Search results for: Chronological and Thematic Information Representation.
2611 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 34302610 Determinants of Students- Intentions to Use a Mobile Messaging Service in Educational Institutions: a Theoretical Model
Authors: Boonlert Watjatrakul
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Mobile marketing through mobile messaging service has highly impressive growth as it enables e-business firms to communicate with their customers effectively. Educational institutions hence start using this service to enhance communication with their students. Previous studies, however, have limited understanding of applying mobile messaging service in education. This study proposes a theoretical model to understand the drivers of students- intentions to use the university-s mobile messaging service. The model indicates that social influence, perceived control and attitudes affect students- intention to use the university-s mobile messaging service. It also provides five antecedents of students- attitudes–perceived utility (information utility, entertainment utility, and social utility), innovativeness, information seeking, transaction specificity (content specificity, sender specificity, and time specificity) and privacy concern. The proposed model enables universities to understand what students concern about the use of a mobile messaging service in universities and handle the service more effectively. The paper discusses the model development and concludes with limitations and implications of the proposed model.Keywords: education, intention, mobile marketing, mobile messaging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16852609 Influence of Online Sports Events on Betting among Nigerian Youth
Authors: B. O. Diyaolu
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The opportunity provided by advances in technology as regard to sports betting is so numerous. Nigerian youth are not left out especially with the use of phones and visit to sports betting outlets. Today, it is more difficult to differentiate a true fan as there are quite a number of them that became fans as a result of betting on live games. This study investigated the influence of online sports events on betting among Nigerian youth. A descriptive survey research design was used and the population consists of all Nigerian youth that engages in betting and lives within the southwest zone of Nigeria. A simple random sampling technique was used to pick three states from the southwest zone of Nigeria. 2500 respondents comprising of males and females were sampled from the three states. A structured questionnaire on Online Sports Event Contribution to Sports Betting (OSECSB) was used. The instrument consists of three sections. Section A seeks information on the demographic data of the respondents. Section B seeks information on online sports events while section C was used to extract information on sports betting. The modified instrument which consists of 14 items has a reliability coefficient of 0.74. The hypothesis was tested at 0.05 significance level. The completed questionnaire was collated, coded, and analyzed using descriptive statistics of frequency counts, percentage and pie chart, and inferential statistics of multiple regressions. The findings of this study revealed that online sports betting is a significant predictor of an increase in sports betting among Nigerian youth. The media and television, as well as globalization and the internet, coupled with social media and various online platforms, have all contributed to the immense increase in sports betting. The increase in the advertisement of the betting platform during live matches, especially football, is becoming more alarming. In most organized international events, the media attention, as well as sponsorship rights, are now been given to one or two betting platforms. There is a need for all stakeholders to put in place school-based intervention programs to reorientate our youth about the consequences of addiction to betting. Such programs must include meta-analyses and emotional control towards sports betting.
Keywords: Betting platform, Nigerian fans, Nigerian youth, sports betting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4462608 A New Traffic Pattern Matching for DDoS Traceback Using Independent Component Analysis
Authors: Yuji Waizumi, Tohru Sato, Yoshiaki Nemoto
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Recently, Denial of Service(DoS) attacks and Distributed DoS(DDoS) attacks which are stronger form of DoS attacks from plural hosts have become security threats on the Internet. It is important to identify the attack source and to block attack traffic as one of the measures against these attacks. In general, it is difficult to identify them because information about the attack source is falsified. Therefore a method of identifying the attack source by tracing the route of the attack traffic is necessary. A traceback method which uses traffic patterns, using changes in the number of packets over time as criteria for the attack traceback has been proposed. The traceback method using the traffic patterns can trace the attack by matching the shapes of input traffic patterns and the shape of output traffic pattern observed at a network branch point such as a router. The traffic pattern is a shapes of traffic and unfalsifiable information. The proposed trace methods proposed till date cannot obtain enough tracing accuracy, because they directly use traffic patterns which are influenced by non-attack traffics. In this paper, a new traffic pattern matching method using Independent Component Analysis(ICA) is proposed.
