Abstract: The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.
Abstract: This study statistically models the surface f0 contour and the underlying pitch target of a well-studied third sandhi tone of Mandarin Chinese. Although the growth curve analysis on the surface f0 contours indicates non-neutralization of this sandhi tone (T3) and the base T2, their underlying pitch targets do show neutralization. These results in Mandarin are also consistent with the perception of native speakers, where they cannot distinguish the third T3 from the base T2, compensating contextual variation. It is possible to use the proposed statistical procedure of testing underlying pitch targets to verify tone sandhi processes in other tonal languages.
Abstract: Space technologies have changed the way we live in the present day society and manage many aspects of our daily affairs through Remote sensing, Navigation & Communications. Further, defense and military usage of spacecraft has increased tremendously along with civilian purposes. The number of satellites deployed in space in Low Earth Orbit (LEO), Medium Earth Orbit (MEO), and the Geostationary Orbit (GEO) has gone up. The dependency on remote sensing and operational capabilities are most invariably to be exploited more and more in future. Every country is acquiring spacecraft in one way or other for their daily needs, and spacecraft numbers are likely to increase significantly and create spacecraft traffic problems. The aim of this research paper is to propose innovative design concepts for adaptive spacecraft. The main idea here is to improve existing design methods of spacecraft design and development to further improve upon design considerations for futuristic adaptive spacecraft with inbuilt features for automatic adaptability and self-protection. In other words, the innovative design considerations proposed here are to have future spacecraft with self-organizing capabilities for orbital control and protection from anti-satellite weapons (ASAT). Here, an attempt is made to propose design and develop futuristic spacecraft for 2030 and beyond due to tremendous advancements in VVLSI, miniaturization, and nano antenna array technologies, including nano technologies are expected.
Abstract: In any communication, security is the most important issue in today’s world. In this paper, steganography is the process of hiding the important data into other data, such as text, audio, video, and image. The interest in this topic is to provide availability, confidentiality, integrity, and authenticity of data. The steganographic technique that embeds hides content with unremarkable cover media so as not to provoke eavesdropper’s suspicion or third party and hackers. In which many applications of compression, encryption, decryption, and embedding methods are used for digital image steganography. Due to compression, the nose produces in the image. To sustain noise in the image, the LSB insertion technique is used. The performance of the proposed embedding system with respect to providing security to secret message and robustness is discussed. We also demonstrate the maximum steganography capacity and visual distortion.
Abstract: This research was performed to evaluate the attitudes of rural women towards education, health and work outside the home. The study was based on a random sample of 147 rural women, Kafr-Rahmaniyah village was chosen for the study because its life expectancy at birth for females, education and percentage of females in the labor force, were the highest in the district. The study data were collected from rural female respondents, using a face-to-face questionnaire. In addition, the study estimated several factors like age, main occupation, family size, monthly household income, geographic cosmopolites, and degree of social participation for rural women respondents. Using Statistical Package for the Social Sciences (SPSS), data were analyzed by non-parametric statistical methods. The main finding in this study was a significant relationship between each of the previous variables and each of rural women’s attitudes toward education, health, and work outside home. The study concluded with some recommendations. The most important element is ensuring attention to rural women’s needs, requirements and rights via raising their health awareness, education and their contributions in their society.
Abstract: Ultimatum game is an experimental paradigm to study human decision making. There are two players, a proposer and a responder, to split a fixed amount of money. According to the traditional economic theory on ultimatum game, proposer should propose the selfish offers to responder as much as possible to maximize proposer’s own outcomes. However, most evidences had showed that people chose more fair offers, hence two hypotheses – fairness favoring and strategic concern were proposed. In current study, we induced the motivation in participants to be either selfish or altruistic, and manipulated the task variables, the stake sizes (NT$100, 1000, 10000) and the share sizes (the 40%, 30%, 20%, 10% of the sum as selfish offers, and the 60%, 70%, 80%, 90% of the sum as altruistic offers), to examine the two hypotheses. The results showed that most proposers chose more fair offers with longer reaction times (RTs) no matter in choosing between the fair and selfish offers, or between the fair and altruistic offers. However, the proposers received explicit self-interest instruction chose more selfish offers accompanied with longer RTs in choosing between the fair and selfish offers. Therefore, the results supported the strategic concern hypothesis that previous proposers choosing the fair offers might be resulted from the fear of rejection by responders. Proposers would become more self-interest if the fear of being rejected is eliminated.
