Search results for: Visually Impaired Users
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1113

Search results for: Visually Impaired Users

93 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.

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92 Analysis of Temperature Change under Global Warming Impact using Empirical Mode Decomposition

Authors: Md. Khademul Islam Molla, Akimasa Sumi, M. Sayedur Rahman

Abstract:

The empirical mode decomposition (EMD) represents any time series into a finite set of basis functions. The bases are termed as intrinsic mode functions (IMFs) which are mutually orthogonal containing minimum amount of cross-information. The EMD successively extracts the IMFs with the highest local frequencies in a recursive way, which yields effectively a set low-pass filters based entirely on the properties exhibited by the data. In this paper, EMD is applied to explore the properties of the multi-year air temperature and to observe its effects on climate change under global warming. This method decomposes the original time-series into intrinsic time scale. It is capable of analyzing nonlinear, non-stationary climatic time series that cause problems to many linear statistical methods and their users. The analysis results show that the mode of EMD presents seasonal variability. The most of the IMFs have normal distribution and the energy density distribution of the IMFs satisfies Chi-square distribution. The IMFs are more effective in isolating physical processes of various time-scales and also statistically significant. The analysis results also show that the EMD method provides a good job to find many characteristics on inter annual climate. The results suggest that climate fluctuations of every single element such as temperature are the results of variations in the global atmospheric circulation.

Keywords: Empirical mode decomposition, instantaneous frequency, Hilbert spectrum, Chi-square distribution, anthropogenic impact.

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91 Inductions of CaC2 on Sperm Morphology and Viability of the Albino Mice (Mus musculus)

Authors: Dike H. Ogbuagu, Etsede J. Oritsematosan

Abstract:

This work investigated possible inductions of CaC2, often misused by fruit vendors to stimulate artificial ripening, on mammalian sperm morphology and viability. Thirty isogenic strains of male albino mice, Mus musculus (age≈ 8weeks; weight= 32.52.0g) were acclimatized (ambient temperature 28.0±1.0°C) for 2 weeks and fed standard growers mash and water ad libutum. They were later exposed to graded toxicant concentrations (w/w) of 2.5000, 1.2500, 0.6250, and 0.3125% in 4 cages. A control cage was also established. After 5 weeks, 3 animals from each cage were sacrificed by cervical dislocation and the cauda epididymis excised. Sperm morphology and viability were determined by microscopic procedures. The ANOVA, means plots, Student’s t-test and variation plots were used to analyze data. The common abnormalities observed included Double Head, Pin Head, Knobbed Head, No Tail and With Hook. The higher toxicant concentrations induced significantly lower body weights [F(829.899) ˃ Fcrit(4.19)] and more abnormalities [F(26.52) ˃ Fcrit(4.00)] at P˂0.05. Sperm cells in the control setup were significantly more viable than those in the 0.625% (t=0.005) and 2.500% toxicant doses (t=0.018) at the 95% confidence limit. CaC2 appeared to induced morphological abnormalities and reduced viability in sperm cells of M. musculus.

Keywords: Artificial ripening, Calcium carbide, fruit vendors, sperm morphology, sperm viability.

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90 The Role of Online Social Networks in Social Movements: Social Polarization and Violations against Social Unity and Privacy of Individuals in Turkey

Authors: Tolga Yazici

Abstract:

As a matter of the fact that online social networks like Twitter, Facebook and MySpace have experienced an extensive growth in recent years. Social media offers individuals with a tool for communicating and interacting with one another. These social networks enable people to stay in touch with other people and express themselves. This process makes the users of online social networks active creators of content rather than being only consumers of traditional media. That’s why millions of people show strong desire to learn the methods and tools of digital content production and necessary communication skills. However, the booming interest in communication and interaction through online social networks and high level of eagerness to invent and implement the ways to participate in content production raise some privacy and security concerns. This presentation aims to open the assumed revolutionary, democratic and liberating nature of the online social media up for discussion by reviewing some recent political developments in Turkey. Firstly, the role of Internet and online social networks in mobilizing collective movements through social interactions and communications will be questioned. Secondly, some cases from Gezi and Okmeydanı Protests and also December 17-25 period will be presented in order to illustrate misinformation and manipulation in social media and violation of individual privacy through online social networks in order to damage social unity and stability contradictory to democratic nature of online social networking.

Keywords: Online, social media networks, democratic participation, social polarization, privacy of individuals, Turkey.

