Search results for: Political Information Exposures

Authors: Eunil Park, Angel P. del Pobil

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Does a communication modality matter in delivering e-learning information? With the recent growth of broadcasting systems, media technologies and e-learning contents, various systems with different communication modalities have been introduced. In accordance with these trends, this study examines the effects of the information delivery modality on psychology of students. Findings from an experiment indicated that the delivering information which includes a video modality elicited higher degrees of credibility, quality, representativeness of content, and perceived suitability for delivering information than those of auditory information. However, there is no difference between content liking and attitude. The Implications of the findings and the limitations are discussed.

Keywords: Communication modality, e-learning, multimodality, students.

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Authors: Zh. Tolen, A. Kadyralyeva, A. Alimzhanova, G. Aldambergenova, K. Arymbayeva, A. Zhiyenbekova

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This paper describes the historical development of interethnic concord in the Republic of Kazakhstan, and emphasizes the role of tolerance mentality of the Kazakh people in ethno-political policy of the country. Moreover, pointing out interethnic concord as a powerful stabilizing factor, it analyses the specifics of interethnic policy in multinational Kazakh society. It summarizes that the culture of interethnic concord can be a model of ethno- political policy of Kazakhstan.

Keywords: Interethnic relations, the culture of interethnic concord, multiculturalism, tolerance, stability in society.

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Authors: Victoria A. Bakhtina

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At a time of growing market turbulence and a strong shifts towards increasingly complex risk models and more stringent audit requirements, it is more critical than ever to maintain the highest quality of financial and credit information. IFC implemented an approach that helps increase data integrity and quality significantly. This approach is called “Screening". Screening is based on linking information from different sources to identify potential inconsistencies in key financial and credit data. That, in turn, can help to ease the trials of portfolio supervision, and improve overall company global reporting and assessment systems. IFC experience showed that when used regularly, Screening led to improved information.

Keywords: Information Integrity, Information Quality, Business Rules, Portfolio Management

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Authors: Yu-Syuan Chang, Li-Chun Huang

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Genetically modified (GM) technology in food production continued to generate controversies. Consumers were concerned with the GM foods about the healthy and environmental risks. While consumers- acceptance was a critical factor affecting how widely this technology be used. According to the research review, consumers- lack of information was one of the reasons to explain consumers- low acceptance toward GM foods. The objective for this study wanted to find out would informative product package affect consumers- behavior toward GM foods. An experiment was designed to investigate consumer behavior toward different product package information. The results indicated that the product package information influenced consumer product trust toward GM foods. Compared with the traceability production system information, the information about the GM rice was approved by authorized organizations could increase consumers product trust in GM foods. Consumers in Taiwan saw the information provided by authorized organizations more credible than other information.

Keywords: product package information, genetically modifiedfood, consumer product trust, risk perception, benefit perception.

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Authors: Da-kuan Wei, Xian-zhong Zhou, Dong-jun Xin, Zhi-wei Chen

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The information systems with incomplete attribute values and fuzzy decisions commonly exist in practical problems. On the base of the notion of variable precision rough set model for incomplete information system and the rough set model for incomplete and fuzzy decision information system, the variable rough set model for incomplete and fuzzy decision information system is constructed, which is the generalization of the variable precision rough set model for incomplete information system and that of rough set model for incomplete and fuzzy decision information system. The knowledge reduction and heuristic algorithm, built on the method and theory of precision reduction, are proposed.

Keywords: Rough set, Incomplete and fuzzy decision information system, Limited valued tolerance relation, Knowledge reduction, Variable rough set model

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Authors: Dmitri Men, Byong-soon Chun, Soon-ok Myong

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The article deals with the problems of political and economic processes in Kazakhstan since independence in the context of globalization. It analyzes the geopolitical situation and selfpositioning processes in the world after the end of the "cold war". It examines the problems of internal economization of the Republic for 20 years of independence. The authors argue that the reforms proceeded in the economic sphere have brought ambiguous and tangible results. Despite the difficult economic and political conditions facing a world economical crisis the country has undergone fundamental and radical transformations in the whole socio-economic system

Keywords: Globalization, Kazakhstan, integration, economic processes, financial crisis, multi-vector.

