Search results for: PD Pattern recognition
248 In Vitro Study of Coded Transmission in Synthetic Aperture Ultrasound Imaging Systems
Authors: Ihor Trots, Yuriy Tasinkevych, Andrzej Nowicki, Marcin Lewandowski
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In the paper the study of synthetic transmit aperture method applying the Golay coded transmission for medical ultrasound imaging is presented. Longer coded excitation allows to increase the total energy of the transmitted signal without increasing the peak pressure. Moreover signal-to-noise ratio and penetration depth are improved while maintaining high ultrasound image resolution. In the work the 128-element linear transducer array with 0.3 mm inter-element spacing excited by one cycle and the 8 and 16- bit Golay coded sequences at nominal frequency 4 MHz was used. To generate a spherical wave covering the full image region a single element transmission aperture was used and all the elements received the echo signals. The comparison of 2D ultrasound images of the tissue mimicking phantom and in vitro measurements of the beef liver is presented to illustrate the benefits of the coded transmission. The results were obtained using the synthetic aperture algorithm with transmit and receive signals correction based on a single element directivity function.Keywords: Golay coded sequences, radiation pattern, signal processing, synthetic aperture, ultrasound imaging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1677247 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases
Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap
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This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3433246 Advanced Micromanufacturing for Ultra Precision Part by Soft Lithography and Nano Powder Injection Molding
Authors: Andy Tirta, Yus Prasetyo, Eung-Ryul. Baek, Chul-Jin. Choi , Hye-Moon. Lee
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Recently, the advanced technologies that offer high precision product, relative easy, economical process and also rapid production are needed to realize the high demand of ultra precision micro part. In our research, micromanufacturing based on soft lithography and nanopowder injection molding was investigated. The silicone metal pattern with ultra thick and high aspect ratio succeeds to fabricate Polydimethylsiloxane (PDMS) micro mold. The process followed by nanopowder injection molding (PIM) by a simple vacuum hot press. The 17-4ph nanopowder with diameter of 100 nm, succeed to be injected and it forms green sample microbearing with thickness, microchannel and aspect ratio is 700μm, 60μm and 12, respectively. Sintering process was done in 1200 C for 2 hours and heating rate 0.83oC/min. Since low powder load (45% PL) was applied to achieve green sample fabrication, ~15% shrinkage happen in the 86% relative density. Several improvements should be done to produce high accuracy and full density sintered part.Keywords: Micromanufacturing, Nano PIM, PDMS micro mould.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2065245 On Figuring the City Characteristics and Landscape in Overall Urban Design: A Case Study in Xiangyang Central City, China
Authors: Guyue Zhu, Liangping Hong
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Chinese overall urban design faces a large number of problems such as the neglect of urban characteristics, generalization of content, and difficulty in implementation. Focusing on these issues, this paper proposes the main points of shaping urban characteristics in overall urban design: focuses on core problems in city function and scale, landscape pattern, historical culture, social resources and modern city style and digs the urban characteristic genes. Then, we put forward “core problem location and characteristic gene enhancement” as a kind of overall urban design technical method. Firstly, based on the main problems in urban space as a whole, for the operability goal, the method extracts the key genes and integrates into the multi-dimension system in a targeted manner. Secondly, hierarchical management and guidance system is established which may be in line with administrative management. Finally, by converting the results, action plan is drawn up that can be dynamically implemented. Based on the above idea and method, a practical exploration has been performed in the case of Xiangyang central city.Keywords: City characteristics, overall urban design, planning implementation, Xiangyang central city.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 952244 A Training Course Development to Promote Learning Activities of 2nd Year, Faculty of Education Students using Multiple Intelligences Theory
Authors: Chaiwat Waree, Kalanyoo Petcharaporn
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This research aims to develop and evaluate a training course to promote learning activities of 2nd year, Suan Sunandha Rajabhat University, faculty of education students using multiple intelligences theory. The process is divided into two phases: Phase 1 development of training course to promote learning activities consisting of principles, objectives of the course, structure, training duration, content, training materials, training activities, media training, monitoring, measurement and evaluation quality of the course. Phase 2 evaluation efficiency of training course was to use the improved curriculum with experimental group which is 2nd year, Suan Sunandha Rajabhat University, faculty of education students was drawn randomly 152 students. The experimental pattern was randomized Control Group Pre-Test Post-Test Design, Analysis Data by t-Test with the software SPFSS for Windows. Research has shown that: 1). the ability of teaching and learning according to the theory of multiple intelligences after training is higher than before training significantly in statistic at .01 level, 2). The satisfaction of students to the training courses was overall at the highest level.Keywords: A training course, learning activities, multiple intelligences.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1406243 Improving Packet Latency of Video Sensor Networks
Authors: Arijit Ghosh, Tony Givargis
