at Optimization of Tracking Technology through Seasonally Tilted Sun Trackers: An Indian Perspective

Authors: Sanjoy Mukherjee

Abstract:

Discussions on concepts of Single Axis Tracker (SAT) are becoming more and more apt for developing countries like India not just as an advancement in racking technology but due to the utmost necessity of reaching at the lowest Levelized Cost of Energy (LCOE) targets. With this increasing competition and significant fall in feed-in tariffs of solar PV projects, developers are under constant pressure to secure investment for their projects and eventually earn profits from them. Moreover, being the second largest populated country, India suffers from scarcity of land because of higher average population density. So, to mitigate the risk of this dual edged sword with reducing trend of unit (kWh) cost at one side and utilization of land on the other, tracking evolved as the call of the hour. Therefore, the prime objectives of this paper are not only to showcase how STT proves to be an effective mechanism to get more gain in Global Incidence in collector plane (Ginc) with respect to traditional mounting systems but also to introduce Seasonally Tilted Tracker (STT) technology as a possible option for high latitude locations.

Keywords: Tracking system, grid-connected PV systems, cost reduction.

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3409 Context-Aware Querying in Multimedia Databases – A Futuristic Approach

Authors: Nadeem Iftikhar, Zouhaib Zafar, Shaukat Ali

Abstract:

Efficient retrieval of multimedia objects has gained enormous focus in recent years. A number of techniques have been suggested for retrieval of textual information; however, relatively little has been suggested for efficient retrieval of multimedia objects. In this paper we have proposed a generic architecture for contextaware retrieval of multimedia objects. The proposed framework combines the well-known approaches of text-based retrieval and context-aware retrieval to formulate architecture for accurate retrieval of multimedia data.

Keywords: Context-aware retrieval, information retrieval, multimedia databases, multimedia data.

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3408 IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine

Authors: M. Paseková, L. Müllerová, J. Strouhal, L. Chyzhevska

Abstract:

Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.

Keywords: International Financial Reporting Standards (IFRS), Small and Medium-sized Enterprises (SMEs), Czech Republic, Ukraine.

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3407 Simulation of Heat Transfer in the Multi-Layer Door of the Furnace

Authors: U. Prasopchingchana

Abstract:

The temperature distribution and the heat transfer rates through a multi-layer door of a furnace were investigated. The inside of the door was in contact with hot air and the other side of the door was in contact with room air. Radiation heat transfer from the walls of the furnace to the door and the door to the surrounding area was included in the problem. This work is a two dimensional steady state problem. The Churchill and Chu correlation was used to find local convection heat transfer coefficients at the surfaces of the furnace door. The thermophysical properties of air were the functions of the temperatures. Polynomial curve fitting for the fluid properties were carried out. Finite difference method was used to discretize for conduction heat transfer within the furnace door. The Gauss-Seidel Iteration was employed to compute the temperature distribution in the door. The temperature distribution in the horizontal mid plane of the furnace door in a two dimensional problem agrees with the one dimensional problem. The local convection heat transfer coefficients at the inside and outside surfaces of the furnace door are exhibited.

Keywords: Conduction, heat transfer, multi-layer door, natural convection

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3406 Implementation of the SIP Express Router with Mediaproxy Method on VoIP

Authors: Heru Nurwarsito, R. Arief Setyawan, Rakhmadhany Primananda

Abstract:

Voice Over IP (VoIP) is a technology that could pass the voice traffic and data packet form over an IP network. Network can be used for intranet or Internet. Phone calls using VoIP has advantages in terms of cheaper cost of PSTN phone to more than half, because the cost is calculated by the cost of the global nature of the Internet. Session Initiation Protocol (SIP) is a signaling protocol at the application layer which serves to establish, modify, and terminate a multimedia session involving one or more users. This SIP signaling has SIP message in text form that is used for session management by the SIP components, such as User Agent, Registrar, Redirect Server, and Proxy Server. To build a SIP communication is required SIP Express Router (SER) to be able to receive SIP messages, for handling the basic functions of SIP messages. Problems occur when the NAT through which affects the voice communication will be blocked starting from the sound that is not sent or one side of the sound are sent (half duplex). How that could be used to penetrate NAT is to use a given mediaproxy random RTP port to penetrate NAT.

Keywords: VoIP, SIP, SIP Express Router, NAT, Mediaproxy.

