Search results for: Muslim and other group of people
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2615

Search results for: Muslim and other group of people

1235 Obstacle and Collision Avoidance Control Laws of a Swarm of Boids

Authors: Bibhya Sharma, Jito Vanualailai, Jai Raj

Abstract:

This paper proposes a new obstacle and collision avoidance control laws for a three-dimensional swarm of boids. The swarm exhibit collective emergent behaviors whilst avoiding the obstacles in the workspace. While flocking, animals group up in order to do various tasks and even a greater chance of evading predators. A generalized algorithms for attraction to the centroid, inter-individual swarm avoidance and obstacle avoidance is designed in this paper. We present a set of new continuous time-invariant velocity control laws is presented which is formulated via the Lyapunov-based control scheme. The control laws proposed in this paper also ensures practical stability of the system. The effectiveness of the proposed control laws is demonstrated via computer simulations

 

Keywords: Lyapunov-based Control Scheme, Motion planning, Practical stability, Swarm.

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1234 On the Multiplicity of Discriminants of Relative Quadratic Extensions of Quintic Fields

Authors: Schehrazad Selmane

Abstract:

According to Hermite there exists only a finite number of number fields having a given degree, and a given value of the discriminant, nevertheless this number is not known generally. The determination of a maximum number of number fields of degree 10 having a given discriminant that contain a subfield of degree 5 having a fixed class number, narrow class number and Galois group is the purpose of this work. The constructed lists of the first coincidences of 52 (resp. 50, 40, 48, 22, 6) nonisomorphic number fields with same discriminant of degree 10 of signature (6,2) (resp. (4,3), (8,1), (2,4), (0,5), (10,0)) containing a quintic field. For each field in the lists, we indicate its discriminant, the discriminant of its subfield, a relative polynomial generating the field over its quintic field and its relative discriminant, the corresponding polynomial over Q and its Galois closure are presented with concluding remarks.

Keywords: Discriminant, nonisomorphic fields, quintic fields, relative quadratic extensions.

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1233 Investigating the Areas of Self-Reflection in Malaysian Students’ Personal Blogs: A Case Study

Authors: Chen May Oh, Nadzrah Abu Bakar

Abstract:

This case study investigates the areas of self-reflection through the written content of four university students’ blogs. The study was undertaken to explore the categories of self-reflection in relation to the use of blogs. Data collection methods included downloading students’ blog entries and recording individual interviews to further support the data. Data was analyzed using computer assisted qualitative data analysis software, Nvivo, to categories and code the data. The categories of self-reflection revealed in the findings showed that university students used blogs to reflect on (1) life in varsity, (2) emotions and feelings, (3) various relationships, (4) personal growth, (5) spirituality, (6) health conditions, (7) busyness with daily chores, (8) gifts for people and themselves and (9) personal interests. Overall, all four of the students had positive experiences and felt satisfied using blogs for self-reflection.

Keywords: Blogging, personal growth, self-reflection, university students.

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1232 A Simple Electronic Curvy Length Measurement System: Application to Geography

Authors: Arijit Roy, Sharmistha Roy, Dibyendu Chatterjee

Abstract:

This article describes an interesting and inexpensive laboratory experiment for undergraduate students of electronics, geography and related disciplines. The objective of the proposed experiment is to improve the students’ exposure on the basic principles of instrumentation and to demonstrate an electronic measurement system. A simple electronic curvy length measurement system is presented here. Such a system can be used to measure curvy lengths e.g. length of a river, road or railway line etc. from topographical map. The proposed system is composed of simple functional blocks which are usually demonstrated in laboratory or in theory course of electronics at the undergraduate level. The experiment is assigned to a group of students and it is found that the experiment can fulfill its objectives with high degree of satisfaction.

Keywords: Curvy length measurement, Education, Electronics, Laboratory experiment, Topographical map.