Keywords: Distributed Denial of Service, Independent Component Analysis, Traffic pattern
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17722607 Information Tree - Establishment of Lifestyle-Based IT Visual Model
Authors: Chiung-Hui Chen
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Traditional service channel is losing its edge due to emerging service technology. To establish interaction with the clients, the service industry is using effective mechanism to give clients direct access to services with emerging technologies. Thus, as service science receives attention, special and unique consumption pattern evolves; henceforth, leading to new market mechanism and influencing attitudes toward life and consumption patterns. The market demand for customized services is thus valued due to the emphasis of personal value, and is gradually changing the demand and supply relationship in the traditional industry. In respect of interior design service, in the process of traditional interior design, a designer converts to a concrete form the concept generated from the ideas and needs dictated by a user (client), by using his/her professional knowledge and drawing tool. The final product is generated through iterations of communication and modification, which is a very time-consuming process. Although this process has been accelerated with the help of computer graphics software today, repeated discussions and confirmations with users are still required to complete the task. In consideration of what is addressed above a space user’s life model is analyzed with visualization technique to create an interaction system modeled after interior design knowledge. The space user document intuitively personal life experience in a model requirement chart, allowing a researcher to analyze interrelation between analysis documents, identify the logic and the substance of data conversion. The repeated data which is documented are then transformed into design information for reuse and sharing. A professional interior designer may sort out the correlation among user’s preference, life pattern and design specification, thus deciding the critical design elements in the process of service design.
Keywords: Information Design, Life Model-Based, Aesthetic Computing, Communication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17192606 Exploring Communities of Practice through Public Health Walks for Nurse Education
Authors: Jacqueline P. Davies
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Introduction: Student nurses must develop skills in observation, communication and reflection as well as public health knowledge from their first year of training. This paper will explain a method developed for students to collect their own findings about public health in urban areas. These areas are both rich in the history of old public health that informs the content of many traditional public health walks, but are also locations where new public health concerns about chronic disease are concentrated. The learning method explained in this paper enables students to collect their own data and write original work as first year students. Examples of their findings will be given. Methodology: In small groups, health care students are instructed to walk in neighbourhoods near to the hospitals they will soon attend as apprentice nurses. On their walks, they wander slowly, engage in conversations, and enter places open to the public. As they drift, they observe with all five senses in the real three dimensional world to collect data for their reflective accounts of old and new public health. They are encouraged to stop for refreshments and taste, as well as look, hear, smell, and touch while on their walk. They reflect as a group and later develop an individual reflective account in which they write up their deep reflections about what they observed on their walk. In preparation for their walk, they are encouraged to look at studies of quality of Life and other neighbourhood statistics as well as undertaking a risk assessment for their walk. Findings: Reflecting on their walks, students apply theoretical concepts around social determinants of health and health inequalities to develop their understanding of communities in the neighbourhoods visited. They write about the treasured historical architecture made of stone, bronze and marble which have outlived those who built them; but also how the streets are used now. The students develop their observations into thematic analyses such as: what we drink as illustrated by the empty coke can tossed into a now disused drinking fountain; the shift in home-life balance illustrated by streets where families once lived over the shop which are now walked by commuters weaving around each other as they talk on their mobile phones; and security on the street, with CCTV cameras placed at regular intervals, signs warning trespasses and barbed wire; but little evidence of local people watching the street. Conclusion: In evaluations of their first year, students have reported the health walk as one of their best experiences. The innovative approach was commended by the UK governing body of nurse education and it received a quality award from the nurse education funding body. This approach to education allows students to develop skills in the real world and write original work.
Keywords: Education, innovation. nursing, urban.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17212605 Streamwise Vorticity in the Wake of a Sliding Bubble
Authors: R. O’Reilly Meehan, D. B. Murray
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In many practical situations, bubbles are dispersed in a liquid phase. Understanding these complex bubbly flows is therefore a key issue for applications such as shell and tube heat exchangers, mineral flotation and oxidation in water treatment. Although a large body of work exists for bubbles rising in an unbounded medium, that of bubbles rising in constricted geometries has received less attention. The particular case of a bubble sliding underneath an inclined surface is common to two-phase flow systems. The current study intends to expand this knowledge by performing experiments to quantify the streamwise flow structures associated with a single sliding air bubble under an inclined surface in quiescent water. This is achieved by means of two-dimensional, two-component particle image velocimetry (PIV), performed with a continuous wave laser and high-speed camera. PIV vorticity fields obtained in a plane perpendicular to the sliding