Abstract: This research responded to anecdotal evidence that suggested inefficiencies within the Architect and Acoustician relationship may lead to ineffective acoustic design decisions. The acoustician spoken to believed that he was approached too late in the design phase. The approached architect valued acoustical qualities, yet, struggled to interpret common measurement parameters. The preliminary investigation of these opinions indicated a gap in the current New Zealand Architectural discourse and currently informs the creation of a 2016 Master of Architecture (Prof) thesis research. Little meaningful information about acoustic intervention in the early design phase could be found from past literature. In the information that was sourced, authors focus on software as an incorporation tool without investigating why the flaws in the relationship originally exist. To further explore this relationship, a survey was designed. It underwent three phases to ensure its consistency, and was delivered to a group of 51 acousticians from one international Acoustics company. The results were then separated between New Zealand and off-shore to identify trends. The survey results suggest that 75% of acousticians meet the architect less than 5 times per project. Instead of regular contact, a mediated method is adopted though a mix of telecommunication and written reports. Acousticians tend to be introduced later into New Zealand building project than the corresponding off-shore building. This delay corresponds to an increase in remedial action for each of the building types in the survey except Auditoria and Office Buildings. 31 participants have had their specifications challenged by an architect. Furthermore, 71% of the acousticians believe that architects do not have the knowledge to understand why the acoustic specifications are in place. The issues raised in this investigation align to the colloquial evidence expressed by the two consultants. It identifies a larger gap in the industry were acoustics is remedially treated rather than identified as a possible design driver. Further research through design is suggested to understand the role of acoustics within architectural design and potential tools for its inclusion during, not after, the design process.
Abstract: Speaker recognition is performed in high Additive White Gaussian Noise (AWGN) environments using principals of Computational Auditory Scene Analysis (CASA). CASA methods often classify sounds from images in the time-frequency (T-F) plane using spectrograms or cochleargrams as the image. In this paper atomic decomposition implemented by matching pursuit performs a transform from time series speech signals to the T-F plane. The atomic decomposition creates a sparsely populated T-F vector in “weight space” where each populated T-F position contains an amplitude weight. The weight space vector along with the atomic dictionary represents a denoised, compressed version of the original signal. The arraignment or of the atomic indices in the T-F vector are used for classification. Unsupervised feature learning implemented by a sparse autoencoder learns a single dictionary of basis features from a collection of envelope samples from all speakers. The approach is demonstrated using pairs of speakers from the TIMIT data set. Pairs of speakers are selected randomly from a single district. Each speak has 10 sentences. Two are used for training and 8 for testing. Atomic index probabilities are created for each training sentence and also for each test sentence. Classification is performed by finding the lowest Euclidean distance between then probabilities from the training sentences and the test sentences. Training is done at a 30dB Signal-to-Noise Ratio (SNR). Testing is performed at SNR’s of 0 dB, 5 dB, 10 dB and 30dB. The algorithm has a baseline classification accuracy of ~93% averaged over 10 pairs of speakers from the TIMIT data set. The baseline accuracy is attributable to short sequences of training and test data as well as the overall simplicity of the classification algorithm. The accuracy is not affected by AWGN and produces ~93% accuracy at 0dB SNR.
Abstract: This paper presents a method to generate a finite element model of the human auditory inner ear system. The geometric model has been realized using 2D images from a virtual model of temporal bones. A point cloud has been gotten manually from those images to construct a whole mesh with hexahedral elements. The main difference with the predecessor models is the spiral shape of the cochlea with its three scales completely defined: scala tympani, scala media and scala vestibuli; which are separate by basilar membrane and Reissner membrane. To validate this model, numerical simulations have been realised with two models: an isolated inner ear and a whole model of human auditory system. Ideal conditions of displacement are applied over the oval window in the isolated Inner Ear model. The whole model is made up of the outer auditory channel, the tympani, the ossicular chain, and the inner ear. The boundary condition for the whole model is 1Pa over the auditory channel entrance. The numerical simulations by FEM have been done using a harmonic analysis with a frequency range between 100-10.000 Hz with an interval of 100Hz. The following results have been carried out: basilar membrane displacement; the scala media pressure according to the cochlea length and the transfer function of the middle ear normalized with the pressure in the tympanic membrane. The basilar membrane displacements and the pressure in the scala media make it possible to validate the response in frequency of the basilar membrane.
Abstract: 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.