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1231 Synthesis and Evaluation of Photovoltaic Properties of an Organic Dye for Dye-Sensitized Solar Cells

Authors: M. Hosseinnejad, K. Gharanjig

Abstract:

In the present study, metal free organic dyes were prepared and used as photo-sensitizers in dye-sensitized solar cells. Double rhodanine was utilized as the fundamental electron acceptor group to which electron donor aldehyde with varying substituents was attached to produce new organic dye. This dye was first purified and then characterized by analytical techniques. Spectrophotometric evaluations of the prepared dye in solution and on a nano anatase TiO2 substrate were carried out in order to assess possible changes in the status of the dyes in different environments. The results show that the dye form j-type aggregates on the nano TiO2. Additionally, oxidation potential measurements were also carried out. Finally, dye sensitized solar cell based on synthesized dye was fabricated in order to determine the photovoltaic behavior and conversion efficiency of individual dye.

Keywords: Conversion efficiency, dye-sensitized solar cell, photovoltaic behavior, sensitizer.

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1230 A Cultural-Sensitive Approach to Counseling a Samoan Sex Offender

Authors: Byron Malaela Sotiata Seiuli

Abstract:

Sexual violation is any form of sexual violence, including rape, child molestation, incest, and similar forms of non-consensual sexual contact. Much of these acts of violation are perpetuated, but not entirely, by men against women and children. Moetolo is a Samoan term that is used to describe a person who sexually violates another while they or their family are asleep. This paper presents and discusses sexual abuse from a Samoan viewpoint. Insights are drawn from the authors’ counseling engagement with a Samoan sex offender as part of his probation review process. Relevant literature is also engaged to inform and provide interpretation to the therapeutic work carried out. This article seeks to contribute new understanding to patterned responses of some Samoan people to sexual abuse behaviors, and steps to remedy arising concerns with perpetrators seeking reintegration back into their communities.

Keywords: Fa’asamoa, Samoan cultural identity, sexual abuse and recovery, Uputāua therapeutic approach.

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1229 Evaluation of Toxic Elements in Thai Rice Samples

Authors: W. Srinuttrakul, V. Permnamtip

Abstract:

Toxic elements in rice samples are great concern in Thailand because rice (Oryza sativa) is a staple food for Thai people. Furthermore, rice is an economic crop of Thailand for export. In this study, the concentrations of arsenic (As), cadmium (Cd) and lead (Pb) in rice samples collected from the paddy fields in the northern, northeastern and southern regions of Thailand were determined by inductively coupled plasma mass spectrometry. The mean concentrations of As, Cd and Pb in 55 rice samples were 0.112±0.056, 0.029±0.037 and 0.031±0.033 mg kg-1, respectively. All rice samples showed As, Cd and Pb lower than the limit data of Codex. The estimated daily intakes (EDIs) of As, Cd, and Pb from rice consumption were 0.026±0.013, 0.007±0.009 and 0.007±0.008 mg day-1, respectively. The percentage contribution to Provisional Tolerable Weekly Intake (PTWI) values of As, Cd and Pb for Thai male (body weight of 69 kg) was 17.6%, 9.7%, and 2.9%, respectively, and for Thai female (body weight of 57 kg) was 21.3%, 11.7% and 3.5%, respectively. The findings indicated that all studied rice samples are safe for consumption.

Keywords: Arsenic, cadmium, ICP-MS, lead, rice.

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1228 Social Influence in the Adoption Process and Usage of Innovation: Gender Differences

Authors: S. Güzin Mazman, Yasemin Koçak Usluel, Vildan Çevik

Abstract:

The purpose of this study is to determine in what ways elementary education prospective teachers are being informed about innovations and to explain the role of social influence in the usage process of a technological innovation in terms of genders. The study group consisted of 300 prospective teachers, including 234 females and 66 males. Data have been collected by a questionnaire developed by the researchers. The result of the study showed that, while prospective teachers are being informed about innovations most frequently by mass media, they rarely seek to take expert advice. In addition, analysis of results showed that the social influence on females were significantly higher than males in usage process of a technological innovation.

Keywords: Gender differences, social influence, adoption, innovation.