surface show that there is significant bulk fluid motion away from the surface. The associated momentum of the bubble means that this wake motion persists for a significant time before viscous dissipation. The magnitude and direction of the flow structures in the streamwise measurement plane are found to depend on the point on its path through which the bubble enters the plane. This entry point, represented by a phase angle, affects the nature and strength of the vortical structures. This study reconstructs the vorticity field in the wake of the bubble, converting the field at different instances in time to slices of a large-scale wake structure. This is, in essence, Taylor’s ”frozen turbulence” hypothesis. Applying this to the vorticity fields provides a pseudo three-dimensional representation from 2-D data, allowing for a more intuitive understanding of the bubble wake. This study provides insights into the complex dynamics of a situation common to many engineering applications, particularly shell and tube heat exchangers in the nucleate boiling regime.Keywords: Bubbly flow, particle image velocimetry, two-phase flow, wake structures.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19212604 Multidimensional Performance Tracking
Authors: C. Ardil
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In this study, a model, together with a software tool that implements it, has been developed to determine the performance ratings of employees in an organization operating in the information technology sector using the indicators obtained from employees' online study data. Weighted Sum (WS) Method and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method based on multidimensional decision making approach were used in the study. WS and TOPSIS methods provide multidimensional decision making (MDDM) methods that allow all dimensions to be evaluated together considering specific weights, allowing employees to objectively evaluate the problem of online performance tracking. The application of WS and TOPSIS mathematical methods, which can combine alternatives with a large number of dimensions and reach simultaneous solution, has been implemented through an online performance tracking software. In the application of WS and TOPSIS methods, objective dimension weights were calculated by using entropy information (EI) and standard deviation (SD) methods from the data obtained by employees' online performance tracking method, decision matrix was formed by using performance scores for each employee, and a single performance score was calculated for each employee. Based on the calculated performance score, employees were given a performance evaluation decision. The results of Pareto set evidence and comparative mathematical analysis validate that employees' performance preference rankings in WS and TOPSIS methods are closely related. This suggests the compatibility, applicability, and validity of the proposed method to the MDDM problems in which a large number of alternative and dimension types are taken into account. With this study, an objective, realistic, feasible and understandable mathematical method, together with a software tool that implements it has been demonstrated. This is considered to be preferable because of the subjectivity, limitations and high cost of the methods traditionally used in the measurement and performance appraisal in the information technology sector.Keywords: Weighted sum, entropy ınformation, standard deviation, online performance tracking, performance evaluation, performance management, multidimensional decision making.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11102603 Semantically Enriched Web Usage Mining for Personalization
Authors: Suresh Shirgave, Prakash Kulkarni, José Borges
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The continuous growth in the size of the World Wide Web has resulted in intricate Web sites, demanding enhanced user skills and more sophisticated tools to help the Web user to find the desired information. In order to make Web more user friendly, it is necessary to provide personalized services and recommendations to the Web user. For discovering interesting and frequent navigation patterns from Web server logs many Web usage mining techniques have been applied. The recommendation accuracy of usage based techniques can be improved by integrating Web site content and site structure in the personalization process.
Herein, we propose semantically enriched Web Usage Mining method for Personalization (SWUMP), an extension to solely usage based technique. This approach is a combination of the fields of Web Usage Mining and Semantic Web. In the proposed method, we envisage enriching the undirected graph derived from usage data with rich semantic information extracted from the Web pages and the Web site structure. The experimental results show that the SWUMP generates accurate recommendations and is able to achieve 10-20% better accuracy than the solely usage based model. The SWUMP addresses the new item problem inherent to solely usage based techniques.
Keywords: Prediction, Recommendation, Semantic Web Usage Mining, Web Usage Mining.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30232602 Automatic Extraction of Roads from High Resolution Aerial and Satellite Images with Heavy Noise
Authors: Yan Li, Ronald Briggs
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Aerial and satellite images are information rich. They are also complex to analyze. For GIS systems, many features require fast and reliable extraction of roads and intersections. In this paper, we study efficient and reliable automatic extraction algorithms to address some difficult issues that are commonly seen in high resolution aerial and satellite images, nonetheless not well addressed in existing solutions, such as blurring, broken or missing road boundaries, lack of road profiles, heavy shadows, and interfering surrounding objects. The new scheme is based on a new method, namely reference circle, to properly identify the pixels that belong to the same road and use this information to recover the whole road network. This feature is invariable to the shape and direction of roads and tolerates heavy noise and disturbances. Road extraction based on reference circles is much more noise tolerant and flexible than the previous edge-detection based algorithms. The scheme is able to extract roads reliably from images with complex contents and heavy obstructions, such as the high resolution aerial/satellite images available from Google maps.