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Authors: Elena Krelja Kurelović, Jasminka Tomljanović, Vlatka Davidović

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The development of web technologies and mobile devices makes creating, accessing, using and sharing information or communicating with each other simpler every day. However, while the amount of information constantly increasing it is becoming harder to effectively organize and find quality information despite the availability of web search engines, filtering and indexing tools. Although digital technologies have overall positive impact on students’ lives, frequent use of these technologies and digital media enriched with dynamic hypertext and hypermedia content, as well as multitasking, distractions caused by notifications, calls or messages; can decrease the attention span, make thinking, memorizing and learning more difficult, which can lead to stress and mental exhaustion. This is referred to as “information overload”, “information glut” or “information anxiety”. Objective of this study is to determine whether students show signs of information overload and to identify the possible predictors. Research was conducted using a questionnaire developed for the purpose of this study. The results show that students frequently use technology (computers, gadgets and digital media), while they show moderate level of information literacy. They have sometimes experienced symptoms of information overload. According to the statistical analysis, higher frequency of technology use and lower level of information literacy are correlated with larger information overload. The multiple regression analysis has confirmed that the combination of these two independent variables has statistically significant predictive capacity for information overload. Therefore, the information science teachers should pay attention to improving the level of students’ information literacy and educate them about the risks of excessive technology use.

Keywords: Information overload, technology use, digital media, information literacy, students.

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Authors: Om Parkash, A. K. Thukral, C. P. Gandhi

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Information theory and Statistics play an important role in Biological Sciences when we use information measures for the study of diversity and equitability. In this communication, we develop the link among the three disciplines and prove that sampling distributions can be used to develop new information measures. Our study will be an interdisciplinary and will find its applications in Biological systems.

Keywords: Entropy, concavity, symmetry, arithmetic mean, diversity, equitability.

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Authors: Birgül Şakar

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This study1 holds for the formation of international financial crisis and political factors for economic crisis in Turkey, are evaluated in chronological order. The international arena and relevant studies conducted in Turkey work in the literature are assessed. The main purpose of the study is to hold the linkage between the crises and political stability in Turkey in details, and to examine the position of Turkey in this regard. The introduction part follows the literature survey on the models explaining causes and results of the crises, the second part of the study. In the third part, the formations of the world financial crises are studied. The fourth part, financial crisis in Turkey in 1994, 2000, 2001 and 2008 are reviewed and their political reasons are analyzed. In the last part of the study the results and recommendations are held. Political administrations have laid the grounds for an economic crisis in Turkey. In this study, the emergence of an economic crisis in Turkey and the developments after the crisis are chronologically examined and an explanation is offered as to the cause and effect relationship between the political administration and economic equilibrium in the country. Economic crises can be characterized as follows: high prices of consumables, high interest rates, current account deficits, budget deficits, structural defects in government finance, rising inflation and fixed currency applications, rising government debt, declining savings rates and increased dependency on foreign capital stock. Entering into the conditions of crisis during a time when the exchange value of the country-s national currency was rising, speculative finance movements and shrinking of foreign currency reserves happened due to expectations for devaluation and because of foreign investors- resistance to financing national debt, and a financial risk occurs. During the February 2001 crisis and immediately following, devaluation and reduction of value occurred in Turkey-s stock market. While changing over to the system of floating exchange rates in the midst of this crisis, the effects of the crisis on the real economy are discussed in this study. Administered politics include financial reforms, such as the rearrangement of banking systems. These reforms followed with the provision of foreign financial support. There have been winners and losers in the imbalance of income distribution, which has recently become more evident in Turkey-s fragile economy.

Keywords: Economics, marketing crisis, financial reforms, political economy

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Authors: Pairaya J., Buddhagarn R., Sukree S., Punthumadee K.

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Application of Information Technology (IT) has revolutionized the functioning of business all over the world. Its impact has been felt mostly among the information of dependent industries. Tourism is one of such industry. The conceptual framework in this study represents an innovation of travel information searching system on mobile devices which is used as tools to deliver travel information (such as hotels, restaurants, tourist attractions and souvenir shops) for each user by travelers segmentation based on data mining technique to segment the tourists- behavior patterns then match them with tourism products and services. This system innovation is designed to be a knowledge incremental learning. It is a marketing strategy to support business to respond traveler-s demand effectively.

