Search results for: view statement.

Authors: H. Fallah, Z. Naddaf Baghdadabadi

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Planning of economic activities development has various dimensions one of which determines adequate capacity of economic activities in provinces regarding the government-s goals. Paralleling planning goals of economic activities development including subjects being focused on the view statement is effective to better realize the statement's goals. Current paper presents a native framework for economic activities development in provincial level. Triple steps within the framework are concordant with the view statement-s goals achievement. At first step of the proposed framework, economic activities are being prioritized in terms of employment indices, and secondly economic activities regarding to the province's relative advantages are being recognized. In the third step, desirable capacity of economic activities is determined with regards to the government's goals and effective constraints in economic activities development. Development of economic activities related to the provinces- relative advantages, contributes on regional balance and on equal development of economic activities. Furthermore, results of the framework enable more confident investment, affect employment development and remove unemployment concern as the main goals of the view statement.

Keywords: Development, economic activity, regional planning, view statement.

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Authors: Popoola, C. F., Akinsanya, K., Babarinde, S. B., Farinde, D. A.

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This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r= -.483; p<.01) while income statement (r= .249; p<.001), notes on the account (r= .230; p<.001), cash flow statement (r= .202; p<.001), value added statement (r= .328; p<.001) and five-year financial summary (r= .191; p<.01) are positively related with investment decision. Findings also revealed that components of published financial statement significantly predicted good investment decision (R²= .983; F_(5,175)=284.5; p<.05) for commercial bank stakeholders. Therefore, it was suggested that Nigeria banks and professional bodies should instigate programs that will increase the knowledge of stakeholders on published financial statement.

Keywords: Commercial banks, Financial statement, Income Statement, Investment decision, Stakeholders.

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Authors: Syuichi Kubota, Kayoko Yamamoto

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This study aims to identify the current situation and problems of environmental statement for major four home appliances (refrigerators, washing machines, air conditioners and television receivers) sold at online stores in Japan, and then to suggest how to improve the situation, through a questionnaire survey conducted among businesses that operate online stores and online malls with multiple online stores. Results of the study boil down to: (1) It is found out that environmental statement for the home appliances at online stores have four problems; (i) less information on “three Rs" and “chemical substances" than the one on “energy conservation", (ii) cost for providing environmental statement, (iii) issues associated with a label and mark placement, and (iv) issues associated with energy conservation statement. (2) Improvements are suggested for each of the four problems listed above, and shown are (i) the effectiveness of, and need to promote, a label and mark placement, (ii) cost burden on buyers, and (iii) need of active efforts made by businesses and of dissemination of legal regulations to businesses.

Keywords: Home Appliances, Environmentally-FriendlyProduct, Environmental Statement, Online Store, Japan.

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Authors: Olimpia Matarazzo, Ivana Baldassarre

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The main aim of this study was to examine whether people understand indicative conditionals on the basis of syntactic factors or on the basis of subjective conditional probability. The second aim was to investigate whether the conditional probability of q given p depends on the antecedent and consequent sizes or derives from inductive processes leading to establish a link of plausible cooccurrence between events semantically or experientially associated. These competing hypotheses have been tested through a 3 x 2 x 2 x 2 mixed design involving the manipulation of four variables: type of instructions (“Consider the following statement to be true", “Read the following statement" and condition with no conditional statement); antecedent size (high/low); consequent size (high/low); statement probability (high/low). The first variable was between-subjects, the others were within-subjects. The inferences investigated were Modus Ponens and Modus Tollens. Ninety undergraduates of the Second University of Naples, without any prior knowledge of logic or conditional reasoning, participated in this study. Results suggest that people understand conditionals in a syntactic way rather than in a probabilistic way, even though the perception of the conditional probability of q given p is at least partially involved in the conditionals- comprehension. They also showed that, in presence of a conditional syllogism, inferences are not affected by the antecedent or consequent sizes. From a theoretical point of view these findings suggest that it would be inappropriate to abandon the idea that conditionals are naturally understood in a syntactic way for the idea that they are understood in a probabilistic way.

Keywords: Conditionals, conditional probability, conditional syllogism, inferential task.