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89 On the Parameter Optimization of Fuzzy Inference Systems

Authors: Erika Martinez Ramirez, Rene V. Mayorga

Abstract:

Nowadays, more engineering systems are using some kind of Artificial Intelligence (AI) for the development of their processes. Some well-known AI techniques include artificial neural nets, fuzzy inference systems, and neuro-fuzzy inference systems among others. Furthermore, many decision-making applications base their intelligent processes on Fuzzy Logic; due to the Fuzzy Inference Systems (FIS) capability to deal with problems that are based on user knowledge and experience. Also, knowing that users have a wide variety of distinctiveness, and generally, provide uncertain data, this information can be used and properly processed by a FIS. To properly consider uncertainty and inexact system input values, FIS normally use Membership Functions (MF) that represent a degree of user satisfaction on certain conditions and/or constraints. In order to define the parameters of the MFs, the knowledge from experts in the field is very important. This knowledge defines the MF shape to process the user inputs and through fuzzy reasoning and inference mechanisms, the FIS can provide an “appropriate" output. However an important issue immediately arises: How can it be assured that the obtained output is the optimum solution? How can it be guaranteed that each MF has an optimum shape? A viable solution to these questions is through the MFs parameter optimization. In this Paper a novel parameter optimization process is presented. The process for FIS parameter optimization consists of the five simple steps that can be easily realized off-line. Here the proposed process of FIS parameter optimization it is demonstrated by its implementation on an Intelligent Interface section dealing with the on-line customization / personalization of internet portals applied to E-commerce.

Keywords: Artificial Intelligence, Fuzzy Logic, Fuzzy InferenceSystems, Nonlinear Optimization.

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88 A Survey of Online User Perspectives and Age Profile in an Undergraduate Fundamental Business Technology Course

Authors: Danielle Morin, Jennifer D. E. Thomas, Raafat G. Saade, Daniela Petrachi

Abstract:

Over the past few decades, more and more students choose to enroll in online classes instead of attending in-class lectures. While past studies consider students’ attitudes towards online education and how their grades differed from in-class lectures, the profile of the online student remains a blur. To shed light on this, an online survey was administered to about 1,500 students enrolled in an undergraduate Fundamental Business Technology course at a Canadian University. The survey was comprised of questions on students’ demographics, their reasons for choosing online courses, their expectations towards the course, the communication channels they use for the course with fellow students and with the instructor. This paper focused on the research question: Do the perspectives of online students concerning the online experience, in general, and in the course in particular, differ according to age profile? After several statistical analyses, it was found that age does have an impact on the reasons why students select online classes instead of in-class. For example, it was found that the perception that an online course might be easier than in-class delivery was a more important reason for younger students than for older ones. Similarly, the influence of friends is much more important for younger students, than for older students. Similar results were found when analyzing students’ expectation about the online course and their use of communication tools. Overall, the age profile of online users had an impact on reasons, expectations and means of communication in an undergraduate Fundamental Business Technology course. It is left to be seen if this holds true across other courses, graduate and undergraduate.

Keywords: Communication channels, fundamentals of business technology, online classes, pedagogy, user age profile, user perspectives.

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87 The Effects of Logistical Centers Realization on Society and Economy

Authors: Anna Dolinayova, Juraj Camaj, Martin Loch

Abstract:

Presently, it is necessary to ensure the sustainable development of passenger and freight transport. Increasing performance of road freight has had a negative impact to environment and society. It is therefore necessary to increase the competitiveness of intermodal transport, which is more environmentally friendly. The study describes the effectiveness of logistical centers realization for companies and society and research how the partial internalization of external costs reflected in the efficient use of these centers and increase the competitiveness of intermodal transport to road freight. In our research, we use the method of comparative analysis and market research to describe the advantages of logistic centers for their users as well as for society as a whole. Method normal costing is used for calculation infrastructure and total costs, method of conversion costing for determine the external costs. We modelled total society costs for road freight transport and inter modal transport chain (we assumed that most of the traffic is carried by rail) with different loading schemes for condition in the Slovak Republic. Our research has shown that higher utilization of inter modal transport chain do good not only for society, but for companies providing freight services too. Increase in use of inter modal transport chain can bring many benefits to society that do not bring direct immediate financial return. They often bring the multiplier effects, such as greater use of environmentally friendly transport mode and reduce the total society costs.

Keywords: Delivery time, economy effectiveness, logistical centers, ecological efficiency, optimization, society.

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86 Identifying Business Opportunities Based on Patent and Trademark Portfolios: A Technology-Based Service Industry Case

Authors: Mingook Lee, Sungjoo Lee

Abstract:

As technology-based service industries grow drastically worldwide; companies are recognizing the importance of market preoccupancy and have made an effort to capture a large market to gain the upper hand. To this end, a focus on patents can be used to determine the properties of a technology, as well as to capture advantages in technical skills, in comparison with the firm’s competitors. However, technology-based services largely depend not only on their technological value but also their economic value, due to the recognized worth that is passed to a plurality of users. Thus, it is important to determine whether there are any competitors in the target areas and what services they provide in any field. Despite this importance, little effort has been made to systematically benchmark competitors in order to identify business opportunities. Thus, this study aims to not only identify each position of technology-centered service companies in complex market dynamics, but also to discover new business opportunities. For this, we try to consider both technology and market environments simultaneously by utilizing patent data as a representative proxy for technology and trademark dates as an index for a firm’s target goods and services. Theoretically, this is one of the earliest attempts to combine patent data and trademark data to analyze corporate strategies. In practice, the research results are expected to be used as a decision criterion to diagnose the economic value that companies can obtain by entering the market, as well as the technological value to be passed onto their customers. Thus, the proposed approach can be useful to support effective technology and business strategies in a firm.