Keywords: Tourism, Innovation, Information Searching, Data Mining.

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Authors: J. Soini, P. Sillberg, J. Raitaniemi

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The task of strategic information technology management is to focus on adapting technology to ensure competitiveness. A key factor for success in this sector is awareness and readiness to deploy new technologies and exploit the services they offer. Recently, the need for more flexible and dynamic user interfaces (UIs) has been recognized, especially in mobile applications. An ongoing research project (MOP), initiated by TUT in Finland, is looking at how mobile device UIs can be adapted for different needs and contexts. It focuses on examining the possibilities to develop adapter software for solving the challenges related to the UI and its flexibility in mobile devices. This approach has great potential for enhancing information transfer in mobile devices, and consequently for improving information management. The technology presented here could be one of the key emerging technologies in the information technology sector in relation to mobile devices and telecommunications.

Keywords: Emerging technologies, Flexible user interfaces, Information management, Information technology, Mobile technology.

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Authors: Chang Kug Kim, Dong Suk Park, Young Joo Seol, Jang Ho Hahn

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The National Agricultural Biotechnology Information Center (NABIC) plays a leading role in the biotechnology information database for agricultural plants in Korea. Since 2002, we have concentrated on functional genomics of major crops, building an integrated biotechnology database for agro-biotech information that focuses on bioinformatics of major agricultural resources such as rice, Chinese cabbage, and microorganisms. In the NABIC, integration-based biotechnology database provides useful information through a user-friendly web interface that allows analysis of genome infrastructure, multiple plants, microbial resources, and living modified organisms.

Keywords: biotechnology, database, genome information

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Authors: Sharifah Sumayyah Engku Alwi, Masrah Azrifah Azmi Murad

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The development of the information technology and Internet has been transforming the healthcare industry. The internet is continuously accessed to seek for health information and there are variety of sources, including search engines, health websites, and social networking sites. Providing more and better information on health may empower individuals, however, ensuring a high quality and trusted health information could pose a challenge. Moreover, there is an ever-increasing amount of information available, but they are not necessarily accurate and up to date. Thus, this paper aims to provide an insight of the models and frameworks related to online health information seeking of consumers. It begins by exploring the definition of information behavior and information seeking to provide a better understanding of the concept of information seeking. In this study, critical factors such as performance expectancy, effort expectancy, and social influence will be studied in relation to the value of seeking health information. It also aims to analyze the effect of age, gender, and health status as the moderator on the factors that influence online health information seeking, i.e. trust and information quality. A preliminary survey will be carried out among the health professionals to clarify the research problems which exist in the real world, at the same time producing a conceptual framework. A final survey will be distributed to five states of Malaysia, to solicit the feedback on the framework. Data will be analyzed using SPSS and SmartPLS 3.0 analysis tools. It is hoped that at the end of this study, a novel framework that can improve online health information seeking is developed. Finally, this paper concludes with some suggestions on the models and frameworks that could improve online health information seeking.

Keywords: Information behavior, information seeking, online health information, technology acceptance model, the theory of planned behavior, UTAUT.

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Authors: Manirath Wongsim, Pawornprat Hongsakon

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Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimisation of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: Information quality, information quality dimensions, accounting information systems, accounting Information system adoption.

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Authors: Valentin Florentin Dumitru

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The need to use high volumes of data and the high competition are only two reasons which make necessary the use of information technologies. The objective of our research is to establish the impact of information technologies on the accounting department of the Romanian companies. In order to achieve it, starting from the literature review we made an empirical research based on a questionnaire. We investigated the types of technologies used, the reasons which led to the implementation of certain technologies, the benefits brought by the use of the information technologies, the difficulties brought by the implementation and the future effects of the applications. The conclusions show that there is an evolution in the degree of implementation of the information technologies in the Romanian companies, compared with the results of other studies conducted a few years before.

Keywords: Information technologies, impact, company, Romania, empirical study.

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Authors: Mara Magda Maftei

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The article emphasizes the ideological commitment of the philosopher Emil Cioran. It presents firstly Cioran's works on the theme announced by the title, then the European context that determined the political option of Cioran and a brief analysis of his relationship with History during his French period. The anti- Semitism of Cioran was favored by his attachment to a few philosophers, but also by the European extremist and anti-Semitic context. The article seeks to demonstrate that the philosopher Cioran, known more for his pessimism and nihilism, maintained in time an obsessive relationship with History. His political philosophy is as important as his subjective philosophy, better known than the former.