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Authors: Akiyoshi Wakatani

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This paper describes the Message Passing Interface (MPI) implementation of ADETRAN language, and its evaluation on SX-ACE supercomputers. ADETRAN language includes pdo statement that specifies the data distribution and parallel computations and pass statement that specifies the redistribution of arrays. Two methods for implementation of pass statement are discussed and the performance evaluation using Splitting-Up CG method is presented. The effectiveness of the parallelization is evaluated and the advantage of one dimensional distribution is empirically confirmed by using the results of experiments.

Keywords: Iterative methods, array redistribution, translator, distributed memory.

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Authors: Valeria M. Bastos, Myrian A. Costa, Matheus Ambrozio, Nelson F. F. Ebecken

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In this paper a very simple and effective user administration view of computing clusters systems is implemented in order of friendly provide the configuration and monitoring of distributed application executions. The user view, the administrator view, and an internal control module create an illusionary management environment for better system usability. The architecture, properties, performance, and the comparison with others software for cluster management are briefly commented.

Keywords: Big data, computing clusters, administration view, user view.

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Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

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Authors: K. Adu Michael, K. Alese Boniface

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Developing a reliable and sustainable software products is today a big challenge among up–coming software developers in Nigeria. The inability to develop a comprehensive problem statement needed to execute proper requirements engineering process is missing. The need to describe the ‘what’ of a system in one document, written in a natural language is a major step in the overall process of Software Engineering. Requirements Engineering is a process use to discover, analyze and validate system requirements. This process is needed in reducing software errors at the early stage of the development of software. The importance of each of the steps in Requirements Engineering is clearly explained in the context of using detailed problem statement from client/customer to get an overview of an existing system along with expectations from the new system. This paper elicits inadequate Requirements Engineering principle as the major cause of poor software development in developing nations using a case study of final year computer science students of a tertiary-education institution in Nigeria.

Keywords: Client/Customer, Problem Statement, Requirements Engineering, Software Developers.

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Authors: Chie Urawa

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Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.

Keywords: Cautionary statements, corporate annual reports, corpus, risk factors.

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Authors: Sun Lim, Sewoong Jun, Il-Kyun Jung

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This paper presents a wrap-around view system with 4 smart cameras module and remote motion mobile robot control equipped with smart camera module system. The two-level scheme for remote motion control with smart-pad(IPAD) is introduced on this paper. In the low-level, the wrap-around view system is controlled or operated to keep the reference points lying around top view image plane. On the higher level, a robot image based motion controller is utilized to drive the mobile platform to reach the desired position or track the desired motion planning through image feature feedback. The design wrap-around view system equipped on presents such advantages as follows: 1) a satisfactory solution for the FOV and affine problem; 2) free of any complex and constraint with robot pose. The performance of the wrap-around view equipped on mobile robot remote control is proven by experimental results.

Keywords: four smart camera, wrap-around view, remote mobile robot control

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Authors: Jiratta Phuboon-ob, Raweewan Auepanwiriyakul

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A data warehouse (DW) is a system which has value and role for decision-making by querying. Queries to DW are critical regarding to their complexity and length. They often access millions of tuples, and involve joins between relations and aggregations. Materialized views are able to provide the better performance for DW queries. However, these views have maintenance cost, so materialization of all views is not possible. An important challenge of DW environment is materialized view selection because we have to realize the trade-off between performance and view maintenance cost. Therefore, in this paper, we introduce a new approach aimed at solve this challenge based on Two-Phase Optimization (2PO), which is a combination of Simulated Annealing (SA) and Iterative Improvement (II), with the use of Multiple View Processing Plan (MVPP). Our experiments show that our method provides a further improvement in term of query processing cost and view maintenance cost.

Keywords: Data warehouse, materialized views, view selectionproblem, two-phase optimization.

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Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

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Authors: Jiratta Phuboon-ob, Raweewan Auepanwiriyakul

Abstract:

A data warehouse (DW) is a system which has value and role for decision-making by querying. Queries to DW are critical regarding to their complexity and length. They often access millions of tuples, and involve joins between relations and aggregations. Materialized views are able to provide the better performance for DW queries. However, these views have maintenance cost, so materialization of all views is not possible. An important challenge of DW environment is materialized view selection because we have to realize the trade-off between performance and view maintenance. Therefore, in this paper, we introduce a new approach aimed to solve this challenge based on Two-Phase Optimization (2PO), which is a combination of Simulated Annealing (SA) and Iterative Improvement (II), with the use of Multiple View Processing Plan (MVPP). Our experiments show that 2PO outperform the original algorithms in terms of query processing cost and view maintenance cost.

