Essays on Recognition

ABSTRACT

This research proposal presents face reconstruction and recognition technology in the three dimensional format with the help of artificial neural networks. This technology combines geometric interpretation, detailed survey and analysis of streams of data in order to process static and dynamic images to produce neural images using advanced computing system. 3D face reconstruction done with the help of interconnected circuit of artificial neurons is followed by the step of matching and verification against familiar faces. 3D face reconstruction and recognition technology finds extensive applications in a number of fields including forensics and ensuring secure transactions. The process is complex, ...

ABSTRACT

This research proposal presents face reconstruction and recognition technology in the three dimensional format with the help of artificial neural networks. This technology combines geometric interpretation, detailed survey and analysis of streams of data in order to process static and dynamic images to produce neural images using advanced computing system. 3D face reconstruction done with the help of interconnected circuit of artificial neurons is followed by the step of matching and verification against familiar faces. 3D face reconstruction and recognition technology finds extensive applications in a number of fields including forensics and ensuring secure transactions. The process is complex, ...

Optical character recognition involves the change of images of printed or typewritten text, either mechanically or electronically into machine-encoded text. This technique is used in data entry from data records on printed paper. The applications include invoices, receipts, passport documents, bank statements among other documents. Additionally, optical character recognition is used to digitize text that is in print, thereby allowing such text to be searched, electronically edited, displayed online and stored in a more compact manner. By turning print data into electronic data using optical character recognition, various other applications such as text-to-speech, machine translation, text mining and key ...

Assignment Coversheet

Please complete all sections below and attach the completed coversheet to the front of your electronic assignment before submission:

Please complete before submitting your assignment:
First Marker’s comments
Please see comments below for further feedback.
First Marker______________________ Date__________ Mark__________
Moderator_________________________ Date__________ Mark__________
Agreed Mark____________
Abstract
The presence of colour in visual display either surface colour or perceptual plays an important role in assisting recognition. However, this assumption is widely debated because some edge-based theories are arguing that perceptual colour is not particularly helpful whilst other theoretical claims suggests that surface-based is somewhat valuable in providing salient clue. Due ...

Face Recognition System

Categorization and Features
Face recognition system is a biometric system-any automatically measurable, robust and distinctive traits that can be used to identify an individual- that operates in two modes; face verification or authentication, and face identification or recognition (Li & Jain, 2011). Face verification postulates a one to one match that likens a face image in question against an enrollment face image whose identity is being claimed (Li & Jain, 2011). A distinctive application of this mode is person verification for self served immigration clearance using E-passport (Li & Jain, 2011). On the other hand, face identification encompasses one-to-many matching that compares ...

SPEECH RECOGNITION SOFTWARE

Part 1: Proposal

Software is becoming more and more advanced by the day. With this advancement, comes new and exciting ways that enable effective and efficient tackling of everyday problems. Speech recognition software is one such software. Researching in the speech recognition software will provide an avenue to uncover in what situations the speech recognition software would come in handy in the business. This could range from reducing the number of hours and manpower used to do routine typing to the production of urgently needed reports faster. Researching on the Speech Recognition Software will research the means in which ...

Abstract:

Face recognition is as old as human history itself. We are have always relied on our brain to help us identify faces we are familiar with. This functioning of the human mind has been used by researchers in developing technologies which is contributing to use the facial recognition system as a security measure. What started with biometric applications like iris scan and finger print scan is now being transformed into the facial recognition system. Today recognition of facial features is being adopted across industries and installations. A question that flows is which of the sexes recognize faces better. Is ...

Rewarding employees has a significant effect on the productivity of the company. Companies that recognize their employees’ work are more likely to experience greater outcomes in their duties. This paper looks at the reasons for this phenomenon. It studies the various studies carried out in the field of human resources concerning recognition and rewards systems in organizations and their roles in motivating employees to perform better at their jobs.

Rewarding employees boosts their morale to work, keeps them engaged at work and with their coworkers and makes them see their jobs as personal work. They own their work. Once ...

Abstract

Own race bias is a variable that has been discussed in numerous studies and researches. Its importance and limitations have been some of the focus of those previously published articles. The objective of this paper is to present a unique study that aims to verify whether own race bias still carries the same effect when it comes to memory, recall, and recognition (of faces) when it gets paired with another independent variable which is school affiliation. Using empirical evidences obtained from the current research’s implementation, the researchers were able to verify that the respondents’ ability to memorize, recall, ...