Keywords: Cioran, French writings, History, Iron Guard

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Authors: Nantida Otakum

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The purposes of the study are to study and to investigate the relationship among exposure, uses and gratifications of television morning news among undergraduate students in Bangkok. This study also compares differences in information exposure, uses and gratifications of television morning news among these students. The research methodology employed a questionnaire as a quantitative method. The respondents were undergraduate students at public and private universities in Bangkok. Totally, 400 usable questionnaires were received. Descriptive and inferential statistics were used in data analysis. The results indicated that information exposure of undergraduate students in Bangkok was at a high level. Students’ uses and gratifications were also at high level. Information exposure was positively correlated with uses and gratifications. Uses of information were positively correlated with satisfaction with information. The results also showed that students with differences in sex and type of university were not significantly different in information exposure, and uses and gratifications.

Keywords: Television Morning News, Information Exposure, Uses and Gratifications.

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Authors: A. Ziya Aktaş

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During the last decade some long lasting changes and developments are shaping the global society. The world is entering a new society which is already named as information or knowledge society. In the paper, information/knowledge society is elaborated first. Starting in the year 2000, European Union has initiated some special projects such as eEurope and eEurope+ and activities such as Bologna Process and Socrates/Erasmus Program . The paper will review these activites in relation with information or knowledge society . Before paper ends with a conclusion, some views relevant to the topic are also presented.

Keywords: Bologna Process, Erasmus/Socrates Program, information/knowledge society , Lisbon objectives.

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Authors: Carlos J. Costa, Manuela Aparício

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In this paper, we present the information life cycle, and analyze the importance of managing the corporate application portfolio across this life cycle. The approach presented here does not correspond just to the extension of the traditional information system development life cycle. This approach is based in the generic life cycle employed in other contexts like manufacturing or marketing. In this paper it is proposed a model of an information system life cycle, supported in the assumption that a system has a limited life. But, this limited life may be extended. This model is also applied in several cases; being reported here two examples of the framework application in a construction enterprise, and in a manufacturing enterprise.

Keywords: Information systems/technology, informatio nsystems life cycle, organization engineering, information economics.

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Authors: Jae Un Jung, Hyun Soo Kim, Doo Hwan Kim

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Quick and qualitative services are not new issues anymore in Logistics but those are still important problems along with cost-cutting. Related to the issues, though advanced information technologies are introduced unceasingly from laboratories, yet there is long way to go for smooth and seamless information flows on physical distribution processes in the industrial field. For the reason, the study aims to seek an advanced information delivery and management strategy through an in-depth case study of a Korea intermodal transportation company. It provides an industrial reference and a way to improve the endemic problems of logistics information systems.

Keywords: Exploratory Study, Overland Logistics, Information Flows, Seamless Connectivity.

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Authors: Oluwatoyin D. Kolawole, Oarabile Mogobe, Lapologang Magole

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Although many factors play a significant role in agricultural production and productivity, the importance of soil fertility cannot be underestimated. The extent to which small farmers are able to manage the fertility of their farmlands is crucial in agricultural development particularly in sub-Saharan Africa (SSA).  This paper assesses the nutrient status of selected farmers’ fields in relation to how government policy addresses the allocation of and access to agricultural inputs (e.g. chemical fertilizers) in a unique social-ecological environment of the Okavango Delta in northern Botswana. It also analyses small farmers and soil scientists’ perceptions about the political economy of integrated soil fertility management (ISFM) in the area. A multi-stage sampling procedure was used to elicit quantitative and qualitative information from 228 farmers and 9 soil researchers through the use of interview schedules and questionnaires, respectively. Knowledge validation workshops and focus group discussions (FGDs) were also used to collect qualitative data from farmers. Thirty-three composite soil samples were collected from 30 farmers’ plots in three farming communities of Makalamabedi, Nokaneng and Mohembo for laboratory analysis. While meeting points exist, farmers and scientists have divergent perspectives on soil fertility management. Laboratory analysis carried out shows that most soils in the wetland and the adjoining dry-land/upland surroundings are low in essential nutrients as well as in cation exchange capacity (CEC). Although results suggest the identification and use of appropriate inorganic fertilizers, the low CEC is an indication that holistic cultural practices, which are beyond mere chemical fertilizations, are critical and more desirable for improved soil health and sustainable livelihoods in the area. Farmers’ age (t= -0.728; p≤0.10); their perceptions about the political economy (t = -0.485; p≤0.01) of ISFM; and their preference for the use of local knowledge in soil fertility management (t = -10.254; p≤0.01) had a significant relationship with how they perceived their involvement in the implementation of ISFM.

