Search results for: information theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5229

Search results for: information theory

4899 Information System Life Cycle: Applications in Construction and Manufacturing

Authors: Carlos J. Costa, Manuela Aparício

Abstract:

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

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

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4898 Observer Design for Chaos Synchronization of Time-delayed Power Systems

Authors: Jui-Sheng Lin, Yi-Sung Yang, Meei-Ling Hung, Teh-Lu Liao, Jun-Juh Yan

Abstract:

The global chaos synchronization for a class of time-delayed power systems is investigated via observer-based approach. By employing the concepts of quadratic stability theory and generalized system model, a new sufficient criterion for constructing an observer is deduced. In contrast to the previous works, this paper proposes a theoretical and systematic design procedure to realize chaos synchronization for master-slave power systems. Finally, an illustrative example is given to show the applicability of the obtained scheme.

Keywords: Chaos, Synchronization, Quadratic stability theory, Observer

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4897 Absorption Spectra of Artificial Atoms in Presence of THz Fields

Authors: B. Dahiya, K.Batra, V.Prasad

Abstract:

Artificial atoms are growing fields of interest due to their physical and optoelectronicapplications. The absorption spectra of the proposed artificial atom inpresence of Tera-Hertz field is investigated theoretically. We use the non-perturbativeFloquet theory and finite difference method to study the electronic structure of ArtificialAtom. The effect of static electric field on the energy levels of artificial atom is studied.The effect of orientation of static electric field on energy levels and diploe matrix elementsis also highlighted.

Keywords: Absorption spectra, Artificial atom, Floquet Theory, THz fields

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4896 An Exploratory Study for Seamless Overland Logistics Information Flows and Connection: An In-Depth Case Study of Korea

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

Abstract:

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

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

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4895 Transformation of Vocal Characteristics: A Review of Literature

Authors: Dong-Yan Huang, Ee Ping Ong, Susanto Rahardja, Minghui Dong, Haizhou Li

Abstract:

The transformation of vocal characteristics aims at modifying voice such that the intelligibility of aphonic voice is increased or the voice characteristics of a speaker (source speaker) to be perceived as if another speaker (target speaker) had uttered it. In this paper, the current state-of-the-art voice characteristics transformation methodology is reviewed. Special emphasis is placed on voice transformation methodology and issues for improving the transformed speech quality in intelligibility and naturalness are discussed. In particular, it is suggested to use the modulation theory of speech as a base for research on high quality voice transformation. This approach allows one to separate linguistic, expressive, organic and perspective information of speech, based on an analysis of how they are fused when speech is produced. Therefore, this theory provides the fundamentals not only for manipulating non-linguistic, extra-/paralinguistic and intra-linguistic variables for voice transformation, but also for paving the way for easily transposing the existing voice transformation methods to emotion-related voice quality transformation and speaking style transformation. From the perspectives of human speech production and perception, the popular voice transformation techniques are described and classified them based on the underlying principles either from the speech production or perception mechanisms or from both. In addition, the advantages and limitations of voice transformation techniques and the experimental manipulation of vocal cues are discussed through examples from past and present research. Finally, a conclusion and road map are pointed out for more natural voice transformation algorithms in the future.

Keywords: Voice transformation, Voice Quality, Emotion, Individuality, Speaking Style, Speech Production, Speech Perception.

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4894 Sensorless Backstepping Control Using an Adaptive Luenberger Observer with Three Levels NPC Inverter

Authors: A. Bennassar, A. Abbou, M. Akherraz, M. Barara

Abstract:

In this paper, we propose a sensorless backstepping control of induction motor (IM) associated with three levels neutral clamped (NPC) inverter. First, the backstepping approach is designed to steer the flux and speed variables to theirs references and to compensate the uncertainties. A Lyapunov theory is used and it demonstrates that the dynamic trajectories tracking are asymptotically stable. Second, we estimate the rotor flux and speed by using the adaptive Luenberger observer (ALO). Simulation results are provided to illustrate the performance of the proposed approach in high and low speeds and load torque disturbance.

Keywords: Sensorless backstepping, IM, Three levels NPC inverter, Lyapunov theory, ALO.

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4893 Relational Framework and its Applications

Authors: Lidia Obojska

Abstract:

This paper has, as its point of departure, the foundational axiomatic theory of E. De Giorgi (1996, Scuola Normale Superiore di Pisa, Preprints di Matematica 26, 1), based on two primitive notions of quality and relation. With the introduction of a unary relation, we develop a system totally based on the sole primitive notion of relation. Such a modification enables a definition of the concept of dynamic unary relation. In this way we construct a simple language capable to express other well known theories such as Robinson-s arithmetic or a piece of a theory of concatenation. A key role in this system plays an abstract relation designated by “( )", which can be interpreted in different ways, but in this paper we will focus on the case when we can perform computations and obtain results.