Keywords: Automatic road extraction, Image processing, Feature extraction, GIS update, Remote sensing, Geo-referencing
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17012601 Parkinsons Disease Classification using Neural Network and Feature Selection
Authors: Anchana Khemphila, Veera Boonjing
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In this study, the Multi-Layer Perceptron (MLP)with Back-Propagation learning algorithm are used to classify to effective diagnosis Parkinsons disease(PD).It-s a challenging problem for medical community.Typically characterized by tremor, PD occurs due to the loss of dopamine in the brains thalamic region that results in involuntary or oscillatory movement in the body. A feature selection algorithm along with biomedical test values to diagnose Parkinson disease.Clinical diagnosis is done mostly by doctor-s expertise and experience.But still cases are reported of wrong diagnosis and treatment. Patients are asked to take number of tests for diagnosis.In many cases,not all the tests contribute towards effective diagnosis of a disease.Our work is to classify the presence of Parkinson disease with reduced number of attributes.Original,22 attributes are involved in classify.We use Information Gain to determine the attributes which reduced the number of attributes which is need to be taken from patients.The Artificial neural networks is used to classify the diagnosis of patients.Twenty-Two attributes are reduced to sixteen attributes.The accuracy is in training data set is 82.051% and in the validation data set is 83.333%.
Keywords: Data mining, classification, Parkinson disease, artificial neural networks, feature selection, information gain.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37782600 Influence of Ambiguity Cluster on Quality Improvement in Image Compression
Authors: Safaa Al-Ali, Ahmad Shahin, Fadi Chakik
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Image coding based on clustering provides immediate access to targeted features of interest in a high quality decoded image. This approach is useful for intelligent devices, as well as for multimedia content-based description standards. The result of image clustering cannot be precise in some positions especially on pixels with edge information which produce ambiguity among the clusters. Even with a good enhancement operator based on PDE, the quality of the decoded image will highly depend on the clustering process. In this paper, we introduce an ambiguity cluster in image coding to represent pixels with vagueness properties. The presence of such cluster allows preserving some details inherent to edges as well for uncertain pixels. It will also be very useful during the decoding phase in which an anisotropic diffusion operator, such as Perona-Malik, enhances the quality of the restored image. This work also offers a comparative study to demonstrate the effectiveness of a fuzzy clustering technique in detecting the ambiguity cluster without losing lot of the essential image information. Several experiments have been carried out to demonstrate the usefulness of ambiguity concept in image compression. The coding results and the performance of the proposed algorithms are discussed in terms of the peak signal-tonoise ratio and the quantity of ambiguous pixels.Keywords: Ambiguity Cluster, Anisotropic Diffusion, Fuzzy Clustering, Image Compression.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15692599 Multilevel Activation Functions For True Color Image Segmentation Using a Self Supervised Parallel Self Organizing Neural Network (PSONN) Architecture: A Comparative Study
Authors: Siddhartha Bhattacharyya, Paramartha Dutta, Ujjwal Maulik, Prashanta Kumar Nandi
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The paper describes a self supervised parallel self organizing neural network (PSONN) architecture for true color image segmentation. The proposed architecture is a parallel extension of the standard single self organizing neural network architecture (SONN) and comprises an input (source) layer of image information, three single self organizing neural network architectures for segmentation of the different primary color components in a color image scene and one final output (sink) layer for fusion of the segmented color component images. Responses to the different shades of color components are induced in each of the three single network architectures (meant for component level processing) by applying a multilevel version of the characteristic activation function, which maps the input color information into different shades of color components, thereby yielding a processed component color image segmented on the basis of the different shades of component colors. The number of target classes in the segmented image corresponds to the number of levels in the multilevel activation function. Since the multilevel version of the activation function exhibits several subnormal responses to the input color image scene information, the system errors of the three component network architectures are computed from some subnormal linear index of fuzziness of the component color image scenes at the individual level. Several multilevel activation functions are employed for segmentation of the input color image scene using the proposed network architecture. Results of the application of the multilevel activation functions to the PSONN architecture are reported on three real life true color images. The results are substantiated empirically with the correlation coefficients between the segmented images and the original images.
Keywords: Colour image segmentation, fuzzy set theory, multi-level activation functions, parallel self-organizing neural network.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20222598 Multi-VSS Scheme by Shifting Random Grids
Authors: Joy Jo-Yi Chang, Justie Su-Tzu Juan
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Visual secret sharing (VSS) was proposed by Naor and Shamir in 1995. Visual secret sharing schemes encode a secret image into two or more share images, and single share image can’t obtain any information about the secret image. When superimposes the shares, it can restore the secret by human vision. Due to the traditional VSS have some problems like pixel expansion and the cost of sophisticated. And this method only can encode one secret image. The schemes of encrypting more secret images by random grids into two shares were proposed by Chen et al. in 2008. But when those restored secret images have much distortion, those schemes are almost limited in decoding. In the other words, if there is too much distortion, we can’t encrypt too much information. So, if we can adjust distortion to very small, we can encrypt more secret images. In this paper, four new algorithms which based on Chang et al.’s scheme be held in 2010 are proposed. First algorithm can adjust distortion to very small. Second algorithm distributes the distortion into two restored secret images. Third algorithm achieves no distortion for special secret images. Fourth algorithm encrypts three secret images, which not only retain the advantage of VSS but also improve on the problems of decoding.
