Abstract: The objective of this research is to develop an advanced driver assistance system characterized with the functions of lane departure warning (LDW), forward collision warning (FCW) and adaptive front-lighting system (AFS). The system is mainly configured a CCD/CMOS camera to acquire the images of roadway ahead in association with the analysis made by an image-processing unit concerning the lane ahead and the preceding vehicles. The input image captured by a camera is used to recognize the lane and the preceding vehicle positions by image detection and DROI (Dynamic Range of Interesting) algorithms. Therefore, the system is able to issue real-time auditory and visual outputs of warning when a driver is departing the lane or driving too close to approach the preceding vehicle unwittingly so that the danger could be prevented from occurring. During the nighttime, in addition to the foregoing warning functions, the system is able to control the bending light of headlamp to provide an immediate light illumination when making a turn at a curved lane and adjust the level automatically to reduce the lighting interference against the oncoming vehicles driving in the opposite direction by the curvature of lane and the vanishing point estimations. The experimental results show that the integrated vehicle image system is robust to most environments such as the lane detection and preceding vehicle detection average accuracy performances are both above 90 %.
Abstract: This paper aims to (1) analyze the profiles of
transgressors (detected evaders); (2) examine reason(s) that triggered a
tax audit, causes of tax evasion, audit timeframe and tax penalty
charged; and (3) to assess if tax auditors followed the guidelines as
stated in the 'Tax Audit Framework' when conducting tax audits. In
2011, the Inland Revenue Board Malaysia (IRBM) had audited and
finalized 557 company cases. With official permission, data of all the
557 cases were obtained from the IRBM. Of these, a total of 421 cases
with complete information were analyzed. About 58.1% was small and
medium corporations and from the construction industry (32.8%). The
selection for tax audit was based on risk analysis (66.8%), information
from third party (11.1%), and firm with low profitability or fluctuating
profit pattern (7.8%). The three persistent causes of tax evasion by
firms were over claimed expenses (46.8%), fraudulent reporting of
income (38.5%) and overstating purchases (10.5%). These findings
are consistent with past literature. Results showed that tax auditors
took six to 18 months to close audit cases. More than half of tax
evaders were fined 45% on additional tax raised during audit for the
first offence. The study found tax auditors did follow the guidelines in
the 'Tax Audit Framework' in audit selection, settlement and penalty
imposition.
Abstract: This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
Abstract: The main objective of this study is to test the
relationship between numbers of variables representing the firm
characteristics (market-related variables) and the extent of voluntary
disclosure levels (forward-looking disclosure) in the annual reports of
Egyptian firms listed on the Egyptian Stock Exchange. The results
show that audit firm size is significantly positively correlated (in all
the three years) with the level of forward-looking disclosure.
However, industry type variable (which divided to: industries,
cement, construction, petrochemicals and services), is found being
insignificantly association with the level of forward-looking
information disclosed in the annual reports for all the three years.
Abstract: Intrusion Detection Systems are increasingly a key
part of systems defense. Various approaches to Intrusion Detection
are currently being used, but they are relatively ineffective. Artificial
Intelligence plays a driving role in security services. This paper
proposes a dynamic model Intelligent Intrusion Detection System,
based on specific AI approach for intrusion detection. The
techniques that are being investigated includes neural networks and
fuzzy logic with network profiling, that uses simple data mining
techniques to process the network data. The proposed system is a
hybrid system that combines anomaly, misuse and host based
detection. Simple Fuzzy rules allow us to construct if-then rules that
reflect common ways of describing security attacks. For host based
intrusion detection we use neural-networks along with self
organizing maps. Suspicious intrusions can be traced back to its
original source path and any traffic from that particular source will
be redirected back to them in future. Both network traffic and system
audit data are used as inputs for both.
