...Speech Recognition The world of information technology is constantly making improvements and advancements. Throughout the past decade or so, we have experienced a whole new realm of technology, much of which was never even deemed imaginable. We have seen the development and continuous improvements in smart phones, whether its Wi-Fi connections, 3G, or even 4G. We have seen the enhancement in computer software and operating systems such as the new OS X Lion developed by Apple. While these extraordinary advancements have left many people wondering what is next, I believe the answer and next “big thing” will be the perfection of speech recognition. Speech recognition, also know as voice recognition or voice command, is a type of software which recognizes spoken words by the user and can interpret these words into a command. This is essentially a computer with though processing ability. However, this piece of technology has never been very efficient and in many of cases, has been avoided. It is often difficult for a user to speak slowly and clear enough for the system to recognize what is being said, causing frustration and a waste of time. It is also difficult for the software to recognize the wide array of accents which people have. According to a speech recognition research company called Type Well, speech recognition is only about 60% accurate. This shows that the development of an efficient and usable speech recognition product is still a few years away. Although the perfection...
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...International Journal of Computer Sciences and Engineering Sciences Research Paper Volume-2, Issue-11 Open Access E-ISSN: 2347-2693 Content Based Image Retrieval Using Extended Local Tetra Patterns Aasish Sipani1*, Phani Krishna2 and Sarath Chandra3 1*, 2, 3 Department of Computer Science and Engineering, National Institute of Technology, Warangal, India, aasishsipani@gmail.com, ppkk1992@gmail.com, chandra.3162@gmail.com www.ijcaonline.org Received: Oct/26/2014 Revised: Nov/09/2014 Accepted: Nov/20/2014 Published: Nov/30/2014 Abstract— In this modern world, finding the desired image from huge databases has been a vital problem. Content Based Image Retrieval is an efficient method to do this. Many texture based CBIR methods have been proposed so far for better and efficient image retrieval. We aim to give a better image retrieval method by extending the Local Tetra Patterns (LTrP) for CBIR using texture classification by using additional features like Moment Invariants and Color moments. These features give additional information about the color and rotational invariance. So an improvement in the efficiency of image retrieval using CBIR is expected. Keywords— Content Based Image Retrieval (CBIR), Local Tetra Patterns (LTrP), Gabor Filters, Histogram Equalization, Moment Invariants I. INTRODUCTION The explosive growth of digital libraries due to Web cameras, digital cameras, and mobile phones equipped with such devices is making the database management by human annotation...
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...theme Revenue Recognition R evenue is usually the largest single item in financial statements, and the issues involving revenue recognition are among the most important and difficult ones that standardsetters and accountants face. In recent years, concerns related to the recognition of revenue in accordance with Accounting Standards have heightened significantly. Quite often, companies end up tweaking the Revenue numbers, besides some other reasons. Recording revenue improperly is also a commonly used ‘earnings management technique’. The ever evolving business models and the growing online economy have only compounded the issue. Earnings Management/Issues with revenue recognition have been the subject of headlines in the United States and in the other parts of the world in the last few years. -Shrikant Sortur The author is a member of the Institute as well as AICPA, working with Lason Systems Inc, MI, USA. He can be reached at shrikant_ sortur@yahoo.com Revenue Recognition Under US GAAP It is estimated that Revenue Recognition related aspects appear in close to two hundred different pieces of accounting literature; of course these pieces of literature include many nuances, some of which are unique to particular transactions. Since no comprehensive standard on revenue recognition exists, there is a significant gap between the broad conceptual guidance in the Financial International Accounting Standards (IAS) are drafted on a ‘Principles-based’ approach....
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...Iris Recognition In the computer world, they say it is important to keep your eyes on the future, and in the research that follows, we're going to do just that. I am planning on exploring the ins and outs of iris recognition biometrics. Whether we like it or not, biometrics are here to stay and are becoming more and more popular as each year passes. Although the automated method of iris recognition has only existed in patent since 1994, an ophthalmologist, by the name of Frank Burch, first proposed the idea of using ones iris patterns as a method to recognize someone in 1936. It's hard to imagine that this type of biometrics recognition began almost 80 years ago. (FBI) Iris recognition is being used worldwide and is growing in popularity at an astonishing rate. Twenty-nine Canadian airports are using iris recognition for their employees and at Amsterdam's Schiphol Airport, they have fast-track lines at passport control that use iris scanning to identify flight crews and frequent travelers. You may think that airports and banks are the only type of companies that have these types of biometric security, but iris recognition is being used in more basic applications. Such as, a sugar beet factory in Wisconsin uses iris scanning to keep track of time and attendance of their employees because its more accurate than a card swipe ad less intrusive as other types of biometrics. (Iris Recognition Systems for Access Control and Identity Management Gain Popularity) We may look at iris scanning...
