Abstract: Countries in recession, among them Croatia, have
lower tax revenues as a result of unfavorable economic situation,
which is decrease of the economic activities and unemployment. The
global tax base has decreased. In order to create larger state revenues,
states use the institute of tax authorities. By controlling transfer
pricing in the international companies and using certain techniques,
tax authorities can create greater tax obligations for the companies in
a short period of time.
Abstract: Association rules are an important problem in data
mining. Massively increasing volume of data in real life databases
has motivated researchers to design novel and incremental algorithms
for association rules mining. In this paper, we propose an incremental
association rules mining algorithm that integrates shocking
interestingness criterion during the process of building the model. A
new interesting measure called shocking measure is introduced. One
of the main features of the proposed approach is to capture the user
background knowledge, which is monotonically augmented. The
incremental model that reflects the changing data and the user beliefs
is attractive in order to make the over all KDD process more
effective and efficient. We implemented the proposed approach and
experiment it with some public datasets and found the results quite
promising.
Abstract: The decision to recruit manpower in an organization
requires clear identification of the criteria (attributes) that distinguish
successful from unsuccessful performance. The choice of appropriate
attributes or criteria in different levels of hierarchy in an organization
is a multi-criteria decision problem and therefore multi-criteria
decision making (MCDM) techniques can be used for prioritization
of such attributes. Analytic Hierarchy Process (AHP) is one such
technique that is widely used for deciding among the complex criteria
structure in different levels. In real applications, conventional AHP
still cannot reflect the human thinking style as precise data
concerning human attributes are quite hard to be extracted. Fuzzy
logic offers a systematic base in dealing with situations, which are
ambiguous or not well defined. This study aims at defining a
methodology to improve the quality of prioritization of an
employee-s performance measurement attributes under fuzziness. To
do so, a methodology based on the Extent Fuzzy Analytic Hierarchy
Process is proposed. Within the model, four main attributes such as
Subject knowledge and achievements, Research aptitude, Personal
qualities and strengths and Management skills with their subattributes
are defined. The two approaches conventional AHP
approach and the Extent Fuzzy Analytic Hierarchy Process approach
have been compared on the same hierarchy structure and criteria set.
Abstract: The frontal area in the brain is known to be involved in
behavioral judgement. Because a Kanji character can be discriminated
visually and linguistically from other characters, in Kanji character
discrimination, we hypothesized that frontal event-related potential
(ERP) waveforms reflect two discrimination processes in separate
time periods: one based on visual analysis and the other based
on lexcical access. To examine this hypothesis, we recorded ERPs
while performing a Kanji lexical decision task. In this task, either a
known Kanji character, an unknown Kanji character or a symbol was
presented and the subject had to report if the presented character was
a known Kanji character for the subject or not. The same response
was required for unknown Kanji trials and symbol trials. As a preprocessing
of signals, we examined the performance of a method
using independent component analysis for artifact rejection and found
it was effective. Therefore we used it. In the ERP results, there
were two time periods in which the frontal ERP wavefoms were
significantly different betweeen the unknown Kanji trials and the
symbol trials: around 170ms and around 300ms after stimulus onset.
This result supported our hypothesis. In addition, the result suggests
that Kanji character lexical access may be fully completed by around
260ms after stimulus onset.
Abstract: Precise frequency estimation methods for pulseshaped echoes are a prerequisite to determine the relative velocity between sensor and reflector. Signal frequencies are analysed using three different methods: Fourier Transform, Chirp ZTransform and the MUSIC algorithm. Simulations of echoes are performed varying both the noise level and the number of reflecting points. The superposition of echoes with a random initial phase is found to influence the precision of frequency estimation severely for FFT and MUSIC. The standard deviation of the frequency using FFT is larger than for MUSIC. However, MUSIC is more noise-sensitive. The distorting effect of superpositions is less pronounced in experimental data.