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Video sensor networks operate on stringent requirements of latency. Packets have a deadline within which they have to be delivered. Violation of the deadline causes a packet to be treated as lost and the loss of packets ultimately affects the quality of the application. Network latency is typically a function of many interacting components. In this paper, we propose ways of reducing the forwarding latency of a packet at intermediate nodes. The forwarding latency is caused by a combination of processing delay and queueing delay. The former is incurred in order to determine the next hop in dynamic routing. We show that unless link failures in a very specific and unlikely pattern, a vast majority of these lookups are redundant. To counter this we propose source routing as the routing strategy. However, source routing suffers from issues related to scalability and being impervious to network dynamics. We propose solutions to counter these and show that source routing is definitely a viable option in practical sized video networks. We also propose a fast and fair packet scheduling algorithm that reduces queueing delay at the nodes. We support our claims through extensive simulation on realistic topologies with practical traffic loads and failure patterns.Keywords: Sensor networks, Packet latency, Network design, Networkperformance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1559242 Protocol and Method for Preventing Attacks from the Web
Authors: Ryuya Uda
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Nowadays, computer worms, viruses and Trojan horse become popular, and they are collectively called malware. Those malware just spoiled computers by deleting or rewriting important files a decade ago. However, recent malware seems to be born to earn money. Some of malware work for collecting personal information so that malicious people can find secret information such as password for online banking, evidence for a scandal or contact address which relates with the target. Moreover, relation between money and malware becomes more complex. Many kinds of malware bear bots to get springboards. Meanwhile, for ordinary internet users, countermeasures against malware come up against a blank wall. Pattern matching becomes too much waste of computer resources, since matching tools have to deal with a lot of patterns derived from subspecies. Virus making tools can automatically bear subspecies of malware. Moreover, metamorphic and polymorphic malware are no longer special. Recently there appears malware checking sites that check contents in place of users' PC. However, there appears a new type of malicious sites that avoids check by malware checking sites. In this paper, existing protocols and methods related with the web are reconsidered in terms of protection from current attacks, and new protocol and method are indicated for the purpose of security of the web.Keywords: Information Security, Malware, Network Security, World Wide Web
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2100241 Thermal and Visual Performance of Solar Control Film
Authors: Norzita Jaafar, Nor Zaini Zakaria, Azni Zain Ahmed, Razidah Ismail
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The use of solar control film on windows as one of solar passive strategies for building have becoming important and is gaining recognition. Malaysia located close to equator is having warm humid climate with long sunshine hours and abundant solar radiation throughout the year. Hence, befitting solar control on windows is absolutely necessary to capture the daylight whilst moderating thermal impact and eliminating glare problems. This is one of the energy efficient strategies to achieve thermal and visual comfort in buildings. Therefore, this study was carried out to investigate the effect of window solar controls on thermal and visual performance of naturally ventilated buildings. This was conducted via field data monitoring using a test building facility. Four types of window glazing systems were used with three types of solar control films. Data were analysed for thermal and visual impact with reference to thermal and optical characteristics of the films. Results show that for each glazing system, the surface temperature of windows are influenced by the Solar Energy Absorption property, the indoor air temperature are influenced by the Solar Energy Transmittance and Solar Energy Reflectance, and the daylighting by Visible Light Transmission and Shading Coefficient. Further investigations are underway to determine the mathematical relation between thermal energy and visual performance with the thermal and optical characteristics of solar control films.Keywords: window, solar control film, natural ventilation, thermal performance, visual performance
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2270240 Reasons for the Slow Uptake of Embodied Carbon Estimation in the Sri Lankan Building Sector
Authors: Amalka Nawarathna, Nirodha Fernando, Zaid Alwan
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Global carbon reduction is not merely a responsibility of environmentally advanced developed countries, but also a responsibility of developing countries regardless of their less impact on global carbon emissions. In recognition of that, Sri Lanka as a developing country has initiated promoting green building construction as one reduction strategy. However, notwithstanding the increasing attention on Embodied Carbon (EC) reduction in the global building sector, they still mostly focus on Operational Carbon (OC) reduction (through improving operational energy). An adequate attention has not yet been given on EC estimation and reduction. Therefore, this study aims to identify the reasons for the slow uptake of EC estimation in the Sri Lankan building sector. To achieve this aim, 16 numbers of global barriers to estimate EC were identified through existing literature. They were then subjected to a pilot survey to identify the significant reasons for the slow uptake of EC estimation in the Sri Lankan building sector. A questionnaire with a three-point Likert scale was used to this end. The collected data were analysed using descriptive statistics. The findings revealed that 11 out of 16 challenges/ barriers are highly relevant as reasons for the slow uptake in estimating EC in buildings in Sri Lanka while the other five challenges/ barriers remain as moderately relevant reasons. Further, the findings revealed that there are no low relevant reasons. Eventually, the paper concluded that all the known reasons are significant to the Sri Lankan building sector and it is necessary to address them in order to upturn the attention on EC reduction.