Keywords: Data warehouse, materialized views, view selectionproblem, two-phase optimization.

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Authors: Deng Zengming, Wang Mingjiang

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As 3D video is explored as a hot research topic in the last few decades, free-viewpoint TV (FTV) is no doubt a promising field for its better visual experience and incomparable interactivity. View synthesis is obviously a crucial technology for FTV; it enables to render images in unlimited numbers of virtual viewpoints with the information from limited numbers of reference view. In this paper, a novel hybrid synthesis framework is proposed and blending priority is explored. In contrast to the commonly used View Synthesis Reference Software (VSRS), the presented synthesis process is driven in consideration of the temporal correlation of image sequences. The temporal correlations will be exploited to produce fine synthesis results even near the foreground boundaries. As for the blending priority, this scheme proposed that one of the two reference views is selected to be the main reference view based on the distance between the reference views and virtual view, another view is chosen as the auxiliary viewpoint, just assist to fill the hole pixel with the help of background information. Significant improvement of the proposed approach over the state-of –the-art pixel-based virtual view synthesis method is presented, the results of the experiments show that subjective gains can be observed, and objective PSNR average gains range from 0.5 to 1.3 dB, while SSIM average gains range from 0.01 to 0.05.

Keywords: View synthesis, Gaussian mixture model, hybrid framework, fusion method.

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Authors: Minsoo Lee, Julee Choi, Sookyung Song

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The increasing interest on processing data created by sensor networks has evolved into approaches to implement sensor networks as databases. The aggregation operator, which calculates a value from a large group of data such as computing averages or sums, etc. is an essential function that needs to be provided when implementing such sensor network databases. This work proposes to add the DURING clause into TinySQL to calculate values during a specific long period and suggests a way to implement the aggregation service in sensor networks by applying materialized view and incremental view maintenance techniques that is used in data warehouses. In sensor networks, data values are passed from child nodes to parent nodes and an aggregation value is computed at the root node. As such root nodes need to be memory efficient and low powered, it becomes a problem to recompute aggregate values from all past and current data. Therefore, applying incremental view maintenance techniques can reduce the memory consumption and support fast computation of aggregate values.

Keywords: Aggregation, Incremental View Maintenance, Materialized view, Sensor Network.

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Authors: In Lee, Kyung-Kyu Kang, Jaewoon Lee, Dongho Kim

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Previous the 3D model texture generation from multi-view images and mapping algorithms has issues in the texture chart generation which are the self-intersection and the concentration of the texture in texture space. Also we may suffer from some problems due to the occluded areas, such as inside parts of thighs. In this paper we propose a texture mapping technique for 3D models using multi-view images on the GPU. We do texture mapping directly on the GPU fragment shader per pixel without generation of the texture map. And we solve for the occluded area using the 3D model depth information. Our method needs more calculation on the GPU than previous works, but it has shown real-time performance and previously mentioned problems do not occur.

Keywords: Texture Mapping, Multi-view Images, Camera Calibration, GPU Shader.

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Authors: Sanghyeok Oh, Yunli Lee, Kwangjin Hong, Kirak Kim, Keechul Jung

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This paper proposes view-point insensitive human pose recognition system using neural network. Recognition system consists of silhouette image capturing module, data driven database, and neural network. The advantages of our system are first, it is possible to capture multiple view-point silhouette images of 3D human model automatically. This automatic capture module is helpful to reduce time consuming task of database construction. Second, we develop huge feature database to offer view-point insensitivity at pose recognition. Third, we use neural network to recognize human pose from multiple-view because every pose from each model have similar feature patterns, even though each model has different appearance and view-point. To construct database, we need to create 3D human model using 3D manipulate tools. Contour shape is used to convert silhouette image to feature vector of 12 degree. This extraction task is processed semi-automatically, which benefits in that capturing images and converting to silhouette images from the real capturing environment is needless. We demonstrate the effectiveness of our approach with experiments on virtual environment.

Keywords: Computer vision, neural network, pose recognition, view-point insensitive.