Abstract: The paper presents the results of theoretical and
numerical modeling of propagation of shock waves in bubbly liquids
related to nonlinear effects (realistic equation of state, chemical
reactions, two-dimensional effects). On the basis on the Rankine-
Hugoniot equations the problem of determination of parameters of
passing and reflected shock waves in gas-liquid medium for
isothermal, adiabatic and shock compression of the gas component is
solved by using the wide-range equation of state of water in the
analitic form. The phenomenon of shock wave intensification is
investigated in the channel of variable cross section for the
propagation of a shock wave in the liquid filled with bubbles
containing chemically active gases. The results of modeling of the
wave impulse impact on the solid wall covered with bubble layer are
presented.
Abstract: The argument that self-disclosure will change the
psychoanalytic process into a socio-cultural niche distorting the
therapeutic alliance and compromise therapeutic effectiveness is still
the widely held belief amongst many psychotherapists. This paper
considers the issues surrounding culture, disclosure and concealment
since they remain largely untheorized and clinically problematic. The
first part of the paper will critically examine the theory and practice
of psychoanalysis across cultures, and explore the reasons for
culturally diverse patients to conceal rather than disclose their
feelings and thoughts in the transference. This is followed by a
discussion on how immigrant analysts- anonymity is difficult to
maintain since diverse nationalities, language and accents provide
clues to the therapist-s and patient-s origins. Through personal
clinical examples of one the author-s (who is an immigrant) the paper
analyses the transference-countertransference paradigm and how it
reflects in the analyst-s self-revelation.
Abstract: Fundamental motivation of this paper is how gaze estimation can be utilized effectively regarding an application to games. In games, precise estimation is not always important in aiming targets but an ability to move a cursor to an aiming target accurately is also significant. Incidentally, from a game producing point of view, a separate expression of a head movement and gaze movement sometimes becomes advantageous to expressing sense of presence. A case that panning a background image associated with a head movement and moving a cursor according to gaze movement can be a representative example. On the other hand, widely used technique of POG estimation is based on a relative position between a center of corneal reflection of infrared light sources and a center of pupil. However, a calculation of a center of pupil requires relatively complicated image processing, and therefore, a calculation delay is a concern, since to minimize a delay of inputting data is one of the most significant requirements in games. In this paper, a method to estimate a head movement by only using corneal reflections of two infrared light sources in different locations is proposed. Furthermore, a method to control a cursor using gaze movement as well as a head movement is proposed. By using game-like-applications, proposed methods are evaluated and, as a result, a similar performance to conventional methods is confirmed and an aiming control with lower computation power and stressless intuitive operation is obtained.
Abstract: It is well known that the abrasive particles in the
abrasive water suspension has significant effect on the erosion
characteristics of the inside surface of the nozzle. Abrasive particles
moving with the flow cause severe skin friction effect, there by
altering the nozzle diameter due to wear which in turn reflects on the
life of the nozzle for effective machining. Various commercial
abrasives are available for abrasive water jet machining. The erosion
characteristic of each abrasive is different. In consideration of this
aspect, in the present work, the effect of abrasive materials namely
garnet, aluminum oxide and silicon carbide on skin friction
coefficient due to wall shear stress and jet kinetic energy has been
analyzed. It is found that the abrasive material of lower density
produces a relatively higher skin friction effect and higher jet exit
kinetic energy.
Abstract: The 'wind-rain' house has a courtyard with glazed
roof, which allows more direct sunlight to come into indoor spaces
during the winter. The glazed roof can be partially opened or closed
and automatically controlled to provide natural ventilation in order to
adjust for indoor thermal conditions and the roof area can be shaded
by reflective insulation materials during the summer. Two field
studies for evaluating indoor thermal conditions of the two 'windrain'
houses have been carried out by author in 2009 and 2010.
Indoor and outdoor air temperature and relative humidity adjacent to
floor and ceiling of the two sample houses were continuously tested
at 15-minute intervals, 24 hours a day during the winter months.
