Abstract: Taxation as a potent fiscal policy instrument through which infrastructures and social services that drive the development process of any society has been ineffective in Nigeria. The adoption of appropriate measures is, however, a requirement for the generation of adequate tax revenue. This study set out to investigates efficiency and effectiveness in the administration of tax in Nigeria, using Cross River State as a case-study. The methodology to achieve this objective is a qualitative technique using structured questionnaires to survey the three senatorial districts in the state; the central limit theory is adopted as our analytical technique. Result showed a significant degree of inefficiency in the administration of taxes. It is recommended that periodic review and update of tax policy will bring innovation and effectiveness in the administration of taxes. Also proper appropriation of tax revenue will drive development in needed infrastructural and social services.
Abstract: Question answering (QA) aims at retrieving precise information from a large collection of documents. Most of the Question Answering systems composed of three main modules: question processing, document processing and answer processing. Question processing module plays an important role in QA systems to reformulate questions. Moreover answer processing module is an emerging topic in QA systems, where these systems are often required to rank and validate candidate answers. These techniques aiming at finding short and precise answers are often based on the semantic relations and co-occurrence keywords. This paper discussed about a new model for question answering which improved two main modules, question processing and answer processing which both affect on the evaluation of the system operations. There are two important components which are the bases of the question processing. First component is question classification that specifies types of question and answer. Second one is reformulation which converts the user's question into an understandable question by QA system in a specific domain. The objective of an Answer Validation task is thus to judge the correctness of an answer returned by a QA system, according to the text snippet given to support it. For validating answers we apply candidate answer filtering, candidate answer ranking and also it has a final validation section by user voting. Also this paper described new architecture of question and answer processing modules with modeling, implementing and evaluating the system. The system differs from most question answering systems in its answer validation model. This module makes it more suitable to find exact answer. Results show that, from total 50 asked questions, evaluation of the model, show 92% improving the decision of the system.
Abstract: In this paper three basic approaches and different
methods under each of them for extracting region of interest (ROI)
from stationary images are explored. The results obtained for each of
the proposed methods are shown, and it is demonstrated where each
method outperforms the other. Two main problems in ROI
extraction: the channel selection problem and the saliency reversal
problem are discussed and how best these two are addressed by
various methods is also seen. The basic approaches are 1) Saliency
based approach 2) Wavelet based approach 3) Clustering based
approach. The saliency approach performs well on images containing
objects of high saturation and brightness. The wavelet based
approach performs well on natural scene images that contain regions
of distinct textures. The mean shift clustering approach partitions the
image into regions according to the density distribution of pixel
intensities. The experimental results of various methodologies show
that each technique performs at different acceptable levels for
various types of images.
Abstract: This paper presents an economic game for sybil
detection in a distributed computing environment. Cost parameters
reflecting impacts of different sybil attacks are introduced in the sybil
detection game. The optimal strategies for this game in which both
sybil and non-sybil identities are expected to participate are devised.
A cost sharing economic mechanism called Discriminatory
Rewarding Mechanism for Sybil Detection is proposed based on this
game. A detective accepts a security deposit from each active agent,
negotiates with the agents and offers rewards to the sybils if the latter
disclose their identity. The basic objective of the detective is to
determine the optimum reward amount for each sybil which will
encourage the maximum possible number of sybils to reveal
themselves. Maintaining privacy is an important issue for the
mechanism since the participants involved in the negotiation are
generally reluctant to share their private information. The mechanism
has been applied to Tor by introducing a reputation scoring function.
Abstract: The main objective of this paper is to provide an efficient tool for delineating brain tumors in three-dimensional magnetic resonance images. To achieve this goal, we use basically a level-sets approach to delineating three-dimensional brain tumors. Then we introduce a compression plan of 3D brain structures based for the meshes simplification, adapted for time to the specific needs of the telemedicine and to the capacities restricted by network communication. We present here the main stages of our system, and preliminary results which are very encouraging for clinical practice.
Abstract: Appeared toward 1986, the object-oriented databases
management systems had not known successes knew five years after
their birth. One of the major difficulties is the query optimization.
We propose in this paper a new approach that permits to enrich
techniques of query optimization existing in the object-oriented
databases. Seen success that knew the query optimization in the
relational model, our approach inspires itself of these optimization
techniques and enriched it so that they can support the new concepts
introduced by the object databases.
Abstract: It is believed that major account on language diversity must be taken in learning, and especially in learning using ICT. This paper-s objective is to exhibit language and communication barriers in learning, to approach the topic from socioculture and cognitivist perspectives, and to give exploratory solutions of handling such barriers. The review is mainly conducted by approaching the journal Computers & Education, but also an initially broad search was conducted. The results show that not much attention is paid on language and communication barriers in an immediate relation to learning using ICT. The results shows, inter alia, that language and communication barriers are caused because of not enough account is taken on both the individual-s background and the technology.
