602 research outputs found

    Algorithms Implemented for Cancer Gene Searching and Classifications

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    Understanding the gene expression is an important factor to cancer diagnosis. One target of this understanding is implementing cancer gene search and classification methods. However, cancer gene search and classification is a challenge in that there is no an obvious exact algorithm that can be implemented individually for various cancer cells. In this paper a research is con-ducted through the most common top ranked algorithms implemented for cancer gene search and classification, and how they are implemented to reach a better performance. The paper will distinguish algorithms implemented for Bio image analysis for cancer cells and algorithms implemented based on DNA array data. The main purpose of this paper is to explore a road map towards presenting the most current algorithms implemented for cancer gene search and classification

    A critical analysis of the profit based methods for satisfying the comparables test in UK transfer pricing regulations

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    The arm’s-length principle (ALP), the transactions taken place between unrelated parties acting at an arm’s length in competitive markets, is used by income tax authorities to determine transfer pricing, the pricing of goods, services and intangibles transferred between affiliates of a multinational enterprise (MNE), and is an important international tax issue for a number of reasons. First, globalization creates integrated businesses with enormous cross-border transfers whilst corporate income tax systems remain nationally based. Second, governments insist that globalization provides MNEs with more opportunities to manipulate transfer prices and reduce taxes than in the past, thus the need for tighter regulation. Third, there is an increased desire amongst tax authorities faced with tight fiscal situations, to protect and enhance their revenue base encouraging stricter regulation of MNEs. Profit is seen as only one of the many goals that motivate the behaviour of MNEs and the newly introduced profit based methods of transfer pricing has increased the reliance on comparables significantly. As the number of specified methods was increased and the hierarchy of acceptable methods was replaced by either the best method rule or the method of last resort, taxpayers are expected to document their transfer pricing policies. The documentation has to be contemporaneous and available upon request. The methods newly introduced by the Organization for Economic Cooperation and Development’s (OECD, 1995), Transaction Net Margin Method (TNMM), and US Internal Revenue Service’s (IRS, 1994) Comparable Profit Method (CPM), vary in relation to their application and views in controlling for function and risk when developing comparables. This suggests a degree of discretion may be exercised under different regulations that may be detected through ownership and tax. This study attempts to identify the level of discretion provided under both OECD (TNMM) and US IRS (CPM) methods. It is also tests the scope of ownership effect on the reported profit of Japanese-owned companies and US-owned companies compared to their UK counterparts. Finally this study examines whether the reported tax expense has changed subsequent to tax policy changes, specifically the latest UK transfer pricing regulations introduced in 1998 corporation tax self-assessment. The empirical analysis confirms differences between OECD and US IRS profit ranges and variations between profit level indicators (PLIs). Foreign-owned Japanese and US companies are also found to exhibit low profitability compared to UK companies. This research discovered low performance among a high number of the Japanese-owned companies with operating losses when compared to their UK counterparts and offers evidence of the low tax expenses reported by foreign-owned Japanese companies

    Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?

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    The study empirically examines the interplay between lecture capturing viewership, performance and attendance for students in the Middle Eastern country of Qatar. The sample consists of 254 students enrolled in an introductory accounting class either in the Fall semester or in the Spring semester. We show a weak positive relationship between lecture capturing and performance, especially in the presence of other variables such as GPA, attendance, gender and seniority. However, we do not find that lecture capturing reduces attendance. Actual performance results are contrasted with students' perception of the usefulness and effectiveness of lecture capturing. Survey responses reveal that, overall, students attribute a great deal of credit to this pedagogical resource. They stated that lecture capturing clarifies concepts discussed in class, assists in studying for exams, enhances exam results and increases interest in the course. However, the majority of low-performing students believe lecture capturing to be a substitute for attending traditional lectures.Scopu

    EKSPRESI KEGELISAHAN MANUSIA DALAM MENGHADAPI PENCEMARAN LINGKUNGAN : Kreasi Patung Resin Berbahan Sampah Plastik