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3405 A Signature-Based Secure Authentication Framework for Vehicular Ad Hoc Networks

Authors: J. Jenefa, E. A. Mary Anita

Abstract:

Vehicular Ad hoc NETwork (VANET) is a kind of Mobile Ad hoc NETwork (MANET). It allows the vehicles to communicate with one another as well as with nearby Road Side Units (RSU) and Regional Trusted Authorities (RTA). Vehicles communicate through On-Board Units (OBU) in which privacy has to be assured which will avoid the misuse of private data. A secure authentication framework for VANETs is proposed in which Public Key Cryptography (PKC) based adaptive pseudonym scheme is used to generate self-generated pseudonyms. Self-generated pseudonyms are used instead of real IDs for privacy preservation and non-repudiation. The ID-Based Signature (IBS) and ID-Based Online/Offline Signature (IBOOS) schemes are used for authentication. IBS is used to authenticate between vehicle and RSU whereas IBOOS provides authentication among vehicles. Security attacks like impersonation attack in the network are resolved and the attacking nodes are rejected from the network, thereby ensuring secure communication among the vehicles in the network. Simulation results shows that the proposed system provides better authentication in VANET environment.

Keywords: Non-repudiation, privacy preservation, public key cryptography, self- generated pseudonym.

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3404 Failure Analysis of a Medium Duty Vehicle Leaf Spring

Authors: Gül Çevik

Abstract:

This paper summarizes the work conducted to assess the root cause of the failure of a medium commercial vehicle leaf spring failed in service. Macro- and micro-fractographic analyses by scanning electron microscope as well as material verification tests were conducted in order to understand the failure mechanisms and root cause of the failure. Findings from the fractographic analyses indicated that failure mechanism is fatigue. Crack initiation was identified to have occurred from a point on the top surface near to the front face and to the left side. Two other crack initiation points were also observed, however, these cracks did not propagate. The propagation mode of the fatigue crack revealed that the cyclic loads resulting in crack initiation and propagation were unidirectional bending. Fractographic analyses have also showed that the root cause of the fatigue crack initiation and propagation was loading the part above design stress. Material properties of the part were also verified by chemical composition analysis, microstructural analysis by optical microscopy and hardness tests.

Keywords: Leaf spring, failure analysis, fatigue, fractography.

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3403 A study of Cancer-related MicroRNAs through Expression Data and Literature Search

Authors: Chien-Hung Huang, Chia-Wei Weng, Chang-Chih Chiang, Shih-Hua Wu, Chih-Hsien Huang, Ka-Lok Ng

Abstract:

MicroRNAs (miRNAs) are a class of non-coding RNAs that hybridize to mRNAs and induce either translation repression or mRNA cleavage. Recently, it has been reported that miRNAs could possibly play an important role in human diseases. By integrating miRNA target genes, cancer genes, miRNA and mRNA expression profiles information, a database is developed to link miRNAs to cancer target genes. The database provides experimentally verified human miRNA target genes information, including oncogenes and tumor suppressor genes. In addition, fragile sites information for miRNAs, and the strength of the correlation of miRNA and its target mRNA expression level for nine tissue types are computed, which serve as an indicator for suggesting miRNAs could play a role in human cancer. The database is freely accessible at http://ppi.bioinfo.asia.edu.tw/mirna_target/index.html.

Keywords: MicroRNA, miRNA expression profile, mRNAexpression profile, cancer genes, oncogene, tumor suppressor gene

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3402 Knowledge Representation and Retrieval in Design Project Memory

Authors: Smain M. Bekhti, Nada T. Matta

Abstract:

Knowledge sharing in general and the contextual access to knowledge in particular, still represent a key challenge in the knowledge management framework. Researchers on semantic web and human machine interface study techniques to enhance this access. For instance, in semantic web, the information retrieval is based on domain ontology. In human machine interface, keeping track of user's activity provides some elements of the context that can guide the access to information. We suggest an approach based on these two key guidelines, whilst avoiding some of their weaknesses. The approach permits a representation of both the context and the design rationale of a project for an efficient access to knowledge. In fact, the method consists of an information retrieval environment that, in the one hand, can infer knowledge, modeled as a semantic network, and on the other hand, is based on the context and the objectives of a specific activity (the design). The environment we defined can also be used to gather similar project elements in order to build classifications of tasks, problems, arguments, etc. produced in a company. These classifications can show the evolution of design strategies in the company.

Keywords: Project Memory, Knowledge re-use, Design rationale, Knowledge representation.