Abstract: One very interesting field of research in Pattern Recognition that has gained much attention in recent times is Gesture Recognition. In this paper, we consider a form of dynamic hand gestures that are characterized by total movement of the hand (arm) in space. For these types of gestures, the shape of the hand (palm) during gesturing does not bear any significance. In our work, we propose a model-based method for tracking hand motion in space, thereby estimating the hand motion trajectory. We employ the dynamic time warping (DTW) algorithm for time alignment and normalization of spatio-temporal variations that exist among samples belonging to the same gesture class. During training, one template trajectory and one prototype feature vector are generated for every gesture class. Features used in our work include some static and dynamic motion trajectory features. Recognition is accomplished in two stages. In the first stage, all unlikely gesture classes are eliminated by comparing the input gesture trajectory to all the template trajectories. In the next stage, feature vector extracted from the input gesture is compared to all the class prototype feature vectors using a distance classifier. Experimental results demonstrate that our proposed trajectory estimator and classifier is suitable for Human Computer Interaction (HCI) platform.
Abstract: The approach based on the wavelet transform has
been widely used for image denoising due to its multi-resolution
nature, its ability to produce high levels of noise reduction and the
low level of distortion introduced. However, by removing noise, high
frequency components belonging to edges are also removed, which
leads to blurring the signal features. This paper proposes a new
method of image noise reduction based on local variance and edge
analysis. The analysis is performed by dividing an image into 32 x 32
pixel blocks, and transforming the data into wavelet domain. Fast
lifting wavelet spatial-frequency decomposition and reconstruction is
developed with the advantages of being computationally efficient and
boundary effects minimized. The adaptive thresholding by local
variance estimation and edge strength measurement can effectively
reduce image noise while preserve the features of the original image
corresponding to the boundaries of the objects. Experimental results
demonstrate that the method performs well for images contaminated
by natural and artificial noise, and is suitable to be adapted for
different class of images and type of noises. The proposed algorithm
provides a potential solution with parallel computation for real time
or embedded system application.
Abstract: The optimal operation of proton exchange membrane fuel cell (PEMFC) requires good water management which is presented under two forms vapor and liquid. Moreover, fuel cells have to reach higher output require integration of some accessories which need electrical power. In order to analyze fuel cells operation and different species transport phenomena a biphasic mathematical model is presented by governing equations set. The numerical solution of these conservation equations is calculated by Matlab program. A multi-criteria optimization with weighting between two opposite objectives is used to determine the compromise solutions between maximum output and minimal stack size. The obtained results are in good agreement with available literature data.
Abstract: In this paper, we proposed the robust mobile object
detection method for light effect in the night street image block based
updating reference background model using block state analysis.
Experiment image is acquired sequence color video from steady
camera. When suddenly appeared artificial illumination, reference
background model update this information such as street light, sign
light. Generally natural illumination is change by temporal, but
artificial illumination is suddenly appearance. So in this paper for
exactly detect artificial illumination have 2 state process. First process
is compare difference between current image and reference
background by block based, it can know changed blocks. Second
process is difference between current image-s edge map and reference
background image-s edge map, it possible to estimate illumination at
any block. This information is possible to exactly detect object,
artificial illumination and it was generating reference background
more clearly. Block is classified by block-state analysis. Block-state
has a 4 state (i.e. transient, stationary, background, artificial
illumination). Fig. 1 is show characteristic of block-state respectively
[1]. Experimental results show that the presented approach works well
in the presence of illumination variance.
Abstract: The Principal component regression (PCR) is a
combination of principal component analysis (PCA) and multiple linear regression (MLR). The objective of this paper is to revise the
use of PCR in shortwave near infrared (SWNIR) (750-1000nm) spectral analysis. The idea of PCR was explained mathematically and
implemented in the non-destructive assessment of the soluble solid
content (SSC) of pineapple based on SWNIR spectral data. PCR achieved satisfactory results in this application with root mean
squared error of calibration (RMSEC) of 0.7611 Brix°, coefficient of determination (R2) of 0.5865 and root mean squared error of crossvalidation
(RMSECV) of 0.8323 Brix° with principal components
(PCs) of 14.
Abstract: An application framework provides a reusable
design and implementation for a family of software systems.
Frameworks are introduced to reduce the cost of a product line
(i.e., family of products that share the common features). Software
testing is a time consuming and costly ongoing activity during the
application software development process. Generating reusable test
cases for the framework applications at the framework
development stage, and providing and using the test cases to test
part of the framework application whenever the framework is used
reduces the application development time and cost considerably.