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Authors: M. Ali-Bey, N. Manamanni, S. Moughamir

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This paper focuses on the calibration problem of a multi-view shooting system designed for the production of 3D content for auto-stereoscopic visualization. The considered multiview camera is characterized by coplanar and decentered image sensors regarding to the corresponding optical axis. Based on the Faugéras and Toscani-s calibration approach, a calibration method is herein proposed for the case of multi-view camera with parallel and decentered image sensors. At first, the geometrical model of the shooting system is recalled and some industrial prototypes with some shooting simulations are presented. Next, the development of the proposed calibration method is detailed. Finally, some simulation results are presented before ending with some conclusions about this work.

Keywords: Auto-stereoscopic display, camera calibration, multi-view cameras, visual servoing

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Authors: Ali Pour Yazdanpanah, Farideh Foroozandeh Shahraki, Emma Regentova

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The reconstruction from sparse-view projections is one of important problems in computed tomography (CT) limited by the availability or feasibility of obtaining of a large number of projections. Traditionally, convex regularizers have been exploited to improve the reconstruction quality in sparse-view CT, and the convex constraint in those problems leads to an easy optimization process. However, convex regularizers often result in a biased approximation and inaccurate reconstruction in CT problems. Here, we present a nonconvex, Lipschitz continuous and non-smooth regularization model. The CT reconstruction is formulated as a nonconvex constrained L1 − L2 minimization problem and solved through a difference of convex algorithm and alternating direction of multiplier method which generates a better result than L0 or L1 regularizers in the CT reconstruction. We compare our method with previously reported high performance methods which use convex regularizers such as TV, wavelet, curvelet, and curvelet+TV (CTV) on the test phantom images. The results show that there are benefits in using the nonconvex regularizer in the sparse-view CT reconstruction.

Keywords: Computed tomography, sparse-view reconstruction, L1 −L2 minimization, non-convex, difference of convex functions.

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Authors: Catherine Equey Balzli

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Old age retirement pensions are an important concern among the Swiss but estimating one’s income after retirement is difficult due to the Swiss insurance system’s complexity. This project’s aim is to prepare for developing a digital platform that will allow individuals to plan for retirement in a simplified manner. The main objective of the platform will be to give individuals the tools to check that their savings and retirement benefits will allow them to continue the lifestyle to which they are accustomed once they are retired. The research results from qualitative (focus group) and quantitative (survey) methodologies, recommend the scope and functionalities for a digital platform to be developed. A main outcome is the need to limit the platform’s scope to old-age pension only (excluding survivors’ or disability pensions, for instance). Furthermore, an outcome regarding the functionalities is the proposition of scenarios such as early retirement, changes to income, or modifications to personal status. The development of the digital platform will be a subsequent project.

Keywords: Benefit statement, digital platform, retirement financial planning, social insurances.

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Authors: Sanghyeok Oh, Keechul Jung

Abstract:

Although lots of research work has been done for human pose recognition, the view-point of cameras is still critical problem of overall recognition system. In this paper, view-point insensitive human pose recognition is proposed. The aims of the proposed system are view-point insensitivity and real-time processing. Recognition system consists of feature extraction module, neural network and real-time feed forward calculation. First, histogram-based method is used to extract feature from silhouette image and it is suitable for represent the shape of human pose. To reduce the dimension of feature vector, Principle Component Analysis(PCA) is used. Second, real-time processing is implemented by using Compute Unified Device Architecture(CUDA) and this architecture improves the speed of feed-forward calculation of neural network. We demonstrate the effectiveness of our approach with experiments on real environment.

Keywords: computer vision, neural network, pose recognition, view-point insensitive, PCA, CUDA.