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1227 Muscle: The Tactile Texture Designed for the Blind

Authors: Chantana Insra

Abstract:

The research objective focuses on creating a prototype media of the tactile texture of muscles for educational institutes to help visually impaired students learn massage extra learning materials further than the ordinary curriculum. This media is designed as an extra learning material. The population in this study was 30 blinded students between 4th - 6th grades who were able to read Braille language. The research was conducted during the second semester in 2012 at The Bangkok School for the Blind. The method in choosing the population in the study was purposive sampling. The methodology of the research includes collecting data related to visually impaired people, the production of the tactile texture media, human anatomy and Thai traditional massage from literature reviews and field studies. This information was used for analyzing and designing 14 tactile texture pictures presented to experts to evaluate and test the media.

Keywords: Blind, Tactile Texture, Muscle.

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1226 Design and Implementation of Active Radio Frequency Identification on Wireless Sensor Network-Based System

Authors: Che Z. Zulkifli, Nursyahida M. Noor, Siti N. Semunab, Shafawati A. Malek

Abstract:

Wireless sensors, also known as wireless sensor nodes, have been making a significant impact on human daily life. The Radio Frequency Identification (RFID) and Wireless Sensor Network (WSN) are two complementary technologies; hence, an integrated implementation of these technologies expands the overall functionality in obtaining long-range and real-time information on the location and properties of objects and people. An approach for integrating ZigBee and RFID networks is proposed in this paper, to create an energy-efficient network improved by the benefits of combining ZigBee and RFID architecture. Furthermore, the compatibility and requirements of the ZigBee device and communication links in the typical RFID system which is presented with the real world experiment on the capabilities of the proposed RFID system.

Keywords: Mesh network, RFID, wireless sensor network, zigbee.

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1225 An Evaluation Framework of Transportation Responsiveness: Case of Pattaya City

Authors: Wuttigrai Ngamsirijit, Yodmanee Tepanon

Abstract:

Transportation is one of the main activities related to creating value for the tourists. Transport management in tourism mainly focuses on managing transfer points and vehicle capacity. However, transport service level must also be ensured as it now relates to tourist-s experiences. This paper emphasizes on the responsiveness as one of key service performance measures. An evaluation framework is developed and illustarted by using the case of small bus service in Pattaya city. It can be seen as a great potential for the city to utilize the small bus transportation in order to meet the needs of more diverse group of passengers and to support the expansion of tourist areas. The framework integrates with service operations management, logistics, and tourism behavior perspectives. The findings from the investigation of existing small bus service are presented and preliminarily validate the usability of the framework.

Keywords: Responsiveness, Demand responsive transportation, Tourism, Logistics

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1224 Wedding in Thailand: Traditional and Business

Authors: Kingkan Pongsiri

Abstract:

This study is purely qualitative. The objectives of this study can be identified as two main factors: traditionally explanation and economically studying. The study of weddings, both in traditional beauty and the aggressively strong competitive in the wedding business market has limited population of the study only Thailand internal wedding consumers. Focus group with the new marriage couple and in-depth interview with fully experiences wedding businessman were used. Traditionally, Thai weddings are very various; therefore, the recent patterns were briefly concluded to be processes of traditional Thai wedding will be revealed and explained then give more details in the formal procedures.  Economically, weddings business are related to many types of businesses from catering business, hospitality and tourism business, pre-wedding photography, and the complete full-serviced wedding organizer for examples. The situations, changes and obstacles of the wedding related business will be discussed.

Keywords: Thailand, Traditional Marriage, Wedding Business, Wedding Consuming Behavior.