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    Manusia tidak bisa lepas dengan ketergantungan terhadap lingkungan hidupnya. Alam juga memiliki ketergantungan dengan manusia hanya tidak terlalu besar. Seiring berjalanya waktu, teknologi yang diciptakan semakin berkembang, kebutuhan semakin bertambah. Kemudian, manusia berusaha mengembangkan kehidupan yang bisa jadi memiliki dampak negatif terhadap kelangsungan hidup. Dampak yang terjadi dalam lingkungan seperti pencemaran atau polusi. Lingkungan tercemar akan merugikan manusia itu sendiri. Dari fenomena yang terjadi muncullah gagasan untuk membuat suatu karya seni. Media ekspresi untuk mengkritisi tentang permasalahan lingkungan yang digunakan yaitu seni patung. Seni patung dapat dirasakan nyata, hal ini membangkitkan suatu kesadaran hadirnya suatu ruang. Rumusan masalah yang terdapat dalam penciptaan ini adalah (1) Bagaimana mengembangkan gagasan melalui pengolahan resin sebagai bahan pembuatan karya seni patung dengan tema pencemaran lingkungan? (2) Bagaimana visualisasi dan analisis karya seni patung dengan tema pecemaran lingkungan? Penggunaan material resin memiliki banyak kelebihan seperti tahan lama dan memiliki ketahanan terhadap cuaca. Pembuatan rangka dari besi dan penempelan serat serta bagian kulit dengan bahan resin yang dicampur dengan katalis diaduk perlahan dan dipulas mengikuti struktur rangka. Teknik pembuatan kreasi patung resin berbahan sampah plastik meliputi perakitan (Assembling) dalam pembuatan rangka, sampai membuat model (modelling), pemulasan resin, hingga finishing dengan permukaan transparan dan mengkilap yang disebabkan dari efek resin itu sendiri dan terlihatnya potongan sampah plastik di dalamnya Visualisasi patung berupa bentuk figur dari tubuh manusia yang terbalut oleh potongan sampah. Karya patung yang dibuat berjumlah tiga buah dengan gestur yang berbeda. Patung satu dengan posisi berlutut dengan kedua tangan agak mengangkat kedepan, patung selanjutnya dengan posisi merangkak dan yang terakhir dengan posisi yang tergeletak. Ekspresi kegelisahan manusia menghadapi pencemaran lingkungan menjadi gagasan yang diangkat dalam pembuatan karya patung. Penciptaan karya seni patung tersebut bertujuan sebagai pemicu penyadaran untuk mengurangi dampak pencemaran lingkungan.---- Human can not escape with dependence on the environment. Nature also has a dependence with humans just not too big. As time goes by, the technology created is growing, the need grows. Then, people try to develop a life that could have a negative impact on survival. Impacts that occur in environments such as pollution or pollution. The polluted environment will harm the human personally. From the phenomenon that occurred came the idea to create a work of art. Media expression to criticize the environmental problems used are sculpture. Sculpture can be felt real, it awakens an awareness of the presence of a space. The formulation of the problems contained in this creation is (1) How to develop ideas through resin processing as a material for making sculptures with the theme of environmental pollution? (2) How to visualize and analyze sculpture works with the theme of environmental pollution? The use of resin material has many advantages such as durable and has resistance to weather. The preparation of the framework of the iron and the attachment of the fibers as well as parts of the skin with the resin material mixed with the catalyst is slowly stirred and applied following the skeletal structure. Technique of making resin sculpture made from plastic waste include assembling in making the frame, to make model (modeling), to finishing with transparent surface and glossy caused by resin effect itself and visible piece of plastic waste in it Visualization of sculpture in the form of figures from the human body wrapped in pieces of garbage. Sculptures made amounted to three pieces with different gestures. One statue with kneeling position with both hands slightly raised forward, the next statue with the position of crawling and the last with a position that lies. The expression of human anxiety facing environmental pollution into ideas raised in making sculpture. The creation of sculpture works aims to trigger awareness to reduce the impact of environmental pollution