Keywords: Access, Botswana, ecology, inputs, Okavango Delta, policy, scientists, small farmers, soil fertility.

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Authors: L. H. Chong, Y. Y. Chen

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Information is increasing in volumes; companies are overloaded with information that they may lose track in getting the intended information. It is a time consuming task to scan through each of the lengthy document. A shorter version of the document which contains only the gist information is more favourable for most information seekers. Therefore, in this paper, we implement a text summarization system to produce a summary that contains gist information of oil and gas news articles. The summarization is intended to provide important information for oil and gas companies to monitor their competitor-s behaviour in enhancing them in formulating business strategies. The system integrated statistical approach with three underlying concepts: keyword occurrences, title of the news article and location of the sentence. The generated summaries were compared with human generated summaries from an oil and gas company. Precision and recall ratio are used to evaluate the accuracy of the generated summary. Based on the experimental results, the system is able to produce an effective summary with the average recall value of 83% at the compression rate of 25%.

Keywords: Information retrieval, text summarization, statistical approach.

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Authors: Shang-Ping Lin, Shi-Hwa Lo, Ho-Li Yang

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Company mergers and acquisitions reached their peak in the twenty-first century. Mergers and acquisitions have become one of the competitive strategies for external growth. In general, it is believed that mergers and acquisitions can create synergies. However, they require complete information technology system and service integration, especially in the banking industry. Much of the research has focused on performance evaluation, shareholder equity allocation, or even the increase of company market value after the merger and acquisition, whereas few scholars have focused on information system integration post merger and acquisition. This study indicates the role of information systems after a merger and acquisition, explaining the benefits of information system integration using a merger and acquisition case in the banking industry as an example. In addition, we discuss factors that affect the performance of information system integration, and utilize system dynamics to interpret the relationship among factors that affect information system integration performance in the banking industry after a merger and acquisition.

Keywords: Merger and Acquisition, Information SystemIntegration, System Dynamics

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Authors: Payam Foroutan Yekta

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The formation of theatre in ancient Greece and the different reasons and arguments about it are still left as an interesting case of discussion, and the origin of the Greek drama is usually sought in the Dionysus Festival. One fundamental element for the transformation of ritual into theatre was the establishment of theatre or places specifically used for performing Greek drama. Despite the theories of social Darwinists in the field of theatre historiography, the present study takes as its point of departure the hypothesis that the procedure of the transformation of Dionysus rituals to theatre has not been an evolutionary one. Our arguments will be based on Michel Foucault’s theory in his seminal book Discipline and Punish, where he holds “power” to be always aiming at the regulation of formless and unpredictable masses in order to predict their movements and behaviours. Thus, it could be argued that by founding theatra, in less than two centuries, Athens’s political system has transformed the primitive, violent and chaotic Dionysus rituals, turning them into theatre in order to control the society as much as possible.

Keywords: Dionysus Rituals, Greek Drama, Theatron, Michel Foucault, Discipline and Punish, Political System.

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Authors: Muhammad Naveed, Yang Caixia

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The need for national space legislation is pivotal, particularly in light of the fact that in recent years space activities have grown immensely both in volume and diversity. Countries are progressively developing capabilities in space exploration and scientific discoveries, market their capabilities to manufacture satellites, provide launch services from their facilities and are looking to privatize and commercialize their space resources. Today, nations are also seeking to comprehend the technological and financial potential of the private sector and are considering to share their financial burdens with them and to limit their exposures to risks, but they are lagging behind in legal framework in this regard. In the perspective of these emerging developments, it is therefore, felt that national space legislation should be enacted with the goal of building and implementing a vibrant and transparent legal framework at the national level to hasten investments and to ensure growth in this capital intensive - highly yield strategic sector. This study looks at (I) the international legal framework that governs space activities; (II) motivation behind making national space laws; and (III) the need for national space legislation. The paper concludes with some recommendations with regards to the conceivable future direction for national space legislation, in particular space empowered sub-areas for countries.