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1223 Fabric Printing Design, an Inspired from the Five-Color Porcelain (Benjarong)

Authors: Suwit Sadsunk

Abstract:

The study is about the designed and decorative fabric printing that derived from the Five-color porcelain (Benjarong). The researcher examined the pattern and creativity of the decorative design of the Five-color porcelain (Benjarong) by the artists in order to apply for contemporary arts so that young generation will acknowledge the importance of the Five-color porcelain (Benjarong). The research methodology is both quantitative and qualitative. The researcher conducted an in-depth interview with the operator of five-color porcelain (Benjarong) at Ampawa, Samutsongkram. The information from the interview can be useful and implemented for designing the fabric patterns. The researcher found that there were many formats and designs of the Five-color porcelain (Benjarong) from the past to the present. Its unique design can be applied for the fabric patterns and ready-to-wear clothes properly. After advertising and showing the work of the Five-color porcelain (Benjarong) publicly, there were more young people interested in the Five-color porcelain (Benjarong) than expected which exceeded the objective with positive attitudes towards the Five-color porcelain (Benjarong).

Keywords: Decorative fabric printing, Five-color porcelain (Benjarong).

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1222 A Hybrid GMM/SVM System for Text Independent Speaker Identification

Authors: Rafik Djemili, Mouldi Bedda, Hocine Bourouba

Abstract:

This paper proposes a novel approach that combines statistical models and support vector machines. A hybrid scheme which appropriately incorporates the advantages of both the generative and discriminant model paradigms is described and evaluated. Support vector machines (SVMs) are trained to divide the whole speakers' space into small subsets of speakers within a hierarchical tree structure. During testing a speech token is assigned to its corresponding group and evaluation using gaussian mixture models (GMMs) is then processed. Experimental results show that the proposed method can significantly improve the performance of text independent speaker identification task. We report improvements of up to 50% reduction in identification error rate compared to the baseline statistical model.

Keywords: Speaker identification, Gaussian mixture model (GMM), support vector machine (SVM), hybrid GMM/SVM.

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1221 Coping with the Rapidity of Information Technology Changes – A Comparison Reviewon Current Practices

Authors: Nurshuhada Zainon, Hafez Salleh, Faizul A. Rahim

Abstract:

Information technology managers nowadays are facing with tremendous pressure to plan, implement, and adopt new technology solution due to the rapidity of technology changes. Resulted from a lack of study that have been done in this topic, the aim of this paper is to provide a comparison review on current tools that are currently being used in order to respond to technological changes. The study is based on extensive literature review of published works with majority of them are ranging from 2000 to the first part of 2011. The works were gathered from journals, books, and other information sources available on the Web. Findings show that, each tools has different focus and none of the tools are providing a framework in holistic view, which should include technical, people, process, and business environment aspect. Hence, this result provides potential information about current available tools that IT managers could use to manage changes in technology. Further, the result reveals a research gap in the area where the industries a short of such framework.

Keywords: Information technology, IT adaption, IT revolution, IT trends

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1220 Lemon Effect on Some Elements in Turkish Teas

Authors: A. S. Kipcak, O. Dere Ozdemir, E. Moroydor Derun, M. B. Piskin

Abstract:

Tea has several types of essential elements. Potassium, magnesium and phosphorus are some examples of these elements. Tea is widely used drink in Turkey, also some people puts a lemon wedge to tea for different taste. In this study potassium, magnesium and phosphorus contents after the hot water brewing of black and green tea were determined by Optical Emission Spectroscopy (ICPOES). Furthermore, how the lemon addition to teas affects the concentrations of the potassium, magnesium and phosphorus amount are investigated. From the results, potassium, magnesium and phosphorus concentrations are found as 3003.3, 597.1, 1167.2 ppm in black tea and 3718.0, 3830.5, 376.4 ppm in green tea, respectively. After lemon addition potassium, magnesium and phosphorus concentrations are changed to 14930, 830.4, 1113.5 ppm in black tea and 15460.0, 909.5, 1152.5 ppm in green tea, respectively. It is seen that lemon addition affects some essential elements in black and green Turkish teas.

