Search results for: Internet users

Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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Authors: Md. Khademul Islam Molla, Akimasa Sumi, M. Sayedur Rahman

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The empirical mode decomposition (EMD) represents any time series into a finite set of basis functions. The bases are termed as intrinsic mode functions (IMFs) which are mutually orthogonal containing minimum amount of cross-information. The EMD successively extracts the IMFs with the highest local frequencies in a recursive way, which yields effectively a set low-pass filters based entirely on the properties exhibited by the data. In this paper, EMD is applied to explore the properties of the multi-year air temperature and to observe its effects on climate change under global warming. This method decomposes the original time-series into intrinsic time scale. It is capable of analyzing nonlinear, non-stationary climatic time series that cause problems to many linear statistical methods and their users. The analysis results show that the mode of EMD presents seasonal variability. The most of the IMFs have normal distribution and the energy density distribution of the IMFs satisfies Chi-square distribution. The IMFs are more effective in isolating physical processes of various time-scales and also statistically significant. The analysis results also show that the EMD method provides a good job to find many characteristics on inter annual climate. The results suggest that climate fluctuations of every single element such as temperature are the results of variations in the global atmospheric circulation.

Keywords: Empirical mode decomposition, instantaneous frequency, Hilbert spectrum, Chi-square distribution, anthropogenic impact.

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Authors: Danielle Shackley, Yetunde Folajimi

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As more people turn to the internet seeking health related information, there is more risk of finding false, inaccurate, or dangerous information. Sentiment analysis is a natural language processing technique that assigns polarity scores of text, ranging from positive, neutral and negative. In this research, we evaluate the weight of a sentiment analysis feature added to fake health news classification models. The dataset consists of existing reliably labeled health article headlines that were supplemented with health information collected about COVID-19 from social media sources. We started with data preprocessing, tested out various vectorization methods such as Count and TFIDF vectorization. We implemented 3 Naive Bayes classifier models, including Bernoulli, Multinomial and Complement. To test the weight of the sentiment analysis feature on the dataset, we created benchmark Naive Bayes classification models without sentiment analysis, and those same models were reproduced and the feature was added. We evaluated using the precision and accuracy scores. The Bernoulli initial model performed with 90% precision and 75.2% accuracy, while the model supplemented with sentiment labels performed with 90.4% precision and stayed constant at 75.2% accuracy. Our results show that the addition of sentiment analysis did not improve model precision by a wide margin; while there was no evidence of improvement in accuracy, we had a 1.9% improvement margin of the precision score with the Complement model. Future expansion of this work could include replicating the experiment process, and substituting the Naive Bayes for a deep learning neural network model.

Keywords: Sentiment analysis, Naive Bayes model, natural language processing, topic analysis, fake health news classification model.

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Authors: Dike H. Ogbuagu, Etsede J. Oritsematosan

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This work investigated possible inductions of CaC₂, often misused by fruit vendors to stimulate artificial ripening, on mammalian sperm morphology and viability. Thirty isogenic strains of male albino mice, Mus musculus (age≈ 8weeks; weight= 32.52.0g) were acclimatized (ambient temperature 28.0±1.0°C) for 2 weeks and fed standard growers mash and water ad libutum. They were later exposed to graded toxicant concentrations (w/w) of 2.5000, 1.2500, 0.6250, and 0.3125% in 4 cages. A control cage was also established. After 5 weeks, 3 animals from each cage were sacrificed by cervical dislocation and the cauda epididymis excised. Sperm morphology and viability were determined by microscopic procedures. The ANOVA, means plots, Student’s t-test and variation plots were used to analyze data. The common abnormalities observed included Double Head, Pin Head, Knobbed Head, No Tail and With Hook. The higher toxicant concentrations induced significantly lower body weights [F_(829.899) ˃ F_crit(4.19)] and more abnormalities [F_(26.52) ˃ F_crit(4.00)] at P˂0.05. Sperm cells in the control setup were significantly more viable than those in the 0.625% (t=0.005) and 2.500% toxicant doses (t=0.018) at the 95% confidence limit. CaC₂ appeared to induced morphological abnormalities and reduced viability in sperm cells of M. musculus.

Keywords: Artificial ripening, Calcium carbide, fruit vendors, sperm morphology, sperm viability.

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Authors: Danielle Morin, Jennifer D. E. Thomas, Raafat G. Saade, Daniela Petrachi

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Over the past few decades, more and more students choose to enroll in online classes instead of attending in-class lectures. While past studies consider students’ attitudes towards online education and how their grades differed from in-class lectures, the profile of the online student remains a blur. To shed light on this, an online survey was administered to about 1,500 students enrolled in an undergraduate Fundamental Business Technology course at a Canadian University. The survey was comprised of questions on students’ demographics, their reasons for choosing online courses, their expectations towards the course, the communication channels they use for the course with fellow students and with the instructor. This paper focused on the research question: Do the perspectives of online students concerning the online experience, in general, and in the course in particular, differ according to age profile? After several statistical analyses, it was found that age does have an impact on the reasons why students select online classes instead of in-class. For example, it was found that the perception that an online course might be easier than in-class delivery was a more important reason for younger students than for older ones. Similarly, the influence of friends is much more important for younger students, than for older students. Similar results were found when analyzing students’ expectation about the online course and their use of communication tools. Overall, the age profile of online users had an impact on reasons, expectations and means of communication in an undergraduate Fundamental Business Technology course. It is left to be seen if this holds true across other courses, graduate and undergraduate.