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...REVIEWS, REFINEMENTS AND NEW IDEAS IN FACE RECOGNITION Edited by Peter M. Corcoran Reviews, Refinements and New Ideas in Face Recognition Edited by Peter M. Corcoran Published by InTech Janeza Trdine 9, 51000 Rijeka, Croatia Copyright © 2011 InTech All chapters are Open Access articles distributed under the Creative Commons Non Commercial Share Alike Attribution 3.0 license, which permits to copy, distribute, transmit, and adapt the work in any medium, so long as the original work is properly cited. After this work has been published by InTech, authors have the right to republish it, in whole or part, in any publication of which they are the author, and to make other personal use of the work. Any republication, referencing or personal use of the work must explicitly identify the original source. Statements and opinions expressed in the chapters are these of the individual contributors and not necessarily those of the editors or publisher. No responsibility is accepted for the accuracy of information contained in the published articles. The publisher assumes no responsibility for any damage or injury to persons or property arising out of the use of any materials, instructions, methods or ideas contained in the book. Publishing Process Manager Mirna Cvijic Technical Editor Teodora Smiljanic Cover Designer Jan Hyrat Image Copyright hfng, 2010. Used under license from Shutterstock.com First published July, 2011 Printed in Croatia A free online edition of this book is available...
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...Business Accounting Revenue Recognition ACCOUNTING PRINCIPLE: REVENUE RECOGNITION This document describes the Revenue Recognition methods that are currently employed at ASB(ASB): Revenue Recognition Methods The ASB revenue recognition policy follows the definitions and principles stated in the Nokia Accounting Standards as well as the relevant International Financial Reporting Standards (IFRS) mainly IAS 11 "Construction contracts" and IAS 18 "Revenue". ASB´s main revenue recognition methods are contract accounting, general revenue recognition and service revenue recognition methods. Basic Revenue Recognition Criteria Revenue can be recognized for majority of ASB sales (regardless of revenue recognition methods) when all the following criteria have been met: 1. A contract is in place (binding obligation) 2. Delivery has occurred: a. IAS 11 (contract accounting); delivery has occurred and services performed according to the contract delivery terms, b. IAS 18 (general revenue recognition); the significant risks and rewards of ownership (as defined in the contract) have transferred to the customer. 3. Continuing managerial involvement usually associated with ownership and effective control have ceased, 4. The amount of revenue can be measured reliably (the fee is fixed or determinable), 5. It is probable that economic benefits associated with the transaction will flow to ASB (collectibility is probable) and 6. The costs incurred or to be incurred in respect of the transaction...
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...Required: How should revenue be recognized for sales of both the Ship Finder devices and service? According to FASB's Codification of Accounting Standards, a company should not recognize revenue until 1.“it has performed under the terms of the arrangement” and 2. “unless it will indeed receive and retain payment in a form that has value to the company,” (accountingresearchmanager.com) This means that the company has to perform the duty that they have agreed to in their contract and will receive a form of payment in return. The performance of the arrangement can be the delivery of goods, providing services, or providing information. Once a company performs the terms of the arrangement, the revenue is deemed as earned; however, at least part of the job must be fulfilled. In addition, the company should not recognize revenue even if their clients paid in advance to fulfillment of the agreement. Revenue is realized or realizable when “the seller receives cash or assets from the customer that is convertible into cash,” (accountingresearchmanager.com) This must occur before revenue is recognized. In the case, “Lighthouse”, the issue of how revenue should recognized for the sales of both Ship Finder devices and service arises. In this particular case, the company Lighthouse created a hardware unit which it installs in ships and provides the services for this unit. This device and service are utilized together in providing information to shipping companies on the ship location...