Keywords: Visual cryptography, visual secret sharing, random grids, multiple, secret image sharing
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15262597 Palmprint Recognition by Wavelet Transform with Competitive Index and PCA
Authors: Deepti Tamrakar, Pritee Khanna
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This manuscript presents, palmprint recognition by combining different texture extraction approaches with high accuracy. The Region of Interest (ROI) is decomposed into different frequencytime sub-bands by wavelet transform up-to two levels and only the approximate image of two levels is selected, which is known as Approximate Image ROI (AIROI). This AIROI has information of principal lines of the palm. The Competitive Index is used as the features of the palmprint, in which six Gabor filters of different orientations convolve with the palmprint image to extract the orientation information from the image. The winner-take-all strategy is used to select dominant orientation for each pixel, which is known as Competitive Index. Further, PCA is applied to select highly uncorrelated Competitive Index features, to reduce the dimensions of the feature vector, and to project the features on Eigen space. The similarity of two palmprints is measured by the Euclidean distance metrics. The algorithm is tested on Hong Kong PolyU palmprint database. Different AIROI of different wavelet filter families are also tested with the Competitive Index and PCA. AIROI of db7 wavelet filter achievs Equal Error Rate (EER) of 0.0152% and Genuine Acceptance Rate (GAR) of 99.67% on the palm database of Hong Kong PolyU.Keywords: DWT, EER, Euclidean Distance, Gabor filter, PCA, ROI.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17402596 Effectual Reversible Watermarking Method for Hide the Patient Details in Brain Tumor Image
Authors: K. Amudha, C. Nelson Kennedy Babu, S. Balu
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The security of the medical images and its related data is the major research area which is to be concentrated in today’s era. Security in the medical image indicates that the physician may hide patients’ related data in the medical image and transfer it safely to a defined location using reversible watermarking. Many reversible watermarking methods had proposed over the decade. This paper enhances the security level in brain tumor images to hide the patient’s detail, which has to be conferred with other physician’s suggestions. The details or the information will be hidden in Non-ROI area of the image by using the block cipher algorithm. The block cipher uses different keys to extract the details that are difficult for the intruder to detect all the keys and to spot the details, which are the key advantage of this method. The ROI is the tumor area and Non-ROI is the area rest of ROI. The Non-ROI should not be spoiled in any cause and the details in the Non-ROI should be extracted correctly. The reversible watermarking method proposed in this paper performs well when compared to existing methods in the process of extraction of an original image and providing information security.Keywords: Brain tumor images, Block Cipher, Reversible watermarking, ROI.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13372595 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework
Authors: Shibly Abdullah
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This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.
Keywords: Accounting, Islamic accounting, conventional accounting, corporate reporting.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35512594 The Libyan Accounting Profession
Authors: Bubaker F. Shareia
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The aim of this paper is to trace the historical development of the accounting profession in Libya, in order to identify challenges facing the profession as the country moves from a closed to emerging economy. The study is based on a literature review and archival research. Accounting information has a vital role to play in the achievement of economic goals in developing and emerging economies, but a well qualified accounting profession is required. In the context of institutional instability and unique cultural factors, the accounting profession in Libya faces educational and legal challenges if it is to achieve its potential in assisting the country to reach its economic goals. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of historic factors on the accounting profession in emerging economies. Centrally planned economies require a body of well trained professional accountants if they are to emerge onto the global economic arena. Studies on the accounting profession have focused primarily on those in developed economies, where the need for meaningful accounting information for decision making is taken for granted and there is a well trained, professional workforce. This study of the profession in an emerging economy highlights the efforts that will be needed to ensure the contribution of the profession to the economic wellbeing of other emerging economies.
