Search results for: Information Technology
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5701

Search results for: Information Technology

3541 Fuzzy C-Means Clustering for Biomedical Documents Using Ontology Based Indexing and Semantic Annotation

Authors: S. Logeswari, K. Premalatha

Abstract:

Search is the most obvious application of information retrieval. The variety of widely obtainable biomedical data is enormous and is expanding fast. This expansion makes the existing techniques are not enough to extract the most interesting patterns from the collection as per the user requirement. Recent researches are concentrating more on semantic based searching than the traditional term based searches. Algorithms for semantic searches are implemented based on the relations exist between the words of the documents. Ontologies are used as domain knowledge for identifying the semantic relations as well as to structure the data for effective information retrieval. Annotation of data with concepts of ontology is one of the wide-ranging practices for clustering the documents. In this paper, indexing based on concept and annotation are proposed for clustering the biomedical documents. Fuzzy c-means (FCM) clustering algorithm is used to cluster the documents. The performances of the proposed methods are analyzed with traditional term based clustering for PubMed articles in five different diseases communities. The experimental results show that the proposed methods outperform the term based fuzzy clustering.

Keywords: MeSH Ontology, Concept Indexing, Annotation, semantic relations, Fuzzy c-means.

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3540 Development and Usability Assessment of a Connected Resistance Exercise Band Application for Strength-Monitoring

Authors: J. A. Batsis, G. G. Boateng, L. M. Seo, C. L. Petersen, K. L. Fortuna, E. V. Wechsler, R. J. Peterson, S. B. Cook, D. Pidgeon, R. S. Dokko, R. J. Halter, D. F. Kotz

Abstract:

Resistance exercise bands are a core component of any physical activity strengthening program. Strength training can mitigate the development of sarcopenia, the loss of muscle mass or strength and function with aging. Yet, the adherence of such behavioral exercise strategies in a home-based setting are fraught with issues of monitoring and compliance. Our group developed a Bluetooth-enabled resistance exercise band capable of transmitting data to an open-source platform. In this work, we developed an application to capture this information in real-time, and conducted three usability studies in two mixed-aged groups of participants (n=6 each) and a group of older adults with obesity participating in a weight-loss intervention (n=20). The system was favorable, acceptable and provided iterative information that could assist in future deployment on ubiquitous platforms. Our formative work provides the foundation to deliver home-based monitoring interventions in a high-risk, older adult population.

Keywords: Application, mHealth, older adult, resistance exercise band, sarcopenia.

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3539 Types of Epilepsies and Findings EEG- LORETA about Epilepsy

Authors: Leila Maleki, Ahmad Esmali Kooraneh, Hossein Taghi Derakhshi

Abstract:

Neural activity in the human brain starts from the early stages of prenatal development. This activity or signals generated by the brain are electrical in nature and represent not only the brain function but also the status of the whole body. At the present moment, three methods can record functional and physiological changes within the brain with high temporal resolution of neuronal interactions at the network level: the electroencephalogram (EEG), the magnet oencephalogram (MEG), and functional magnetic resonance imaging (fMRI); each of these has advantages and shortcomings. EEG recording with a large number of electrodes is now feasible in clinical practice. Multichannel EEG recorded from the scalp surface provides very valuable but indirect information about the source distribution. However, deep electrode measurements yield more reliable information about the source locations intracranial recordings and scalp EEG are used with the source imaging techniques to determine the locations and strengths of the epileptic activity. As a source localization method, Low Resolution Electro-Magnetic Tomography (LORETA) is solved for the realistic geometry based on both forward methods, the Boundary Element Method (BEM) and the Finite Difference Method (FDM). In this paper, we review the findings EEG- LORETA about epilepsy.

Keywords: Epilepsy, EEG, EEG- Loreta, loreta analysis.