Keywords: Embodied carbon emissions, embodied carbon estimation, global carbon reduction, Sri Lankan building sector.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 830239 Tourism and Urban Planning for Intermediate Cities: An Empirical Approach toward Cultural Heritage Conservation in Damavand, Iran
Authors: E. Ghabouli
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Intermediate cities which also called medium size cities have an important role in the process of globalization. It is argued that, in some cases this type of cities may be depopulated or in otherwise may be transformed as the periphery of metropolitans, so that the personal identity of the city and its local cultural heritage could suffer from its neighbor metropolitan. Over the last decades, the role of tourism in the development process and the cultural heritage has increased. The impact of tourism on socioeconomic growth makes motivation for the study of tourism development in regional and urban planning process. There are evidences that tourism has a positive impact in local development and makes economic motivations for cultural heritage protection. In this study, by considering the role of tourism in local development, especially by its economic and socio-cultural impacts, it is tried to introduce a strategy for tourism development through a method of urban planning for intermediate cities called as Base plan. Damavand is an intermediate city located in Tehran province, Iran with a high potential in tourism by its local specific characteristic like social structure, antiquities and natural attractions. It’s selected as a suitable case study for intended strategy which is a combination of urban planning and tourism development methods. Focusing on recognition of the historical and cultural heritage of Damavand, in this paper through “base plan methodology” a strategy of urban planning toward tourism development is prepared in order to make tourism development as a support for cultural heritage of this city.Keywords: Urban planning, tourism, cultural heritage, intermediate cities.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1542238 A Complexity-Based Approach in Image Compression using Neural Networks
Authors: Hadi Veisi, Mansour Jamzad
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In this paper we present an adaptive method for image compression that is based on complexity level of the image. The basic compressor/de-compressor structure of this method is a multilayer perceptron artificial neural network. In adaptive approach different Back-Propagation artificial neural networks are used as compressor and de-compressor and this is done by dividing the image into blocks, computing the complexity of each block and then selecting one network for each block according to its complexity value. Three complexity measure methods, called Entropy, Activity and Pattern-based are used to determine the level of complexity in image blocks and their ability in complexity estimation are evaluated and compared. In training and evaluation, each image block is assigned to a network based on its complexity value. Best-SNR is another alternative in selecting compressor network for image blocks in evolution phase which chooses one of the trained networks such that results best SNR in compressing the input image block. In our evaluations, best results are obtained when overlapping the blocks is allowed and choosing the networks in compressor is based on the Best-SNR. In this case, the results demonstrate superiority of this method comparing with previous similar works and JPEG standard coding.Keywords: Adaptive image compression, Image complexity, Multi-layer perceptron neural network, JPEG Standard, PSNR.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2226237 Gender Based Variability Time Series Complexity Analysis
Authors: Ramesh K. Sunkaria, Puneeta Marwaha
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Non linear methods of heart rate variability (HRV) analysis are becoming more popular. It has been observed that complexity measures quantify the regularity and uncertainty of cardiovascular RR-interval time series. In the present work, SampEn has been evaluated in healthy normal sinus rhythm (NSR) male and female subjects for different data lengths and tolerance level r. It is demonstrated that SampEn is small for higher values of tolerance r. Also SampEn value of healthy female group is higher than that of healthy male group for short data length and with increase in data length both groups overlap each other and it is difficult to distinguish them. The SampEn gives inaccurate results by assigning higher value to female group, because male subject have more complex HRV pattern than that of female subjects. Therefore, this traditional algorithm exhibits higher complexity for healthy female subjects than for healthy male subjects, which is misleading observation. This may be due to the fact that SampEn do not account for multiple time scales inherent in the physiologic time series and the hidden spatial and temporal fluctuations remains unexplored.