Keywords: Business opportunity, patent, Portfolio analysis, trademark.

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85 Applications of Support Vector Machines on Smart Phone Systems for Emotional Speech Recognition

Authors: Wernhuar Tarng, Yuan-Yuan Chen, Chien-Lung Li, Kun-Rong Hsie, Mingteh Chen

Abstract:

An emotional speech recognition system for the applications on smart phones was proposed in this study to combine with 3G mobile communications and social networks to provide users and their groups with more interaction and care. This study developed a mechanism using the support vector machines (SVM) to recognize the emotions of speech such as happiness, anger, sadness and normal. The mechanism uses a hierarchical classifier to adjust the weights of acoustic features and divides various parameters into the categories of energy and frequency for training. In this study, 28 commonly used acoustic features including pitch and volume were proposed for training. In addition, a time-frequency parameter obtained by continuous wavelet transforms was also used to identify the accent and intonation in a sentence during the recognition process. The Berlin Database of Emotional Speech was used by dividing the speech into male and female data sets for training. According to the experimental results, the accuracies of male and female test sets were increased by 4.6% and 5.2% respectively after using the time-frequency parameter for classifying happy and angry emotions. For the classification of all emotions, the average accuracy, including male and female data, was 63.5% for the test set and 90.9% for the whole data set.

Keywords: Smart phones, emotional speech recognition, socialnetworks, support vector machines, time-frequency parameter, Mel-scale frequency cepstral coefficients (MFCC).

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84 Associated Map and Inter-Purchase Time Model for Multiple-Category Products

Authors: Ching-I Chen

Abstract:

The continued rise of e-commerce is the main driver of the rapid growth of global online purchase. Consumers can nearly buy everything they want at one occasion through online shopping. The purchase behavior models which focus on single product category are insufficient to describe online shopping behavior. Therefore, analysis of multi-category purchase gets more and more popular. For example, market basket analysis explores customers’ buying tendency of the association between product categories. The information derived from market basket analysis facilitates to make cross-selling strategies and product recommendation system.

To detect the association between different product categories, we use the market basket analysis with the multidimensional scaling technique to build an associated map which describes how likely multiple product categories are bought at the same time. Besides, we also build an inter-purchase time model for associated products to describe how likely a product will be bought after its associated product is bought. We classify inter-purchase time behaviors of multi-category products into nine types, and use a mixture regression model to integrate those behaviors under our assumptions of purchase sequences. Our sample data is from comScore which provides a panelist-label database that captures detailed browsing and buying behavior of internet users across the United States. Finding the inter-purchase time from books to movie is shorter than the inter-purchase time from movies to books. According to the model analysis and empirical results, this research finally proposes the applications and recommendations in the management.

Keywords: Multiple-category purchase behavior, inter-purchase time, market basket analysis.

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83 Analyzing Microblogs: Exploring the Psychology of Political Leanings

Authors: Meaghan Bowman

Abstract:

Microblogging has become increasingly popular for commenting on current events, spreading gossip, and encouraging individualism--which favors its low-context communication channel. These social media (SM) platforms allow users to express opinions while interacting with a wide range of populations. Hashtags allow immediate identification of like-minded individuals worldwide on a vast array of topics. The output of the analytic tool, Linguistic Inquiry and Word Count (LIWC)--a program that associates psychological meaning with the frequency of use of specific words--may suggest the nature of individuals’ internal states and general sentiments. When applied to groupings of SM posts unified by a hashtag, such information can be helpful to community leaders during periods in which the forming of public opinion happens in parallel with the unfolding of political, economic, or social events. This is especially true when outcomes stand to impact the well-being of the group. Here, we applied the online tools, Google Translate and the University of Texas’s LIWC, to a 90-posting sample from a corpus of Colombian Spanish microblogs. On translated disjoint sets, identified by hashtag as being authored by advocates of voting “No,” advocates voting “Yes,” and entities refraining from hashtag use, we observed the value of LIWC’s Tone feature as distinguishing among the categories and the word “peace,” as carrying particular significance, due to its frequency of use in the data.

Keywords: Colombia peace referendum, FARC, hashtags, linguistics, microblogging, social media.