Framework Interface Classes (FICs) are classes introduced by
the framework hooks to be implemented at the application
development stage. They can have reusable test cases generated at
the framework development stage and provided with the
framework to test the implementations of the FICs at the
application development stage. In this paper, we conduct a case
study using thirteen applications developed using three
frameworks; one domain oriented and two application oriented.
The results show that, in general, the percentage of the number of
FICs in the applications developed using domain frameworks is, on
average, greater than the percentage of the number of FICs in the
applications developed using application frameworks.
Consequently, the reduction of the application unit testing time
using the reusable test cases generated for domain frameworks is,
in general, greater than the reduction of the application unit testing
time using the reusable test cases generated for application
frameworks.
Abstract: For investigations of electromagnetic field
distributions in biological structures by Finite Element Method
(FEM), a method for automatic 3D model building of human
anatomical objects is developed. Models are made by meshed
structures and specific electromagnetic material properties for each
tissue type. Mesh is built according to specific FEM criteria for
achieving good solution accuracy. Several FEM models of
anatomical objects are built. Formulation using magnetic vector
potential and scalar electric potential (A-V, A) is used for modeling
of electromagnetic fields in human tissue objects. The developed
models are suitable for investigations of electromagnetic field
distributions in human tissues exposed in external fields during
magnetic stimulation, defibrillation, impedance tomography etc.
Abstract: Due to its special data structure and manipulative principle, Object-Oriented Database (OODB) has a particular security protection and authorization methods. This paper first introduces the features of security mechanism about OODB, and then talked about authorization checking process of OODB. Implicit authorization mechanism is based on the subject hierarchies, object hierarchies and access hierarchies of the security authorization modes, and simplifies the authorization mode. In addition, to combine with other authorization mechanisms, implicit authorization can make protection on the authorization of OODB expediently and effectively.
Abstract: This paper presents the development of an active
vibration control using direct adaptive controller to suppress the
vibration of a flexible beam system. The controller is realized based
on linear parametric form. Differential evolution optimisation
algorithm is used to optimize the controller using single objective
function by minimizing the mean square error of the observed
vibration signal. Furthermore, an alternative approach is developed to
systematically search for the best controller model structure together
with it parameter values. The performance of the control scheme is
presented and analysed in both time and frequency domain.
Simulation results demonstrate that the proposed scheme is able to
suppress the unwanted vibration effectively.
Abstract: In this paper we introduce a new unit test technique
called déjà-vu object. Déjà-vu objects replace real objects used by
classes under test, allowing the execution of isolated unit tests. A
déjà-vu object is able to observe and record the behaviour of a real
object during real sessions, and to replace it during unit tests,
returning previously recorded results. Consequently déjà-vu object
technique can be useful when a bottom-up development and testing
strategy is adopted. In this case déjà-vu objects can increase test
portability and test source code readability. At the same time they
can reduce the time spent by programmers to develop test code and
the risk of incompatibility during the switching between déjà-vu and
production code.
Abstract: Dynamics of laser radiation – metal target interaction
in water at 1064 nm by applying Mach-Zehnder interference
technique was studied. The mechanism of generating the well
developed regime of evaporation of a metal surface and a spherical
shock wave in water is proposed. Critical intensities of the NIR for
the well developed evaporation of silver and gold targets were
determined. Dynamics of shock waves was investigated for earlier
(dozens) and later (hundreds) nanoseconds of time. Transparent
expanding plasma-vapor-compressed water object was visualized and
measured. The thickness of compressed layer of water and pressures
behind the front of a shock wave for later time delays were obtained
from the optical treatment of interferograms.
Abstract: On the basis of the linearized Phillips-Herffron model of a single-machine power system, a novel method for designing unified power flow controller (UPFC) based output feedback controller is presented. The design problem of output feedback controller for UPFC is formulated as an optimization problem according to with the time domain-based objective function which is solved by iteration particle swarm optimization (IPSO) that has a strong ability to find the most optimistic results. To ensure the robustness of the proposed damping controller, the design process takes into account a wide range of operating conditions and system configurations. The simulation results prove the effectiveness and robustness of the proposed method in terms of a high performance power system. The simulation study shows that the designed controller by Iteration PSO performs better than Classical PSO in finding the solution.
Abstract: Intrusion Detection System is significant in network
security. It detects and identifies intrusion behavior or intrusion
attempts in a computer system by monitoring and analyzing the
network packets in real time. In the recent year, intelligent algorithms
applied in the intrusion detection system (IDS) have been an
increasing concern with the rapid growth of the network security.
IDS data deals with a huge amount of data which contains irrelevant
and redundant features causing slow training and testing process,
higher resource consumption as well as poor detection rate. Since the
amount of audit data that an IDS needs to examine is very large even
for a small network, classification by hand is impossible. Hence, the
primary objective of this review is to review the techniques prior to
classification process suit to IDS data.