Keywords: Communication channels, fundamentals of business technology, online classes, pedagogy, user age profile, user perspectives.

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Authors: Joseph Zernik

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Validity, integrity, and impacts of the IT systems of the US federal courts have been studied as part of the Human Rights Alert-NGO (HRA) submission for the 2015 Universal Periodic Review (UPR) of human rights in the United States by the Human Rights Council (HRC) of the United Nations (UN). The current report includes overview of IT system analysis, data-mining and case studies. System analysis and data-mining show: Development and implementation with no lawful authority, servers of unverified identity, invalidity in implementation of electronic signatures, authentication instruments and procedures, authorities and permissions; discrimination in access against the public and unrepresented (pro se) parties and in favor of attorneys; widespread publication of invalid judicial records and dockets, leading to their false representation and false enforcement. A series of case studies documents the impacts on individuals' human rights, on banking regulation, and on international matters. Significance is discussed in the context of various media and expert reports, which opine unprecedented corruption of the US justice system today, and which question, whether the US Constitution was in fact suspended. Similar findings were previously reported in IT systems of the State of California and the State of Israel, which were incorporated, subject to professional HRC staff review, into the UN UPR reports (2010 and 2013). Solutions are proposed, based on the principles of publicity of the law and the separation of power: Reliance on US IT and legal experts under accountability to the legislative branch, enhancing transparency, ongoing vigilance by human rights and internet activists. IT experts should assume more prominent civic duties in the safeguard of civil society in our era.

Keywords: E-justice, federal courts, United States, human rights, banking regulation.

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Authors: Anna Dolinayova, Juraj Camaj, Martin Loch

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Presently, it is necessary to ensure the sustainable development of passenger and freight transport. Increasing performance of road freight has had a negative impact to environment and society. It is therefore necessary to increase the competitiveness of intermodal transport, which is more environmentally friendly. The study describes the effectiveness of logistical centers realization for companies and society and research how the partial internalization of external costs reflected in the efficient use of these centers and increase the competitiveness of intermodal transport to road freight. In our research, we use the method of comparative analysis and market research to describe the advantages of logistic centers for their users as well as for society as a whole. Method normal costing is used for calculation infrastructure and total costs, method of conversion costing for determine the external costs. We modelled total society costs for road freight transport and inter modal transport chain (we assumed that most of the traffic is carried by rail) with different loading schemes for condition in the Slovak Republic. Our research has shown that higher utilization of inter modal transport chain do good not only for society, but for companies providing freight services too. Increase in use of inter modal transport chain can bring many benefits to society that do not bring direct immediate financial return. They often bring the multiplier effects, such as greater use of environmentally friendly transport mode and reduce the total society costs.

Keywords: Delivery time, economy effectiveness, logistical centers, ecological efficiency, optimization, society.

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Authors: Mingook Lee, Sungjoo Lee

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As technology-based service industries grow drastically worldwide; companies are recognizing the importance of market preoccupancy and have made an effort to capture a large market to gain the upper hand. To this end, a focus on patents can be used to determine the properties of a technology, as well as to capture advantages in technical skills, in comparison with the firm’s competitors. However, technology-based services largely depend not only on their technological value but also their economic value, due to the recognized worth that is passed to a plurality of users. Thus, it is important to determine whether there are any competitors in the target areas and what services they provide in any field. Despite this importance, little effort has been made to systematically benchmark competitors in order to identify business opportunities. Thus, this study aims to not only identify each position of technology-centered service companies in complex market dynamics, but also to discover new business opportunities. For this, we try to consider both technology and market environments simultaneously by utilizing patent data as a representative proxy for technology and trademark dates as an index for a firm’s target goods and services. Theoretically, this is one of the earliest attempts to combine patent data and trademark data to analyze corporate strategies. In practice, the research results are expected to be used as a decision criterion to diagnose the economic value that companies can obtain by entering the market, as well as the technological value to be passed onto their customers. Thus, the proposed approach can be useful to support effective technology and business strategies in a firm.

Keywords: Business opportunity, patent, Portfolio analysis, trademark.