Keywords: Accounting profession, developing countries, culture, planned economy, emerging economy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35012593 Telecommunications Access, Social Capital and Sustainable Development
Authors: Susan.Bandias
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This paper examines the role of telecommunications in sustainable development of urban, rural and remote communities in the Northern Territory of Australia through the theoretical lens of Social Capital. Social Capital is a relatively new construct and is rapidly gaining interest among policy makers, politicians and researchers as a means to both describe and understand social and economic development. Increasingly, the concept of Social Capital, as opposed to the traditional economic indicators, is seen as a more accurate measure of well-being. Whilst the essence of Social Capital is quality social relations, the concept intersects with telecommunications and Information Communications Technology (ICT) in a number of ways. The potential of ICT to disseminate information quickly, to reach vast numbers of people simultaneously and to include the previously excluded, is immense. However, the exact nature of the relationship is not clearly defined. This paper examines the nexus between social relations of mutual benefit, telecommunications access and sustainable development. A mixed methodological approach was used to test the hypothesis that No relationship exists between Social Capital and access to telecommunications services and facilities. Four communities, which included two urban, a rural and a remote Indigenous community in the Northern Territory of Australia are the focus of this research paper.
Keywords: Indigenous disadvantage, Social Capital, sustainable development, telecommunications.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16382592 Theoretical Analysis of Capacities in Dynamic Spatial Multiplexing MIMO Systems
Authors: Imen Sfaihi, Noureddine Hamdi
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In this paper, we investigate the study of techniques for scheduling users for resource allocation in the case of multiple input and multiple output (MIMO) packet transmission systems. In these systems, transmit antennas are assigned to one user or dynamically to different users using spatial multiplexing. The allocation of all transmit antennas to one user cannot take full advantages of multi-user diversity. Therefore, we developed the case when resources are allocated dynamically. At each time slot users have to feed back their channel information on an uplink feedback channel. Channel information considered available in the schedulers is the zero forcing (ZF) post detection signal to interference plus noise ratio. Our analysis study concerns the round robin and the opportunistic schemes. In this paper, we present an overview and a complete capacity analysis of these schemes. The main results in our study are to give an analytical form of system capacity using the ZF receiver at the user terminal. Simulations have been carried out to validate all proposed analytical solutions and to compare the performance of these schemes.Keywords: MIMO, scheduling, ZF receiver, spatial multiplexing, round robin scheduling, opportunistic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13172591 Sensor Network Based Emergency Response and Navigation Support Architecture
Authors: Dilusha Weeraddana, Ashanie Gunathillake, Samiru Gayan
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In an emergency, combining Wireless Sensor Network's data with the knowledge gathered from various other information sources and navigation algorithms, could help safely guide people to a building exit while avoiding the risky areas. This paper presents an emergency response and navigation support architecture for data gathering, knowledge manipulation, and navigational support in an emergency situation. At normal state, the system monitors the environment. When an emergency event detects, the system sends messages to first responders and immediately identifies the risky areas from safe areas to establishing escape paths. The main functionalities of the system include, gathering data from a wireless sensor network which is deployed in a multi-story indoor environment, processing it with information available in a knowledge base, and sharing the decisions made, with first responders and people in the building. The proposed architecture will act to reduce risk of losing human lives by evacuating people much faster with least congestion in an emergency environment.
Keywords: Emergency response, Firefighters, Navigation, Wireless sensor network.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20052590 Numerical Analysis of Thermal Conductivity of Non-Charring Material Ablation Carbon-Carbon and Graphite with Considering Chemical Reaction Effects, Mass Transfer and Surface Heat Transfer
Authors: H. Mohammadiun, A. Kianifar, A. Kargar
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Nowadays, there is little information, concerning the heat shield systems, and this information is not completely reliable to use in so many cases. for example, the precise calculation cannot be done for various materials. In addition, the real scale test has two disadvantages: high cost and low flexibility, and for each case we must perform a new test. Hence, using numerical modeling program that calculates the surface recession rate and interior temperature distribution is necessary. Also, numerical solution of governing equation for non-charring material ablation is presented in order to anticipate the recession rate and the heat response of non-charring heat shields. the governing equation is nonlinear and the Newton- Rafson method along with TDMA algorithm is used to solve this nonlinear equation system. Using Newton- Rafson method for solving the governing equation is one of the advantages of the solving method because this method is simple and it can be easily generalized to more difficult problems. The obtained results compared with reliable sources in order to examine the accuracy of compiling code.Keywords: Ablation rate, surface recession, interior temperaturedistribution, non charring material ablation, Newton Rafson method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18972589 Estimation of Forest Fire Emission in Thailand by Using Remote Sensing Information
Authors: A. Junpen, S. Garivait, S. Bonnet, A. Pongpullponsak
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The forest fires in Thailand are annual occurrence which is the cause of air pollutions. This study intended to estimate the emission from forest fire during 2005-2009 using MODerateresolution Imaging Spectro-radiometer (MODIS) sensor aboard the Terra and Aqua satellites, experimental data, and statistical data. The forest fire emission is estimated using equation established by Seiler and Crutzen in 1982. The spatial and temporal variation of forest fire emission is analyzed and displayed in the form of grid density map. From the satellite data analysis suggested between 2005 and 2009, the number of fire hotspots occurred 86,877 fire hotspots with a significant highest (more than 80% of fire hotspots) in the deciduous forest. The peak period of the forest fire is in January to May. The estimation on the emissions from forest fires during 2005 to 2009 indicated that the amount of CO, CO2, CH4, and N2O was about 3,133,845 tons, 47,610.337 tons, 204,905 tons, and 6,027 tons, respectively, or about 6,171,264 tons of CO2eq. They also emitted 256,132 tons of PM10. The year 2007 was found to be the year when the emissions were the largest. Annually, March is the period that has the maximum amount of forest fire emissions. The areas with high density of forest fire emission were the forests situated in the northern, the western, and the upper northeastern parts of the country.