Keywords: language, unary relations, arithmetic, computability

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4892 Text Summarization for Oil and Gas News Article

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

Abstract:

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

Keywords: Information retrieval, text summarization, statistical approach.

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4891 An Overview on the Effectiveness of Critical Thinking on Knowledge

Authors: Solehah Yaacob

Abstract:

The study focuses on revisiting the effectiveness of Critical Thinking in human mind capability as a major faculty in human life. The tool used as a measurement of this knowledge ability consists of several processes including experience and education background. To emphasize the `Overview` concept, the researcher highlights two major aspects of philosophical approach, they are; Divine Revelation Concept and Modern Scientific Theory. The research compares between the both parties to introduce the Divine Revelation into Modern Scientific theory. An analytical and critical study of the both concepts become the methodology of the discussion.

Keywords: Critical thinking, knowledge, intellectual, language.

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4890 Theory of Mind and Its Brain Distribution in Patients with Temporal Lobe Epilepsy

Authors: Wei-Han Wang, Hsiang-Yu Yu, Mau-Sun Hua

Abstract:

Theory of Mind (ToM) refers to the ability to infer another’s mental state. With appropriate ToM, one can behave well in social interactions. A growing body of evidence has demonstrated that patients with temporal lobe epilepsy (TLE) may damage ToM by affecting on regions of the underlying neural network of ToM. However, the question of whether there is cerebral laterality for ToM functions remains open. This study aimed to examine whether there is cerebral lateralization for ToM abilities in TLE patients. Sixty-seven adult TLE patients and 30 matched healthy controls (HC) were recruited. Patients were classified into right (RTLE), left (LTLE), and bilateral (BTLE) TLE groups on the basis of a consensus panel review of their seizure semiology, EEG findings, and brain imaging results. All participants completed an intellectual test and four tasks measuring basic and advanced ToM. The results showed that, on all ToM tasks, (1) each patient group performed worse than HC; (2) there were no significant differences between LTLE and RTLE groups; and (3) the BTLE group performed the worst. It appears that the neural network responsible for ToM is distributed evenly between the cerebral hemispheres.

Keywords: Cerebral lateralization, social cognition, temporal lobe epilepsy, theory of mind.

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4889 Clash of Civilizations without Civilizational Groups: Revisiting Samuel P. Huntington´s Clash of Civilizations Theory

Authors: Jamal Abdi

Abstract:

This paper is largely a response/critique of Samuel P. Huntington´s Clash of Civilizations thesis. The overriding argument is that Huntington´s thesis is characterized by failure to distinguish between ´groups´ and ´categories´. Multinational civilizations overcoming their internal collective action problems, which would enable them to pursue a unified strategy vis-à-vis the West, is a rather foundational assumption in his theory. Without assigning sufficient intellectual attention to the processes through which multinational civilizations may gain capacity for concerted action i.e. become a group, he contended that the post-cold-war world would be shaped in large measure by interactions among seven or eight major civilizations. Thus, failure in providing a convincing analysis of multi-national civilizations´ transition from categories to groups is a significant weakness in Huntington´s clash theory. It is also suggested that so-called Islamic terrorism and the war on terror is not to be taken as an expression of presence of clash between a Western and an Islamic civilization, as terrorist organizations would be superfluous in a world characterized by clash of civilizations. Consequences of multinational civilizations becoming a group are discussed in relation to contemporary Western superiority.

Keywords: Clash of civilizations, groups, categories, groupism.

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4888 Information System Integration after Merger and Acquisition in the Banking Industry

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

Abstract:

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

Keywords: Merger and Acquisition, Information SystemIntegration, System Dynamics

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4887 Auction Theory: Bidder-s Perspective in a Public Out-Cry English Auction

Authors: Jagannath Aryal, Don Kulasiri, Garth A. Carnaby

Abstract:

This paper provides an overview of auction theory literature. We present a general review on literature of various auctions and focus ourselves specifically on an English auction. We are interested in modelling bidder-s behavior in an English auction environment. And hence, we present an overview of the New Zealand wool auction followed by a model that would describe a bidder-s decision making behavior from the New Zealand wool auction. The mathematical assumptions in an English auction environment are demonstrated from the perspective of the New Zealand wool auction.