Keywords: Heart rate variability, normal sinus rhythm group, RR interval time series, sample entropy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1770236 The Ethio-Eritrea Claims Commission on Use of Force: Issue of Self-Defense or Violation of Sovereignty
Authors: Isaias Teklia Berhe
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A decision that deals with international disputes, be it arbitral or judicial, has to properly reflect objectivity and coherence with existing rules of international law. This paper shows the decision of the Ethio-Eritrea Claims Commission on the jus ad bellum case is bereft of objectivity and coherence, which contributed a disservice to international law on many aspects. The Commission’s decision that holds Eritrea in contravention to Art 2(4) of the UN Charter based on Ethiopia’s contention is flawed. It fails to consider: the illegitimacy of an actual authority established over contested territory through hostile acts, the proper determination of effectivites under international law, the sanctity of colonially determined boundaries, Ethiopia’s prior firm political recognition and undergirds to respect colonial boundary, and Ethio-Eritrea Border Commission’s decision. The paper will also argue that the Commission confused Eritrea’s right of self-defense with the rule against the non-use of force to settle territorial disputes; wherefore its decision sanitizes or sterilizes unlawful change of territory resulted through unlawful use of force to the effect of advantaging aggressions. The paper likewise argues that the decision is so sacrilegious that it disregards the ossified legal finality of colonial boundaries. Moreover, its approach toward armed attack does not reflect the peculiarity of the jus ad bellum case rather it brings about definitional uncertainties and sustains the perception that the law on self-defense is unsettled.Keywords: Armed attack, self-defense, territorial integrity, use of force.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1763235 Comparison of Physical and Chemical Properties of Micro-Silica and Locally Produced Metakaolin and Effect on the Properties of Concrete
Authors: S. U. Khan, T. Ayub, N. Shafiq
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The properties of locally produced metakaolin (MK) as cement replacing material and the comparison of reactivity with commercially available micro-silica have been investigated. Compressive strength, splitting tensile strength, and load-deflection behaviour under bending are the properties that have been studied. The amorphous phase of MK with micro-silica was compared through X-ray diffraction (XRD) pattern. Further, interfacial transition zone of concrete with micro-silica and MK was observed through Field Emission Scanning Electron Microscopy (FESEM). Three mixes of concrete were prepared. One of the mix is without cement replacement as control mix, and the remaining two mixes are 10% cement replacement with micro-silica and MK. It has been found that MK, due to its irregular structure and amorphous phase, has high reactivity with portlandite in concrete. The compressive strength at early age is higher with MK as compared to micro-silica. MK concrete showed higher splitting tensile strength and higher load carrying capacity as compared to control and micro-silica concrete at all ages respectively.
Keywords: Metakaolin, compressive strength, splitting tensile strength, load deflection, interfacial transition zone.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1585234 Vortex Shedding at the End of Parallel-plate Thermoacoustic Stack in the Oscillatory Flow Conditions
Authors: Lei Shi, Zhibin Yu, Artur J. Jaworski, Abdulrahman S. Abduljalil
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This paper investigates vortex shedding processes occurring at the end of a stack of parallel plates, due to an oscillating flow induced by an acoustic standing wave within an acoustic resonator. Here, Particle Image Velocimetry (PIV) is used to quantify the vortex shedding processes within an acoustic cycle phase-by-phase, in particular during the “ejection" of the fluid out of the stack. Standard hot-wire anemometry measurement is also applied to detect the velocity fluctuations near the end of the stack. Combination of these two measurement techniques allowed a detailed analysis of the vortex shedding phenomena. The results obtained show that, as the Reynolds number varies (by varying the plate thickness and drive ratio), different flow patterns of vortex shedding are observed by the PIV measurement. On the other hand, the time-dependent hot-wire measurements allow obtaining detailed frequency spectra of the velocity signal, used for calculating characteristic Strouhal numbers. The impact of the plate thickness and the Reynolds number on the vortex shedding pattern has been discussed. Furthermore, a detailed map of the relationship between the Strouhal number and Reynolds number has been obtained and discussed.Keywords: Oscillatory flow, Parallel-plate thermoacoustic stack, Strouhal numbers, Vortex shedding.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1889233 Psychopathic Disorders and Judges Sentencing: Can Neurosciences Change This Aggravating Factor in a Mitigating Factor?