Keywords: Hot water brewing, ICP-OES, lemon, tea

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1219 Investigation on Feature Extraction and Classification of Medical Images

Authors: P. Gnanasekar, A. Nagappan, S. Sharavanan, O. Saravanan, D. Vinodkumar, T. Elayabharathi, G. Karthik

Abstract:

In this paper we present the deep study about the Bio- Medical Images and tag it with some basic extracting features (e.g. color, pixel value etc). The classification is done by using a nearest neighbor classifier with various distance measures as well as the automatic combination of classifier results. This process selects a subset of relevant features from a group of features of the image. It also helps to acquire better understanding about the image by describing which the important features are. The accuracy can be improved by increasing the number of features selected. Various types of classifications were evolved for the medical images like Support Vector Machine (SVM) which is used for classifying the Bacterial types. Ant Colony Optimization method is used for optimal results. It has high approximation capability and much faster convergence, Texture feature extraction method based on Gabor wavelets etc..

Keywords: ACO Ant Colony Optimization, Correlogram, CCM Co-Occurrence Matrix, RTS Rough-Set theory

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1218 Housing Loans Determinants before and during Financial Crisis

Authors: Josip Visković, Ana Rimac Smiljanić, Ines Ivić

Abstract:

Housing loans play an important role in CEE countries’ economies. This fact is based on their share in total loans to households and their importance for economic activity and growth in CEE countries. Therefore, it is important to find out key determinants of housing loans demand in these countries. The aim of this study is to research and analyze the determinants of the demand for housing loans in Croatia. In this regard, the effect of economic activity, loan terms and real estate prices were analyzed. Also, the aim of this study is to find out what motivates people to take housing loans. Therefore, primarily empirical study was conducted among the Croatian residents. The results show that demand for housing loans is positively affected by economic growth, higher personal income and flexible loan terms, while it is negatively affected by interest rate rise.

Keywords: CEE countries, Croatia, demand determinants, housing loans.

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1217 Hybrid Honeypot System for Network Security

Authors: Kyi Lin Lin Kyaw

Abstract:

Nowadays, we are facing with network threats that cause enormous damage to the Internet community day by day. In this situation, more and more people try to prevent their network security using some traditional mechanisms including firewall, Intrusion Detection System, etc. Among them honeypot is a versatile tool for a security practitioner, of course, they are tools that are meant to be attacked or interacted with to more information about attackers, their motives and tools. In this paper, we will describe usefulness of low-interaction honeypot and high-interaction honeypot and comparison between them. And then we propose hybrid honeypot architecture that combines low and high -interaction honeypot to mitigate the drawback. In this architecture, low-interaction honeypot is used as a traffic filter. Activities like port scanning can be effectively detected by low-interaction honeypot and stop there. Traffic that cannot be handled by low-interaction honeypot is handed over to high-interaction honeypot. In this case, low-interaction honeypot is used as proxy whereas high-interaction honeypot offers the optimal level realism. To prevent the high-interaction honeypot from infections, containment environment (VMware) is used.

Keywords: Low-interaction honeypot, High-interactionhoneypot, VMware, Proxy

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1216 Temperature-Dependence of Hardness and Wear Resistance of Stellite Alloys

Authors: S. Kapoor, R. Liu, X. J. Wu, M. X. Yao

Abstract:

A group of Stellite alloys are studied in consideration of temperature effects on their hardness and wear resistance. The hardness test is conducted on a micro-hardness tester with a hot stage equipped that allows heating the specimen up to 650°C. The wear resistance of each alloy is evaluated using a pin-on-disc tribometer with a heating furnace built-in that provides the temperature capacity up to 450°C. The experimental results demonstrate that the hardness and wear resistance of Stellite alloys behave differently at room temperature and at high temperatures. The wear resistance of Stellite alloys at room temperature mainly depends on their carbon content and also influenced by the tungsten content in the alloys. However, at high temperatures the wear mechanisms of Stellite alloys become more complex, involving multiple factors. The relationships between chemical composition, microstructure, hardness and wear resistance of these alloys are studied, with focus on temperature effect on these relations.