Keywords: International conventions, national legislation, space faring nation, space law.

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Authors: Robert Koch, Mario Golling, Gabi Dreo

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During the last couple of years, the degree of dependence on IT systems has reached a dimension nobody imagined to be possible 10 years ago. The increased usage of mobile devices (e.g., smart phones), wireless sensor networks and embedded devices (Internet of Things) are only some examples of the dependency of modern societies on cyber space. At the same time, the complexity of IT applications, e.g., because of the increasing use of cloud computing, is rising continuously. Along with this, the threats to IT security have increased both quantitatively and qualitatively, as recent examples like STUXNET or the supposed cyber attack on Illinois water system are proofing impressively. Once isolated control systems are nowadays often publicly available - a fact that has never been intended by the developers. Threats to IT systems don’t care about areas of responsibility. Especially with regard to Cyber Warfare, IT threats are no longer limited to company or industry boundaries, administrative jurisdictions or state boundaries. One of the important countermeasures is increased cooperation among the participants especially in the field of Cyber Defence. Besides political and legal challenges, there are technical ones as well. A better, at least partially automated exchange of information is essential to (i) enable sophisticated situational awareness and to (ii) counter the attacker in a coordinated way. Therefore, this publication performs an evaluation of state of the art Intrusion Detection Message Exchange protocols in order to guarantee a secure information exchange between different entities.

Keywords: Cyber Defence, Cyber Warfare, Intrusion Detection Information Exchange, Early Warning Systems, Joint Intrusion Detection, Cyber Conflict

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Authors: C. Schulz-Herzenberg

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Due to the legacy of apartheid segregation South Africa remains a divided society where most voters live in politically homogenous social environments. This paper argues that political discussion within one’s social context plays a primary role in shaping political attitudes and vote choice. Using data from the Comparative National Elections Project 2004 and 2009 South African post-election surveys, the paper explores the extent of social context partisan homogeneity in South Africa and finds that voters are not overly embedded in homogenous social contexts. It then demonstrates the consequences of partisan homogeneity on voting behavior. Homogenous social contexts tend to encourage stronger partisan loyalties and fewer defections in vote choice while voters in more heterogeneous contexts show less consistency in their attitudes and behaviour. Finally, the analysis shows how momentous sociopolitical events at the time of a particular election can change the social context, with important consequences for electoral outcomes.

Keywords: Political communication, social context, South Africa, voting behaviour.

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Authors: Dongmin Cai, Stephen S-T Yau

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Lacking an inherent “natural" dissimilarity measure between objects in categorical dataset presents special difficulties in clustering analysis. However, each categorical attributes from a given dataset provides natural probability and information in the sense of Shannon. In this paper, we proposed a novel method which heuristically converts categorical attributes to numerical values by exploiting such associated information. We conduct an experimental study with real-life categorical dataset. The experiment demonstrates the effectiveness of our approach.

Keywords: Categorical, Clustering, Converting, Information

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Authors: Huda Algharib, Amal Algharib, Hanan Algharib, Ali Mohammad Alqudah

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Image registration is an important topic for many imaging systems and computer vision applications. The standard image registration techniques such as Mutual information/ Normalized mutual information -based methods have a limited performance because they do not consider the spatial information or the relationships between the neighbouring pixels or voxels. In addition, the amount of image noise may significantly affect the registration accuracy. Therefore, this paper proposes an efficient method that explicitly considers the relationships between the adjacent pixels, where the gradient information of the reference and scene images is extracted first, and then the cosine similarity of the extracted gradient information is computed and used to improve the accuracy of the standard normalized mutual information measure. Our experimental results on different data types (i.e. CT, MRI and thermal images) show that the proposed method outperforms a number of image registration techniques in terms of the accuracy.

Keywords: Image registration, mutual information, image gradients, Image transformations.

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Authors: Dimitris Balios, Stefanos Tantos

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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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