Abstract: The wheelchair is the major means of transport for
physically disabled people. However, it cannot overcome architectural
barriers such as curbs and stairs. In this paper, the authors proposed
a method to avoid falling down of a wheeled inverted pendulum type
robotic wheelchair for climbing stairs. The problem of this system
is that the feedback gain of the wheels cannot be set high due to
modeling errors and gear backlash, which results in the movement
of wheels. Therefore, the wheels slide down the stairs or collide with
the side of the stairs, and finally the wheelchair falls down. To avoid
falling down, the authors proposed a slider control strategy based on
skyhook model in order to decrease the movement of wheels, and a
rotary link control strategy based on the staircase dimensions in order
to avoid collision or slide down. The effectiveness of the proposed
fall avoidance control strategy was validated by ODE simulations and
the prototype wheelchair.
Abstract: This paper presents a home-based robot-rehabilitation
instrument, called ”MAGNI Dynamics”, that utilized a vision-based
kinematic/dynamic module and an adaptive haptic feedback
controller. The system is expected to provide personalized
rehabilitation by adjusting its resistive and supportive behavior
according to a fuzzy intelligence controller that acts as an inference
system, which correlates the user’s performance to different stiffness
factors. The vision module uses the Kinect’s skeletal tracking to
monitor the user’s effort in an unobtrusive and safe way, by estimating
the torque that affects the user’s arm. The system’s torque estimations
are justified by capturing electromyographic data from primitive
hand motions (Shoulder Abduction and Shoulder Forward Flexion).
Moreover, we present and analyze how the Barrett WAM generates
a force-field with a haptic controller to support or challenge the
users. Experiments show that by shifting the proportional value,
that corresponds to different stiffness factors of the haptic path, can
potentially help the user to improve his/her motor skills. Finally,
potential areas for future research are discussed, that address how
a rehabilitation robotic framework may include multisensing data, to
improve the user’s recovery process.
Abstract: In designing a kinetic façade, it is hard for the designer to make digital models due to its complex geometry with motion. This paper aims to present a methodology of converting a point cloud of a physical model into a single digital model with a certain topology and motion. The method uses a Microsoft Kinect sensor, and color markers were defined and applied to three paper folding-inspired designs. Although the resulted digital model cannot represent the whole folding range of the physical model, the method supports the designer to conduct a performance-oriented design process with the rough physical model in the reduced folding range.
Abstract: We propose a system to real environmental noise and
channel mismatch for forensic speaker verification systems. This
method is based on suppressing various types of real environmental
noise by using independent component analysis (ICA) algorithm.
The enhanced speech signal is applied to mel frequency cepstral
coefficients (MFCC) or MFCC feature warping to extract the
essential characteristics of the speech signal. Channel effects are
reduced using an intermediate vector (i-vector) and probabilistic
linear discriminant analysis (PLDA) approach for classification. The
proposed algorithm is evaluated by using an Australian forensic voice
comparison database, combined with car, street and home noises
from QUT-NOISE at a signal to noise ratio (SNR) ranging from -10
dB to 10 dB. Experimental results indicate that the MFCC feature
warping-ICA achieves a reduction in equal error rate about (48.22%,
44.66%, and 50.07%) over using MFCC feature warping when the
test speech signals are corrupted with random sessions of street, car,
and home noises at -10 dB SNR.
Abstract: The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors. We used mixed technique of selection that implies rules of random and proportional selection. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from the major Georgian airports. Techniques of statistical observation were prepared. A representative population of foreign visitors and a rule of selection of respondents were determined. We have a trend of growth of tourist numbers and share of tourists from post-soviet countries constantly increases. Level of satisfaction with tourist facilities and quality of service has grown, but still we have a problem of disparity between quality of service and prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher.
Abstract: We proposed to assess the cohesion of a football team by its subject-goal and subject-value unity according to the A.V. Petrovsky theory. Goal unity was measured by the degree of compliance of the priority targets for various players in the team. Values were estimated by the coincidence of the ideas about a perfect football player. On the basis of the provisional diagnosis of the six teams, we had made the lists of goals and values. The tests were piloted on 35 football teams. The results allowed not only to compare quantitatively the cohesion of the different teams, but also to identify subgroups within the team.
Abstract: This paper deals with the problem of two-dimensional (2-D) recursive two-channel quincunx quadrature mirror filter (QQMF) banks design. The analysis and synthesis filters of the 2-D recursive QQMF bank are composed of 2-D recursive digital allpass lattice filters (DALFs) with symmetric half-plane (SHP) support regions. Using the 2-D doubly complementary half-band (DC-HB) property possessed by the analysis and synthesis filters, we facilitate the design of the proposed QQMF bank. For finding the coefficients of the 2-D recursive SHP DALFs, we present a structure of 2-D recursive digital allpass filters by using 2-D SHP recursive digital all-pass lattice filters (DALFs). The novelty of using 2-D SHP recursive DALFs to construct a 2-D recursive QQMF bank is that the resulting 2-D recursive QQMF bank provides better performance than the existing 2-D recursive QQMF banks. Simulation results are also presented for illustration and comparison.
