Abstract: Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.
Abstract: The proliferation of mobile devices in society enables the media to disseminate information and knowledge more rapidly. Higher education students access these contents and share them with each other, in the most diverse platforms, allowing the ubiquity in access to information. This article presents the results and respective quantitative analysis of a survey applied to communication students of two higher education institutions: one in Portugal and another in Spain. The results show that, in this sample, higher education students regularly access news content believing traditional news sources to be more credible. Regarding online sources, it was verified that the access was mostly to free news contents. This study intends to promote the knowledge about the changes that occur in the relationship of higher education students with the media, characterizing how news consumption is processed by these students, considering the resulting effects of the digital media evolution. It is intended to present not only the news sources they use, but also to know some of their habits and relationship with the news media.
Abstract: Measuring semantic similarity between texts is calculating semantic relatedness between texts using various techniques. Our web application (Measuring Relatedness of Concepts-MRC) allows user to input two text corpuses and get semantic similarity percentage between both using WordNet. Our application goes through five stages for the computation of semantic relatedness. Those stages are: Preprocessing (extracts keywords from content), Feature Extraction (classification of words into Parts-of-Speech), Synonyms Extraction (retrieves synonyms against each keyword), Measuring Similarity (using keywords and synonyms, similarity is measured) and Visualization (graphical representation of similarity measure). Hence the user can measure similarity on basis of features as well. The end result is a percentage score and the word(s) which form the basis of similarity between both texts with use of different tools on same platform. In future work we look forward for a Web as a live corpus application that provides a simpler and user friendly tool to compare documents and extract useful information.
Abstract: Measuring semantic similarity between texts is calculating semantic relatedness between texts using various techniques. Our web application (Measuring Relatedness of Concepts-MRC) allows user to input two text corpuses and get semantic similarity percentage between both using WordNet. Our application goes through five stages for the computation of semantic relatedness. Those stages are: Preprocessing (extracts keywords from content), Feature Extraction (classification of words into Parts-of-Speech), Synonyms Extraction (retrieves synonyms against each keyword), Measuring Similarity (using keywords and synonyms, similarity is measured) and Visualization (graphical representation of similarity measure). Hence the user can measure similarity on basis of features as well. The end result is a percentage score and the word(s) which form the basis of similarity between both texts with use of different tools on same platform. In future work we look forward for a Web as a live corpus application that provides a simpler and user friendly tool to compare documents and extract useful information.
Abstract: Today, digital transformation is one of the leading topics that occupy the attention of scientific circles and business experts. Organizational success is most often reflected through the successful managing of business processes. Given the growing market for digital innovations and its ever-increasing impact on business, organizations need to be prepared for organizational changes that come with the digital era. In order to maintain their competitive advantage in the global market, organizations must adapt their processes to new digitalization conditions. The main goal of this study is to point out the link between the digital transformation and the business process management concept. Therefore, in order to contribute to the scientific field that explores the potential relation between business process management concept and digital transformation, a literature review has been conducted. Papers have been searched within the Business Process Management Journal by keywords related to the term digital transformation. Selected papers have been analyzed according to the topic, type of publication, year of publication, keywords, etc. The results reveal a growing number of papers published on the topic of digital transformation to the Business Process Management Journal, but the lack of case studies. This paper contributes to the extension of academic literature in this important, yet insufficiently researched, scientific field that creates the bond between two strong concepts of digital transformation and business process management.
Abstract: Jatropha curcas is a perennial oleaginous plant that is currently considered an energy crop with high potential as an environmentally sustainable biofuel. During the last decades, research in biofuels has grown in tropical and subtropical regions in Latin America. However, as far we know, there are no reports on the growth and yield patterns of Jatropha curcas under the specific agro climatic scenarios of the State of Morelos, Mexico. This study presents the results of 52 months monitoring of 10 toxic and non-toxic ecotypes of Jatropha curcas (E1M, E2M, E3M, E4M, E5M, E6O, E7O, E8O, E9C, E10C) in an experimental plantation with minimum watering and fertilization resources. The main objective is to identify the ecotypes with the highest potential as biodiesel raw material in the select region, by developing experimental information. Specifically, we monitored biophysical and growth parameters, including plant survival and seed production (at the end of month 52), to study the performance of each ecotype and to establish differences among the variables of morphological growth, net seed oil content, and toxicity. To analyze the morphological growth, a statistical approach to the biophysical parameters was used; the net seed oil content -80 to 192 kg/ha- was estimated with the first harvest; and the toxicity was evaluated by examining the phorbol ester concentration (µg/L) in the oil extracted from the seeds. The comparison and selection of ecotypes was performed through a methodology developed based on the normalization of results. We identified four outstanding ecotypes (E1M, E2M, E3M, and E4M) that can be used to establish Jatropha curcas as energy crops in the state of Morelos for feasible agro-industrial production of biodiesel and other products related to the use of biomass.