Keywords: Stellite alloy, temperature, hardness, wear resistance

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1215 Identifying Impact Factors in Technology Transfer with the Aim of Technology Localization

Authors: L.Tahmooresnejad, M.A.Shafia, R.Salami

Abstract:

Technology transfer is a common method for companies to acquire new technology and presents both challenges and substantial benefits. In some cases especially in developing countries, the mere possession of technology does not guarantee a competitive advantage if the appropriate infrastructure is not in place. In this paper, we identify the localization factors needed to provide a better understanding of the conditions necessary for localization in order to benefit from future technology developments. Our theoretical and empirical analyses allow us to identify several factors in the technology transfer process that affect localization and provide leverage in enhancing capabilities and absorptive capacity.The impact factors are categorized within different groups of government, firms, institutes and market, and are verified through the empirical survey of a technology transfer experience. Moreover, statistical analysis has allowed a deeper understanding of the importance of each factor and has enabled each group to prioritize their organizational policies to effectively localize their technology.

Keywords: Absorption Capacity, Adaptation, Technology Transfer, Technology Localization

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1214 The Growth Environment and Behavioral Response of Fattening Pigs based Eco-economy

Authors: V. Andronie, M. Pârvu, V. Simion, I. Andronie

Abstract:

The aim of this study was to trace the effects of growth environment on the behaviour of fattening pigs in the farm and outside it. Behavioral manifestations of pigs reared in pens with enriched environment (A lot, n: 22) were different from those of pigs reared in pens with arid environment (B lot, n: 17) in shelter and when the movement to be loaded. Pigs of B lot spent more time on the move (31%) compared to group A pigs (13%), and manifested more aggressive behavior when they were loaded. Salivary cortisol levels also showed high values for pigs in B lot after being removed from their growth environment, as compared to its concentration for A lot pigs. The enriched environment for pigs may determine different responses of behavior. Pigs raised in arid environment, were easier to loaded than pigs reared in enriched environment, but they responded to mixing and loading stress, through increases in cortisol concentrations and impaired behavioral manifestations.

Keywords: environment shelter, pig, behavior

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1213 Assessment of Noise Pollution in the City of Biskra, Algeria

Authors: Tallal Abdel Karim Bouzir, Nourdinne Zemmouri, Djihed Berkouk

Abstract:

In this research, a quantitative assessment of the urban sound environment of the city of Biskra, Algeria, was conducted. To determine the quality of the soundscape based on in-situ measurement, using a Landtek SL5868P sound level meter in 47 points, which have been identified to represent the whole city. The result shows that the urban noise level varies from 55.3 dB to 75.8 dB during the weekdays and from 51.7 dB to 74.3 dB during the weekend. On the other hand, we can also note that 70.20% of the results of the weekday measurements and 55.30% of the results of the weekend measurements have levels of sound intensity that exceed the levels allowed by Algerian law and the recommendations of the World Health Organization. These very high urban noise levels affect the quality of life, the acoustic comfort and may even pose multiple risks to people's health.

Keywords: Noise pollution, road traffic, sound intensity, public health, noise monitoring.

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1212 Design and Implementation of a Control System for a Walking Robot with Color Sensing and Line Following Using PIC and ATMEL Microcontrollers

Authors: Ibraheem K. Ibraheem

Abstract:

The aim of this research is to design and implement line-tracking mobile robot. The robot must follow a line drawn on the floor with different color, avoids hitting moving object like another moving robot or walking people and achieves color sensing. The control system reacts by controlling each of the motors to keep the tracking sensor over the middle of the line. Proximity sensors used to avoid hitting moving objects that may pass in front of the robot. The programs have been written using micro c instructions, then converted into PIC16F887 ATmega48/88/168 microcontrollers counterparts. Practical simulations show that the walking robot accurately achieves line following action and exactly recognizes the colors and avoids any obstacle in front of it.

Keywords: Color sensing, H-bridge, line following, mobile robot, PIC microcontroller, obstacle avoidance, phototransistor.