Keywords: Bidder, English auction, New Zealand, Wool

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4886 Unsupervised Image Segmentation Based on Fuzzy Connectedness with Sale Space Theory

Authors: Yuanjie Zheng, Jie Yang, Yue Zhou

Abstract:

In this paper, we propose an approach of unsupervised segmentation with fuzzy connectedness. Valid seeds are first specified by an unsupervised method based on scale space theory. A region is then extracted for each seed with a relative object extraction method of fuzzy connectedness. Afterwards, regions are merged according to the values between them of an introduced measure. Some theorems and propositions are also provided to show the reasonableness of the measure for doing mergence. Experiment results on a synthetic image, a color image and a large amount of MR images of our method are reported.

Keywords: Image segmentation, unsupervised imagesegmentation, fuzzy connectedness, scale space.

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4885 Half-Circle Fuzzy Number Threshold Determination via Swarm Intelligence Method

Authors: P.-W. Tsai, J.-W. Chen, C.-W. Chen, C.-Y. Chen

Abstract:

In recent years, many researchers are involved in the field of fuzzy theory. However, there are still a lot of issues to be resolved. Especially on topics related to controller design such as the field of robot, artificial intelligence, and nonlinear systems etc. Besides fuzzy theory, algorithms in swarm intelligence are also a popular field for the researchers. In this paper, a concept of utilizing one of the swarm intelligence method, which is called Bacterial-GA Foraging, to find the stabilized common P matrix for the fuzzy controller system is proposed. An example is given in in the paper, as well.

Keywords: Half-circle fuzzy numbers, predictions, swarm intelligence, Lyapunov method.

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4884 The Boundary Theory between Laminar and Turbulent Flows

Authors: Tomasz M. Jankowski

Abstract:

The basis of this paper is the assumption, that graviton is a measurable entity of molecular gravitational acceleration and this is not a hypothetical entity. The adoption of this assumption as an axiom is tantamount to fully opening the previously locked door to the boundary theory between laminar and turbulent flows. It leads to the theorem, that the division of flows of Newtonian (viscous) fluids into laminar and turbulent is true only, if the fluid is influenced by a powerful, external force field. The mathematical interpretation of this theorem, presented in this paper shows, that the boundary between laminar and turbulent flow can be determined theoretically. This is a novelty, because thus far the said boundary was determined empirically only and the reasons for its existence were unknown.

Keywords: Freed gravitons, free gravitons.

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4883 Effects Edge end Free-free Boundary Conditions for Analysis Free Vibration of Functionally Graded Cylindrical Shell with Ring based on Third Order Shear Deformation Theory using Hamilton's Principle

Authors: M.R.Isvandzibaei, P.J.Awasare

Abstract:

In this paper a study on the vibration of thin cylindrical shells with ring supports and made of functionally graded materials (FGMs) composed of stainless steel and nickel is presented. Material properties vary along the thickness direction of the shell according to volume fraction power law. The cylindrical shells have ring supports which are arbitrarily placed along the shell and impose zero lateral deflections. The study is carried out based on third order shear deformation shell theory (T.S.D.T). The analysis is carried out using Hamilton-s principle. The governing equations of motion of FGM cylindrical shells are derived based on shear deformation theory. Results are presented on the frequency characteristics, influence of ring support position and the influence of boundary conditions. The present analysis is validated by comparing results with those available in the literature.

Keywords: Vibration, FGM, Cylindrical shell, Hamilton'sprinciple, Ring support.

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4882 Diffusion and Impact of Business Analytics: A Conceptual Framework

Authors: Ramakrishnan Ramanathan, Yanqing Duan, Guangming Cao, Elaine Philpott

Abstract:

We discuss a theoretical conceptual framework to help understand how the new business analytics technologies have diffused in firms. We draw on three theoretical perspectives for this purpose. They are innovation diffusion theory, IT Business Value and the technology-organization-environment theory. We develop a conceptual framework that helps understand the interlinkages among factors affecting diffusion of business analytics and its impact on performance.

Keywords: Innovation diffusion, IT-Business Value, Technology-Organization-Environment, Business Analytics, Business performance

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4881 Categorical Clustering By Converting Associated Information

Authors: Dongmin Cai, Stephen S-T Yau

Abstract:

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

Keywords: Categorical, Clustering, Converting, Information

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4880 Student Perceptions of Defense Acquisition University Courses: An Explanatory Data Collection Approach

Authors: Melissa C. LaDuke

Abstract:

The overarching purpose of this study was to determine the relationship between the current format of online delivery for Defense Acquisition University (DAU) courses and Air Force Acquisition (AFA) personnel participation. AFA personnel (hereafter named “student”) were particularly of interest, as they have been mandated to take anywhere from 3 to 30 online courses to earn various DAU specialization certifications. Participants in this qualitative case study were AFA personnel who pursued DAU certifications in science and technology management, program/contract management, and other related fields. Air Force personnel were interviewed about their experiences with online courses. The data gathered were analyzed and grouped into 12 major themes. The themes tied into the theoretical framework and addressed either teacher-centered or student-centered educational practices within DAU. Based on the results of the data analysis, various factors contributed to student perceptions of DAU courses to include the online course construct and relevance to their job. The analysis also found students want to learn the information presented but would like to be able to apply the information learned in meaningful ways.