Abstract: The P300 from Event related potential (ERP) explains the psycho-physiological phenomenon in human body. The present study aims to identify the differences of amplitude and latency of P300 component from auditory stimuli, between ambiversion and extraversion types of personality. Ambivert (N=20) and extravert (N=20) undergoing ERP recording at the Hospital Universiti Sains Malaysia (HUSM) laboratory. Electroencephalogram data was recorded with oddball paradigm, counting auditory standard and target tones, from nine electrode sites (Fz, Cz, Pz, T3, T4, T5, T6, P3 and P4) by using the 128 HydroCel Geodesic Sensor Net. The P300 latency of the target tones at all electrodes were insignificant. Similarly, the P300 latency of the standard tones were also insignificant except at Fz and T3 electrode. Likewise, the P300 amplitude of the target and standard tone in all electrode sites were insignificant. Extravert and ambivert indicate similar characteristic in cognition processing from auditory task.
Abstract: Numerous signal processing based speech enhancement systems have been proposed to improve intelligibility in the presence of noise. Traditionally, studies of neural vowel encoding have focused on the representation of formants (peaks in vowel spectra) in the discharge patterns of the population of auditory-nerve (AN) fibers. A method is presented for recording high-frequency speech components into a low-frequency region, to increase audibility for hearing loss listeners. The purpose of the paper is to enhance the formant of the speech based on the Kaiser window. The pitch and formant of the signal is based on the auto correlation, zero crossing and magnitude difference function. The formant enhancement stage aims to restore the representation of formants at the level of the midbrain. A MATLAB software’s are used for the implementation of the system with low complexity is developed.
Abstract: This paper presents a state-of-the-art survey of the
operations research models developed for internal audit planning.
Two alternative approaches have been followed in the literature for
audit planning: (1) identifying the optimal audit frequency; and (2)
determining the optimal audit resource allocation. The first approach
identifies the elapsed time between two successive audits, which can
be presented as the optimal number of audits in a given planning
horizon, or the optimal number of transactions after which an audit
should be performed. It also includes the optimal audit schedule. The
second approach determines the optimal allocation of audit frequency
among all auditable units in the firm. In our review, we discuss both
the deterministic and probabilistic models developed for audit
planning. In addition, game theory models are reviewed to find the
optimal auditing strategy based on the interactions between the
auditors and the clients.
Abstract: Background in music analysis: Traditionally, when we
think about a composer’s sketches, the chances are that we are
thinking in terms of the working out of detail, rather than the
evolution of an overall concept. Since music is a “time art,” it follows
that questions of a form cannot be entirely detached from
considerations of time. One could say that composers tend to regard
time either as a place gradually and partially intuitively filled, or they
can look for a specific strategy to occupy it. It seems that the one
thing that sheds light on Stockhausen’s compositional thinking is his
frequent use of “form schemas,” that is often a single-page
representation of the entire structure of a piece.
Background in music technology: Sonic Visualiser is a program
used to study a musical recording. It is an open source application for
viewing, analyzing, and annotating music audio files. It contains a
number of visualisation tools, which are designed with useful default
parameters for musical analysis. Additionally, the Vamp plugin
format of SV supports to provide analysis such as for example
structural segmentation.
Aims: The aim of paper is to show how SV may be used to obtain
a better understanding of the specific musical work, and how the
compositional strategy does impact on musical structures and musical
surfaces. It is known that “traditional” music analytic methods don’t
allow indicating interrelationships between musical surface (which is
perceived) and underlying musical/acoustical structure.
Main Contribution: Stockhausen had dealt with the most diverse
musical problems by the most varied methods. A characteristic which
he had never ceased to be placed at the center of his thought and
works, it was the quest for a new balance founded upon an acute
connection between speculation and intuition. In the case with
Mikrophonie I (1964) for tam-tam and 6 players Stockhausen makes
a distinction between the “connection scheme,” which indicates the
ground rules underlying all versions, and the form scheme, which is
associated with a particular version. The preface to the published
score includes both the connection scheme, and a single instance of a
“form scheme,” which is what one can hear on the CD recording. In
the current study, the insight into the compositional strategy chosen
by Stockhausen was been compared with auditory image, that is, with
the perceived musical surface. Stockhausen’s musical work is
analyzed both in terms of melodic/voice and timbre evolution.
Implications: The current study shows how musical structures
have determined of musical surface. The general assumption is this,
that while listening to music we can extract basic kinds of musical
information from musical surfaces. It is shown that interactive
strategies of musical structure analysis can offer a very fruitful way
of looking directly into certain structural features of music.