Abstract: Human middle-ear is the key component of the
auditory system. Its function is to transfer the sound waves through
the ear canal to provide sufficient stimulus to the fluids of the inner
ear. Degradation of the ossicles that transmit these sound waves from
the eardrum to the inner ear leads to hearing loss. This problem can
be overcome by replacing one or more of these ossicles by middleear
prosthesis. Designing such prosthesis requires a comprehensive
knowledge of the biomechanics of the middle-ear. There are many
finite element modeling approaches developed to understand the
biomechanics of the middle ear. The available models in the
literature, involve high computation time. In this paper, we propose a
simplified model which provides a reasonably accurate result with
much less computational time. Simulation results indicate a
maximum sound pressure gain of 10 dB at 5500 Hz.
Abstract: Static analysis of source code is used for auditing web
applications to detect the vulnerabilities. In this paper, we propose a
new algorithm to analyze the PHP source code for detecting LFI and
RFI potential vulnerabilities. In our approach, we first define some
patterns for finding some functions which have potential to be abused
because of unhandled user inputs. More precisely, we use regular
expression as a fast and simple method to define some patterns for
detection of vulnerabilities. As inclusion functions could be also used
in a safe way, there could occur many false positives (FP). The first
cause of these FP-s could be that the function does not use a usersupplied
variable as an argument. So, we extract a list of usersupplied
variables to be used for detecting vulnerable lines of code.
On the other side, as vulnerability could spread among the variables
like by multi-level assignment, we also try to extract the hidden usersupplied
variables. We use the resulted list to decrease the false
positives of our method. Finally, as there exist some ways to prevent
the vulnerability of inclusion functions, we define also some patterns
to detect them and decrease our false positives.
Abstract: This paper presents the cepstral and trispectral
analysis of a speech signal produced by normal men, men with
defective audition (deaf, deep deaf) and others affected by
tracheotomy, the trispectral analysis based on parametric methods
(Autoregressive AR) using the fourth order cumulant. These
analyses are used to detect and compare the pitches and the formants
of corresponding voiced sounds (vowel \a\, \i\ and \u\). The first
results appear promising, since- it seems after several experimentsthere
is no deformation of the spectrum as one could have supposed
it at the beginning, however these pathologies influenced the two
characteristics:
The defective audition influences to the formants contrary to the
tracheotomy, which influences the fundamental frequency (pitch).
Abstract: The increase in energy demand has raised concerns
over adverse impacts on the environment from energy generation. It
is important to understand the status of energy consumption for
institutions such as Curtin Sarawak to ensure the sustainability of
energy usage, and also to reduce its costs. In this study, a preliminary
audit framework was developed and was conducted around the
Malaysian campus to obtain information such as the number and
specifications of electrical appliances, built-up area and ambient
temperature to understand the relationship of these factors with
energy consumption. It was found that the number and types of
electrical appliances, population and activities in the campus
impacted the energy consumption of Curtin Sarawak directly.
However, the built-up area and ambient temperature showed no clear
correlation with energy consumption. An investigation of the diurnal
and seasonal energy consumption of the campus was also carried out.
From the data, recommendations were made to improve the energy
efficiency of the campus.
Abstract: A state of the art Speaker Identification (SI) system requires a robust feature extraction unit followed by a speaker modeling scheme for generalized representation of these features. Over the years, Mel-Frequency Cepstral Coefficients (MFCC) modeled on the human auditory system has been used as a standard acoustic feature set for SI applications. However, due to the structure of its filter bank, it captures vocal tract characteristics more effectively in the lower frequency regions. This paper proposes a new set of features using a complementary filter bank structure which improves distinguishability of speaker specific cues present in the higher frequency zone. Unlike high level features that are difficult to extract, the proposed feature set involves little computational burden during the extraction process. When combined with MFCC via a parallel implementation of speaker models, the proposed feature set outperforms baseline MFCC significantly. This proposition is validated by experiments conducted on two different kinds of public databases namely YOHO (microphone speech) and POLYCOST (telephone speech) with Gaussian Mixture Models (GMM) as a Classifier for various model orders.
Abstract: Open urban public spaces comprise an important
element for the development of social, cultural and economic
activities of the population in the modern cities. These spaces are also
considered regulators of the region-s climate conditions, providing
better thermal, visual and auditory conditions which can be optimized
by the application of appropriate strategies of bioclimatic design. The
paper focuses on the analysis and evaluation of the recent unification
of the open spaces in the centre of Xanthi, a medium – size city in
northern Greece, from a bioclimatic perspective, as well as in the
creation of suitable methodology. It is based both on qualitative
observation of the interventions by fieldwork research and
assessment and on quantitative analysis and modeling of the research
area.