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Authors: Svetlana Cojocaru, Mircea Petic, Inga Titchiev

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Humanity faces more and more often with different social disasters, which in turn can generate new accidents and catastrophes. To mitigate their consequences, it is important to obtain early possible signals about the events which are or can occur and to prepare the corresponding scenarios that could be applied. Our research is focused on solving two problems in this domain: identifying signals related that an accident occurred or may occur and mitigation of some consequences of disasters. To solve the first problem, methods of selecting and processing texts from global network Internet are developed. Information in Romanian is of special interest for us. In order to obtain the mentioned tools, we should follow several steps, divided into preparatory stage and processing stage. Throughout the first stage, we manually collected over 724 news articles and classified them into 10 categories of social disasters. It constitutes more than 150 thousand words. Using this information, a controlled vocabulary of more than 300 keywords was elaborated, that will help in the process of classification and identification of the texts related to the field of social disasters. To solve the second problem, the formalism of Petri net has been used. We deal with the problem of inhabitants’ evacuation in useful time. The analysis methods such as reachability or coverability tree and invariants technique to determine dynamic properties of the modeled systems will be used. To perform a case study of properties of extended evacuation system by adding time, the analysis modules of PIPE such as Generalized Stochastic Petri Nets (GSPN) Analysis, Simulation, State Space Analysis, and Invariant Analysis have been used. These modules helped us to obtain the average number of persons situated in the rooms and the other quantitative properties and characteristics related to its dynamics.

Keywords: Lexicon of disasters, modelling, Petri nets, text annotation, social disasters.

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Authors: Wernhuar Tarng, Yuan-Yuan Chen, Chien-Lung Li, Kun-Rong Hsie, Mingteh Chen

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An emotional speech recognition system for the applications on smart phones was proposed in this study to combine with 3G mobile communications and social networks to provide users and their groups with more interaction and care. This study developed a mechanism using the support vector machines (SVM) to recognize the emotions of speech such as happiness, anger, sadness and normal. The mechanism uses a hierarchical classifier to adjust the weights of acoustic features and divides various parameters into the categories of energy and frequency for training. In this study, 28 commonly used acoustic features including pitch and volume were proposed for training. In addition, a time-frequency parameter obtained by continuous wavelet transforms was also used to identify the accent and intonation in a sentence during the recognition process. The Berlin Database of Emotional Speech was used by dividing the speech into male and female data sets for training. According to the experimental results, the accuracies of male and female test sets were increased by 4.6% and 5.2% respectively after using the time-frequency parameter for classifying happy and angry emotions. For the classification of all emotions, the average accuracy, including male and female data, was 63.5% for the test set and 90.9% for the whole data set.

Keywords: Smart phones, emotional speech recognition, socialnetworks, support vector machines, time-frequency parameter, Mel-scale frequency cepstral coefficients (MFCC).

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Authors: Saif Obaid Alkaabi, Nabil Ayad

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Governments constantly seek to offer faster, more secure, efficient and effective services for their citizens. Recent changes and developments to communication services and technologies, mainly due the Internet, have led to immense improvements in the way governments of advanced countries carry out their interior operations Therefore, advances in e-government services have been broadly adopted and used in various developed countries, as well as being adapted to developing countries. The implementation of advances depends on the utilization of the most innovative structures of data techniques, mainly in web dependent applications, to enhance the main functions of governments. These functions, in turn, have spread to mobile and wireless techniques, generating a new advanced direction called m-government. This paper discusses a selection of available m-government applications and several business modules and frameworks in various fields. Practically, the m-government models, techniques and methods have become the improved version of e-government. M-government offers the potential for applications which will work better, providing citizens with services utilizing mobile communication and data models incorporating several government entities. Developing countries can benefit greatly from this innovation due to the fact that a large percentage of their population is young and can adapt to new technology and to the fact that mobile computing devices are more affordable. The use of models of mobile transactions encourages effective participation through the use of mobile portals by businesses, various organizations, and individual citizens. Although the application of m-government has great potential, it does have major limitations. The limitations include: the implementation of wireless networks and relative communications, the encouragement of mobile diffusion, the administration of complicated tasks concerning the protection of security (including the ability to offer privacy for information), and the management of the legal issues concerning mobile applications and the utilization of services.

Keywords: E-government, m-government, system dependability, system security, trust.

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Authors: Meaghan Bowman

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Microblogging has become increasingly popular for commenting on current events, spreading gossip, and encouraging individualism--which favors its low-context communication channel. These social media (SM) platforms allow users to express opinions while interacting with a wide range of populations. Hashtags allow immediate identification of like-minded individuals worldwide on a vast array of topics. The output of the analytic tool, Linguistic Inquiry and Word Count (LIWC)--a program that associates psychological meaning with the frequency of use of specific words--may suggest the nature of individuals’ internal states and general sentiments. When applied to groupings of SM posts unified by a hashtag, such information can be helpful to community leaders during periods in which the forming of public opinion happens in parallel with the unfolding of political, economic, or social events. This is especially true when outcomes stand to impact the well-being of the group. Here, we applied the online tools, Google Translate and the University of Texas’s LIWC, to a 90-posting sample from a corpus of Colombian Spanish microblogs. On translated disjoint sets, identified by hashtag as being authored by advocates of voting “No,” advocates voting “Yes,” and entities refraining from hashtag use, we observed the value of LIWC’s Tone feature as distinguishing among the categories and the word “peace,” as carrying particular significance, due to its frequency of use in the data.