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3538 Problems and Prospects of Agricultural Biotechnology in Nigeria’s Developing Economy

Authors: Samson Abayomi Olasoju, Olufemi Adekunle, Titilope Edun, Johnson Owoseni

Abstract:

Science offers opportunities for revolutionizing human activities, enriched by input from scientific research and technology. Biotechnology is a major force for development in developing countries such as Nigeria. It is found to contribute to solving human problems like water and food insecurity that impede national development and threaten peace wherever it is applied. This review identified the problems of agricultural biotechnology in Nigeria. On the part of rural farmers, there is a lack of adequate knowledge or awareness of biotechnology despite the fact that they constitute the bulk of Nigerian farmers. On part of the government, the problems include: lack of adequate implementation of government policy on bio-safety and genetically modified products, inadequate funding of education as well as research and development of products related to biotechnology. Other problems include: inadequate infrastructures (including laboratory), poor funding and lack of national strategies needed for development and running of agricultural biotechnology. In spite of all the challenges associated with agricultural biotechnology, its prospects still remain great if Nigeria is to meet with the food needs of the country’s ever increasing population. The introduction of genetically engineered products will lead to the high productivity needed for commercialization and food security. Insect, virus and other related diseases resistant crops and livestock are another viable area of contribution of biotechnology to agricultural production. In conclusion, agricultural biotechnology will not only ensure food security, but, in addition, will ensure that the local farmers utilize appropriate technology needed for large production, leading to the prosperity of the farmers and national economic growth, provided government plays its role of adequate funding and good policy implementation.

Keywords: Biosafety, biotechnology, food security, genetic engineering, genetic modification.

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3537 Advantages of Neural Network Based Air Data Estimation for Unmanned Aerial Vehicles

Authors: Angelo Lerro, Manuela Battipede, Piero Gili, Alberto Brandl

Abstract:

Redundancy requirements for UAV (Unmanned Aerial Vehicle) are hardly faced due to the generally restricted amount of available space and allowable weight for the aircraft systems, limiting their exploitation. Essential equipment as the Air Data, Attitude and Heading Reference Systems (ADAHRS) require several external probes to measure significant data as the Angle of Attack or the Sideslip Angle. Previous research focused on the analysis of a patented technology named Smart-ADAHRS (Smart Air Data, Attitude and Heading Reference System) as an alternative method to obtain reliable and accurate estimates of the aerodynamic angles. This solution is based on an innovative sensor fusion algorithm implementing soft computing techniques and it allows to obtain a simplified inertial and air data system reducing external devices. In fact, only one external source of dynamic and static pressures is needed. This paper focuses on the benefits which would be gained by the implementation of this system in UAV applications. A simplification of the entire ADAHRS architecture will bring to reduce the overall cost together with improved safety performance. Smart-ADAHRS has currently reached Technology Readiness Level (TRL) 6. Real flight tests took place on ultralight aircraft equipped with a suitable Flight Test Instrumentation (FTI). The output of the algorithm using the flight test measurements demonstrates the capability for this fusion algorithm to embed in a single device multiple physical and virtual sensors. Any source of dynamic and static pressure can be integrated with this system gaining a significant improvement in terms of versatility.

Keywords: Neural network, aerodynamic angles, virtual sensor, unmanned aerial vehicle, air data system, flight test.

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3536 Public Transport Planning System by Dijkstra Algorithm: Case Study Bangkok Metropolitan Area

Authors: Pimploi Tirastittam, Phutthiwat Waiyawuththanapoom

Abstract:

Nowadays the promotion of the public transportation system in the Bangkok Metropolitan Area is increased such as the “Free Bus for Thai Citizen” Campaign and the prospect of the several MRT       routes to increase the convenient and comfortable to the Bangkok Metropolitan area citizens. But citizens do not make full use of them it because the citizens are lack of the data and information and also the confident to the public transportation system of Thailand especially in the time and safety aspects. This research is the Public Transport Planning System by Dijkstra Algorithm: Case Study Bangkok Metropolitan Area by focusing on buses, BTS and MRT schedules/routes to give the most information to passengers. They can choose the way and the routes easily by using Dijkstra STAR Algorithm of Graph Theory which also shows the fare of the trip. This Application was evaluated by 30 normal users to find the mean and standard deviation of the developed system. Results of the evaluation showed that system is at a good level of satisfaction (4.20 and 0.40). From these results we can conclude that the system can be used properly and effectively according to the objective.

Keywords: Dijkstra Algorithm, Graph Theory, Shortest Route, Public Transport, Bangkok Metropolitan Area.

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3535 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

Abstract:

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.

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3534 Determinants of Students- Intentions to Use a Mobile Messaging Service in Educational Institutions: a Theoretical Model

Authors: Boonlert Watjatrakul

Abstract:

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.