Based on field study data, this study investigates relationships
between building design and indoor thermal condition of the 'windrain'
house to improve the future house design for building thermal
comfort and energy efficiency
Abstract: Effective employee selection is a critical component
of a successful organization. Many important criteria for personnel
selection such as decision-making ability, adaptability, ambition, and
self-organization are naturally vague and imprecise to evaluate. The
rough sets theory (RST) as a new mathematical approach to
vagueness and uncertainty is a very well suited tool to deal with
qualitative data and various decision problems. This paper provides
conceptual, descriptive, and simulation results, concentrating chiefly
on human resources and personnel selection factors. The current
research derives certain decision rules which are able to facilitate
personnel selection and identifies several significant features based
on an empirical study conducted in an IT company in Iran.
Abstract: For the past one decade, biclustering has become popular data mining technique not only in the field of biological data analysis but also in other applications like text mining, market data analysis with high-dimensional two-way datasets. Biclustering clusters both rows and columns of a dataset simultaneously, as opposed to traditional clustering which clusters either rows or columns of a dataset. It retrieves subgroups of objects that are similar in one subgroup of variables and different in the remaining variables. Firefly Algorithm (FA) is a recently-proposed metaheuristic inspired by the collective behavior of fireflies. This paper provides a preliminary assessment of discrete version of FA (DFA) while coping with the task of mining coherent and large volume bicluster from web usage dataset. The experiments were conducted on two web usage datasets from public dataset repository whereby the performance of FA was compared with that exhibited by other population-based metaheuristic called binary Particle Swarm Optimization (PSO). The results achieved demonstrate the usefulness of DFA while tackling the biclustering problem.
Abstract: Starting from the basic pillars of the supportability
analysis this paper queries its characteristics in LCI (Life Cycle
Integration) environment. The research methodology contents a
review of modern logistics engineering literature with the objective to
collect and synthesize the knowledge relating to standards of
supportability design in e-logistics environment. The results show
that LCI framework has properties which are in fully compatibility
with the requirement of simultaneous logistics support and productservice
bundle design. The proposed approach is a contribution to the
more comprehensive and efficient supportability design process.
Also, contributions are reflected through a greater consistency of
collected data, automated creation of reports suitable for different
analysis, as well as the possibility of their customization according
with customer needs. In addition to this, convenience of this approach
is its practical use in real time. In a broader sense, LCI allows
integration of enterprises on a worldwide basis facilitating electronic
business.
Abstract: This paper presents the automated methods employed
for extracting craniofacial landmarks in white light images as part of
a registration framework designed to support three neurosurgical
procedures. The intraoperative space is characterised by white light
stereo imaging while the preoperative plan is performed on CT scans.
The registration aims at aligning these two modalities to provide a
calibrated environment to enable image-guided solutions. The
neurosurgical procedures can then be carried out by mapping the
entry and target points from CT space onto the patient-s space. The
registration basis adopted consists of natural landmarks (eye corner
and ear tragus). A 5mm accuracy is deemed sufficient for these three
procedures and the validity of the selected registration basis in
achieving this accuracy has been assessed by simulation studies. The
registration protocol is briefly described, followed by a presentation
of the automated techniques developed for the extraction of the
craniofacial features and results obtained from tests on the AR and
FERET databases. Since the three targeted neurosurgical procedures
are routinely used for head injury management, the effect of
bruised/swollen faces on the automated algorithms is assessed. A
user-interactive method is proposed to deal with such unpredictable
circumstances.
Abstract: The paper discuses the effect of initial stresses on the reflection coefficients of plane waves in a dissipative medium. Basic governing equations are formulated in context of Biot's incremental deformation theory. These governing equations are solved analytically to obtain the dimensional phase velocities of plane waves propagating in plane of symmetry. Closed-form expressions for the reflection coefficients of P and SV waves- incident at the free surface of an initially stressed dissipative medium are obtained. Numerical computations, using these expressions, are carried out for a particular model. Computations made with the results predicted in presence and absence of the initial stresses and the results have been shown graphically. The study shows that the presence of compressive initial stresses increases the velocity of longitudinal wave (P-wave) but diminishes that of transverse wave (SV-wave). Also the numerical results presented indicate that initial stresses and dissipation might affect the reflection coefficients significantly.