Abstract: Auditory hallucinations among the most invalidating
and distressing experiences reported by patients diagnosed with
schizophrenia, leading to feelings of powerlessness and helplessness
towards their illness. In more severe cases, these auditory
hallucinations can take the form of commanding voices, which are
often related to high suicidality rates in these patients. Several
authors propose that the meanings attributed to the hallucinatory
experience, rather than characteristics like form and content, can be
determinant in patients’ reactions to hallucinatory activity,
particularly in the case of voice-hearing experiences. In this study, 48
patients diagnosed with paranoid schizophrenia presenting auditory
hallucinations were studied. Multiple regression analyses were
computed to study the influence of several developmental aspects,
such as family and social dynamics, bullying, depression, and sociocognitive
variables on the auditory hallucinations, on patients’
attributions and relationships with their voices, and on the resulting
invalidation of hallucinatory experience. Overall, results showed how
relationships with voices can mirror several aspects of interpersonal
relationship with others, and how self-schemas, depression and actual
social relationships help shaping the voice-hearing experience. Early
experiences of victimization and submission help predict the
attributions of omnipotence of the voices, and increased hostility
from parents seems to increase the malevolence of the voices,
suggesting that socio-cognitive factors can significantly contribute to
the etiology and maintenance of auditory hallucinations. The
understanding of the characteristics of auditory hallucinations and the
relationships patients established with their voices can allow the
development of more promising therapeutic interventions that can be
more effective in decreasing invalidation caused by this devastating
mental illness.
Abstract: The objective of the article was to identify the impacts of gamification on customers' behaviour. The most important applications of games in marketing and mechanisms of gamification are presented in the article. A detailed analysis of the influence of gamification on customers using two brands, Foursquare and Nike, was also presented. Research studies using auditory survey methods were carried out among 176 young respondents, who are potential targets of gamification. The studies confirmed a huge participation of young people in customer loyalty programs with relatively low participation in other gamificationbased marketing activities. The research findings clearly indicate that gamification mechanisms are the most attractive.
Abstract: Electroencephalogram (EEG) is a noninvasive
technique that registers signals originating from the firing of neurons
in the brain. The Emotiv EEG Neuroheadset is a consumer product
comprised of 14 EEG channels and was used to record the reactions
of the neurons within the brain to two forms of stimuli in 10
participants. These stimuli consisted of auditory and visual formats
that provided directions of ‘right’ or ‘left.’ Participants were
instructed to raise their right or left arm in accordance with the
instruction given. A scenario in OpenViBE was generated to both
stimulate the participants while recording their data. In OpenViBE,
the Graz Motor BCI Stimulator algorithm was configured to govern
the duration and number of visual stimuli. Utilizing EEGLAB under
the cross platform MATLAB®, the electrodes most stimulated during
the study were defined. Data outputs from EEGLAB were analyzed
using IBM SPSS Statistics® Version 20. This aided in determining
the electrodes to use in the development of a brain-machine interface
(BMI) using real-time EEG signals from the Emotiv EEG
Neuroheadset. Signal processing and feature extraction were
accomplished via the Simulink® signal processing toolbox. An
Arduino™ Duemilanove microcontroller was used to link the Emotiv
EEG Neuroheadset and the right and left Mecha TE™ Hands.
Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: Many of the ever-growing elderly population require
exercise, such as running, for health management. One important
element of a runner’s training is the choice of shoes for exercise; shoes
are important because they provide the interface between the feet and
road. When we purchase shoes, we may instinctively choose a pair
after trying on many different pairs of shoes. Selecting the shoes
instinctively may work, but it does not guarantee a suitable fit for
running activities. Therefore, if we could select suitable shoes for each
runner from the viewpoint of brain activities, it would be helpful for
validating shoe selection. In this paper, we describe how brain
activities show different characteristics during particular task,
corresponding to different properties of shoes. Using five subjects, we
performed a verification experiment, applying weight, softness, and
flexibility as shoe properties. In order to affect the shoe property’s
differences to the brain, subjects run for 10 min. Before and after
running, subjects conducted a paced auditory serial addition task
(PASAT) as the particular task; and the subjects’ brain activities
during the PASAT are evaluated based on oxyhemoglobin and
deoxyhemoglobin relative concentration changes, measured by
near-infrared spectroscopy (NIRS). When the brain works actively,
oxihemoglobin and deoxyhemoglobin concentration drastically
changes; therefore, we calculate the maximum values of concentration
changes. In order to normalize relative concentration changes after
running, the maximum value are divided by before running maximum
value as evaluation parameters. The classification of the groups of
shoes is expressed on a self-organizing map (SOM). As a result,
deoxyhemoglobin can make clusters for two of the three types of
shoes.