Abstract: North Sea Caspian Pattern Index (NCP) refers to an atmospheric teleconnection between the North Sea and North Caspian at the 500 hPa geopotential height level. The aim of this study is to search for effects of NCP on annual and seasonal mean temperature and also annual and seasonal precipitation totals in the Aegean region of Turkey. The study contains the data that consist of 46 years obtained from nine meteorological stations. To determine the relationship between NCP and the climatic parameters, firstly the Pearson correlation coefficient method was utilized. According to the results of the analysis, most of the stations in the region have a high negative correlation NCPI in all seasons, especially in the winter season in terms of annual and seasonal mean temperature (statistically at significant at the 90% level). Besides, high negative correlation values between NCPI and precipitation totals are observed during the winter season at the most of stations. Furthermore, the NCPI values were divided into two group as NCPI(-) and NCPI(+), and then mean temperature and precipitation total values, which are grouped according to the NCP(-) and NCP(+) phases, were determined as annual and seasonal. During the NCPI(-), higher mean temperature values are observed in all of seasons, particularly in the winter season compared to the mean temperature values under effect of NCP(+). Similarly, during the NCPI(-) in winter season precipitation total values have higher than the precipitation total values under the effect of NCP(+); however, in other seasons there no substantial changes were observed between the precipitation total values. As a result of this study, significant proof is obtained with regards to the influences of NCP on the temperature and precipitation regime in the Aegean region of Turkey.
Abstract: Osteoporosis and obesity are widespread diseases in people over 50 years associated with changes in structure and body composition. Нigher body mass index (BMI) values are associated with greater bone mineral density (BMD). However, trabecular bone score (TBS) indirectly explores bone quality, independently of BMD. The aim of our study was to evaluate the relationship between the BMD and TBS parameters in Ukrainian men suffering from obesity. We examined 396 men aged 40-89 years. Depending on their BMI all the subjects were divided into two groups: Group I – patients with obesity whose BMI was ≥ 30 kg/m2 (n=129) and Group II – patients without obesity and BMI of < 30 kg/m2 (n=267). The BMD of total body, lumbar spine L1-L4, femoral neck and forearm were measured by DXA (Prodigy, GEHC Lunar, Madison, WI, USA). The TBS of L1- L4 was assessed by means of TBS iNsight® software installed on DXA machine (product of Med-Imaps, Pessac, France). In general, obese men had a significantly higher BMD of lumbar spine L1-L4, femoral neck, total body and ultradistal forearm (p < 0.001) in comparison with men without obesity. The TBS of L1-L4 was significantly lower in obese men compared to non-obese ones (p < 0.001). BMD of lumbar spine L1-L4, femoral neck and total body significantly differ in men aged 40-49, 50-59, 60-69, and 80-89 years (p < 0.05). At the same time, in men aged 70-79 years, BMD of lumbar spine L1-L4 (p=0.46), femoral neck (p=0.18), total body (p=0.21), ultra-distal forearm (p=0.13), and TBS (p=0.07) did not significantly differ. A significant positive correlation between the fat mass and the BMD at different sites was observed. However, the correlation between the fat mass and TBS of L1-L4 was also significant, though negative.
Abstract: Osteoporosis is one of the important problems in postmenopausal women due to an increased risk of sudden and unexpected fractures. This study is aimed to determine the connection between bone mineral density (BMD) and trabecular bone score (TBS) in Ukrainian women suffering from metabolic syndrome. Participating in the study, 566 menopausal women aged 50-79 year-old were examined and divided into two groups: Group A included 336 women with no obesity (BMI ≤ 29.9 kg/m2), and Group B – 230 women with metabolic syndrome (diagnosis according to IDF criteria, 2005). Dual-energy X-ray absorptiometry was used for measuring of lumbar spine (L1-L4), femoral neck, total body and forearm BMD and bone quality indexes (last according to Med-Imaps installation). Data were analyzed using Statistical Package 6.0. A significant increase of lumbar spine (L1-L4), femoral neck, total body and ultradistal radius BMD was found in women with metabolic syndrome compared to those without obesity (p < 0.001) both in their totality and in groups of 50-59 years, 60-69 years, and 70-79 years. TBS was significantly higher in non-obese women compared to metabolic syndrome patients of 50-59 years and in the general sample (p < 0.05). Analysis showed significant positive correlation between body mass index (BMI) and BMD at all levels. Significant negative correlation between BMI and TBS (L1-L4) was established. Despite the fact that BMD indexes were significantly higher in women with metabolic syndrome, the frequency of vertebral and non-vertebral fractures did not differ significantly in the groups of patients.