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1211 Exploring Customer Trust in B2C Mobile Payments – A Qualitative Study

Authors: Ahmed Shuhaiber, Hans Lehmann

Abstract:

Mobile payments have been deployed by businesses for more than a decade. Customers use mobile payments if they trust in this relatively new payment method, have a belief and confidence in, as well as reliance on its services and applications. Despite its potential, the current literature shows that there is lack of customer trust in B2C mobile payments, and a lack of studies that determine the factors that influence their trust in these payments; which make these factors yet to be understood, especially in the Middle East region. Thus, this study aims to explore the factors that influence customer trust in mobile payments. The empirical data for this explorative study was collected by establishing four focus group sessions in the UAE. The results indicate that the explored significant factors can be classified into five main groups: customer characteristics, environmental (social and cultural) influences, provider characteristics, mobile-device characteristics, and perceived risks.

Keywords: B2C mobile payments, Mobile commerce, Mobile payment services and application, Trust in mobile payments.

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1210 Corporate Governance and Gender Diversity in Nigerian Boardrooms

Authors: A. Lincoln, O. Adedoyin

Abstract:

In recent times, corporations are increasingly under pressure to ensure diversity within their boardrooms and a large number of academic research have reported findings consistent with the view that boards perform better when they include a diverse range of people. Women have unique characteristics needed to positively influence the strategic direction of a corporation and contribute to the growth of firms. In spite of such revelations, evidence suggests that women are under-represented in senior executive and board positions. In many parts of Africa, socio-cultural traditions inhibit women from attaining these roles. Given the emphasis placed on board diversity and inclusion of women as an essential part of good corporate governance, the relationship between gender diversity and board effectiveness deserves both theoretical and empirical investigation. This research is important because it represents the first theoretical review on gender diversity in corporate boards in Nigeria.

Keywords: Boards, Corporate Governance, Gender Diversity, Nigeria.

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1209 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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1208 A New Approach to Polynomial Neural Networks based on Genetic Algorithm

Authors: S. Farzi

Abstract:

Recently, a lot of attention has been devoted to advanced techniques of system modeling. PNN(polynomial neural network) is a GMDH-type algorithm (Group Method of Data Handling) which is one of the useful method for modeling nonlinear systems but PNN performance depends strongly on the number of input variables and the order of polynomial which are determined by trial and error. In this paper, we introduce GPNN (genetic polynomial neural network) to improve the performance of PNN. GPNN determines the number of input variables and the order of all neurons with GA (genetic algorithm). We use GA to search between all possible values for the number of input variables and the order of polynomial. GPNN performance is obtained by two nonlinear systems. the quadratic equation and the time series Dow Jones stock index are two case studies for obtaining the GPNN performance.

Keywords: GMDH, GPNN, GA, PNN.

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1207 Evaluating New Service Development Performance Based on Multigranular Linguistic Assessment

Authors: Wen-Pai Wang, Mei-Ching Tang

Abstract:

The service sector continues to grow and the percentage of GDP accounted for by service industries keeps increasing. The growth and importance of service to an economy is not just a phenomenon of advanced economies, service is now a majority of the world gross domestic products. However, the performance evaluation process of new service development problems generally involves uncertain and imprecise data. This paper presents a 2-tuple fuzzy linguistic computing approach to dealing with heterogeneous information and information loss problems while the processes of subjective evaluation integration. The proposed method based on group decision-making scenario to assist business managers in measuring performance of new service development manipulates the heterogeneity integration processes and avoids the information loss effectively.

Keywords: Heterogeneity, Multigranular linguistic computing, New service development, Performance evaluation.

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1206 Identifying Attack Code through an Ontology-Based Multiagent Tool: FROID

Authors: Salvador Mandujano

Abstract:

This paper describes the design and results of FROID, an outbound intrusion detection system built with agent technology and supported by an attacker-centric ontology. The prototype features a misuse-based detection mechanism that identifies remote attack tools in execution. Misuse signatures composed of attributes selected through entropy analysis of outgoing traffic streams and process runtime data are derived from execution variants of attack programs. The core of the architecture is a mesh of self-contained detection cells organized non-hierarchically that group agents in a functional fashion. The experiments show performance gains when the ontology is enabled as well as an increase in accuracy achieved when correlation cells combine detection evidence received from independent detection cells.

Keywords: Outbound intrusion detection, knowledge management, multiagent systems, ontology.

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