Keywords: Colombia peace referendum, FARC, hashtags, linguistics, microblogging, social media.

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Authors: A. A. Zaidan, Anas Majeed, B. B. Zaidan

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Nowadays, the rapid development of multimedia and internet allows for wide distribution of digital media data. It becomes much easier to edit, modify and duplicate digital information Besides that, digital documents are also easy to copy and distribute, therefore it will be faced by many threatens. It-s a big security and privacy issue with the large flood of information and the development of the digital format, it become necessary to find appropriate protection because of the significance, accuracy and sensitivity of the information. Nowadays protection system classified with more specific as hiding information, encryption information, and combination between hiding and encryption to increase information security, the strength of the information hiding science is due to the non-existence of standard algorithms to be used in hiding secret messages. Also there is randomness in hiding methods such as combining several media (covers) with different methods to pass a secret message. In addition, there are no formal methods to be followed to discover the hidden data. For this reason, the task of this research becomes difficult. In this paper, a new system of information hiding is presented. The proposed system aim to hidden information (data file) in any execution file (EXE) and to detect the hidden file and we will see implementation of steganography system which embeds information in an execution file. (EXE) files have been investigated. The system tries to find a solution to the size of the cover file and making it undetectable by anti-virus software. The system includes two main functions; first is the hiding of the information in a Portable Executable File (EXE), through the execution of four process (specify the cover file, specify the information file, encryption of the information, and hiding the information) and the second function is the extraction of the hiding information through three process (specify the steno file, extract the information, and decryption of the information). The system has achieved the main goals, such as make the relation of the size of the cover file and the size of information independent and the result file does not make any conflict with anti-virus software.

Keywords: Cryptography, Steganography, Portable ExecutableFile.

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Authors: Yuki Hara

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Entrepreneurs are welcomed to the landscaping industry, conserving practically and theoretically biological diversity in landscaping construction, although there are limited reports on corporative trials making a market with a new logistics system of native plants (NP) between landscaping companies and nurserymen. This paper explores the entrepreneurial process of a landscaping company, “5byMidori” for NP marketing. This paper employs a case study design. Data are collected in interviews with the manager and designer of 5byMidori, 2 scientists, 1 organization, and 18 nurserymen, fieldworks at two nurseries, observations of marketing activities in three years, and texts from published documents about the business concept and marketing strategy with NP. These data are analyzed by qualitative methods. The results show that NP is suitable for the vision of 5byMidori improving urban desertified environment with closer urban-rural linkage. Professional landscaping team changes a forestry organization into NP producers conserving a large nursery of a mountain. Multifaceted PR based on the entrepreneurial context and personal background of a landscaping venture can foster team members' businesses and help customers and users to understand the biodiversity value of the product. Wider partnerships with existing nurserymen at other sites in many regions need socio-economic incentives and environmental reliability. In conclusion, the entrepreneurial marketing of a landscaping company needs to add more meanings and a variety of merits in terms of ecosystem services, as NP tends to be in academic definition and independent from the cultures like nurseryman and forestry.

Keywords: Biological diversity, landscaping industry, marketing, native plants.

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Authors: Kaznah Alshammari, Thomas Beach, Yacine Rezgui

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Technological advances in the construction sector are helping to make smart cities a reality by means of Cyber-Physical Systems (CPS). CPS integrate information and the physical world through the use of Information Communication Technologies (ICT). An increasingly common goal in the built environment is to integrate Building Information Models (BIM) with Internet of Things (IoT) and sensor technologies using CPS. Future advances could see the adoption of digital twins, creating new opportunities for CPS using monitoring, simulation and optimisation technologies. However, researchers often fail to fully consider the security implications. To date, it is not widely possible to assimilate BIM data and cybersecurity concepts and, therefore, security has thus far been overlooked. This paper reviews the empirical literature concerning IoT applications in the built environment and discusses real-world applications of the IoT intended to enhance construction practices, people’s lives and bolster cybersecurity. Specifically, this research addresses two research questions: (a) How suitable are the current IoT and CPS security stacks to address the cybersecurity threats facing digital twins in the context of smart buildings and districts? and (b) What are the current obstacles to tackling cybersecurity threats to the built environment CPS? To answer these questions, this paper reviews the current state-of-the-art research concerning digital twins in the built environment, the IoT, BIM, urban cities and cybersecurity. The results of the findings of this study confirmed the importance of using digital twins in both IoT and BIM. Also, eight reference zones across Europe have gained special recognition for their contributions to the advancement of IoT science. Therefore, this paper evaluates the use of digital twins in CPS to arrive at recommendations for expanding BIM specifications to facilitate IoT compliance, bolster cybersecurity and integrate digital twin and city standards in the smart cities of the future.