Authors: Kevin Moustapha
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Psychopathic disorders are taking an important part in judge sentencing, especially in Canada. First, we will see how this phenomenon can be illustrated by the high proportion of psychopath offenders incarcerated in North American prisons. Many decisions in Canadians courtrooms seem to point out that psychopathy is often used as a strong argument by the judges to preserve public safety. The fact that psychopathy is often associated with violence, recklessness and recidivism, could explain why many judges consider psychopathic disorders as an aggravating factor. Generally, the judge reasoning is based on Article 753 of Canadian Criminal Code related to dangerous offenders, which is used for individuals who show a pattern of repetitive and persistent aggressive behaviour. Then we will show how, with cognitive neurosciences, the psychopath’s situation in courtrooms would probably change. Cerebral imaging and news data provided by the neurosciences show that emotional and volitional functions in psychopath’s brains are impaired. Understanding these new issues could enable some judges to recognize psychopathic disorders as a mitigating factor. Finally, two important questions ought to be raised in this article: can exploring psychopaths ‘brains really change the judge sentencing in Canadian courtrooms? If yes, can judges consider psychopathy more as a mitigating factor than an aggravating factor?Keywords: Criminal law, judges sentencing, neurosciences, psychopathy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2844232 An Exploratory Study of Reliability of Ranking vs. Rating in Peer Assessment
Authors: Yang Song, Yifan Guo, Edward F. Gehringer
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Fifty years of research has found great potential for peer assessment as a pedagogical approach. With peer assessment, not only do students receive more copious assessments; they also learn to become assessors. In recent decades, more educational peer assessments have been facilitated by online systems. Those online systems are designed differently to suit different class settings and student groups, but they basically fall into two categories: rating-based and ranking-based. The rating-based systems ask assessors to rate the artifacts one by one following some review rubrics. The ranking-based systems allow assessors to review a set of artifacts and give a rank for each of them. Though there are different systems and a large number of users of each category, there is no comprehensive comparison on which design leads to higher reliability. In this paper, we designed algorithms to evaluate assessors' reliabilities based on their rating/ranking against the global ranks of the artifacts they have reviewed. These algorithms are suitable for data from both rating-based and ranking-based peer assessment systems. The experiments were done based on more than 15,000 peer assessments from multiple peer assessment systems. We found that the assessors in ranking-based peer assessments are at least 10% more reliable than the assessors in rating-based peer assessments. Further analysis also demonstrated that the assessors in ranking-based assessments tend to assess the more differentiable artifacts correctly, but there is no such pattern for rating-based assessors.
Keywords: Peer assessment, peer rating, peer ranking, reliability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1118231 The Effects of Applying Linguistic Principles and Teaching Techniques in Teaching English at Secondary School in Thailand
Authors: Wannakarn Likitrattanaporn
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The ultimate purpose of this investigation was to determine the teachers’ opinions as well as students’ opinions towards the Adapted English Lessons. The subjects of the study were 5 Thai teachers, who teach English, and 85 Grade 10 mixed-ability students at Triamudom Suksa Pattanakarn Ratchada School, Bangkok, Thailand. The research instruments included questionnaires and the informal interview. The data from the research instruments was collected and analyzed concerning linguistic principles of minimal pair and articulatory phonetics as well as teaching techniques of mimicry-memorization; vocabulary substitution drills, language pattern drills, reading comprehension exercise, practicing listening, speaking and writing skill and communicative activities; informal talk and free writing. The data was statistically compiled according to an arithmetic percentage. The results showed that the teachers and students have very highly positive opinions towards adapting linguistic principles for teaching and learning phonological accuracy. Teaching techniques provided in the Adapted English Lessons can be used efficiently in the classroom. The teachers and students have positive opinions towards them too.Keywords: Applying linguistic principles and teaching techniques, teachers’ and students’ opinions, teaching English, the Adapted English Lessons.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1715230 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2521229 The Enhancement of Training of Military Pilots Using Psychophysiological Methods
Authors: G. Kloudova, M. Stehlik
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Optimal human performance is a key goal in the professional setting of military pilots, which is a highly challenging atmosphere. The aviation environment requires substantial cognitive effort and is rich in potential stressors. Therefore, it is important to analyze variables such as mental workload to ensure safe conditions. Pilot mental workload could be measured using several tools, but most of them are very subjective. This paper details research conducted with military pilots using psychophysiological methods such as electroencephalography (EEG) and heart rate (HR) monitoring. The data were measured in a simulator as well as under real flight conditions. All of the pilots were exposed to highly demanding flight tasks and showed big individual response differences. On that basis, the individual pattern for each pilot was created counting different EEG features and heart rate variations. Later on, it was possible to distinguish the most difficult flight tasks for each pilot that should be more extensively trained. For training purposes, an application was developed for the instructors to decide which of the specific tasks to focus on during follow-up training. This complex system can help instructors detect the mentally demanding parts of the flight and enhance the training of military pilots to achieve optimal performance.