Keywords: Emissions, Forest fire, Remote sensing information.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21942588 Thai Halal Products Brand Tips
Authors: Pibool Waijittragum
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The purpose of this research is to analyze the marketing strategies of Thai Halal products which related to the way of life for Thai Muslims. The expected benefit is the marketing strategy for brand building process for Halal products in Thailand. 4 elements of marketing strategies which necessary for the brand identity creation is the research framework: consists of Attributes, Benefits, Values and Personality. The research methodology was applied using qualitative and quantitative; 19 marketing experts with dynamic roles in Thai consumer products were interviewed. In addition, a field survey of 122 Thai Muslims selected from 175 Muslim communities in Bangkok was studied. Data analysis will be according to 5 categories of Thai Halal product: 1) Meat 2) Vegetable and Fruits 3) Instant foods and Garnishing ingredient 4) Beverages, Desserts and Snacks 5) Hygienic daily products; such as soap, shampoo and body lotion.
Keywords: Marketing strategies, Product identity, Branding, Thai Halal products.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22602587 Improving the Elder-s Quality of Life with Smart Television Based Services
Authors: Van-Quang Trinh, Gi-Soo Chung, Hee-Cheol Kim
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The increasing number of senior population gradually causes to demand the use of information and communication technology for their satisfactory lives. This paper presents the development of an integrated TV based system which offers an opportunity to provide value added services to a large number of elderly citizens, and thus helps improve their quality of life. The design philosophy underlying this paper is to fulfill both technological and human aspects. The balance between these two dimensions has been currently stressed as a crucial element for the design of usable systems in real use, particularly to the elderly who have physical and mental decline. As the first step to achieve it, we have identified human and social factors that affect the elder-s quality of life by a literature review, and based on them, build four fundamental services: information, healthcare, learning and social network services. Secondly, the system architecture, employed technologies and the elderly-friendly system design considerations are presented. This reflects technological and human perspectives in terms of the system design. Finally, we describe some scenarios that illustrate the potentiality of the proposed system to improve elderly people-s quality of life.Keywords: Elderly people, human computer interaction, quality of life, smart television, user-centered system design
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20552586 A Study of the Views of Information Technologies Teachers Regarding In-Service Training
Authors: Halit Arslan, Ismail Sahin, Ahmet Oguz Akturk, Ismail Celik
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Today, the means of following the developments in the area of science and technology is to keep up with the pace of the advancements in this area. As is in every profession, apart from their personal efforts, the training of teachers in the period after they start their careers is only possible through in-service training. The aim of the present study is to determine the views of Information Technologies (IT) teachers regarding the in-service training courses organized by the Ministry of National Education. In this study, in which quantitative research methods and techniques were employed, the views of 196 IT teachers were collected by using the “Views on In-service Training” questionnaire developed by the authors of the paper. Independent groups t-test was used to determine whether the views of IT teachers regarding in-service training differed depending on gender, age and professional seniority. One-way analysis of variance (ANOVA) was used to investigate whether the views of IT teachers regarding in-service training differed depending on the number of in-service training courses they joined and the type of inservice training course they wanted to take. According to the findings obtained in the study, the views of IT teachers on in-service training did not show a significant difference depending on gender and age, whereas those views differed depending on professional seniority, the number of in-service training courses they joined and the type of inservice training course they wanted to take.