Keywords: BIM, cybersecurity, digital twins, IoT, urban cities.

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Authors: N. I. Bazid, I. N. Umar

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Due to the advancement of Internet technology, online learning is widely used in higher education institutions. Online learning offers several means of communication, including online forum. Through online forum, students and instructors are able to discuss and share their knowledge and expertise without having a need to attend the face-to-face, ordinary classroom session. The purposes of this study are to analyze the students’ levels of participation and critical thinking, types of action and factors influencing their participation in online forum. A total of 41 postgraduate students undertaking a course in educational technology from a public university in Malaysia were involved in this study. In this course, the students participated in a weekly online forum as part of the course requirement. Based on the log data file extracted from the online forum, the students’ type of actions (view, add, update, delete posts) and their levels of participation (passive, moderate or active) were identified. In addition, the messages posted in the forum were analyzed to gauge their level of critical thinking. Meanwhile, the factors that might influence their online forum participation were measured using a 24-items questionnaire. Based on the log data, a total of 105 posts were sent by the participants. In addition, the findings show that (i) majority of the students are moderate participants, with an average of two to three posts per person, (ii) viewing posts are the most frequent type of action (85.1%), and followed by adding post (9.7%). Furthermore, based on the posts they made, the most frequent type of critical thinking observed was justification (50 input or 19.0%), followed by linking ideas and interpretation (47 input or 18%), and novelty (38 input or 14.4%). The findings indicate that online forum allows for social interaction and can be used to measure the students’ critical thinking skills. In order to achieve this, monitoring students’ activities in the online forum is recommended.

Keywords: Critical thinking, learning management system, level of online participation, online forum.

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Authors: Ayodele Adekunle Faiyetole, Olumide Olawale Jegede

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This paper presents the experimental design and needs justifications for a localized intelligent parking system (L-IPS), ideal for quasi-close communities with increasing vehicular volume that depends on limited or constant parking facilities. For a constant supply in parking facilities, the demand for an increasing vehicular volume could lead to poor time conservation or extended travel time, traffic congestion or impeded mobility, and safety issues. Increased negative environmental and economic externalities are other associated and consequent downsides of disparities in demand and supply. This L-IPS is designed using a microcontroller, ultrasonic sensors, LED indicators, such that the current status, in terms of parking spots availability, can be known from the main entrance to the community or a parking zone on a LCD screen. As an advanced traffic management system (ATMS), the L-IPS is designed to resolve aspects of infrastructure-to-driver (I2D) communication and parking detection issues. Thus, this L-IPS can act as a timesaver for users by helping them know the availability of parking spots. Providing on-time, informed routing, to a next preference or seamless moving to berth on the available spot on a proximate facility as the case may be. Its use could also increase safety and increase mobility, and fuel savings and costs, therefore, reducing negative environmental and economic externalities due to transportation systems.

Keywords: Intelligent parking systems, localized intelligent parking system, intelligent transport systems, advanced traffic management systems, infrastructure-to-drivers communication.

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Authors: Ritwik Dutta, Marilyn Wolf

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This paper describes the tradeoffs and the design from scratch of a self-contained, easy-to-use health dashboard software system that provides customizable data tracking for patients in smart homes. The system is made up of different software modules and comprises a front-end and a back-end component. Built with HTML, CSS, and JavaScript, the front-end allows adding users, logging into the system, selecting metrics, and specifying health goals. The backend consists of a NoSQL Mongo database, a Python script, and a SimpleHTTPServer written in Python. The database stores user profiles and health data in JSON format. The Python script makes use of the PyMongo driver library to query the database and displays formatted data as a daily snapshot of user health metrics against target goals. Any number of standard and custom metrics can be added to the system, and corresponding health data can be fed automatically, via sensor APIs or manually, as text or picture data files. A real-time METAR request API permits correlating weather data with patient health, and an advanced query system is implemented to allow trend analysis of selected health metrics over custom time intervals. Available on the GitHub repository system, the project is free to use for academic purposes of learning and experimenting, or practical purposes by building on it.

Keywords: Flask, Java, JavaScript, health monitoring, long term care, Mongo, Python, smart home, software engineering, webserver.

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Authors: M. Arefi, A.M. Amini, K. Fallahi

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One of the basic concepts in marketing is the concept of meeting customers- needs. Since customer satisfaction is essential for lasting survival and development of a business, screening and observing customer satisfaction and recognizing its underlying factors must be one of the key activities of every business. The purpose of this study is to recognize the drivers that effect customer satisfaction in a business-to-business situation in order to improve marketing activities. We conducted a survey in which 93 business customers of a manufacturer of Diesel Generator in Iran participated and they talked about their ideas and satisfaction of supplier-s services related to its products. We developed the measures for drivers of satisfaction first by as investigative research (by means of feedback from executives and customers of sponsoring firm). Then based on these measures, we created a mail survey, and asked the respondents to explain their opinion about the sponsoring firm which was a supplier of diesel generator and similar products. Furthermore, the survey required the participants to mention their functional areas and their company features. In Conclusion we found that there are three drivers for customer satisfaction, which are reliability, information about product, and commercial features. Buyers/users from different functional areas attribute different degree of importance to the last two drivers. For instance, people from buying and management areas believe that commercial features are more important than information about products. But people in engineering, maintenance and production areas believe that having information about products is more important than commercial aspects. Marketing experts should consider the attribute of customers regarding information about the product and commercial features to improve market share.