Keywords: Cognitive effort, human performance, military pilots, psychophysiological methods.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1183228 Motivating Factors of Couple Involvement in Copreneurship Businesses in Malaysia
Authors: Norasmah Othman, Suzana Mohamed, Salpiah Suradi
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Copreneurship is a term used to describe the business pattern of operations run by married couples who share commitment, goals, and responsibilities in handling a business. Research conducted overseas showed that copreneurship business activities grew quickly and played a role in elevating families’ and nations’ socio-economic standards. In Malaysia, copreneurship has long been cultivated by spouses. Thus, this study aimed to explore the factors that motivate married partners to start a copreneurship business, and who is the dominant partner in the management of this business. The study participants are four entrepreneurial couples who are SME business operators selected through purposive sampling. In-depth interviews and direct observation were used as methods of measurement for triangulation of qualitative data in this study. The findings of the interviews were administered using NVivo 8.0 software. The result shows that freedom is a key factor that drives entrepreneurs to set up copreneurship businesses, and that the husband dominates the management aspects of the business. The study gives an overview of the parties involved in entrepreneurship to provide understanding of the copreneurship concept as it is practiced. This study provides academic value by creating understanding of the importance of a harmonious family institution specifically for forming entrepreneurs in the familial environment in Malaysia.Keywords: Copreneurs, copreneurship, business management, enterprise.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2728227 Image Analysis for Obturator Foramen Based on Marker-Controlled Watershed Segmentation and Zernike Moments
Authors: Seda Sahin, Emin Akata
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Obturator Foramen is a specific structure in Pelvic bone images and recognition of it is a new concept in medical image processing. Moreover, segmentation of bone structures such as Obturator Foramen plays an essential role for clinical research in orthopedics. In this paper, we present a novel method to analyze the similarity between the substructures of the imaged region and a hand drawn template as a preprocessing step for computation of Pelvic bone rotation on hip radiographs. This method consists of integrated usage of Marker-controlled Watershed segmentation and Zernike moment feature descriptor and it is used to detect Obturator Foramen accurately. Marker-controlled Watershed segmentation is applied to separate Obturator Foramen from the background effectively. Then, Zernike moment feature descriptor is used to provide matching between binary template image and the segmented binary image for final extraction of Obturator Foramens. Finally, Pelvic bone rotation rate calculation for each hip radiograph is performed automatically to select and eliminate hip radiographs for further studies which depend on Pelvic bone angle measurements. The proposed method is tested on randomly selected 100 hip radiographs. The experimental results demonstrated that the proposed method is able to segment Obturator Foramen with 96% accuracy.Keywords: Medical image analysis, marker-controlled watershed segmentation, segmentation of bone structures on hip radiographs, pelvic bone rotation rate, zernike moment feature descriptor.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1997226 Variational EM Inference Algorithm for Gaussian Process Classification Model with Multiclass and Its Application to Human Action Classification
Authors: Wanhyun Cho, Soonja Kang, Sangkyoon Kim, Soonyoung Park
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In this paper, we propose the variational EM inference algorithm for the multi-class Gaussian process classification model that can be used in the field of human behavior recognition. This algorithm can drive simultaneously both a posterior distribution of a latent function and estimators of hyper-parameters in a Gaussian process classification model with multiclass. Our algorithm is based on the Laplace approximation (LA) technique and variational EM framework. This is performed in two steps: called expectation and maximization steps. First, in the expectation step, using the Bayesian formula and LA technique, we derive approximately the posterior distribution of the latent function indicating the possibility that each observation belongs to a certain class in the Gaussian process classification model. Second, in the maximization step, using a derived posterior distribution of latent function, we compute the maximum likelihood estimator for hyper-parameters of a covariance matrix necessary to define prior distribution for latent function. These two steps iteratively repeat until a convergence condition satisfies. Moreover, we apply the proposed algorithm with human action classification problem using a public database, namely, the KTH human action data set. Experimental results reveal that the proposed algorithm shows good performance on this data set.