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Authors: Dr. H. B. Kekre, Sudeep D. Thepade

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Panoramic view generation has always offered novel and distinct challenges in the field of image processing. Panoramic view generation is nothing but construction of bigger view mosaic image from set of partial images of the desired view. The paper presents a solution to one of the problems of image seascape formation where some of the partial images are color and others are grayscale. The simplest solution could be to convert all image parts into grayscale images and fusing them to get grayscale image panorama. But in the multihued world, obtaining the colored seascape will always be preferred. This could be achieved by picking colors from the color parts and squirting them in grayscale parts of the seascape. So firstly the grayscale image parts should be colored with help of color image parts and then these parts should be fused to construct the seascape image. The problem of coloring grayscale images has no exact solution. In the proposed technique of panoramic view generation, the job of transferring color traits from reference color image to grayscale image is done by palette based method. In this technique, the color palette is prepared using pixel windows of some degrees taken from color image parts. Then the grayscale image part is divided into pixel windows with same degrees. For every window of grayscale image part the palette is searched and equivalent color values are found, which could be used to color grayscale window. For palette preparation we have used RGB color space and Kekre-s LUV color space. Kekre-s LUV color space gives better quality of coloring. The searching time through color palette is improved over the exhaustive search using Kekre-s fast search technique. After coloring the grayscale image pieces the next job is fusion of all these pieces to obtain panoramic view. For similarity estimation between partial images correlation coefficient is used.

Keywords: Panoramic View, Similarity Estimate, Color Transfer, Color Palette, Kekre's Fast Search, Kekre's LUV

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Authors: K. Chandra Sekaran

Abstract:

This paper describes a paradigmatic approach to develop architecture of secure systems by describing the requirements from four different points of view: that of the owner, the administrator, the user, and the network. Deriving requirements and developing architecture implies the joint elicitation and describing the problem and the structure of the solution. The view points proposed in this paper are those we consider as requirements towards their contributions as major parties in the design, implementation, usage and maintenance of secure systems. The dramatic growth of the technology of Internet and the applications deployed in World Wide Web have lead to the situation where the security has become a very important concern in the development of secure systems. Many security approaches are currently being used in organizations. In spite of the widespread use of many different security solutions, the security remains a problem. It is argued that the approach that is described in this paper for the development of secure architecture is practical by all means. The models representing these multiple points of view are termed the requirements model (views of owner and administrator) and the operations model (views of user and network). In this paper, this multiple view paradigm is explained by first describing the specific requirements and or characteristics of secure systems (particularly in the domain of networks) and the secure architecture / system development methodology.

Keywords: Multiple view paradigms, requirements model, operations model, secure system, owner, administrator, user, network.

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Authors: H. B. Kekre, Sudeep D. Thepade

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The automatic construction of large, high-resolution image vistas (mosaics) is an active area of research in the fields of photogrammetry [1,2], computer vision [1,4], medical image processing [4], computer graphics [3] and biometrics [8]. Image stitching is one of the possible options to get image mosaics. Vista Creation in image processing is used to construct an image with a large field of view than that could be obtained with a single photograph. It refers to transforming and stitching multiple images into a new aggregate image without any visible seam or distortion in the overlapping areas. Vista creation process aligns two partial images over each other and blends them together. Image mosaics allow one to compensate for differences in viewing geometry. Thus they can be used to simplify tasks by simulating the condition in which the scene is viewed from a fixed position with single camera. While obtaining partial images the geometric anomalies like rotation, scaling are bound to happen. To nullify effect of rotation of partial images on process of vista creation, we are proposing rotation invariant vista creation algorithm in this paper. Rotation of partial image parts in the proposed method of vista creation may introduce some missing region in the vista. To correct this error, that is to fill the missing region further we have used image inpainting method on the created vista. This missing view regeneration method also overcomes the problem of missing view [31] in vista due to cropping, irregular boundaries of partial image parts and errors in digitization [35]. The method of missing view regeneration generates the missing view of vista using the information present in vista itself.

Keywords: Vista, Overlap Estimation, Rotation Invariance, Missing View Regeneration.

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Authors: Yoon Jung Sik, Bur-Deul Yoon, Ki Hun Kim, Chang Hoon

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The purpose of this study was to examine the viewpoints in terms of changing distances and levels and thereby, comparatively analyze the visual sensitivity to the elements of the natural views. The questionnaire survey was conducted separately for experts and non-experts. Summing up, it was confirmed that the visual sensitivity to the elements of the same natural views differed significantly depending on subjects' professionalism, changes of the viewpoint levels and distances, while the visual sensitivity to 'openness of visual/view axes' did not differ significantly when only the distances of the viewpoints were varied. In addition, the visual sensitivity to visual/view axes differed between experts and ordinary people when the levels of the viewpoints were varied, while the visual sensitivity to 'damaged natural view resources' differed between two groups when the distances of the viewpoints were varied.