Keywords: Educational theory, computer-based training, interview, student perceptions, online course design, teacher positionality.

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4879 Some Investigations on Higher Mathematics Scores for Chinese University Student

Authors: Xun Ge, Jingju Qian

Abstract:

To investigate some relations between higher mathe¬matics scores in Chinese graduate student entrance examination and calculus (resp. linear algebra, probability statistics) scores in subject's completion examination of Chinese university, we select 20 students as a sample, take higher mathematics score as a decision attribute and take calculus score, linear algebra score, probability statistics score as condition attributes. In this paper, we are based on rough-set theory (Rough-set theory is a logic-mathematical method proposed by Z. Pawlak. In recent years, this theory has been widely implemented in the many fields of natural science and societal science.) to investigate importance of condition attributes with respective to decision attribute and strength of condition attributes supporting decision attribute. Results of this investigation will be helpful for university students to raise higher mathematics scores in Chinese graduate student entrance examination.

Keywords: Rough set, higher mathematics scores, decision attribute, condition attribute.

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4878 Lamb Waves in Plates Subjected to Uniaxial Stresses

Authors: Munawwar Mohabuth, Andrei Kotousov, Ching-Tai Ng

Abstract:

On the basis of the theory of nonlinear elasticity, the effect of homogeneous stress on the propagation of Lamb waves in an initially isotropic hyperelastic plate is analysed. The equations governing the propagation of small amplitude waves in the prestressed plate are derived using the theory of small deformations superimposed on large deformations. By enforcing traction free boundary conditions at the upper and lower surfaces of the plate, acoustoelastic dispersion equations for Lamb wave propagation are obtained, which are solved numerically. Results are given for an aluminum plate subjected to a range of applied stresses.

Keywords: Acoustoelasticity, dispersion, finite deformation, lamb waves.

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4877 Robust Image Registration Based on an Adaptive Normalized Mutual Information Metric

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

Abstract:

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

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

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4876 Factors Influence Depositors- Withdrawal Behavior in Islamic Banks: A Theory of Reasoned Action

Authors: Muhamad Abduh, Jarita Duasa, Mohd. Azmi Omar

Abstract:

Unlike its conventional counterpart, Islamic principles forbid Islamic banks to take any interest-related income and thus makes deposits from depositors as an important source of fund for its operational and financing. Consequently, the risk of deposit withdrawal by depositors is an important aspect that should be wellmanaged in Islamic banking. This paper aims to investigate factors that influence depositors- withdrawal behavior in Islamic banks, particularly in Malaysia, using the framework of theory of reasoned action. A total of 368 respondents from Klang valley are involved in the analysis. The paper finds that all the constructs variable i.e. normative beliefs, subjective norms, behavioral beliefs, and attitude towards behavior are perceived to be distinct by the respondents. In addition, the structural equation model is able to verify the structural relationships between subjective norms, attitude towards behavior and behavioral intention. Subjective norms gives more influence to depositors- decision on deposit withdrawal compared to attitude towards behavior.

Keywords: Islamic bank, structural equation model, theory of reasoned action, withdrawal behavior

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4875 Overriding Moral Intuitions – Does It Make Us Immoral? Dual-Process Theory of Higher Cognition Account for Moral Reasoning

Authors: Michał Białek, Simon J. Handley

Abstract:

Moral decisions are considered as an intuitive process, while conscious reasoning is mostly used only to justify those intuitions. This problem is described in few different dual-process theories of mind, that are being developed e.g. by Frederick and Kahneman, Stanovich and Evans. Those theories recently evolved into tri-process theories with a proposed process that makes ultimate decision or allows to paraformal processing with focal bias.. Presented experiment compares the decision patterns to the implications of those models. In presented study participants (n=179) considered different aspects of trolley dilemma or its footbridge version and decided after that. Results show that in the control group 70% of people decided to use the lever to change tracks for the running trolley, and 20% chose to push the fat man down the tracks. In contrast, after experimental manipulation almost no one decided to act. Also the decision time difference between dilemmas disappeared after experimental manipulation. The result supports the idea of three co-working processes: intuitive (TASS), paraformal (reflective mind) and algorithmic process.