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3533 A New Traffic Pattern Matching for DDoS Traceback Using Independent Component Analysis

Authors: Yuji Waizumi, Tohru Sato, Yoshiaki Nemoto

Abstract:

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

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3532 A Novel Security Framework for the Web System

Authors: J. P. Dubois, P. G. Jreije

Abstract:

In this paper, a framework is presented trying to make the most secure web system out of the available generic and web security technology which can be used as a guideline for organizations building their web sites. The framework is designed to provide necessary security services, to address the known security threats, and to provide some cover to other security problems especially unknown threats. The requirements for the design are discussed which guided us to the design of secure web system. The designed security framework is then simulated and various quality of service (QoS) metrics are calculated to measure the performance of this system.

Keywords: Web Security, Internet Voting, Firewall, QoS, Latency, Utilization, Throughput.

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3531 Estimating Localization Network Node Positions with a Multi-Robot System

Authors: Mikko Elomaa, Aarne Halme

Abstract:

A novel method using bearing-only SLAM to estimate node positions of a localization network is proposed. A group of simple robots are used to estimate the position of each node. Each node has a unique ID, which it can communicate to a robot close by. Initially the node IDs and positions are unknown. A case example using RFID technology in the localization network is introduced.

Keywords: Localization network, Multi-robot, RFID, SLAM

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3530 A Novel Optimized JTAG Interface Circuit Design

Authors: Chenguang Guo, Lei Chen, Yanlong Zhang

Abstract:

This paper describes a novel optimized JTAG interface circuit between a JTAG controller and target IC. Being able to access JTAG using only one or two pins, this circuit does not change the original boundary scanning test frequency of target IC. Compared with the traditional JTAG interface which based on IEEE std. 1149.1, this reduced pin technology is more applicability in pin limited devices, and it is easier to control the scale of target IC for the designer.

Keywords: Boundary scan, JTAG interface, Test frequency, Reduced pin

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3529 Home Education in the Australian Context

Authors: A. Karaali

Abstract:

This paper will seek to clarify important key terms such as home schooling and home education as well as the legalities attached to such terms. It will reflect on the recent proposed changes to terminology in NSW, Australia. The various pedagogical approaches to home education will be explored including their prominence in the Australian context. There is a strong focus on literature from Australia. The historical background of home education in Australia will be explained as well as the difference between distance education and home education. The future of home education in Australia will be discussed.

Keywords: Alternative education, e-learning, home education, home schooling, online resources, technology.

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3528 Semantically Enriched Web Usage Mining for Personalization

Authors: Suresh Shirgave, Prakash Kulkarni, José Borges

Abstract:

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.

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3527 Automatic Extraction of Roads from High Resolution Aerial and Satellite Images with Heavy Noise

Authors: Yan Li, Ronald Briggs

Abstract:

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

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3526 Parkinsons Disease Classification using Neural Network and Feature Selection

Authors: Anchana Khemphila, Veera Boonjing

Abstract:

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.

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3525 Influence of Ambiguity Cluster on Quality Improvement in Image Compression

Authors: Safaa Al-Ali, Ahmad Shahin, Fadi Chakik

Abstract:

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.

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3524 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

Abstract:

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.

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3523 Multi-VSS Scheme by Shifting Random Grids

Authors: Joy Jo-Yi Chang, Justie Su-Tzu Juan

Abstract:

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

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3522 Palmprint Recognition by Wavelet Transform with Competitive Index and PCA

Authors: Deepti Tamrakar, Pritee Khanna

Abstract:

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.

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3521 A Continuous Time Sigma Delta Modulators Using CMOS Current Conveyors

Authors: E. Farshidi, N. Ahmadpoor

Abstract:

In this paper, a alternative structure method for continuous time sigma delta modulator is presented. In this modulator for implementation of integrators in loop filter second generation current conveyors are employed. The modulator is designed in CMOS technology and features low power consumption (<2.8mW), low supply voltage (±1.65), wide dynamic range (>65db), and with 180khZ bandwidth. Simulation results confirm that this design is suitable for data converters.