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82 Native Plants Marketing by Entrepreneurs in the Landscaping Industry in Japan

Authors: Yuki Hara

Abstract:

Entrepreneurs are welcomed to the landscaping industry, conserving practically and theoretically biological diversity in landscaping construction, although there are limited reports on corporative trials making a market with a new logistics system of native plants (NP) between landscaping companies and nurserymen. This paper explores the entrepreneurial process of a landscaping company, “5byMidori” for NP marketing. This paper employs a case study design. Data are collected in interviews with the manager and designer of 5byMidori, 2 scientists, 1 organization, and 18 nurserymen, fieldworks at two nurseries, observations of marketing activities in three years, and texts from published documents about the business concept and marketing strategy with NP. These data are analyzed by qualitative methods. The results show that NP is suitable for the vision of 5byMidori improving urban desertified environment with closer urban-rural linkage. Professional landscaping team changes a forestry organization into NP producers conserving a large nursery of a mountain. Multifaceted PR based on the entrepreneurial context and personal background of a landscaping venture can foster team members' businesses and help customers and users to understand the biodiversity value of the product. Wider partnerships with existing nurserymen at other sites in many regions need socio-economic incentives and environmental reliability. In conclusion, the entrepreneurial marketing of a landscaping company needs to add more meanings and a variety of merits in terms of ecosystem services, as NP tends to be in academic definition and independent from the cultures like nurseryman and forestry.

Keywords: Biological diversity, landscaping industry, marketing, native plants.

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81 Intelligent Parking Systems for Quasi-Close Communities

Authors: Ayodele Adekunle Faiyetole, Olumide Olawale Jegede

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This paper presents the experimental design and needs justifications for a localized intelligent parking system (L-IPS), ideal for quasi-close communities with increasing vehicular volume that depends on limited or constant parking facilities. For a constant supply in parking facilities, the demand for an increasing vehicular volume could lead to poor time conservation or extended travel time, traffic congestion or impeded mobility, and safety issues. Increased negative environmental and economic externalities are other associated and consequent downsides of disparities in demand and supply. This L-IPS is designed using a microcontroller, ultrasonic sensors, LED indicators, such that the current status, in terms of parking spots availability, can be known from the main entrance to the community or a parking zone on a LCD screen. As an advanced traffic management system (ATMS), the L-IPS is designed to resolve aspects of infrastructure-to-driver (I2D) communication and parking detection issues. Thus, this L-IPS can act as a timesaver for users by helping them know the availability of parking spots. Providing on-time, informed routing, to a next preference or seamless moving to berth on the available spot on a proximate facility as the case may be. Its use could also increase safety and increase mobility, and fuel savings and costs, therefore, reducing negative environmental and economic externalities due to transportation systems.

Keywords: Intelligent parking systems, localized intelligent parking system, intelligent transport systems, advanced traffic management systems, infrastructure-to-drivers communication.

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80 An Extensible Software Infrastructure for Computer Aided Custom Monitoring of Patients in Smart Homes

Authors: Ritwik Dutta, Marilyn Wolf

Abstract:

This paper describes the tradeoffs and the design from scratch of a self-contained, easy-to-use health dashboard software system that provides customizable data tracking for patients in smart homes. The system is made up of different software modules and comprises a front-end and a back-end component. Built with HTML, CSS, and JavaScript, the front-end allows adding users, logging into the system, selecting metrics, and specifying health goals. The backend consists of a NoSQL Mongo database, a Python script, and a SimpleHTTPServer written in Python. The database stores user profiles and health data in JSON format. The Python script makes use of the PyMongo driver library to query the database and displays formatted data as a daily snapshot of user health metrics against target goals. Any number of standard and custom metrics can be added to the system, and corresponding health data can be fed automatically, via sensor APIs or manually, as text or picture data files. A real-time METAR request API permits correlating weather data with patient health, and an advanced query system is implemented to allow trend analysis of selected health metrics over custom time intervals. Available on the GitHub repository system, the project is free to use for academic purposes of learning and experimenting, or practical purposes by building on it.

Keywords: Flask, Java, JavaScript, health monitoring, long term care, Mongo, Python, smart home, software engineering, webserver.

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79 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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78 Comparative Analysis between Different Proposed Responsive Façade Designs for Reducing the Solar Radiation on the West Façade in the Hot Arid Region

Authors: Merna H. Ibrahim

Abstract:

Designing buildings which are sustainable and can control and reduce the solar radiation penetrated from the building facades is such an architectural turn. One of the most important methods of saving energy in a building is carefully designing its facade. Building’s facade is one of the most significant contributors to the energy budget as well as the comfort parameters of a building. Responsive architecture adapts to the surrounding environment causing alteration in the envelope configuration to perform in a more effectively way. One of the objectives of the responsive facades is to protect the building’s users from the external environment and achieving comfortable indoor environment. Solar radiation is one of the aspects that affects the comfortable indoor environment, as well as affects the energy consumption consumed by the HVAC systems for maintaining the indoor comfortable conditions. The aim of the paper is introducing and comparing between four different proposed responsive façade designs in terms of solar radiation reduction on the west façade of a building located in the hot arid region. In addition, the paper highlights the reducing amount of the solar radiation for each proposed responsive facades on the west façade. At the end of the paper, a proposal is introduced which combines the four different axis of movements which reduces the solar radiation the most. Moreover, the paper highlights the definition and aim of the responsive architecture, as well as the focusing on the solar radiation aspect in the hot arid zones. Besides, the paper analyzes an international responsive façade building in Essen, Germany, focusing on the type of responsive facades, angle of rotation, mechanism of movement and the effect of the responsive facades on the building’s performance.