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3401 Bidirectional Discriminant Supervised Locality Preserving Projection for Face Recognition

Authors: Yiqin Lin, Wenbo Li

Abstract:

Dimensionality reduction and feature extraction are of crucial importance for achieving high efficiency in manipulating the high dimensional data. Two-dimensional discriminant locality preserving projection (2D-DLPP) and two-dimensional discriminant supervised LPP (2D-DSLPP) are two effective two-dimensional projection methods for dimensionality reduction and feature extraction of face image matrices. Since 2D-DLPP and 2D-DSLPP preserve the local structure information of the original data and exploit the discriminant information, they usually have good recognition performance. However, 2D-DLPP and 2D-DSLPP only employ single-sided projection, and thus the generated low dimensional data matrices have still many features. In this paper, by combining the discriminant supervised LPP with the bidirectional projection, we propose the bidirectional discriminant supervised LPP (BDSLPP). The left and right projection matrices for BDSLPP can be computed iteratively. Experimental results show that the proposed BDSLPP achieves higher recognition accuracy than 2D-DLPP, 2D-DSLPP, and bidirectional discriminant LPP (BDLPP).

Keywords: Face recognition, dimension reduction, locality preserving projection, discriminant information, bidirectional projection.

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3400 Developing Vision-Based Digital Public Display as an Interactive Media

Authors: Adrian Samuel Limanto, Yunli Lee

Abstract:

Interactive public displays give access as an innovative media to promote enhanced communication between people and information. However, digital public displays are subject to a few constraints, such as content presentation. Content presentation needs to be developed to be more interesting to attract people’s attention and motivate people to interact with the display. In this paper, we proposed idea to implement contents with interaction elements for vision-based digital public display. Vision-based techniques are applied as a sensor to detect passers-by and theme contents are suggested to attract their attention for encouraging them to interact with the announcement content. Virtual object, gesture detection and projection installation are applied for attracting attention from passers-by. Preliminary study showed positive feedback of interactive content designing towards the public display. This new trend would be a valuable innovation as delivery of announcement content and information communication through this media is proven to be more engaging.

Keywords: Digital announcement, digital public display, human-information interaction, interactive media.

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3399 A Blue Print of a Unified Communications and Integrated Collaborations System in the Health Sector of Developing Countries: A Case of Uganda

Authors: Excellence Favor, Bakari M. M. Mwinyiwiwa, Damian D. Haule, Fakih H. Omar

Abstract:

Access to information is the key to the empowerment of everybody despite where they are living. This research is to be carried out in respect of the people living in developing countries, considering their plight and complex geographical, demographic, social-economic conditions surrounding the areas they live, which hinder access to information and of professionals providing services such as medical workers, which has led to high death rates and development stagnation. Research on Unified Communications and Integrated Collaborations (UCIC) system in the health sector of developing countries comes in to create a possible solution of bridging the digital canyon among the communities. The aim is to deliver services in a seamless manner to assist health workers situated anywhere to be accessed easily and access information which will help in service delivery. The proposed UCIC provides the most immersive Telepresence experience for one-to-one or many-tomany meetings. Extending to locations anywhere in the world, the transformative platform delivers Ultra-low operating costs through the use of general purpose networks and using special lenses and track systems.

Keywords: Developing countries, Unified communications and integrated collaborations.

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3398 Drivers of Customer Satisfaction in an Industrial Company from Marketing Aspect

Authors: M. Arefi, A.M. Amini, K. Fallahi

Abstract:

One of the basic concepts in marketing is the concept of meeting customers- needs. Since customer satisfaction is essential for lasting survival and development of a business, screening and observing customer satisfaction and recognizing its underlying factors must be one of the key activities of every business. The purpose of this study is to recognize the drivers that effect customer satisfaction in a business-to-business situation in order to improve marketing activities. We conducted a survey in which 93 business customers of a manufacturer of Diesel Generator in Iran participated and they talked about their ideas and satisfaction of supplier-s services related to its products. We developed the measures for drivers of satisfaction first by as investigative research (by means of feedback from executives and customers of sponsoring firm). Then based on these measures, we created a mail survey, and asked the respondents to explain their opinion about the sponsoring firm which was a supplier of diesel generator and similar products. Furthermore, the survey required the participants to mention their functional areas and their company features. In Conclusion we found that there are three drivers for customer satisfaction, which are reliability, information about product, and commercial features. Buyers/users from different functional areas attribute different degree of importance to the last two drivers. For instance, people from buying and management areas believe that commercial features are more important than information about products. But people in engineering, maintenance and production areas believe that having information about products is more important than commercial aspects. Marketing experts should consider the attribute of customers regarding information about the product and commercial features to improve market share.