Abstract: Single crystals of Magnesium alloys such as Mg-1Al,
Mg-1Zn-0.5Y, Mg-3Li, and AZ31 alloys were successfully fabricated in this study by employing the modified Bridgman method. Single
crystals of pure Mg were also made in this study. To determine the exact orientation of crystals, Laue back-reflection method and pole figure measurement were carried out on each single crystal. Dimensions of single crystals were 10 mm in diameter and 120 mm in
length. Hardness and compression tests were conducted and the results
revealed that hardness and the strength strongly depended on the
orientation. The closer to basal one the orientation was, the higher hardness and compressive strength were. The effect of alloying was
not higher than that of orientation. After compressive deformation of single crystals, the orientation of the crystals was found to rotate and to be parallel to the basal orientation.
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: There is inadequate information on the practice of
female genital mutilation (FGM) in the UK, and there are often
myths and perceptions within communities that influence the
effectiveness of prevention programmes. This means it is difficult to
address the trends and changes in the practice in the UK.
To this end, FORWARD undertook novel and innovative research
using the Participatory Ethnographic and Evaluative Research
(PEER) method to explore the views of women from Eritrea, Sudan,
Somalia and Ethiopia that live in London and Bristol (two UK cities).
Women-s views, taken from PEER interviews, reflected reasons for
continued practice of FGM: marriageability, the harnessing and
control of female sexuality, and upholding traditions from their
countries of origin. It was also clear that the main supporters of the
practice were believed to be older women within families and
communities.
Women described the impact FGM was having on their lives as
isolating. And although it was clearly considered a private and
personal matter, they developed a real sense of connection with their
peers within the research process.
The women were overwhelmingly positive about combating the
practice, although they believed it would probably take a while
before it ends completely. They also made concrete
recommendations on how to improve support services for women
affected by FGM: Training for professionals (particularly in
healthcare), increased engagement with, and outreach to,
communities, culturally appropriate materials and information made
available and accessible to communities, and more consequent
implementation of legislation.
Finally, the women asked for more empathy and understanding,
particularly from health professionals. Rather than presenting FGM
as a completely alien and inconceivable practice, it may help for
those looking into these women-s lives and working with them to
understand the social and economic context in which the practice
takes place.
Abstract: Designing and implementing intelligent systems has become a crucial factor for the innovation and development of better products of space technologies. A neural network is a parallel system, capable of resolving paradigms that linear computing cannot. Field programmable gate array (FPGA) is a digital device that owns reprogrammable properties and robust flexibility. For the neural network based instrument prototype in real time application, conventional specific VLSI neural chip design suffers the limitation in time and cost. With low precision artificial neural network design, FPGAs have higher speed and smaller size for real time application than the VLSI and DSP chips. So, many researchers have made great efforts on the realization of neural network (NN) using FPGA technique. In this paper, an introduction of ANN and FPGA technique are briefly shown. Also, Hardware Description Language (VHDL) code has been proposed to implement ANNs as well as to present simulation results with floating point arithmetic. Synthesis results for ANN controller are developed using Precision RTL. Proposed VHDL implementation creates a flexible, fast method and high degree of parallelism for implementing ANN. The implementation of multi-layer NN using lookup table LUT reduces the resource utilization for implementation and time for execution.
Abstract: The main aim of this paper was to investigate the
existing architecture in Cyprus, and thus identify and describe the
overall architectural rationale of the built environment. In Cyprus,
where individuals live in a society that reflects postmodern
paradigms rather than modern ones, the existing built environment
has many different reflections of the structure of its society.