Keywords: kinetic facades, mechanism of movement, responsive architecture, solar radiation

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77 Influence of Humidity on Environmental Sustainability, Air Quality and Occupant Health

Authors: E. Cintura, M. I. Gomes

Abstract:

Nowadays, sustainable development issues have a key role in the planning of the man-made environment. Ensuring this development means limiting the impact of human activity on nature. It is essential to secure healthy places and good living conditions. For these reasons, indoor air quality and building materials play a fundamental role in sustainable architectural projects. These factors significantly affect human health: they can radically change the quality of the internal environment and energy consumption. The use of natural materials such as earth has many beneficial aspects in comfort and indoor air quality. As well as advantages in the environmental impact of the construction, they ensure a low energy consumption. Since they are already present in nature, their production and use do not require a high-energy consumption. Furthermore, they have a high thermo-hygrometric capacity, being able to absorb moisture, contributing positively to indoor conditions. Indoor air quality is closely related to relative humidity. For these reasons, it can be affirmed that the use of earth materials guarantees a sustainable development and at the same time improves the health of the building users. This paper summarizes several researches that demonstrate the importance of indoor air quality for human health and how it strictly depends on the building materials used. Eco-efficient plasters are also considered: earth and ash mortar. The bibliography consulted has the objective of supporting future experimental and laboratory analyzes. It is necessary to carry on with research by the use of simulations and testing to confirm the hygrothermal properties of eco-efficient plasters and therefore their ability to improve indoor air quality.

Keywords: Hygroscopicity, hygrothermal comfort, mortar, plaster.

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76 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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75 System Performance Comparison of Turbo and Trellis Coded Optical CDMA Systems

Authors: M. Kulkarni, R. K. Sinha, D. R. Bhaskar

Abstract:

In this paper, we have compared the performance of a Turbo and Trellis coded optical code division multiple access (OCDMA) system. The comparison of the two codes has been accomplished by employing optical orthogonal codes (OOCs). The Bit Error Rate (BER) performances have been compared by varying the code weights of address codes employed by the system. We have considered the effects of optical multiple access interference (OMAI), thermal noise and avalanche photodiode (APD) detector noise. Analysis has been carried out for the system with and without double optical hard limiter (DHL). From the simulation results it is observed that a better and distinct comparison can be drawn between the performance of Trellis and Turbo coded systems, at lower code weights of optical orthogonal codes for a fixed number of users. The BER performance of the Turbo coded system is found to be better than the Trellis coded system for all code weights that have been considered for the simulation. Nevertheless, the Trellis coded OCDMA system is found to be better than the uncoded OCDMA system. Trellis coded OCDMA can be used in systems where decoding time has to be kept low, bandwidth is limited and high reliability is not a crucial factor as in local area networks. Also the system hardware is less complex in comparison to the Turbo coded system. Trellis coded OCDMA system can be used without significant modification of the existing chipsets. Turbo-coded OCDMA can however be employed in systems where high reliability is needed and bandwidth is not a limiting factor.

Keywords: avalanche photodiode, optical code division multipleaccess, optical multiple access interference, Trellis codedmodulation, Turbo code

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74 Thresholding Approach for Automatic Detection of Pseudomonas aeruginosa Biofilms from Fluorescence in situ Hybridization Images

Authors: Zonglin Yang, Tatsuya Akiyama, Kerry S. Williamson, Michael J. Franklin, Thiruvarangan Ramaraj

Abstract:

Pseudomonas aeruginosa is an opportunistic pathogen that forms surface-associated microbial communities (biofilms) on artificial implant devices and on human tissue. Biofilm infections are difficult to treat with antibiotics, in part, because the bacteria in biofilms are physiologically heterogeneous. One measure of biological heterogeneity in a population of cells is to quantify the cellular concentrations of ribosomes, which can be probed with fluorescently labeled nucleic acids. The fluorescent signal intensity following fluorescence in situ hybridization (FISH) analysis correlates to the cellular level of ribosomes. The goals here are to provide computationally and statistically robust approaches to automatically quantify cellular heterogeneity in biofilms from a large library of epifluorescent microscopy FISH images. In this work, the initial steps were developed toward these goals by developing an automated biofilm detection approach for use with FISH images. The approach allows rapid identification of biofilm regions from FISH images that are counterstained with fluorescent dyes. This methodology provides advances over other computational methods, allowing subtraction of spurious signals and non-biological fluorescent substrata. This method will be a robust and user-friendly approach which will enable users to semi-automatically detect biofilm boundaries and extract intensity values from fluorescent images for quantitative analysis of biofilm heterogeneity.

Keywords: Image informatics, Pseudomonas aeruginosa, biofilm, FISH, computer vision, data visualization.

