1,720,978 research outputs found
CRAS-CBR: Internal control risk assessment system using case-based reasoning
No full textInformation technology and the Internet have been major drivers for changes in all aspects of business processes and activities. They have brought major changes to the financial statements audit environment as well, which in turn has required modifications in audit procedures. There exist certain difficulties, however, with current audit procedures especially for the assessment of the level of control risk. This assessment is primarily based on the auditors' professional judgment and experiences, not on objective rules or criteria. To overcome these difficulties, we propose a prototype decision support model named CRAS-CBR using case-based reasoning to support auditors in making their professional judgment on the assessment of the level of control risk of the general accounting system in the manufacturing industry. To validate the performance, we compare our proposed model with benchmark performances in terms of classification accuracy for the level of control risk. Our experimental results show that CRAS-CBR outperforms a statistical model and staff auditor performance in average hit ratio
Geometric Properties of 3D Data Represented by DoSurface
Full text linkIn the DoSurface(Depth on Surface), the depth information of 3D world is represented by a set of segments based on a particular surface. Each segment belongs to a location on the surface. The DoSurface is quite similar to the well-known run-length representation of binary images. As the geometric features of 2D object can be computed very easily by using the run-length representation, those of 3D object can be computed in a very similar way. This paper presents an efficient method for calculating the geometric properties of 3D objects represented by DoSurface
Initial Foreground Extraction for Fast Segmentation in Multiple Views
Full text linkIn this paper, we present a method for extracting the initial foreground regions by using a check pattern background for fast segmentation in multiple views. In the novel background, we can obtain the initial foreground regions that contain the actual foreground regions. It should facilitate fast silhouette extraction for 3D object reconstruction. Experimental results show that it obtains the initial foreground regions which contain the actual foreground regions
Edge-preserving Compression of License Plate Image using Its Bimodal Characteristic
Full text linkEdge information of a license plate image plays an important role in segmenting and recognizing characters in a license plate. By using the bimodal characteristic of a license plate, we propose an edge-preserving compression method of a license plate image. Our method can be applied to the license plate recognition system where a camera only detects a license plate from an input image, and the server segments and recognizes the characters in the transmitted license plate image. Experimental results show that our method preserves edge information more than the conventional 2D image encoder
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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