Abstract: In this study, we will touch upon the legal arrangements issued in Turkey for prevention of condensation and for ensuring pluralism in the media. We will mention the legal arrangements concerning the regulatory and supervisory authority, namely the Radio and Television Supreme Council, for the visual and auditory media. In this context; the legal arrangements, which have been introduced by the Law No 6112 on the Establishment of Radio and Television Enterprises and Their Media Services in relation to the media ownership, will be reviewed through comparison with the Article 29 of the repealed Law No 3984.
Abstract: This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.
Abstract: Analysis of amplitude and phase characteristics for delta, theta, and alpha bands at localized time instant from EEG signals is important for the characterizing information processing in the brain. In this paper, complex demodulation method was used to analyze EEG (Electroencephalographic) signal, particularly for auditory evoked potential response signal, with sufficient time resolution and designated frequency bandwidth resolution required. The complex demodulation decomposes raw EEG signal into 3 designated delta, theta, and alpha bands with complex EEG signal representation at sampled time instant, which can enable the extraction of amplitude envelope and phase information. Throughout simulated test data, and real EEG signal acquired during auditory attention task, it can extract the phase offset, phase and frequency changing instant and decomposed amplitude envelope for delta, theta, and alpha bands. The complex demodulation technique can be efficiently used in brain signal analysis in case of phase, and amplitude information required.
Abstract: Gait disturbance, particularly freezing of gait (FOG), is a phenomenon that is common in Parkinson’s patients and significantly contributes to a loss of function and independence. Walking performance and number of freezing episodes have been known to respond favorably to sensory cues of different modalities. However, a topic that has so far barely been touched is how to resolve freezing episodes via sensory cues once they have appeared. In this study, we analyze the effect of five different sensory cues on the duration of freezing episodes: (1) vibratory alert, (2) auditory alert, (3) vibratory rhythm, (4) auditory rhythm, (5) visual cue in form of parallel lines projected to the floor. The motivation for this study is to investigate the possibility of the design of a gait assistive device for Parkinson’s patients. Test subjects were 7 Parkinson’s patients regularly suffering from FOG. The patients had to repeatedly walk a pre-defined course and cues were triggered always 2 s after freezing onset. The effect was analyzed via experimental measurements and patient interviews. The measurements showed that all 5 sensory cues led to a decrease of the average duration of freezing: baseline (7.9s), vibratory alert (7.1s), auditory alert (6.7s), auditory rhythm (6.4s), vibratory rhythm (6.3s), and visual cue (5.3s). Nevertheless, interestingly, patients subjectively evaluated the audio alert and vibratory signals to have a significantly better effect for reducing their freezing duration than the visual cue.
Abstract: We investigate sonic cues for binaural sound localization within classrooms and present a structural model for the same. Two of the primary cues for localization, interaural time difference (ITD) and interaural level difference (ILD) created between the two ears by sounds from a particular point in space, are used. Although these cues do not lend any information about the elevation of a sound source, the torso, head, and outer ear carry out elevation dependent spectral filtering of sounds before they reach the inner ear. This effect is commonly captured in head related transfer function (HRTF) which aids in resolving the ambiguity from the ITDs and ILDs alone and helps localize sounds in free space. The proposed structural model of HRTF produces well controlled horizontal as well as vertical effects. The implemented HRTF is a signal processing model which tries to mimic the physical effects of the sounds interacting with different parts of the body. The effectiveness of the method is tested by synthesizing spatial audio, in MATLAB, for use in listening tests with human subjects and is found to yield satisfactory results in comparison with existing models.
Abstract: The goal of speech parameterization is to extract the relevant information about what is being spoken from the audio signal. In speech recognition systems Mel-Frequency Cepstral Coefficients (MFCC) and Relative Spectral Mel-Frequency Cepstral Coefficients (RASTA-MFCC) are the two main techniques used. It will be shown in this paper that it presents some modifications to the original MFCC method. In our work the effectiveness of proposed changes to MFCC called Modified Function Cepstral Coefficients (MODFCC) were tested and compared against the original MFCC and RASTA-MFCC features. The prosodic features such as jitter and shimmer are added to baseline spectral features. The above-mentioned techniques were tested with impulsive signals under various noisy conditions within AURORA databases.
Abstract: Does a communication modality matter in delivering e-learning information? With the recent growth of broadcasting systems, media technologies and e-learning contents, various systems with different communication modalities have been introduced. In accordance with these trends, this study examines the effects of the information delivery modality on psychology of students. Findings from an experiment indicated that the delivering information which includes a video modality elicited higher degrees of credibility, quality, representativeness of content, and perceived suitability for delivering information than those of auditory information. However, there is no difference between content liking and attitude. The Implications of the findings and the limitations are discussed.