Keywords: B2B, Customer satisfaction, Commercial, Industry.

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3397 The Existence of Field Corn Networks on the Thailand-Burma Border under the Patron-Client Contract Farming System

Authors: Kettawa Boonprakarn, Jedsarid Sangkaphan, Bejapornd Deekhuntod, Nuntharat Suriyo

Abstract:

This study aimed to investigate the existence of field corn networks on the Thailand-Burma border under the patron-client contract farming system. The data of this qualitative study were collected through in-depth interviews with nine key informants.

The results of the study revealed that the existence of the field corn networks was associated with the relationship where farmers had to share their crops with protectors in the areas under the influence of the KNU (Karen National Union) and the DKBA (Democratic Karen Buddhist Army) or Burmese soldiers. A Mae Liang, the person who starts a network has a connection with a Thaokae, Luk Rai Hua Chai or the head of a group of farmers, and farmers. They are under the patron-client system with trust and loyalty that enable the head of the group and the farmers in the Burma border side to remain under the same Mae Liang even though the business has been passed down to later generations.

Keywords: Existence, field-corn networks, patron-client system, contract farming.

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3396 A Comparative Study of Malware Detection Techniques Using Machine Learning Methods

Authors: Cristina Vatamanu, Doina Cosovan, Dragoş Gavriluţ, Henri Luchian

Abstract:

In the past few years, the amount of malicious software increased exponentially and, therefore, machine learning algorithms became instrumental in identifying clean and malware files through (semi)-automated classification. When working with very large datasets, the major challenge is to reach both a very high malware detection rate and a very low false positive rate. Another challenge is to minimize the time needed for the machine learning algorithm to do so. This paper presents a comparative study between different machine learning techniques such as linear classifiers, ensembles, decision trees or various hybrids thereof. The training dataset consists of approximately 2 million clean files and 200.000 infected files, which is a realistic quantitative mixture. The paper investigates the above mentioned methods with respect to both their performance (detection rate and false positive rate) and their practicability.

Keywords: Detection Rate, False Positives, Perceptron, One Side Class, Ensembles, Decision Tree, Hybrid methods, Feature Selection.

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3395 Knowledge Management in Cross- Organizational Networks as Illustrated by One of the Largest European ICT Associations A Case Study of the “METORA

Authors: Thomas Klauß

Abstract:

In networks, mainly small and medium-sized businesses benefit from the knowledge, experiences and solutions offered by experts from industry and science or from the exchange with practitioners. Associations which focus, among other things, on networking, information and knowledge transfer and which are interested in supporting such cooperations are especially well suited to provide such networks and the appropriate web platforms. Using METORA as an example – a project developed and run by the Federal Association for Information Economy, Telecommunications and New Media e.V. (BITKOM) for the Federal Ministry of Economics and Technology (BMWi) – This paper will discuss how associations and other network organizations can achieve this task and what conditions they have to consider.

Keywords: Associations, collaboration, communities, crossdepartmental organizations, semantic web, web 2.0.

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3394 Energy Efficient and Reliable Geographic Routing in Wireless Sensor Networks

Authors: Eunil Park, Kwangsu Cho

Abstract:

The wireless link can be unreliable in realistic wireless sensor networks (WSNs). Energy efficient and reliable data forwarding is important because each node has limited resources. Therefore, we must suggest an optimal solution that considers using the information of the node-s characteristics. Previous routing protocols were unsuited to realistic asymmetric WSNs. In this paper, we propose a Protocol that considers Both sides of Link-quality and Energy (PBLE), an optimal routing protocol that balances modified link-quality, distance and energy. Additionally, we propose a node scheduling method. PBLE achieves a longer lifetime than previous routing protocols and is more energy-efficient. PBLE uses energy, local information and both sides of PRR in a 1-hop distance. We explain how to send data packets to the destination node using the node's information. Simulation shows PBLE improves delivery rate and network lifetime compared to previous schemes. Moreover, we show the improvement in various WSN environments.