Abstract: The development of the signal compression
algorithms is having compressive progress. These algorithms are
continuously improved by new tools and aim to reduce, an average,
the number of bits necessary to the signal representation by means of
minimizing the reconstruction error. The following article proposes
the compression of Arabic speech signal by a hybrid method
combining the wavelet transform and the linear prediction. The
adopted approach rests, on one hand, on the original signal
decomposition by ways of analysis filters, which is followed by the
compression stage, and on the other hand, on the application of the
order 5, as well as, the compression signal coefficients. The aim of
this approach is the estimation of the predicted error, which will be
coded and transmitted. The decoding operation is then used to
reconstitute the original signal. Thus, the adequate choice of the
bench of filters is useful to the transform in necessary to increase the
compression rate and induce an impercevable distortion from an
auditive point of view.
Abstract: Mammals are known to use Interaural Intensity Difference (IID) to determine azimuthal position of high frequency sounds. In the Lateral Superior Olive (LSO) neurons have firing behaviours which vary systematicaly with IID. Those neurons receive excitatory inputs from the ipsilateral ear and inhibitory inputs from the contralateral one. The IID sensitivity of a LSO neuron is thought to be due to delay differences between both ears, delays due to different synaptic delays and to intensity-dependent delays. In this paper we model the auditory pathway until the LSO. Inputs to LSO neurons are at first numerous and differ in their relative delays. Spike Timing-Dependent Plasticity is then used to prune those connections. We compare the pruned neuron responses with physiological data and analyse the relationship between IID-s of teacher stimuli and IID sensitivities of trained LSO neurons.
Abstract: This study examines the relevance of disclosure
practices in improving the accountability and transparency of
religious nonprofit organizations (RNPOs). The assessment of
disclosure is based on the annual returns of RNPOs for the financial
year 2010. In order to quantify the information disclosed in the
annual returns, partial disclosure indexes of basic information (BI)
disclosure index, financial information (FI) disclosure index and
governance information (GI) disclosure index have been built which
takes into account the content of information items in the annual
returns. The empirical evidence obtained revealed low disclosure
practices among RNPOs in the sample. The multiple regression
results showed that the organizational attribute of the board size
appeared to be the most significant predictor for both partial index on
the extent of BI disclosure index, and FI disclosure index. On the
other hand, the extent of financial information disclosure is related to
the amount of donation received by RNPOs. On GI disclosure index,
the existence of an external audit appeared to be significant variable.
This study has contributed to the academic literature in providing
empirical evidence of the disclosure practices among RNPOs.
Abstract: As the Internet continues to grow at a rapid pace as
the primary medium for communications and commerce and as
telecommunication networks and systems continue to expand their
global reach, digital information has become the most popular and
important information resource and our dependence upon the
underlying cyber infrastructure has been increasing significantly.
Unfortunately, as our dependency has grown, so has the threat to the
cyber infrastructure from spammers, attackers and criminal
enterprises. In this paper, we propose a new machine learning based
network intrusion detection framework for cyber security. The
detection process of the framework consists of two stages: model
construction and intrusion detection. In the model construction stage,
a semi-supervised machine learning algorithm is applied to a
collected set of network audit data to generate a profile of normal
network behavior and in the intrusion detection stage, input network
events are analyzed and compared with the patterns gathered in the
profile, and some of them are then flagged as anomalies should these
events are sufficiently far from the expected normal behavior. The
proposed framework is particularly applicable to the situations where
there is only a small amount of labeled network training data
available, which is very typical in real world network environments.