    A model to enhance the atrial fibrillations’ risk detection using deep learning

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    Atrial fibrillation (AF) is a complex arrhythmia linked to a variety of common cardiovascular illnesses and conventional cardiovascular risk factors. Although awareness and improved detection of AF have improved over the last decade as the incidence and prevalence of AF has increased, current trends in using machine learning approaches to diagnose AF are still lacking in precision. To determine the true nature of the Electrocardiography (ECG) signal segments, a Convolutional Neural Network (CNN) model was employed to discover hidden information. Fully Connected (FC) layers were then utilized to categorize the ECG data segments as normal or abnormal. The suggested algorithm's findings were compared to state-of-the-art arrhythmia identification algorithms in the literature for the MIT-BIH ECG database. The methodology proved not only to yield high classification performance (98.5%) but also low processing computational advantage where the CNN was the most accurate algorithm used for atrial fibrillation detection hence. To conclude the findings of the research, a model was prepared to test the accuracy of the most common ML algorithms used for AF detection. After comparing the results of the experiment, it was clear that CNN algorithm is the best approach compared to Support Vector Machine (SVM) and K-Nearest Neighbor (KNN)

    Predicting new crescent moon visibility applying machine learning algorithms

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    The world\u27s population is projected to grow 32% in the coming years, and the number of Muslims is expected to grow by 70%—from 1.8 billion in 2015 to about 3 billion in 2060. Hijri is the Islamic calendar, also known as the lunar Hijri calendar, which consists of 12 lunar months, and it is tied to the Moon phases where a new crescent Moon marks the beginning of each month. Muslims use the Hijri calendar to determine important dates and religious events such as Ramadan, Haj, Muharram, etc. Till today, there is no consensus on deciding on the beginning of Ramadan month within the Muslim community. This is mainly due to the imprecise observations of the new crescent Moon in different locations. Artificial intelligence and its sub-field machine learning have shown great success in their application in several fields. In this paper, we propose the use of machine learning algorithms to help in determining the start of Ramadan month by predicting the visibility of the new crescent Moon. The results obtained from our experiments have shown very good accurate prediction and evaluation performance. The Random Forest and Support Vector Machine classifiers have provided promising results compared to other classifiers considered in this study in predicting the visibility of the new Moon

    Osteotomías distales de los metatarsianos menores realizadas por cirugía abierta vs cirugía percutánea en el tratamiento de las metatarsalgias.

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    Objetivo. Comparar los resultados clínicos y radiológicos de las osteotomías distales de los metatarsianos menores realizadas por cirugía abierta y por cirugía percutánea en el tratamiento de las metatarsalgias Material y método. Revisión retrospectiva de 44 metatarsalgias: 22 en cada grupo. Recogida de datos epidemiológicos, clínicos y medición de parámetros radiográficos. Resultados. Se consiguieron modificaciones en los parámetros radiográficos con ambas técnicas, con mayor corrección con la cirugía abierta. Las fórmulas metatarsales postoperatorias continuaron siendo no armónicas en ambos grupos. Todos los pacientes mejoraron clínicamente. La cirugía abierta tuvo más complicaciones. Conclusiones. Los resultados clínicos y radiológicos de las osteotomías percutáneas son similares a los obtenidos por cirugía abierta, pero con menos complicaciones. La obtención de una fórmula metatarsal armónica no debería ser el objetivo principal de la cirugía de las metatarsalgias, ya que, según nuestro estudio, no es una condición indispensable para lograr un buen resultado clínicoObjectives. To compare the radiographic and functional outcomes in lesser metatarsal distal osteotomies performed by percutaneous and open surgery for the treatment of metatarsalgia. Methods. A retrospective medical record review of 44 cases of discharge diagnosis of metatarsalgia: 22 patients in each group. Epidemiological data, clinical data and radiological measurements were collected. Results . Improvement of radiological parameters were obtained with both techniques, with better correction with open than with percutaneous surgery. Postoperatively metatarsal parabola continues being nonharmonious in both groups. All patients improved in clinical assessment. Open surgery had more complications than percutaneous surgery. Conclusions . Clinical and radiological outcomes of lesser metatarsal distal osteotomies performed percutaneously are similar to those obtained by open surgery, but with fewer complications. To obtain a harmonic metatarsal parabola should not be the main purpose of surgery of metatarsalgia because it is not an essential condition to achieve a good clinical outcome