Keywords: energy-efficient, lifetime, PBLE, unreliable

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3393 A Study and Implementation of On-line Learning Diagnosis and Inquiry System

Authors: YuLung Wu

Abstract:

In Knowledge Structure Graph, each course unit represents a phase of learning activities. Both learning portfolios and Knowledge Structure Graphs contain learning information of students and let teachers know which content are difficulties and fails. The study purposes "Dual Mode On-line Learning Diagnosis System" that integrates two search methods: learning portfolio and knowledge structure. Teachers can operate the proposed system and obtain the information of specific students without any computer science background. The teachers can find out failed students in advance and provide remedial learning resources.

Keywords: Knowledge Structure Graph, On-line LearningDiagnosis

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3392 Memory and Higher Cognition

Authors: A. Páchová

Abstract:

Working memory (WM) can be defined as the system which actively holds information in the mind to do tasks in spite of the distraction. Contrary, short-term memory (STM) is a system that represents the capacity for the active storing of information without distraction. There has been accumulating evidence that these types of memory are related to higher cognition (HC). The aim of this study was to verify the relationship between HC and memory (visual STM and WM, auditory STM and WM). 59 primary school children were tested by intelligence test, mathematical tasks (HC) and memory subtests. We have shown that visual but not auditory memory is a significant predictor of higher cognition. The relevance of these results are discussed.

Keywords: higher cognition, long-term memory, short-term memory, working memory

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3391 Enhancing Retrieval Effectiveness of Malay Documents by Exploiting Implicit Semantic Relationship between Words

Authors: Mohd Pouzi Hamzah, Tengku Mohd Tengku Sembok

Abstract:

Phrases has a long history in information retrieval, particularly in commercial systems. Implicit semantic relationship between words in a form of BaseNP have shown significant improvement in term of precision in many IR studies. Our research focuses on linguistic phrases which is language dependent. Our results show that using BaseNP can improve performance although above 62% of words formation in Malay Language based on derivational affixes and suffixes.

Keywords: Information Retrieval, Malay Language, Semantic Relationship, Retrieval Effectiveness, Conceptual Indexing.

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3390 Evaluating Service Quality of Online Auction by Fuzzy MCDM

Authors: Wei-Hsuan Lee, Chien-Hua Wang, Chin-Tzong Pang

Abstract:

This paper applies fuzzy set theory to evaluate the service quality of online auction. Service quality is a composition of various criteria. Among them many intangible attributes are difficult to measure. This characteristic introduces the obstacles for respondent in replying to the survey. So as to overcome this problem, we invite fuzzy set theory into the measurement of performance. By using AHP in obtaining criteria and TOPSIS in ranking, we found the most concerned dimension of service quality is Transaction Safety Mechanism and the least is Charge Item. Regarding to the most concerned attributes are information security, accuracy and information.

Keywords: AHP, Fuzzy set theory, TOPSIS, Online auction, Servicequality

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3389 Virtualizing Attendance and Reducing Impacts on the Environment with a Mobile Application

Authors: Paulo R. M. de Andrade, Adriano B. Albuquerque, Otávio F. Frota, Robson V. Silveira, Fátima A. da Silva

Abstract:

Information technology has been gaining more and more space whether in industry, commerce or even for personal use, but the misuse of it brings harm to the environment and human health as a result. Contribute to the sustainability of the planet is to compensate the environment, all or part of what withdraws it. The green computing also came to propose practical for use in IT in an environmentally correct way in aid of strategic management and communication. This work focuses on showing how a mobile application can help businesses reduce costs and reduced environmental impacts caused by its processes, through a case study of a public company in Brazil.

Keywords: E-government, green computing, information technology, mobile computing, sustainable development.

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3388 Corporate Governance Practices and Analysts Forecast Accuracy Evidence for Romania

Authors: M. Ionascu, L. Olimid

Abstract:

In the last few years, several steps were taken in order to improve the quality of corporate governance for Romanian listed companies. Higher standards of corporate governance is documented in the literature to lead to a better information environment, and, consequently, to increase analysts forecast accuracy. Accordingly, the purpose of this paper is to investigate the extent to which corporate governance policies affect analysts forecasts for companies listed on Bucharest Stock Exchange. The results showed that there is indeed a negative correlation between a corporate governance index – used as a proxy for the quality of corporate governance practices - and analysts forecast errors.