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...Revenue Recognition Analysis One of this biggest disputed problems faced by auditors is the recognition of revenue. According to the FASB, companies recognize revenue when “a performance obligation is satisfied.” In other words, companies recognize revenue when it is realized or realizable and earned. Yet, the timing of realizable and earned revenue is different among companies. Amazon.com, the largest Internet based retailer in the United States, sells a wide variety of consumer electronics produced both by themselves and other companies. The company recognizes revenue based on four criteria: credible evidence of the existence of an arrangement, delivery has occurred or services have been performed, selling price is fixed or determinable, and collectability is reasonably certain. Sale of Amazon.com’s digital devices are broken into multiple deliverables: the device, software upgrades, cloud storage, and free trial memberships. Although most of the revenue is recognized when the produces are delivered, some of the revenue is deferred on a straight-line basis to account for future deliverables of software upgrades and other non-software services that are likely to occur in the future. Revenue related to Amazon Prime memberships are recognized through multiple deliverables. Membership benefits include shipping benefits, instant video and music streaming, Prime Photo, and Kindle Owner’s Lending Library. Yet, some members might only use one or two of the benefits that have...
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...Intel® Technology Journal | Volume 18, Issue 4, 2014 HETERogEnEoUs FAcE REcognITIon: An EmERgIng TopIc In BIomETRIcs Contributor Guodong Guo West Virginia University An emerging topic in biometrics is matching between heterogeneous image modalities, called heterogeneous face recognition (HFR). This emerging topic is motivated by the advances in sensor technology development that make it possible to acquire face images from diverse imaging sensors, such as the near infrared (NIR), thermal infrared (IR), and three-dimensional (3D) depth cameras. It is also motivated by the demand from real applications. For example, when a subject’s face can only be acquired at night, the NIR or IR imaging might be the only modality for acquiring a useful face image of the subject. Another example is that no imaging system was available to capture the face image of a suspect during a criminal act. In this case a forensic sketch, drawn by a police artist based on a verbal description provided by a witness or the victim, is likely to be the only available source of a face of the suspect. Using the sketch to search a large database of mug-shot face photos is also a heterogeneous face recognition problem. Thus it is interesting to study the HFR as a relatively new topic in biometrics. In this article, several specific HFR problems are presented, and various approaches are described to address the heterogeneous face matching problems. Some future research directions are discussed as well to advance...
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...Abstract— Face recognition is a biometric system used to verify or identify a person from a digital image. This involve extracting features of face and then recognize it, regardless of expression, lighting, illumination, transformations (translate, rotate and scale image), ageing and pose. The existing approaches are deblurring based, joint deblurring and recognition, deriving blur invariant features and direct approach, which uses convolution model for performing face recognition in the presence of blur. So these methods cannot handle non uniform blurring situations that frequently arise from rotations and tilts in hand held cameras. In this paper, face recognition is done, in the presence of space varying motion blur. We have taken the concept that the set of all images obtained by non-uniformly blurring a given image form a convex set. We develop an algorithm based on TSF (Transformation Spread Function) model. On each focused...
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...Innovative Technology (IJEIT) Volume 2, Issue 7, January 2013 Recognition for Handwritten English Letters: A Review Nisha Sharma, Tushar Patnaik, Bhupendra Kumar Abstract -- Character recognition is one of the most interesting and challenging research areas in the field of Image processing. English character recognition has been extensively studied in the last half century. Nowadays different methodologies are in widespread use for character recognition. Document verification, digital library, reading bank deposit slips, reading postal addresses, extracting information from cheques, data entry, applications for credit cards, health insurance, loans, tax forms etc. are application areas of digital document processing. This paper gives an overview of research work carried out for recognition of hand written English letters. In Hand written text there is no constraint on the writing style. Hand written letters are difficult to recognize due to diverse human handwriting style, variation in angle, size and shape of letters. Various approaches of hand written character recognition are discussed here along with their performance. Fig 1.Major Steps of an OCR System Index Terms— Offline Hand written Character Recognition, Pre-Processing, Feature Extraction, Classification, Post Processing. I. INTRODUCTION Optical Character Recognition (OCR) is one of the most fascinating and challenging areas of pattern recognition with various practical applications. It can contribute immensely...