Keywords: In-service training, IT teachers, professional development, personal development.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16482585 Quad Tree Decomposition Based Analysis of Compressed Image Data Communication for Lossy and Lossless Using WSN
Authors: N. Muthukumaran, R. Ravi
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The Quad Tree Decomposition based performance analysis of compressed image data communication for lossy and lossless through wireless sensor network is presented. Images have considerably higher storage requirement than text. While transmitting a multimedia content there is chance of the packets being dropped due to noise and interference. At the receiver end the packets that carry valuable information might be damaged or lost due to noise, interference and congestion. In order to avoid the valuable information from being dropped various retransmission schemes have been proposed. In this proposed scheme QTD is used. QTD is an image segmentation method that divides the image into homogeneous areas. In this proposed scheme involves analysis of parameters such as compression ratio, peak signal to noise ratio, mean square error, bits per pixel in compressed image and analysis of difficulties during data packet communication in Wireless Sensor Networks. By considering the above, this paper is to use the QTD to improve the compression ratio as well as visual quality and the algorithm in MATLAB 7.1 and NS2 Simulator software tool.
Keywords: Image compression, Compression Ratio, Quad tree decomposition, Wireless sensor networks, NS2 simulator.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23912584 The Profitability Management Mechanism of Leather Industry-Based on the Activity-Based Benefit Approach
Authors: Mei-Fang Wu, Shu-Li Wang, Tsung-Yueh Lu, Feng-Tsung Cheng
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Strengthening core competitiveness is the main goal of enterprises in a fierce competitive environment. Accurate cost information is a great help for managers in dealing with operation strategies. This paper establishes a profitability management mechanism that applies the Activity-Based Benefit approach (ABBA) to solve the profitability for each customer from the market. ABBA provides financial and non-financial information for the operation, but also indicates what resources have expired in the operational process. The customer profit management model shows the level of profitability of each customer for the company. The empirical data were gathered from a case company operating in the leather industry in Taiwan. The research findings indicate that 30% of customers create little profit for the company as a result of asking for over 5% of sales discounts. Those customers ask for sales discount because of color differences of leather products. This paper provides a customer’s profitability evaluation mechanism to help enterprises to greatly improve operating effectiveness and promote operational activity efficiency and overall operation profitability.
Keywords: Activity-based benefit approach, customer profit analysis, leather industry, profitability management mechanism.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9552583 Medical Knowledge Management in Healthcare Industry
Authors: B. Stroetmann, A. Aisenbrey
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The Siemens Healthcare Sector is one of the world's largest suppliers to the healthcare industry and a trendsetter in medical imaging and therapy, laboratory diagnostics, medical information technology, and hearing aids. Siemens offers its customers products and solutions for the entire range of patient care from a single source – from prevention and early detection to diagnosis, and on to treatment and aftercare. By optimizing clinical workflows for the most common diseases, Siemens also makes healthcare faster, better, and more cost effective. The optimization of clinical workflows requires a multidisciplinary focus and a collaborative approach of e.g. medical advisors, researchers and scientists as well as healthcare economists. This new form of collaboration brings together experts with deep technical experience, physicians with specialized medical knowledge as well as people with comprehensive knowledge about health economics. As Charles Darwin is often quoted as saying, “It is neither the strongest of the species that survive, nor the most intelligent, but the one most responsive to change," We believe that those who can successfully manage this change will emerge as winners, with valuable competitive advantage. Current medical information and knowledge are some of the core assets in the healthcare industry. The main issue is to connect knowledge holders and knowledge recipients from various disciplines efficiently in order to spread and distribute knowledge.Keywords: Business Excellence, Clinical Knowledge, Knowledge Management, Knowledge Services, Learning Organizations, Trust.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31672582 Designing a Framework for Network Security Protection
Authors: Eric P. Jiang
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As the Internet continues to grow at a rapid pace as the primary medium for communications and commerce and as telecommunication networks and systems continue to expand their global reach, digital information has become the most popular and important information resource and our dependence upon the underlying cyber infrastructure has been increasing significantly. Unfortunately, as our dependency has grown, so has the threat to the cyber infrastructure from spammers, attackers and criminal enterprises. In this paper, we propose a new machine learning based network intrusion detection framework for cyber security. The detection process of the framework consists of two stages: model construction and intrusion detection. In the model construction stage, a semi-supervised machine learning algorithm is applied to a collected set of network audit data to generate a profile of normal network behavior and in the intrusion detection stage, input network events are analyzed and compared with the patterns gathered in the profile, and some of them are then flagged as anomalies should these events are sufficiently far from the expected normal behavior. The proposed framework is particularly applicable to the situations where there is only a small amount of labeled network training data available, which is very typical in real world network environments.Keywords: classification, data analysis and mining, network intrusion detection, semi-supervised learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1795