Keywords: corporate governance, aanalysts' forecasts, information environment

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3387 Study of the Late Phase of Core Degradation during Reflooding by Safety Injection System for VVER1000 with ASTECv2 Computer Code

Authors: Antoaneta Stefanova, Rositsa Gencheva, Pavlin Groudev

Abstract:

This paper presents the modeling approach in SBO sequence for VVER 1000 reactors and describes the reactor core behavior at late in-vessel phase in case of late reflooding by HPIS and gives preliminary results for the ASTECv2 validation. The work is focused on investigation of plant behavior during total loss of power and the operator actions. The main goal of these analyses is to assess the phenomena arising during the Station blackout (SBO) followed by primary side high pressure injection system (HPIS) reflooding of already damaged reactor core at very late “in-vessel” phase. The purpose of the analyses is to define how the later HPIS switching on can delay the time of vessel failure or possibly avoid vessel failure. The times for HPP injection were chosen based on previously performed investigations.

Keywords: VVER, operator action validation, reflooding of overheated reactor core, ASTEC computer code.

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3386 Drug Combinations with Steroid Dispensing in Drugstores: A Study in the Center Area of Bangkok, Thailand

Authors: P. Thongmuang

Abstract:

The purposes of this research were 1) to survey the number of drugstores that unlawful dispense of asthma prescription drugs, in form of drug combinations in the Phaya Thai district of Bangkok, 2) to find the steroids contained in that drug combinations, 3) to find a means for informing general public about the dangers of drugs and for a campaign to stop dispensing them. Researcher collected drug combinations from 69 drugstores in Phaya Thai district from Feb 15, 2012 to Mar 15, 2012. The survey found 30.43%, 21, drug stores, sold asthma drug combinations to customers without a prescription. These collected samples were tested for steroid contamination by using Immunochromatography kits. Eleven samples, 52.38%, were found contaminated with steroids. In short, there should be control and inspection of drugstores in the distribution of steroid medications. To improve the knowledge of self health maintenance and drug usage among public, Thai Government and Department of Public Health should educate people about the side effects of using drug combinations and steroids.

Keywords: Dispensing, Drug Combinations, Steroids

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3385 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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3384 Regional Medical Imaging System

Authors: Michal Javornik, Otto Dostal, Karel Slavicek

Abstract:

The purpose of this article is to introduce an advanced system for the support of processing of medical image information, and the terminology related to this system, which can be an important element to a faster transition to a fully digitalized hospital. The core of the system is a set of DICOM compliant applications running over a dedicated computer network. The whole integrated system creates a collaborative platform supporting daily routines in the radiology community, developing communication channels, supporting the exchange of information and special consultations among various medical institutions as well as supporting medical training for practicing radiologists and medical students. It gives the users outside of hospitals the tools to work in almost the same conditions as in the radiology departments.

Keywords: DICOM, Integration, Medical Education, MedicalImaging

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3383 Analysis of Web User Identification Methods

Authors: Renáta Iváncsy, Sándor Juhász

Abstract:

Web usage mining has become a popular research area, as a huge amount of data is available online. These data can be used for several purposes, such as web personalization, web structure enhancement, web navigation prediction etc. However, the raw log files are not directly usable; they have to be preprocessed in order to transform them into a suitable format for different data mining tasks. One of the key issues in the preprocessing phase is to identify web users. Identifying users based on web log files is not a straightforward problem, thus various methods have been developed. There are several difficulties that have to be overcome, such as client side caching, changing and shared IP addresses and so on. This paper presents three different methods for identifying web users. Two of them are the most commonly used methods in web log mining systems, whereas the third on is our novel approach that uses a complex cookie-based method to identify web users. Furthermore we also take steps towards identifying the individuals behind the impersonal web users. To demonstrate the efficiency of the new method we developed an implementation called Web Activity Tracking (WAT) system that aims at a more precise distinction of web users based on log data. We present some statistical analysis created by the WAT on real data about the behavior of the Hungarian web users and a comprehensive analysis and comparison of the three methods

Keywords: Data preparation, Tracking individuals, Web useridentification, Web usage mining

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3382 Increased Capacity of Information Hiding in LSB-s Method for Text and Image

Authors: H.B.Kekre, Archana Athawale, Pallavi N.Halarnkar

Abstract:

Steganography, derived from Greek, literally means “covered writing". It includes a vast array of secret communications methods that conceal the message-s very existence. These methods include invisible inks, microdots, character arrangement, digital signatures, covert channels, and spread spectrum communications. This paper proposes a new improved version of Least Significant Bit (LSB) method. The approach proposed is simple for implementation when compared to Pixel value Differencing (PVD) method and yet achieves a High embedding capacity and imperceptibility. The proposed method can also be applied to 24 bit color images and achieve embedding capacity much higher than PVD.

Keywords: Information Hiding, LSB Matching, PVD Steganography.

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