Keywords: B2B, Customer satisfaction, Commercial, Industry.

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Authors: Merna H. Ibrahim

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Designing buildings which are sustainable and can control and reduce the solar radiation penetrated from the building facades is such an architectural turn. One of the most important methods of saving energy in a building is carefully designing its facade. Building’s facade is one of the most significant contributors to the energy budget as well as the comfort parameters of a building. Responsive architecture adapts to the surrounding environment causing alteration in the envelope configuration to perform in a more effectively way. One of the objectives of the responsive facades is to protect the building’s users from the external environment and achieving comfortable indoor environment. Solar radiation is one of the aspects that affects the comfortable indoor environment, as well as affects the energy consumption consumed by the HVAC systems for maintaining the indoor comfortable conditions. The aim of the paper is introducing and comparing between four different proposed responsive façade designs in terms of solar radiation reduction on the west façade of a building located in the hot arid region. In addition, the paper highlights the reducing amount of the solar radiation for each proposed responsive facades on the west façade. At the end of the paper, a proposal is introduced which combines the four different axis of movements which reduces the solar radiation the most. Moreover, the paper highlights the definition and aim of the responsive architecture, as well as the focusing on the solar radiation aspect in the hot arid zones. Besides, the paper analyzes an international responsive façade building in Essen, Germany, focusing on the type of responsive facades, angle of rotation, mechanism of movement and the effect of the responsive facades on the building’s performance.

Keywords: kinetic facades, mechanism of movement, responsive architecture, solar radiation

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Authors: Sindhu Govardhan, Kenneth G. Crowther

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Modernisation of the water sector is leading to increased connectivity and integration of emerging technologies with traditional ones, leading to new security risks. The convergence of Information Technology (IT) with Operation Technology (OT) results in solutions that are spread across larger geographic areas, increasingly consist of interconnected Industrial Internet of Things (IIOT) devices and software, rely on the integration of legacy with modern technologies, use of complex supply chain components leading to complex architectures and communication paths. The result is that multiple parties collectively own and operate these emergent technologies, threat actors find new paths to exploit, and traditional cybersecurity controls are inadequate. Our approach is to explicitly identify and draw data flows that cross trust boundaries between owners and operators of various aspects of these emerging and interconnected technologies. On these data flows, we layer potential attack vectors to create a frame of reference for evaluating possible risks against connected technologies. Finally, we identify where existing controls, mitigations, and other remediations exist across industry partners (e.g., suppliers, product vendors, integrators, water utilities, and regulators). From these, we are able to understand potential gaps in security, the roles in the supply chain that are most likely to effectively remediate those security gaps, and test cases to evaluate and strengthen security across these partners. This informs a “shared responsibility” solution that recognises that security is multi-layered and requires collaboration to be successful. This shared responsibility security framework improves visibility, understanding, and control across the entire supply chain, and particularly for those water utilities that are accountable for safe and continuous operations.

Keywords: Cyber security, shared responsibility, IIOT, threat modelling.

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Authors: E. Cintura, M. I. Gomes

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Nowadays, sustainable development issues have a key role in the planning of the man-made environment. Ensuring this development means limiting the impact of human activity on nature. It is essential to secure healthy places and good living conditions. For these reasons, indoor air quality and building materials play a fundamental role in sustainable architectural projects. These factors significantly affect human health: they can radically change the quality of the internal environment and energy consumption. The use of natural materials such as earth has many beneficial aspects in comfort and indoor air quality. As well as advantages in the environmental impact of the construction, they ensure a low energy consumption. Since they are already present in nature, their production and use do not require a high-energy consumption. Furthermore, they have a high thermo-hygrometric capacity, being able to absorb moisture, contributing positively to indoor conditions. Indoor air quality is closely related to relative humidity. For these reasons, it can be affirmed that the use of earth materials guarantees a sustainable development and at the same time improves the health of the building users. This paper summarizes several researches that demonstrate the importance of indoor air quality for human health and how it strictly depends on the building materials used. Eco-efficient plasters are also considered: earth and ash mortar. The bibliography consulted has the objective of supporting future experimental and laboratory analyzes. It is necessary to carry on with research by the use of simulations and testing to confirm the hygrothermal properties of eco-efficient plasters and therefore their ability to improve indoor air quality.

Keywords: Hygroscopicity, hygrothermal comfort, mortar, plaster.