Keywords: Bayesian rule, Gaussian process classification model with multiclass, Gaussian process prior, human action classification, laplace approximation, variational EM algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1765225 Optic Disc Detection by Earth Mover's Distance Template Matching
Authors: Fernando C. Monteiro, Vasco Cadavez
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This paper presents a method for the detection of OD in the retina which takes advantage of the powerful preprocessing techniques such as the contrast enhancement, Gabor wavelet transform for vessel segmentation, mathematical morphology and Earth Mover-s distance (EMD) as the matching process. The OD detection algorithm is based on matching the expected directional pattern of the retinal blood vessels. Vessel segmentation method produces segmentations by classifying each image pixel as vessel or nonvessel, based on the pixel-s feature vector. Feature vectors are composed of the pixel-s intensity and 2D Gabor wavelet transform responses taken at multiple scales. A simple matched filter is proposed to roughly match the direction of the vessels at the OD vicinity using the EMD. The minimum distance provides an estimate of the OD center coordinates. The method-s performance is evaluated on publicly available DRIVE and STARE databases. On the DRIVE database the OD center was detected correctly in all of the 40 images (100%) and on the STARE database the OD was detected correctly in 76 out of the 81 images, even in rather difficult pathological situations.
Keywords: Diabetic retinopathy, Earth Mover's distance, Gabor wavelets, optic disc detection, retinal images
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2010224 Magnetohydrodynamic Free Convection in a Square Cavity Heated from Below and Cooled from Other Walls
Authors: S. Jani, M. Mahmoodi, M. Amini
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Magnetohydrodynamic free convection fluid flow and heat transfer in a square cavity filled with an electric conductive fluid with Prandtl number of 0.7 has been investigated numerically. The horizontal bottom wall of the cavity was kept at Th while the side and the top walls of the cavity were maintained at a constant temperature Tc with Th>Tc. The governing equations written in terms of the primitive variables were solved numerically using the finite volume method while the SIMPLER algorithm was used to couple the velocity and pressure fields. Using the developed code, a parametric study was performed, and the effects of the Rayleigh number and the Hartman number on the fluid flow and heat transfer inside the cavity were investigated. The obtained results showed that temperature distribution and flow pattern inside the cavity depended on both strength of the magnetic field and Rayleigh number. For all cases two counter rotating eddies were formed inside the cavity. The magnetic field decreased the intensity of free convection and flow velocity. Also it was found that for higher Rayleigh numbers a relatively stronger magnetic field was needed to decrease the heat transfer through free convection.
Keywords: Free Convection, Magnetic Field, Square Cavity, Numerical Simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2316223 The Survey Research and Evaluation of Green Residential Building Based on the Improved Group Analytical Hierarchy Process Method in Yinchuan
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Due to the economic downturn and the deterioration of the living environment, the development of residential buildings as high energy consuming building is gradually changing from “extensive” to green building in China. So, the evaluation system of green building is continuously improved, but the current evaluation work has the following problems: (1) There are differences in the cost of the actual investment and the purchasing power of residents, also construction target of green residential building is single and lacks multi-objective performance development. (2) Green building evaluation lacks regional characteristics and cannot reflect the different regional residents demand. (3) In the process of determining the criteria weight, the experts’ judgment matrix is difficult to meet the requirement of consistency. Therefore, to solve those problems, questionnaires which are about the green residential building for Ningxia area are distributed, and the results of questionnaires can feedback the purchasing power of residents and the acceptance of the green building cost. Secondly, combined with the geographical features of Ningxia minority areas, the evaluation criteria system of green residential building is constructed. Finally, using the improved group AHP method and the grey clustering method, the criteria weight is determined, and a real case is evaluated, which is located in Xing Qing district, Ningxia. A conclusion can be obtained that the professional evaluation for this project and good social recognition is basically the same.