    73. Custodiol versus blood cardioplegia in pediatric cardiac surgery

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    IntroductionCardioplegia is a solution used to arrest and protect the heart during open cardiac repair with the use of cardiopulmonary-bypass. Two types of cardioplegia were evaluated. Blood cardioplegia and HTK crystalloid cardioplegia known as Custodiol.ObjectivesTo evaluate the efficacy of myocardial protection with antegrade intermittent oxygenated blood cardioplegia in comparison to a single dose of Custodiol in pediatric cardiac surgery.MethodsA retrospective cohort study was performed between November 1st, 2013 and June 30th, 2014. Fifty-two patients underwent congenital heart procedure at King Abdul-Aziz University Hospital with the use of cardiopulmonary-bypass and cardioplegia. Forty-two received blood cardioplegia and ten received Custodiol. Data were collected from operative reports, electronic and paper charts. Statistical analysis was done using Pearson-test for continuous data and Kruskal–Wallis-test for categorical data. P-Value of 0.05 was considered significant.ResultsPatients in the Custodiol group experienced longer duration of cardiopulmonary-bypass time (median value of 84 versus 77.5min), aortic clamping time (63 versus 50.5min) and total operation time (175 versus 144min), compared to the Blood group. The duration of mechanical ventilation was longer in the Custodial group, 72 versus 48h in the Blood group (p=0.016). The incidence of post-operative arrhythmia requiring treatment was also higher in Custodiol group, 50% versus 12% in the Blood group (p=0.02). Low output syndrome, acute kidney injury and death were not statistically significantly different between two groups.ConclusionsCustodiol may have inferior myocardial protection compared to blood cardioplegia in children undergoing cardiac surgery. A randomized comparison is warranted

    The importance of wavelength for tight temperature control during µ-laser assisted machining

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    The area of single point diamond turning of brittle materials like semiconductors and ceramics is significantly benefitted by incorporation of laser assistance. In a new developmental technology that is now recognized as micro-laser-assisted machining (ÎĽ-LAM), a laser is shone through a diamond tool to soften the high-pressure phase transformed ductile machining phases that in turn allows thermal softening and thereby enables a higher material removal rate during ductile mode machining. One of the lasers currently used in ÎĽ-LAM is the neodymium-doped yttrium aluminum garnet (Nd:YAG) laser operating at 100 W (continuous wave) at the wavelength of 1064 nm. Although this configuration has worked to the benefit of the technology, here we report futuristic developments that will significantly enhance temperature control by selecting a laser wavelength according to the material being machined, allowing tunable machining properties. The concept is illustrated with sample calculations for ÎĽ-LAM of silicon, and it appears to offer better target temperatures, thus enhancing the performance of the ÎĽ-LAM process

    Examining applying high performance genetic data feature selection and classification algorithms for colon cancer diagnosis

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    Background and Objectives: This paper examines the accuracy and efficiency (time complexity) of high performance genetic data feature selection and classification algorithms for colon cancer diagnosis. The need for this research derives from the urgent and increasing need for accurate and efficient algorithms. Colon cancer is a leading cause of death worldwide, hence it is vitally important for the cancer tissues to be expertly identified and classified in a rapid and timely manner, to assure both a fast detection of the disease and to expedite the drug discovery process. Methods: In this research, a three-phase approach was proposed and implemented: Phases One and Two examined the feature selection algorithms and classification algorithms employed separately, and Phase Three examined the performance of the combination of these. Results: It was found from Phase One that the Particle Swarm Optimization (PSO) algorithm performed best with the colon dataset as a feature selection (29 genes selected) and from Phase Two that the Sup- port Vector Machine (SVM) algorithm outperformed other classifications, with an accuracy of almost 86%. It was also found from Phase Three that the combined use of PSO and SVM surpassed other algorithms in accuracy and performance, and was faster in terms of time analysis (94%). Conclusions: It is concluded that applying feature selection algorithms prior to classification algorithms results in better accuracy than when the latter are applied alone. This conclusion is important and significant to industry and society
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