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Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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Authors: M. Kulkarni, R. K. Sinha, D. R. Bhaskar

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In this paper, we have compared the performance of a Turbo and Trellis coded optical code division multiple access (OCDMA) system. The comparison of the two codes has been accomplished by employing optical orthogonal codes (OOCs). The Bit Error Rate (BER) performances have been compared by varying the code weights of address codes employed by the system. We have considered the effects of optical multiple access interference (OMAI), thermal noise and avalanche photodiode (APD) detector noise. Analysis has been carried out for the system with and without double optical hard limiter (DHL). From the simulation results it is observed that a better and distinct comparison can be drawn between the performance of Trellis and Turbo coded systems, at lower code weights of optical orthogonal codes for a fixed number of users. The BER performance of the Turbo coded system is found to be better than the Trellis coded system for all code weights that have been considered for the simulation. Nevertheless, the Trellis coded OCDMA system is found to be better than the uncoded OCDMA system. Trellis coded OCDMA can be used in systems where decoding time has to be kept low, bandwidth is limited and high reliability is not a crucial factor as in local area networks. Also the system hardware is less complex in comparison to the Turbo coded system. Trellis coded OCDMA system can be used without significant modification of the existing chipsets. Turbo-coded OCDMA can however be employed in systems where high reliability is needed and bandwidth is not a limiting factor.

Keywords: avalanche photodiode, optical code division multipleaccess, optical multiple access interference, Trellis codedmodulation, Turbo code

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Authors: Somayeh Abedian, Pirhossein Kolivand, Hamid Reza Lornejad, Amin Karampour, Ebrahim Keshavarz Safari

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For emergency and relief service providers such as pre-hospital emergencies, quick arrival at the scene of an accident or any EMS mission is one of the most important requirements of effective service delivery. EMS Response time (the interval between the time of the call and the time of arrival on scene) is a critical factor in determining the quality of pre-hospital Emergency Medical Services (EMS). This is especially important for heart attack, stroke, or accident patients that seconds are vital in saving their lives. Location-based e-services can be broadly defined as any service that provides information pertinent to the current location of an active mobile handset or precise address of landline phone call at a specific time window, regardless of the underlying delivery technology used to convey the information. According to research, one of the effective methods of meeting this goal is determining the location of the caller via the cooperation of landline and mobile phone operators in the country. The follow-up of the Communications Regulatory Authority (CRA) organization has resulted in the receipt of two separate secured electronic web services. Thus, to ensure human privacy, a secure technical architecture was required for launching the services in the pre-hospital EMS information management system. In addition, to quicken medics’ arrival at the patient's bedside, rescue vehicles should make use of an intelligent transportation system to estimate road traffic using a GPS-based mobile navigation system independent of the Internet. This paper seeks to illustrate the architecture of the practical national model used by the Iranian EMS organization.

Keywords: response time, geographic location inquiry service, location-based services, emergency medical services information system

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Authors: Zonglin Yang, Tatsuya Akiyama, Kerry S. Williamson, Michael J. Franklin, Thiruvarangan Ramaraj

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Pseudomonas aeruginosa is an opportunistic pathogen that forms surface-associated microbial communities (biofilms) on artificial implant devices and on human tissue. Biofilm infections are difficult to treat with antibiotics, in part, because the bacteria in biofilms are physiologically heterogeneous. One measure of biological heterogeneity in a population of cells is to quantify the cellular concentrations of ribosomes, which can be probed with fluorescently labeled nucleic acids. The fluorescent signal intensity following fluorescence in situ hybridization (FISH) analysis correlates to the cellular level of ribosomes. The goals here are to provide computationally and statistically robust approaches to automatically quantify cellular heterogeneity in biofilms from a large library of epifluorescent microscopy FISH images. In this work, the initial steps were developed toward these goals by developing an automated biofilm detection approach for use with FISH images. The approach allows rapid identification of biofilm regions from FISH images that are counterstained with fluorescent dyes. This methodology provides advances over other computational methods, allowing subtraction of spurious signals and non-biological fluorescent substrata. This method will be a robust and user-friendly approach which will enable users to semi-automatically detect biofilm boundaries and extract intensity values from fluorescent images for quantitative analysis of biofilm heterogeneity.

Keywords: Image informatics, Pseudomonas aeruginosa, biofilm, FISH, computer vision, data visualization.

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Authors: T. Costa, D. Narvaez, K. Melo, M. Villalva

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Installation of micro-generators based on renewable energy in power distribution system has increased in recent years, with the main renewable sources being solar and wind. Due to the intermittent nature of renewable energy sources, such micro-generators produce time-varying energy which does not correspond at certain times of the day to the peak energy consumption of end users. For this reason, the use of energy storage units next to the grid contributes to the proper leveling of the buses’ voltage level according to Brazilian energy quality standards. In this work, the effect of the addition of a photovoltaic solar generator and a store of energy in the busbar voltages of an electric system is analyzed. The consumption profile is defined as the average hourly use of appliances in a common residence, and the generation profile is defined as a function of the solar irradiation available in a locality. The power summation method is validated with analytical calculation and is used to calculate the modules and angles of the voltages in the buses of an electrical system based on the IEEE standard, at each hour of the day and with defined load and generation profiles. The results show that bus 5 presents the worst voltage level at the power consumption peaks and stabilizes at the appropriate range with the inclusion of the energy storage during the night time period. Solar generator maintains improvement of the voltage level during the period when it receives solar irradiation, having peaks of production during the 12 pm (without exceeding the appropriate maximum levels of tension).