Abstract: In the diagnostics of osteoporosis, the gold standard is considered to be bone mineral density; however, X-ray densitometry is not an accurate indicator of osteoporotic fracture risk under all circumstances. In this regard, the search for new methods that could determine the indicators not only of the mineral density, but of the bone tissue quality, is a logical step for diagnostic optimization. One of these methods is the evaluation of trabecular bone quality. The aim of this study was to examine the quality and mineral density of spine bone tissue, femoral neck, and body composition of women depending on the duration of the postmenopausal period, to determine the correlation of body fat with indicators of bone mineral density and quality. The study examined 179 women in premenopausal and postmenopausal periods. The patients were divided into the following groups: Women in the premenopausal period and women in the postmenopausal period at various stages (early, middle, late postmenopause). A general examination and study of the above parameters were conducted with General Electric X-ray densitometer. The results show that bone quality and mineral density probably deteriorate with advancing of postmenopausal period. Total fat and lean mass ratio is not likely to change with age. In the middle and late postmenopausal periods, the bone tissue mineral density of the spine and femoral neck increases along with total fat mass.
Abstract: In this study, raw coffee wastewater (CWW) was used as a complex substrate for anaerobic digestion. The inoculum adaptation stage, microbial diversity analysis and biomethane potential (BMP) tests were performed. A fast inoculum adaptation stage was used by the replacement of vinasse to CWW in an anaerobic sequential batch reactor (AnSBR) operated at mesophilic conditions. Illumina MiSeq sequencing was used to analyze the microbial diversity. While, BMP tests using inoculum adapted to CWW were carried out at different inoculum to substrate (I/S) ratios (2:1, 3:1 and 4:1, on a VS basis). Results show that the adaptability percentage was increased gradually until it reaches the highest theoretical value in a short time of 10 d; with a methane yield of 359.10 NmL CH4/g COD-removed; Methanobacterium beijingense was the most abundant microbial (75%) and the greatest specific methane production was achieved at I/S ratio 4:1, whereas the lowest was obtained at 2:1, with BMP values of 320 NmL CH4/g VS and 151 NmL CH4/g VS, respectively. In conclusion, gradual replacement of substrate was a feasible method to adapt the inoculum in a short time even using complex raw substrates, whereas in the BMP tests, the specific methane production was proportional to the initial amount of inoculum.
Abstract: This paper presents an approach for optimal cyber security decisions to protect instances of a federated Internet of Things (IoT) platform in the cloud. The presented solution implements the repeated Stackelberg Security Game (SSG) and a model called Stochastic Human behaviour model with AttRactiveness and Probability weighting (SHARP). SHARP employs the Subjective Utility Quantal Response (SUQR) for formulating a subjective utility function, which is based on the evaluations of alternative solutions during decision-making. We augment the repeated SSG (including SHARP and SUQR) with a reinforced learning algorithm called Naïve Q-Learning. Naïve Q-Learning belongs to the category of active and model-free Machine Learning (ML) techniques in which the agent (either the defender or the attacker) attempts to find an optimal security solution. In this way, we combine GT and ML algorithms for discovering optimal cyber security policies. The proposed security optimization components will be validated in a collaborative cloud platform that is based on the Industrial Internet Reference Architecture (IIRA) and its recently published security model.
Abstract: Recent years have seen an increasing number of patent disputes due to excessive competition in the global market and a reduced technology life-cycle; this has increased the risk of investment in technology development. While many global companies have started developing a methodology to identify promising technologies and assess for decisions, the existing methodology still has some limitations. Post hoc assessments of the new technology are not being performed, especially to determine whether the suggested technologies turned out to be promising. For example, in existing quantitative patent analysis, a patent’s citation information has served as an important metric for quality assessment, but this analysis cannot be applied to recently registered patents because such information accumulates over time. Therefore, we propose a new technology assessment model that can replace citation information and positively affect technological development based on post hoc analysis of the patents for promising technologies. Additionally, we collect customer reviews on a target technology to extract keywords that show the customers’ needs, and we determine how many keywords are covered in the new technology. Finally, we construct a portfolio (based on a technology assessment from patent information) and a customer-based marketability assessment (based on review data), and we use them to visualize the characteristics of the new technologies.