Keywords: Moral reasoning, moral decision, reflection, trolley problem, dual-process theory of reasoning, tri-process theory of cognition.

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4874 A Systemic Maturity Model

Authors: Emir H. Pernet, Jeimy J. Cano

Abstract:

Maturity models, used descriptively to explain changes in reality or normatively to guide managers to make interventions to make organizations more effective and efficient, are based on the principles of statistical quality control and PDCA continuous improvement (Plan, Do, Check, Act). Some frameworks developed over the concept of maturity models include COBIT, CMM, and ITIL. This paper presents some limitations of traditional maturity models, most of them related to the mechanistic and reductionist principles over which those models are built. As systems theory helps the understanding of the dynamics of organizations and organizational change, the development of a systemic maturity model can help to overcome some of those limitations. This document proposes a systemic maturity model, based on a systemic conceptualization of organizations, focused on the study of the functioning of the parties, the relationships among them, and their behavior as a whole. The concept of maturity from the system theory perspective is conceptually defined as an emergent property of the organization, which arises as a result of the degree of alignment and integration of their processes. This concept is operationalized through a systemic function that measures the maturity of organizations, and finally validated by the measuring of maturity in some organizations. For its operationalization and validation, the model was applied to measure the maturity of organizational Governance, Risk and Compliance (GRC) processes.

Keywords: GRC, Maturity Model, Systems Theory, Viable System Model.

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4873 Auction Theory: Bidder's Perspective in an English Auction Environment

Authors: J. Aryal, D. Kulasiri, G. A. Carnaby

Abstract:

This paper provides an overview of auction theory literature. We present a general review on literature of various auctions and focus ourselves specifically on an English auction. We are interested in modelling bidder's behavior in an English auction environment. And hence, we present an overview of the New Zealand wool auction followed by a model that would describe a bidder's decision making behavior from the New Zealand wool auction. The mathematical assumptions in an English auction environment are demonstrated from the perspective of the New Zealand wool auction.

Keywords: Bidder, English auction, New Zealand, wool.

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4872 Bayesian Decision Approach to Protection on the Flood Event in Upper Ayeyarwady River, Myanmar

Authors: Min Min Swe Zin

Abstract:

This paper introduces the foundations of Bayesian probability theory and Bayesian decision method. The main goal of Bayesian decision theory is to minimize the expected loss of a decision or minimize the expected risk. The purposes of this study are to review the decision process on the issue of flood occurrences and to suggest possible process for decision improvement. This study examines the problem structure of flood occurrences and theoretically explicates the decision-analytic approach based on Bayesian decision theory and application to flood occurrences in Environmental Engineering. In this study, we will discuss about the flood occurrences upon an annual maximum water level in cm, 43-year record available from 1965 to 2007 at the gauging station of Sagaing on the Ayeyarwady River with the drainage area - 120193 sq km by using Bayesian decision method. As a result, we will discuss the loss and risk of vast areas of agricultural land whether which will be inundated or not in the coming year based on the two standard maximum water levels during 43 years. And also we forecast about that lands will be safe from flood water during the next 10 years.

Keywords: Bayesian decision method, conditional binomial distribution, minimax rules, prior beta distribution.

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4871 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

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

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

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4870 Applying Similarity Theory and Hilbert Huang Transform for Estimating the Differences of Pig-s Blood Pressure Signals between Situations of Intestinal Artery Blocking and Unblocking

Authors: Jia-Rong Yeh, Tzu-Yu Lin, Jiann-Shing Shieh, Yun Chen

Abstract:

A mammal-s body can be seen as a blood vessel with complex tunnels. When heart pumps blood periodically, blood runs through blood vessels and rebounds from walls of blood vessels. Blood pressure signals can be measured with complex but periodic patterns. When an artery is clamped during a surgical operation, the spectrum of blood pressure signals will be different from that of normal situation. In this investigation, intestinal artery clamping operations were conducted to a pig for simulating the situation of intestinal blocking during a surgical operation. Similarity theory is a convenient and easy tool to prove that patterns of blood pressure signals of intestinal artery blocking and unblocking are surely different. And, the algorithm of Hilbert Huang Transform can be applied to extract the character parameters of blood pressure pattern. In conclusion, the patterns of blood pressure signals of two different situations, intestinal artery blocking and unblocking, can be distinguished by these character parameters defined in this paper.

Keywords: Blood pressure, spectrum, intestinal artery, similarity theory and Hilbert Huang Transform.

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