Abstract: Currently electronic slide (e-slide) is one of the most common styles in educational presentation. Unfortunately, the utilization of e-slide for the visually impaired is uncommon since they are unable to see the content of such e-slides which are usually composed of text, images and animation. This paper proposes a model for presenting e-slide in multimodal presentation i.e. using conventional slide concurrent with voicing, in both languages Malay and English. At the design level, live multimedia presentation concept is used, while at the implementation level several components are used. The text content of each slide is extracted using COM component, Microsoft Speech API for voicing the text in English language and the text in Malay language is voiced using dictionary approach. To support the accessibility, an auditory user interface is provided as an additional feature. A prototype of such model named as VSlide has been developed and introduced.
Abstract: The security of computer networks plays a strategic
role in modern computer systems. Intrusion Detection Systems (IDS)
act as the 'second line of defense' placed inside a protected
network, looking for known or potential threats in network traffic
and/or audit data recorded by hosts. We developed an Intrusion
Detection System using LAMSTAR neural network to learn patterns
of normal and intrusive activities, to classify observed system
activities and compared the performance of LAMSTAR IDS with
other classification techniques using 5 classes of KDDCup99 data.
LAMSAR IDS gives better performance at the cost of high
Computational complexity, Training time and Testing time, when
compared to other classification techniques (Binary Tree classifier,
RBF classifier, Gaussian Mixture classifier). we further reduced the
Computational Complexity of LAMSTAR IDS by reducing the
dimension of the data using principal component analysis which in
turn reduces the training and testing time with almost the same
performance.
Abstract: The problem of Small Area Estimation (SAE) is complex because of various information sources and insufficient data. In this paper, an approach for SAE is presented for decision-making at national, regional and local level. We propose an Empirical Best Linear Unbiased Predictor (EBLUP) as an estimator in order to combine several information sources to evaluate various indicators. First, we present the urban audit project and its environmental, social and economic indicators. Secondly, we propose an approach for decision making in order to estimate indicators. An application is used to validate the theoretical proposal. Finally, a decision support system is presented based on open-source environment.
Abstract: Knowledge capabilities are increasingly important for
the innovative technology enterprises to enhance the business
performance in terms of product competitiveness, innovation and
sales. Recognition of the company capability by auditing allows them
to further pursue advancement, strategic planning and hence gain
competitive advantages. This paper attempts to develop an
Organizations- Knowledge Capabilities Assessment (OKCA) method
to assess the knowledge capabilities of technology companies. The
OKCA is a questionnaire-based assessment tool which has been
developed to uncover the impact of various knowledge capabilities on
different organizational performance. The collected data is then
analyzed to find out the crucial elements for different technological
companies. Based on the results, innovative technology enterprises are
able to recognize the direction for further improvement on business
performance and future development plan. External environmental
factors affecting organization performance can be found through the
further analysis of some selected reference companies.
Abstract: The product development process (PDP) in the
Technology group plays a very important role in the launch of any
product. While a manufacturing process encourages the use of certain
measures to reduce health, safety and environmental (HSE) risks on
the shop floor, the PDP concentrates on the use of Geometric
Dimensioning and Tolerancing (GD&T) to develop a flawless design.
Furthermore, PDP distributes and coordinates activities between
different departments such as marketing, purchasing, and
manufacturing. However, it is seldom realized that PDP makes a
significant contribution to developing a product that reduces HSE
risks by encouraging the Technology group to use effective GD&T.
The GD&T is a precise communication tool that uses a set of
symbols, rules, and definitions to mathematically define parts to be
manufactured. It is a quality assurance method widely used in the oil
and gas sector. Traditionally it is used to ensure the
interchangeability of a part without affecting its form, fit, and
function. Parts that do not meet these requirements are rejected
during quality audits.
This paper discusses how the Technology group integrates this
quality assurance tool into the PDP and how the tool plays a major
role in helping the HSE department in its goal towards eliminating
HSE incidents. The PDP involves a thorough risk assessment and
establishes a method to address those risks during the design stage.
An illustration shows how GD&T helped reduce safety risks by
ergonomically improving assembling operations. A brief discussion
explains how tolerances provided on a part help prevent finger injury.
This tool has equipped Technology to produce fixtures, which are
used daily in operations as well as manufacturing. By applying
GD&T to create good fits, HSE risks are mitigated for operating
personnel. Both customers and service providers benefit from
reduced safety risks.