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73 Study on the Addition of Solar Generating and Energy Storage Units to a Power Distribution System

Authors: T. Costa, D. Narvaez, K. Melo, M. Villalva

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Installation of micro-generators based on renewable energy in power distribution system has increased in recent years, with the main renewable sources being solar and wind. Due to the intermittent nature of renewable energy sources, such micro-generators produce time-varying energy which does not correspond at certain times of the day to the peak energy consumption of end users. For this reason, the use of energy storage units next to the grid contributes to the proper leveling of the buses’ voltage level according to Brazilian energy quality standards. In this work, the effect of the addition of a photovoltaic solar generator and a store of energy in the busbar voltages of an electric system is analyzed. The consumption profile is defined as the average hourly use of appliances in a common residence, and the generation profile is defined as a function of the solar irradiation available in a locality. The power summation method is validated with analytical calculation and is used to calculate the modules and angles of the voltages in the buses of an electrical system based on the IEEE standard, at each hour of the day and with defined load and generation profiles. The results show that bus 5 presents the worst voltage level at the power consumption peaks and stabilizes at the appropriate range with the inclusion of the energy storage during the night time period. Solar generator maintains improvement of the voltage level during the period when it receives solar irradiation, having peaks of production during the 12 pm (without exceeding the appropriate maximum levels of tension).

Keywords: Energy storage, power distribution system, solar generator, voltage level.

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72 A BIM-Based Approach to Assess COVID-19 Risk Management Regarding Indoor Air Ventilation and Pedestrian Dynamics

Authors: T. Delval, C. Sauvage, Q. Jullien, R. Viano, T. Diallo, B. Collignan, G. Picinbono

Abstract:

In the context of the international spread of COVID-19, the Centre Scientifique et Technique du Bâtiment (CSTB) has led a joint research with the French government authorities Hauts-de-Seine department, to analyse the risk in school spaces according to their configuration, ventilation system and spatial segmentation strategy. This paper describes the main results of this joint research. A multidisciplinary team involving experts in indoor air quality/ventilation, pedestrian movements and IT domains was established to develop a COVID risk analysis tool based on Building Information Model. The work started with specific analysis on two pilot schools in order to provide for the local administration specifications to minimize the spread of the virus. Different recommendations were published to optimize/validate the use of ventilation systems and the strategy of student occupancy and student flow segmentation within the building. This COVID expertise has been digitized in order to manage a quick risk analysis on the entire building that could be used by the public administration through an easy user interface implemented in a free BIM Management software. One of the most interesting results is to enable a dynamic comparison of different ventilation system scenarios and space occupation strategy inside the BIM model. This concurrent engineering approach provides users with the optimal solution according to both ventilation and pedestrian flow expertise.

Keywords: BIM, knowledge management, system expert, risk management, indoor ventilation, pedestrian movement, integrated design.

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71 PRENACEL: Development and Evaluation of an M-Health Strategy to Improve Prenatal Care in Brazil

Authors: E. M. Vieira, C. S. Vieira, L. P. Bonifácio, L. M. de Oliveira Ciabati, A. C. A. Franzon, F. S. Zaratini, J. A. C. Sanchez, M. S. Andrade, J. P. Dias de Souza

Abstract:

The quality of prenatal care is key to reduce maternal morbidity and mortality. Communication between the health service and users can stimulate prevention and care. M-health has been an important and low cost strategy to health education. The PRENACEL programme (prenatal in the cell phone) was developed. It consists of a programme of information via SMS from the 20th week of pregnancy up to 12th week after delivery. Messages were about prenatal care, birth, contraception and breastfeeding. Communication of the pregnant woman asking questions about their health was possible. The objective of this study was to evaluate the implementation of PRENACEL as a useful complement to the standard prenatal care. Twenty health clinics were selected and randomized by cluster, 10 as the intervention group and 10 as the control group. In the intervention group, women and their partner were invited to participate. The control group received the standard prenatal care. All women were interviewed in the immediate post-partum and in the 12th and 24th week post-partum. Most women were married, had more than 8 years of schooling and visit the clinic more than 6 times during prenatal care. The intervention group presented lowest percentage of higher economic participants (5.6%), less single mothers and no drug user. It also presented more prenatal care visits than the control group and it was less likely to present Severe Acute Maternal Mortality when compared to control group as well as higher percentage of partners (75.4%) was present at the birth compared to control group. Although the study is still being carried out, preliminary data are showing positive results of the compliance of women to prenatal care.

Keywords: Cellphone, health technology, prenatal care, prevention.