Abstract: The prevision of post-impact conditions and the behavior of the bodies during the impact have been object of several collision models. The formulation from Hertz’s theory is generally used dated from the 19th century. These models consider the repulsive force as proportional to the deformation of the bodies under contact and may consider it proportional to the rate of deformation. The objective of the present work is to analyze the behavior of the bodies during impact using the Finite Element Method (FEM) with elastic and plastic material models. The main parameters to evaluate are, the contact force, the time of contact and the deformation of the bodies. An advantage of using the FEM approach is the possibility to apply a plastic deformation to the model according to the material definition: there will be used Johnson–Cook plasticity model whose parameters are obtained through empirical tests of real materials. This model allows analyzing the permanent deformation caused by impact, phenomenon observed in real world depending on the forces applied to the body. These results are compared between them and with the model-based Hertz theory.
Abstract: After the Rose Revolution of 2003, Georgia has achieved an unparalleled socioeconomic success. However, economic growth since 2012 has been sluggish and certainly not enough to rapidly improve the county’s standard of living that still remains substantially low compared to that in developed nations. Recent poor economic performance has shown that some key challenges need to be addressed if Georgia is to achieve high future economic growth that will decrease the poverty rate and create a middle class in the country. This paper offers in detail analysis of the economic performance of Georgia since 2012 and identifies key challenges facing the country’s economy. The main challenge going forward will be transforming Georgia from a consumption-driven to a production-oriented economy. It is identified that mobilizing domestic investment through savings, attracting foreign investment in tradable sectors and expanding the country’s export base will be crucial in the facilitation of the above-mentioned structural transformation. As the outcome of the research, the paper suggests a strategy for accelerating Georgia’ future economic growth and offers recommendations based on the relevant conclusions.
Abstract: The telemedicine services require correct computing resource management to guarantee productivity and efficiency for medical and non-medical staff. The aim of this study was to examine web management strategies to ensure the availability of resources and services in telemedicine so as to provide medical information management with an accessible strategy. In addition, to evaluate the quality-of-service parameters, the followings were measured: delays, throughput, jitter, latency, available bandwidth, percent of access and denial of services based of web management performance map with profiles permissions and database management. Through 24 different test scenarios, the results show 100% in availability of medical information, in relation to access of medical staff to web services, and quality of service (QoS) of 99% because of network delay and performance of computer network. The findings of this study suggest that the proposed strategy of web management is an ideal solution to guarantee the availability, reliability, and accessibility of medical information. Finally, this strategy offers seven user profile used at telemedicine center of Bogota-Colombia keeping QoS parameters suitable to telemedicine services.
Abstract: Telemedicine services use a large amount of data, most of which are diagnostic images in Digital Imaging and Communications in Medicine (DICOM) and Health Level Seven (HL7) formats. Metadata is generated from each related image to support their identification. This study presents the use of decision trees for the optimization of information search processes for diagnostic images, hosted on the cloud server. To analyze the performance in the server, the following quality of service (QoS) metrics are evaluated: delay, bandwidth, jitter, latency and throughput in five test scenarios for a total of 26 experiments during the loading and downloading of DICOM images, hosted by the telemedicine group server of the Universidad Militar Nueva Granada, Bogotá, Colombia. By applying decision trees as a data mining technique and comparing it with the sequential search, it was possible to evaluate the search times of diagnostic images in the server. The results show that by using the metadata in decision trees, the search times are substantially improved, the computational resources are optimized and the request management of the telemedicine image service is improved. Based on the experiments carried out, search efficiency increased by 45% in relation to the sequential search, given that, when downloading a diagnostic image, false positives are avoided in management and acquisition processes of said information. It is concluded that, for the diagnostic images services in telemedicine, the technique of decision trees guarantees the accessibility and robustness in the acquisition and manipulation of medical images, in improvement of the diagnoses and medical procedures in patients.