Keywords: Landscape Evaluation, Visual Sensitivity, Viewpoint.

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Authors: Ali Faal Ghayoumi, Mahmoud Dehghan Nayeri, Manouchehre Ansari, Taha Raeesi

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This study aims to investigate empirically the valuerelevance of accounting information to domestic investors in Tehran stock exchange from 1999 to 2006. During the present research impacts of two factors, including positive vs. negative earnings and the firm size are considered as well. The authors used earnings per share and annual change of earnings per share as the income statement indices, and book value of equity per share as the balance sheet index. Return and Price models through regression analysis are deployed in order to test the research hypothesis. Results depicted that accounting information is value-relevance to domestic investors in Tehran Stock Exchange according to both studied models. However, income statement information has more value-relevance than the balance sheet information. Furthermore, positive vs. negative earnings and firm size seems to have significant impact on valuerelevance of accounting information.

Keywords: Value-Relevance of Accounting Information, Iranianstock exchange, Return Model, Price Model

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Authors: Aleksandar Savanović

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In this paper, we will analyze the relationship between the neo-liberal concept of property rights and redistribution policy. This issue is back in the focus of interest due to the crisis 2008. The crisis has reaffirmed the influence of the state on the free-market processes. The interference of the state with property relations reopened a classical question: is it legitimate to redistribute resources of a man in favor of another man with taxes? The dominant view is that the neoliberal philosophy of natural rights is incompatible with redistributive measures. In principle, this view can be accepted. However, when we look into the details of the theory of natural rights proposed by some coryphaei of neoliberal philosophy, such as Hayek, Nozick, Buchanan and Rothbard, we can see that it is not such an unequivocal view. 

Keywords: Economic neoliberalism, natural law, property, redistribution

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Authors: Boontita Suchyukorn, Raweewan Auepanwiriyakul

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A Data Warehouses is a repository of information integrated from source data. Information stored in data warehouse is the form of materialized in order to provide the better performance for answering the queries. Deciding which appropriated views to be materialized is one of important problem. In order to achieve this requirement, the constructing search space close to optimal is a necessary task. It will provide effective result for selecting view to be materialized. In this paper we have proposed an approach to reoptimize Multiple View Processing Plan (MVPP) by using global common subexpressions. The merged queries which have query processing cost not close to optimal would be rewritten. The experiment shows that our approach can help to improve the total query processing cost of MVPP and sum of query processing cost and materialized view maintenance cost is reduced as well after views are selected to be materialized.

Keywords: Data Warehouse, materialized views, query rewriting, common subexpressions.

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Authors: Gholam Hossein Naseri, Manucher Tamizi

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Light is one of the most important qualitative and symbolic factors and has a special position in architecture and urban development in regard to practical function. The main function of light, either natural or artificial, is lighting up the environment and the constructional forms which is called lighting. However, light is used to redefine the urban spaces by architectural genius with regard to three aesthetic, conceptual and symbolic factors. In architecture and urban development, light has a function beyond lighting up the environment, and the designers consider it as one of the basic components. The present research aims at studying the function of light and color in architectural view and their effects in buildings.

Keywords: Architectural View , Color , Light

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Authors: D. R. Awang Rambli, S. Sulaiman, M.Y. Nayan, A.R. Asoruddin

Abstract:

Existing image-based virtual reality applications allow users to view image-based 3D virtual environment in a more interactive manner. User could “walkthrough"; looks left, right, up and down and even zoom into objects in these virtual worlds of images. However what the user sees during a “zoom in" is just a close-up view of the same image which was taken from a distant. Thus, this does not give the user an accurate view of the object from the actual distance. In this paper, a simple technique for zooming in an object in a virtual scene is presented. The technique is based on the 'hotspot' concept in existing application. Instead of navigation between two different locations, the hotspots are used to focus into an object in the scene. For each object, several hotspots are created. A different picture is taken for each hotspot. Each consecutive hotspot created will take the user closer to the object. This will provide the user with a correct of view of the object based on his proximity to the object. Implementation issues and the relevance of this technique in potential application areas are highlighted.

Keywords: Hotspots, image-based VR, camera zooms, virtualreality.

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