Keywords: Energy storage, power distribution system, solar generator, voltage level.

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Authors: Ogunduyile O. Oluwgbenga

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Recent advancements in sensor technologies and Wireless Body Area Networks (WBANs) have led to the development of cost-effective healthcare devices which can be used to monitor and analyse a person-s physiological parameters from remote locations. These advancements provides a unique opportunity to overcome current healthcare challenges of low quality service provisioning, lack of easy accessibility to service varieties, high costs of services and increasing population of the elderly experienced globally. This paper reports on a prototype implementation of an architecture that seamlessly integrates Wireless Body Area Network (WBAN) with Web services (WS) to proactively collect physiological data of remote patients to recommend diagnostic services. Technologies based upon WBAN and WS can provide ubiquitous accessibility to a variety of services by allowing distributed healthcare resources to be massively reused to provide cost-effective services without individuals physically moving to the locations of those resources. In addition, these technologies can reduce costs of healthcare services by allowing individuals to access services to support their healthcare. The prototype uses WBAN body sensors implemented on arduino fio platforms to be worn by the patient and an android smart phone as a personal server. The physiological data are collected and uploaded through GPRS/internet to the Medical Health Server (MHS) to be analysed. The prototype monitors the activities, location and physiological parameters such as SpO2 and Heart Rate of the elderly and patients in rehabilitation. Medical practitioners would have real time access to the uploaded information through a web application.

Keywords: Android Smart phone, Arduino Fio, Web application server, Wireless Body Area Networks.

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Authors: T. Delval, C. Sauvage, Q. Jullien, R. Viano, T. Diallo, B. Collignan, G. Picinbono

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In the context of the international spread of COVID-19, the Centre Scientifique et Technique du Bâtiment (CSTB) has led a joint research with the French government authorities Hauts-de-Seine department, to analyse the risk in school spaces according to their configuration, ventilation system and spatial segmentation strategy. This paper describes the main results of this joint research. A multidisciplinary team involving experts in indoor air quality/ventilation, pedestrian movements and IT domains was established to develop a COVID risk analysis tool based on Building Information Model. The work started with specific analysis on two pilot schools in order to provide for the local administration specifications to minimize the spread of the virus. Different recommendations were published to optimize/validate the use of ventilation systems and the strategy of student occupancy and student flow segmentation within the building. This COVID expertise has been digitized in order to manage a quick risk analysis on the entire building that could be used by the public administration through an easy user interface implemented in a free BIM Management software. One of the most interesting results is to enable a dynamic comparison of different ventilation system scenarios and space occupation strategy inside the BIM model. This concurrent engineering approach provides users with the optimal solution according to both ventilation and pedestrian flow expertise.

Keywords: BIM, knowledge management, system expert, risk management, indoor ventilation, pedestrian movement, integrated design.

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Authors: E. M. Vieira, C. S. Vieira, L. P. Bonifácio, L. M. de Oliveira Ciabati, A. C. A. Franzon, F. S. Zaratini, J. A. C. Sanchez, M. S. Andrade, J. P. Dias de Souza

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The quality of prenatal care is key to reduce maternal morbidity and mortality. Communication between the health service and users can stimulate prevention and care. M-health has been an important and low cost strategy to health education. The PRENACEL programme (prenatal in the cell phone) was developed. It consists of a programme of information via SMS from the 20^th week of pregnancy up to 12^th week after delivery. Messages were about prenatal care, birth, contraception and breastfeeding. Communication of the pregnant woman asking questions about their health was possible. The objective of this study was to evaluate the implementation of PRENACEL as a useful complement to the standard prenatal care. Twenty health clinics were selected and randomized by cluster, 10 as the intervention group and 10 as the control group. In the intervention group, women and their partner were invited to participate. The control group received the standard prenatal care. All women were interviewed in the immediate post-partum and in the 12^th and 24^th week post-partum. Most women were married, had more than 8 years of schooling and visit the clinic more than 6 times during prenatal care. The intervention group presented lowest percentage of higher economic participants (5.6%), less single mothers and no drug user. It also presented more prenatal care visits than the control group and it was less likely to present Severe Acute Maternal Mortality when compared to control group as well as higher percentage of partners (75.4%) was present at the birth compared to control group. Although the study is still being carried out, preliminary data are showing positive results of the compliance of women to prenatal care.

Keywords: Cellphone, health technology, prenatal care, prevention.

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