Abstract: Nowadays flight simulators offer tremendous possibilities for safe and cost-effective pilot training, by utilization of powerful, computational tools. Due to technology outpacing methodology, vast majority of training related work is done by human instructors. It makes assessment not efficient, and vulnerable to instructors’ subjectivity. The research presents an Objective Assessment Tool (gOAT) developed at the Warsaw University of Technology, and tested on SW-4 helicopter flight simulator. The tool uses database of the predefined manoeuvres, defined and integrated to the virtual environment. These were implemented, basing on Aeronautical Design Standard Performance Specification Handling Qualities Requirements for Military Rotorcraft (ADS-33), with predefined Mission-Task-Elements (MTEs). The core element of the gOAT enhanced algorithm that provides instructor a new set of information. In details, a set of objective flight parameters fused with report about psychophysical state of the pilot. While the pilot performs the task, the gOAT system automatically calculates performance using the embedded algorithms, data registered by the simulator software (position, orientation, velocity, etc.), as well as measurements of physiological changes of pilot’s psychophysiological state (temperature, sweating, heart rate). Complete set of measurements is presented on-line to instructor’s station and shown in dedicated graphical interface. The presented tool is based on open source solutions, and flexible for editing. Additional manoeuvres can be easily added using guide developed by authors, and MTEs can be changed by instructor even during an exercise. Algorithm and measurements used allow not only to implement basic stress level measurements, but also to reduce instructor’s workload significantly. Tool developed can be used for training purpose, as well as periodical checks of the aircrew. Flexibility and ease of modifications allow the further development to be wide ranged, and the tool to be customized. Depending on simulation purpose, gOAT can be adjusted to support simulator of aircraft, helicopter, or unmanned aerial vehicle (UAV).
Abstract: In this paper, we discussed the coupling medium in the optoacoustic imaging. The coupling medium is placed between the scanned object and the ultrasound transducers. Water with varying temperature was used as the coupling medium. The water temperature is gradually varied between 25 to 40 degrees. This heating process is taken with care in order to avoid the bubble formation. Rise in the photoacoustic signal is noted through an unfocused transducer with frequency of 2.25 MHz as the temperature increases. The temperature rise is monitored using a NTC thermistor and the values in degrees are calculated using an embedded evaluation kit. Also the temperature is transmitted to PC through a serial communication. All these processes are synchronized using a trigger signal from the laser source.
Abstract: The development of the information technology and Internet has been transforming the healthcare industry. The internet is continuously accessed to seek for health information and there are variety of sources, including search engines, health websites, and social networking sites. Providing more and better information on health may empower individuals, however, ensuring a high quality and trusted health information could pose a challenge. Moreover, there is an ever-increasing amount of information available, but they are not necessarily accurate and up to date. Thus, this paper aims to provide an insight of the models and frameworks related to online health information seeking of consumers. It begins by exploring the definition of information behavior and information seeking to provide a better understanding of the concept of information seeking. In this study, critical factors such as performance expectancy, effort expectancy, and social influence will be studied in relation to the value of seeking health information. It also aims to analyze the effect of age, gender, and health status as the moderator on the factors that influence online health information seeking, i.e. trust and information quality. A preliminary survey will be carried out among the health professionals to clarify the research problems which exist in the real world, at the same time producing a conceptual framework. A final survey will be distributed to five states of Malaysia, to solicit the feedback on the framework. Data will be analyzed using SPSS and SmartPLS 3.0 analysis tools. It is hoped that at the end of this study, a novel framework that can improve online health information seeking is developed. Finally, this paper concludes with some suggestions on the models and frameworks that could improve online health information seeking.
Abstract: Over the past decades, amount of scientific information has been growing exponentially. It became more complicated to process and systemize this amount of data. The approach to systematization of scientific information on the production of biogas based on the ontological IT platform “T.O.D.O.S.” has been developed. It has been proposed to select semantic characteristics of each work for their further introduction into the IT platform “T.O.D.O.S.”. An ontological graph with a ranking function for previous scientific research and for a system of selection of microorganisms has been worked out. These systems provide high performance of information management of scientific information.
Abstract: In genetics, the impact of neighboring amino acids on
a target site is referred as the nearest-neighbor effect or simply
neighbor effect. In this paper, a new method called wavelet particle
decomposition representing the one-dimensional neighbor effect
using wavelet packet decomposition is proposed. The main idea lies
in known dependence of wavelet packet sub-bands on location and
order of neighboring samples. The method decomposes the value of
a signal sample into small values called particles that represent a part
of the neighbor effect information. The results have shown that the
information obtained from the particle decomposition can be used to
create better model variables or features. As an example, the approach
has been applied to improve the correlation of test and reference
sequence distance with titer in the hemagglutination inhibition assay.