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...I.R.I.S- Iris Recognition & Information System TUHINA KHARE, MEDI-CAPS INSTITUTE OF TECHNOLOGY & MANAGEMENT, INDORE, INDIA; Email: kharetuhina@gmail.com Abstract. In computer systems, there is an urgent need for accurate authentication techniques to prevent unauthorized access. Only biometrics, the authentication of individuals using biological identifiers, can offer true proof of identity. This paper presents software for recognition and identification of people by using iris patterns. The system has been implemented using MATLAB for its ease in image manipulation and wavelet applications. The system also provides features for calculating the technical details of the iris image (Centre & Radius, Color Recognition). The system is based on an empirical analysis of the iris image and it is split in several steps using local image properties. Graphical user interface (GUI) has been introduced for easier application of the system. The system was tested and segmentation result came out to be 100% correct segmentation. The experimental results showed that the proposed system could be used for personal identification in an efficient and effective manner. Keyword: iris recognition, authentication, biometrics, Haar wavelet, GUI, MATLAB, image processing. 1. INTRODUCTION To control the access to secure areas or materials, a reliable personal identification infrastructure is required. Conventional methods of recognizing the identity of a person by using passwords or cards are not...
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...management. There is a broad gap in understanding the role of communication services in health care delivery. Concepts about health and behaviors are made by communication, information, and technology that people relate with. Doctors use speech recognition as a form of communication not only for transcription and dictation but also as clinical decision support (just in case). In this paper, the author will discuss the effective and efficient, advantages and disadvantages, as well of the short-and-long term financial impact of speech recognition. Framework and propositions suggest that successful implement of the speech-recognition technology will positively affect performance in the health care industry (citation). Information is entered into the patient’s record with speech-recognition software by using add-ons. Physicians may have a patient management system; or be a part of a larger system such as, hospitals. Good speech-recognition will should meet standards and have feedback to the physician. Maximum assurance is provided for the Center for Medicare and Medicaid Services. More time is spent with the patient instead of paper work. Speech-recognition will also make business more efficient. By saying notes openly into EHRs, using speech recognition with the digital dictation systems, doctors can update information quickly and with lesser error (citation). Doctors will receive information about the patients test results faster. Test results and records are accessed rapidly by other...
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...3 Speech Recognition System 3.1 Pocketsphinx The recognition framework used for acoustic modeling and recognition is Sphinx/pocketsphinx [11]. It was chosen because of the low processing and memory footprint: fast feedback to the user will be essential even when many clients connect at the same time to a server and many instances of the engine might be running in parallel. Due to the restriction in the current pocketsphinx decoder, maximum 128 word-classes can be used, therefore, the source code was modified to accommodate larger number of classes without any impact on the performance. 3.2 Training Configuration Acoustic model training and performance evaluation was conducted using Sphinx training tools. Customized procedure for model training and testing was established. The critical parameters as the word recognition performance (WER), real...
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...International Journal of Science and Research (IJSR) ISSN (Online): 2319-7064 Writer Adaptation for Handwriting Recognition in Hindi Language – A Survey Nupur Gulalkari1, Shreya Prabhu2, Anjali Pachpute3, Rekha Sugandhi4, Kapil Mehrotra5 1,2 , 3, 4 5 Computer Department, MIT College of Engineering, Pune, India GIST, Center for Development of Advanced Computing, Pune, India Abstract: With the advancement in technology, there is an increased use of pen-based touch screen devices and PDAs. These devices come with an alternative for the traditional alphanumeric or QWERTY keyboard which is input in the form of user’s handwriting. The handwriting is then converted into normal text form. However, these devices require prior training to be done by the user. There is a high demand for robust and accurate recognition systems in the practical applications of handwriting recognition. The real challenge lies with the selection of a classifier which gives accurate results in real-time, while making the system self-adaptive simultaneously. Thus, in this paper various classifiers have been studied so as to find the most appropriate classifier for anonline handwriting recognition system for handwriting in Hindi language that provides a way by which the touch screen device adapts itself to its user handwriting without prior training is studied. Keywords: Active-DTW, Markov Model, Self -adaptation, SVM, Writer adaptation 1. Introduction Hindi is the fourth most spoken language...
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