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70 Performance Analysis of MC-SS for the Indoor BPLC Systems

Authors: Justinian Anatory

Abstract:

power-line networks are promise infrastructure for broadband services provision to end users. However, the network performance is affected by stochastic channel changing which is due to load impedances, number of branches and branched line lengths. It has been proposed that multi-carrier modulations techniques such as orthogonal frequency division multiplexing (OFDM), Multi-Carrier Spread Spectrum (MC-SS), wavelet OFDM can be used in such environment. This paper investigates the performance of different indoor topologies of power-line networks that uses MC-SS modulation scheme.It is observed that when a branch is added in the link between sending and receiving end of an indoor channel an average of 2.5dB power loss is found. In additional, when the branch is added at a node an average of 1dB power loss is found. Additionally when the terminal impedances of the branch change from line characteristic impedance to impedance either higher or lower values the channel performances were tremendously improved. For example changing terminal load from characteristic impedance (85 .) to 5 . the signal to noise ratio (SNR) required to attain the same performances were decreased from 37dB to 24dB respectively. Also, changing the terminal load from channel characteristic impedance (85 .) to very higher impedance (1600 .) the SNR required to maintain the same performances were decreased from 37dB to 23dB. The result concludes that MC-SS performs better compared with OFDM techniques in all aspects and especially when the channel is terminated in either higher or lower impedances.

Keywords: Communication channel model; Broadband Powerlinecommunication; Branched network; OFDM; Delay Spread, MCSS;impulsive noise; load impedance

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69 A Technical Perspective on Roadway Safety in Eastern Province: Data Evaluation and Spatial Analysis

Authors: Muhammad Farhan, Sayed Faruque, Amr Mohammed, Sami Osman, Omar Al-Jabari, Abdul Almojil

Abstract:

Saudi Arabia in recent years has seen drastic increase in traffic related crashes. With population of over 29 million, Saudi Arabia is considered as a fast growing and emerging economy. The rapid population increase and economic growth has resulted in rapid expansion of transportation infrastructure, which has led to increase in road crashes. Saudi Ministry of Interior reported more than 7,000 people killed and 68,000 injured in 2011 ranking Saudi Arabia to be one of the worst worldwide in traffic safety. The traffic safety issues in the country also result in distress to road users and cause and economic loss exceeding 3.7 billion Euros annually. Keeping this in view, the researchers in Saudi Arabia are investigating ways to improve traffic safety conditions in the country. This paper presents a multilevel approach to collect traffic safety related data required to do traffic safety studies in the region. Two highway corridors including King Fahd Highway 39 kilometre and Gulf Cooperation Council Highway 42 kilometre long connecting the cities of Dammam and Khobar were selected as a study area. Traffic data collected included traffic counts, crash data, travel time data, and speed data. The collected data was analysed using geographic information system to evaluate any correlation. Further research is needed to investigate the effectiveness of traffic safety related data when collected in a concerted effort.

Keywords: Crash Data, Data Collection, Traffic Safety.

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68 A Vehicle Monitoring System Based on the LoRa Technique

Authors: Chao-Linag Hsieh, Zheng-Wei Ye, Chen-Kang Huang, Yeun-Chung Lee, Chih-Hong Sun, Tzai-Hung Wen, Jehn-Yih Juang, Joe-Air Jiang

Abstract:

Air pollution and climate warming become more and more intensified in many areas, especially in urban areas. Environmental parameters are critical information to air pollution and weather monitoring. Thus, it is necessary to develop a suitable air pollution and weather monitoring system for urban areas. In this study, a vehicle monitoring system (VMS) based on the IoT technique is developed. Cars are selected as the research tool because it can reach a greater number of streets to collect data. The VMS can monitor different environmental parameters, including ambient temperature and humidity, and air quality parameters, including PM2.5, NO2, CO, and O3. The VMS can provide other information, including GPS signals and the vibration information through driving a car on the street. Different sensor modules are used to measure the parameters and collect the measured data and transmit them to a cloud server through the LoRa protocol. A user interface is used to show the sensing data storing at the cloud server. To examine the performance of the system, a researcher drove a Nissan x-trail 1998 to the area close to the Da’an District office in Taipei to collect monitoring data. The collected data are instantly shown on the user interface. The four kinds of information are provided by the interface: GPS positions, weather parameters, vehicle information, and air quality information. With the VMS, users can obtain the information regarding air quality and weather conditions when they drive their car to an urban area. Also, government agencies can make decisions on traffic planning based on the information provided by the proposed VMS.

Keywords: Vehicle, monitoring system, LoRa, smart city.

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67 Improved Rake Receiver Based On the Signal Sign Separation in Maximal Ratio Combining Technique for Ultra-Wideband Wireless Communication Systems

Authors: Rashid A. Fayadh, F. Malek, Hilal A. Fadhil, Norshafinash Saudin

Abstract:

At receiving high data rate in ultra wideband (UWB) technology for many users, there are multiple user interference and inter-symbol interference as obstacles in the multi-path reception technique. Since the rake receivers were designed to collect many resolvable paths, even more than hundred of paths. Rake receiver implementation structures have been proposed towards increasing the complexity for getting better performances in indoor or outdoor multi-path receivers by reducing the bit error rate (BER). So several rake structures were proposed in the past to reduce the number of combining and estimating of resolvable paths. To this aim, we suggested two improved rake receivers based on signal sign separation in the maximal ratio combiner (MRC), called positive-negative MRC selective rake (P-N/MRC-S-rake) and positive-negative MRC partial rake (P-N/MRC-S-rake) receivers. These receivers were introduced to reduce the complexity with less number of fingers and improving the performance with low BER. Before decision circuit, there is a comparator to compare between positive quantity and negative quantity to decide whether the transmitted bit is 1 or 0. The BER was driven by MATLAB simulation with multi-path environments for impulse radio time-hopping binary phase shift keying (TH-BPSK) modulation and the results were compared with those of conventional rake receivers.