Abstract: 21st century brought waves of business and industry eTransformations. The impact of change is also being seen in education. To identify the extent of this, scenario analysis methodology was utilised with the aim to assess business transformations across industry sectors ranging from craftsmanship, medicine, finance and manufacture to innovations and adoptions of new technologies and business models. Firstly, scenarios were drafted based on the current eTransformation models and its dimensions. Following this, eTransformation framework was utilised with the aim to derive the key eTransformation parameters, the essential characteristics that have enabled eTransformations across the sectors. Following this, identified key parameters were mapped to the transforming domain-education. The mapping assisted in deriving a cognitive eTransformation framework for education sector. The framework highlights the importance of context and the notion that education today needs not only to deliver content to students but it also needs to be able to meet the dynamically changing demands of specific student and industry groups. Furthermore, it pinpoints that for such processes to be supported, specific technology is required, so that instant, on demand and periodic feedback as well as flexible, dynamically expanding study content can be sought and received via multiple education mediums.
Abstract: Reinforced concrete shear walls are the most frequently used forms of lateral resisting structural elements. These walls may take many forms due to their functions and locations in the building. In Palestine, the most lateral resisting forces construction forms is the cantilever shear walls system. It is thus of prime importance to study the rigidity of these walls. The virtual work theorem is used to derive the total lateral deflection of cantilever shear walls due to flexural and shear deformation. The case of neglecting the shear deformation in the walls is also studied, and it is found that the wall height to length aspect ratio (H/B) plays a major role in calculating the lateral deflection and the rigidity of such walls. When the H/B is more than or equal to 3.7, the shear deformation may be neglected from the calculation of the lateral deflection. Moreover, the walls with the same material properties, same lateral load value, and same aspect ratio, shall have the same of both the lateral deflection and the rigidity. Finally, an equation to calculate the total rigidity and total deflection of such walls is derived by using the virtual work theorem for a cantilever beam.
Abstract: Recent innovations in the field of technology led to the use of wireless sensor networks in various applications, which consists of a number of small, very tiny, low-cost, non-tamper proof and resource constrained sensor nodes. These nodes are often distributed and deployed in an unattended environment, so as to collaborate with each other to share data or information. Amidst various applications, wireless sensor network finds a major role in monitoring battle field in military applications. As these non-tamperproof nodes are deployed in an unattended location, they are vulnerable to many security attacks. Amongst many security attacks, the node replication attack seems to be more threatening to the network users. Node Replication attack is caused by an attacker, who catches one true node, duplicates the first certification and cryptographic materials, makes at least one or more copies of the caught node and spots them at certain key positions in the system to screen or disturb the network operations. Preventing the occurrence of such node replication attacks in network is a challenging task. In this survey article, we provide the classification of detection schemes and also explore the various schemes proposed in each category. Also, we compare the various detection schemes against certain evaluation parameters and also its limitations. Finally, we provide some suggestions for carrying out future research work against such attacks.
Abstract: Digital transformation is one of the latest trends on the global market. In order to maintain the competitive advantage and sustainability, increasing number of organizations are conducting digital transformation processes. Those organizations are changing their business processes and creating new business models with the help of digital technologies. In that sense, one should also observe the role of business process management (BPM) and its maturity in driving digital transformation. Therefore, the goal of this paper is to investigate the role of BPM in digital transformation process within one organization. Since experiences from practice show that organizations from financial sector could be observed as leaders in digital transformation, an insurance company has been selected to participate in the study. That company has been selected due to the high level of its BPM maturity and the fact that it has previously been through a digital transformation process. In order to fulfill the goals of the paper, several interviews, as well as questionnaires, have been conducted within the selected company. The results are presented in a form of a case study. Results indicate that digital transformation process within the observed company has been successful, with special focus on the development of digital strategy, BPM and change management. The role of BPM in the digital transformation of the observed company is further discussed in the paper.
Abstract: This paper presents a study of Lamb wave damage
diagnosis of composite delamination using instantaneous phase
data. Numerical experiments are performed using the finite element
method. Different sizes of delamination damages are modeled
using finite element package ABAQUS. Lamb wave excitation
and responses data are obtained using a pitch-catch configuration.
Empirical mode decomposition is employed to extract the intrinsic
mode functions (IMF). Hilbert–Huang Transform is applied to each
of the resulting IMFs to obtain the instantaneous phase information.
The baseline data for healthy plates are also generated using the
same procedure. The size of delamination is correlated with the
instantaneous phase change for damage diagnosis. It is observed that
the unwrapped instantaneous phase of shows a consistent behavior
with the increasing delamination size.