Keywords: Current Conveyor, continuous, sigma delta, MOS, modulator

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3520 Research on Software Security Testing

Authors: Gu Tian-yang, Shi Yin-sheng, Fang You-yuan

Abstract:

Software security testing is an important means to ensure software security and trustiness. This paper first mainly discusses the definition and classification of software security testing, and investigates methods and tools of software security testing widely. Then it analyzes and concludes the advantages and disadvantages of various methods and the scope of application, presents a taxonomy of security testing tools. Finally, the paper points out future focus and development directions of software security testing technology.

Keywords: security testing, security functional testing, securityvulnerability testing, testing method, testing tool

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3519 Effectual Reversible Watermarking Method for Hide the Patient Details in Brain Tumor Image

Authors: K. Amudha, C. Nelson Kennedy Babu, S. Balu

Abstract:

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.

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3518 Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework

Authors: Shibly Abdullah

Abstract:

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.

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3517 Investigation of Artificial Neural Networks Performance to Predict Net Heating Value of Crude Oil by Its Properties

Authors: Mousavian, M. Moghimi Mofrad, M. H. Vakili, D. Ashouri, R. Alizadeh

Abstract:

The aim of this research is to use artificial neural networks computing technology for estimating the net heating value (NHV) of crude oil by its Properties. The approach is based on training the neural network simulator uses back-propagation as the learning algorithm for a predefined range of analytically generated well test response. The network with 8 neurons in one hidden layer was selected and prediction of this network has been good agreement with experimental data.

Keywords: Neural Network, Net Heating Value, Crude Oil, Experimental, Modeling.

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3516 The Libyan Accounting Profession

Authors: Bubaker F. Shareia

Abstract:

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.

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3515 Social Enterprise Concept in Sustaining Agro-Industry Development in Indonesia: Case Study of Yourgood Social Business

Authors: Koko Iwan Agus Kurniawan, Dwi Purnomo, Anas Bunyamin, Arif Rahman Jaya

Abstract:

Fruters model is a concept of technopreneurship-based on empowerment, in which technology research results were designed to create high value-added products and implemented as a locomotive of collaborative empowerment; thereby, the impact was widely spread. This model still needs to be inventoried and validated concerning the influenced variables in the business growth process. Model validation accompanied by mapping was required to be applicable to Small Medium Enterprises (SMEs) agro-industry based on sustainable social business and existing real cases. This research explained the empowerment model of Yourgood, an SME, which emphasized on empowering the farmers/ breeders in farmers in rural areas, Cipageran, Cimahi, to housewives in urban areas, Bandung, West Java, Indonesia. This research reviewed some works of literature discussing the agro-industrial development associated with the empowerment and social business process and gained a unique business model picture with the social business platform as well. Through the mapped business model, there were several advantages such as technology acquisition, independence, capital generation, good investment growth, strengthening of collaboration, and improvement of social impacts that can be replicated on other businesses. This research used analytical-descriptive research method consisting of qualitative analysis with design thinking approach and that of quantitative with the AHP (Analytical Hierarchy Process). Based on the results, the development of the enterprise’s process was highly affected by supplying farmers with the score of 0.248 out of 1, being the most valuable for the existence of the enterprise. It was followed by university (0.178), supplying farmers (0.153), business actors (0.128), government (0.100), distributor (0.092), techno-preneurship laboratory (0.069), banking (0.033), and Non-Government Organization (NGO) (0.031).

Keywords: Agro-Industry, small medium enterprises (SMEs), empowerment, design thinking, AHP, business model canvas, social business.

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3514 Mechanism of Changing a Product Concept

Authors: Kiyohiro Yamazaki

Abstract:

The purpose of this paper is to examine the hypothesis explaining the mechanism in the case, where the product is deleted or reduced the fundamental function of the product through the product concept changes in the digital camera industry. This paper points out not owning the fundamental technology might cause the change of the product concept. Casio could create new competitive factor so that this paper discusses a possibility of the mechanism of changing the product concept.

Keywords: Casio, digital camera, mechanism, product concept, product development process.

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3513 Theoretical Analysis of Capacities in Dynamic Spatial Multiplexing MIMO Systems

Authors: Imen Sfaihi, Noureddine Hamdi

Abstract:

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.

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3512 Sensor Network Based Emergency Response and Navigation Support Architecture

Authors: Dilusha Weeraddana, Ashanie Gunathillake, Samiru Gayan

Abstract:

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.

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