Keywords: Selective and partial rake receivers, positive and negative signal separation, maximal ratio combiner, bit error rate performance.

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66 Social Media Idea Ontology: A Concept for Semantic Search of Product Ideas in Customer Knowledge through User-Centered Metrics and Natural Language Processing

Authors: Martin H¨ausl, Maximilian Auch, Johannes Forster, Peter Mandl, Alexander Schill

Abstract:

In order to survive on the market, companies must constantly develop improved and new products. These products are designed to serve the needs of their customers in the best possible way. The creation of new products is also called innovation and is primarily driven by a company’s internal research and development department. However, a new approach has been taking place for some years now, involving external knowledge in the innovation process. This approach is called open innovation and identifies customer knowledge as the most important source in the innovation process. This paper presents a concept of using social media posts as an external source to support the open innovation approach in its initial phase, the Ideation phase. For this purpose, the social media posts are semantically structured with the help of an ontology and the authors are evaluated using graph-theoretical metrics such as density. For the structuring and evaluation of relevant social media posts, we also use the findings of Natural Language Processing, e. g. Named Entity Recognition, specific dictionaries, Triple Tagger and Part-of-Speech-Tagger. The selection and evaluation of the tools used are discussed in this paper. Using our ontology and metrics to structure social media posts enables users to semantically search these posts for new product ideas and thus gain an improved insight into the external sources such as customer needs.

Keywords: Idea ontology, innovation management, open innovation, semantic search.

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65 Early Depression Detection for Young Adults with a Psychiatric and AI Interdisciplinary Multimodal Framework

Authors: Raymond Xu, Ashley Hua, Andrew Wang, Yuru Lin

Abstract:

During COVID-19, the depression rate has increased dramatically. Young adults are most vulnerable to the mental health effects of the pandemic. Lower-income families have a higher ratio to be diagnosed with depression than the general population, but less access to clinics. This research aims to achieve early depression detection at low cost, large scale, and high accuracy with an interdisciplinary approach by incorporating clinical practices defined by American Psychiatric Association (APA) as well as multimodal AI framework. The proposed approach detected the nine depression symptoms with Natural Language Processing sentiment analysis and a symptom-based Lexicon uniquely designed for young adults. The experiments were conducted on the multimedia survey results from adolescents and young adults and unbiased Twitter communications. The result was further aggregated with the facial emotional cues analyzed by the Convolutional Neural Network on the multimedia survey videos. Five experiments each conducted on 10k data entries reached consistent results with an average accuracy of 88.31%, higher than the existing natural language analysis models. This approach can reach 300+ million daily active Twitter users and is highly accessible by low-income populations to promote early depression detection to raise awareness in adolescents and young adults and reveal complementary cues to assist clinical depression diagnosis.

Keywords: Artificial intelligence, depression detection, facial emotion recognition, natural language processing, mental disorder.

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64 Evaluation of Easy-to-Use Energy Building Design Tools for Solar Access Analysis in Urban Contexts: Comparison of Friendly Simulation Design Tools for Architectural Practice in the Early Design Stage

Authors: M. Iommi, G. Losco

Abstract:

Current building sector is focused on reduction of energy requirements, on renewable energy generation and on regeneration of existing urban areas. These targets need to be solved with a systemic approach, considering several aspects simultaneously such as climate conditions, lighting conditions, solar radiation, PV potential, etc. The solar access analysis is an already known method to analyze the solar potentials, but in current years, simulation tools have provided more effective opportunities to perform this type of analysis, in particular in the early design stage. Nowadays, the study of the solar access is related to the easiness of the use of simulation tools, in rapid and easy way, during the design process. This study presents a comparison of three simulation tools, from the point of view of the user, with the aim to highlight differences in the easy-to-use of these tools. Using a real urban context as case study, three tools; Ecotect, Townscope and Heliodon, are tested, performing models and simulations and examining the capabilities and output results of solar access analysis. The evaluation of the ease-to-use of these tools is based on some detected parameters and features, such as the types of simulation, requirements of input data, types of results, etc. As a result, a framework is provided in which features and capabilities of each tool are shown. This framework shows the differences among these tools about functions, features and capabilities. The aim of this study is to support users and to improve the integration of simulation tools for solar access with the design process.

Keywords: Solar access analysis, energy building design tools, urban planning, solar potential.

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