Keywords: Evaluation, green residential building, grey clustering method, group AHP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 830222 Titania and Cu-Titania Composite Layer on Graphite Substrate as Negative Electrode for Li-Ion Battery
Authors: Fitria Rahmawati, Nuryani, Liviana Wijayanti
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This research study the application of the immobilized TiO2 layer and Cu-TiO2 layer on graphite substrate as a negative electrode or anode for Li-ion battery. The titania layer was produced through chemical bath deposition method, meanwhile Cu particles were deposited electrochemically. A material can be used as an electrode as it has capability to intercalates Li ions into its crystal structure. The Li intercalation into TiO2/Graphite and Cu- TiO2/Graphite were analyzed from the changes of its XRD pattern after it was used as electrode during discharging process. The XRD patterns were refined by Le Bail method in order to determine the crystal structure of the prepared materials. A specific capacity and the cycle ability measurement were carried out to study the performance of the prepared materials as negative electrode of the Li-ion battery. The specific capacity was measured during discharging process from fully charged until the cut off voltage. A 300 was used as a load. The result shows that the specific capacity of Li-ion battery with TiO2/Graphite as negative electrode is 230.87 ± 1.70mAh.g-1 which is higher than the specific capacity of Li-ion battery with pure graphite as negative electrode, i.e 140.75 ±0.46mAh.g-1. Meanwhile deposition of Cu onto TiO2 layer does not increase the specific capacity, and the value even lower than the battery with TiO2/Graphite as electrode. The cycle ability of the prepared battery is only two cycles, due to the Li ribbon which was used as cathode became fragile and easily broken.Keywords: Cu-TiO2, electrode, graphite substrate, Li-ion battery, TiO2 layer.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1957221 Public Service Ethics in Public Administration: An Empirical Investigation
Authors: Kalsoom Sumra
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The increasing concern of public sector reforms brings new challenges to public service ethics in developing countries not only at central level but also at local level. This paper aims to identify perceptions on public service ethics of public officials and examines more generally the understanding of public servants in Pakistan towards public service ethics in local public organizations. The study uses an independently administered structured questionnaire to collect data to know the extent of the recognition of public service ethics in local organizations. A total of 150 completed questionnaires are analyzed received from public servants working at the local level in Pakistan. The analysis explores how traditional, social patterns and cultural ethics can provide us with a rounded picture of the main antecedents, moderators of public service ethics in Pakistan. Moreover, the findings of this study contribute in association of public service ethics which are crucial in ongoing political and administrative culture of Pakistan, the most crucial core for public organizational ethical climate. This study also has numerous implications for local public administration and it highlights the importance of expanding research agenda on public service ethics in developing settings with challenging institutional contexts with imperfect training and operating environments. This study may well be particularly important for practice of public service ethics in developing countries in public administration. To the best of author’s knowledge, this study is the first of its kind to provide an initial step in practical implications to emphasize relevant public service ethics in public administration in developing transparent and accountable organization.
Keywords: Public service ethics, accountability and transparency, public service reforms, public administration, organizational ethical climate.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2421220 A Watermarking Scheme for MP3 Audio Files
Authors: Dimitrios Koukopoulos, Yiannis Stamatiou
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In this work, we present for the first time in our perception an efficient digital watermarking scheme for mpeg audio layer 3 files that operates directly in the compressed data domain, while manipulating the time and subband/channel domain. In addition, it does not need the original signal to detect the watermark. Our scheme was implemented taking special care for the efficient usage of the two limited resources of computer systems: time and space. It offers to the industrial user the capability of watermark embedding and detection in time immediately comparable to the real music time of the original audio file that depends on the mpeg compression, while the end user/audience does not face any artifacts or delays hearing the watermarked audio file. Furthermore, it overcomes the disadvantage of algorithms operating in the PCMData domain to be vulnerable to compression/recompression attacks, as it places the watermark in the scale factors domain and not in the digitized sound audio data. The strength of our scheme, that allows it to be used with success in both authentication and copyright protection, relies on the fact that it gives to the users the enhanced capability their ownership of the audio file not to be accomplished simply by detecting the bit pattern that comprises the watermark itself, but by showing that the legal owner knows a hard to compute property of the watermark.Keywords: Audio watermarking, mpeg audio layer 3, hardinstance generation, NP-completeness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1654219 Investigation of Increasing the Heat Transfer from Flat Surfaces Using Boundary Layer Excitation
Authors: M.H.Ghaffari
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The present study is concerned with effect of exciting boundary layer on increase in heat transfer from flat surfaces. As any increase in heat transfer between a fluid inside a face and another one outside of it can cause an increase in some equipment's efficiency, so at this present we have tried to increase the wall's heat transfer coefficient by exciting the fluid boundary layer. By a collision between flow and the placed block at the fluid way, the flow pattern and the boundary layer stability will change. The flow way inside the channel is simulated as a 2&3-dimensional channel by Gambit TM software. With studying the achieved results by this simulation for the flow way inside the channel with a block coordinating with Fluent TM software, it's determined that the figure and dimensions of the exciter are too important for exciting the boundary layer so that any increase in block dimensions in vertical side against the flow and any reduction in its dimensions at the flow side can increase the average heat transfer coefficient from flat surface and increase the flow pressure loss. Using 2&3-dimensional analysis on exciting the flow at the flow way inside a channel by cylindrical block at the same time with the external flow, we came to this conclusion that the heat flux transferred from the surface, is increased considerably in terms of the condition without excitation. Also, the k-e turbulence model is used.Keywords: Cooling, Heat transfer, Turbulence, Excitingboundary layer.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1201