Customer Inserts His/her Name

The decisions that led to Michael Jordan becoming a Basketball player and Abraham Lincoln the great leader he is known as today are very unique to them, and certainly all the decisions that we make in our daily lives depend on reasons interlinked with our own personalities. Why we choose one alternative and let go of the other depends on what motivates us, motivation is the drive one feels to achieve a certain goal and this variety from person to person differentiates their personalities and the pathways that they choose to walk on.

Motivation

Motivation can be of two types, ...

Introduction

The modern era is becoming so demanding to the human being and hence man has been working tirelessly in trying to come up with ways of doing things faster, efficiently and accurately. Development of man like-machine is one of the technological advancement that has resulted from such efforts. It involves the application of the concept of Pattern recognition in designing a machine that can emulate the various action of human being. Pattern recognition is a concept whereby machine is designed in a manner whereby it can act according to certain pattern this concept was established when ...

Recent Prior Learning

Recent Prior Learning (RPL) is the process by which institutions of higher learning, especially colleges and universities, evaluate learning that has been acquired outside the conventional classroom when assigning academic credit to their students [ CITATION Wer10 \p 34 \l 1033 ]. The learning could have been acquired from military training, work experience, corporate training, independent study or civic activity. It aims at recognizing skills and knowledge acquired through informal or non-formal learning. There are various methods used to evaluate prior learning. These include; regular exams, portfolio assessment, campus challenge exams and evaluation of training programs [ ...

Introduction

The main perspective of this assignment is to make a comparison between two different accounting standards which particularly are International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). It is required to analyze both the accounting framework from four different angles that will be executed after analytical framework.

Analytical Framework

IFRS is the most widely chosen accounting standards that are taken into practice by many of the companies. The term IFRS is generally referred as “International Financial Reporting Standards” that is formulated to bring all business issues based on a platform of global identical language that helps to understand ...

The crisis of modern society is expressed in a crisis of identity as an individual social individual (man) and individual communities. The relationship between global, „world „society of individual communities is mediated by the so-called . Mega - trends: scientific and technical progress, economic integration , information and communication revolution , the movement for human rights and the practice of globalization, exposes contradictions identity of traditional and modern society , and identity of human existence in general . Where is the social process role and place of politics and religion - working on new content identity of a man and society , or maintaining the ...

IFRS 9 and IAS 39

Introduction
Laws and Regulations prevail in almost every field, and it is very important for the organizations to comply with these regulations and standards for their competitiveness and sustainability. Apart from the traditional regulations of managing and maintaining a company, there are certain regulations that specifically associated with the financial management. Entities are required to manage their financial transactions according to the prescribed methods and techniques covered and initiated by International Financial Reporting Standards (IFRS) (Iasplus.com, p.45). IFRS are designed specifically to serve as a common global language for all the business affairs. Generally, it is used to compare ...

IASB Discussion Paper for A New Conceptual Framework (July, 2013): A Review

Introduction
In July, 2013, International Accounting Standards Board (IASB) released a discussion paper “A Review of the Conceptual Framework for Financial Reporting.” In 2011, IASB published an agenda discussion, and it received many feedbacks on the Conceptual Framework project (IFRS 2013). Based on the constituent feedback, IASB reinstated the project. The idea behind the Discussion Paper is to take views and comments into consideration while preparing the future exposure draft and doing the revision of the Conceptual Framework. The primary focus for IASB is to get a review on the areas that are known to have created application issues. ...

Introduction

Biometrics, being the scientific study of mathematical or statistical properties of human physiological and behavioral characteristics, is widely used in the sphere of information security (Jain, 1999). And the use of fingerprint as means of biometrics is one of the oldest methods of automatic identification and also the most common one in our time. The factors that promote the use of such systems are: small size and cost of equipment for processing of fingerprint images, high-performance hardware, power and speed of recognition, which meets the requirements of the software, a sharp growth and development of network technologies and the ...

Solution to tutorial 1

Problem description
Three problems that cannot be solved using traditional computing model but can be solved using neural computing include sensor processing, pattern recognition and speech and even text processing. It is because neural networks provide a different approach for data analysis and pattern recognition within the same data as compared to traditional computing approach. Text recognition, sensor processing, pattern recognition and speech recognition are all problems that cannot be well characterized. Therefore, traditional computing can only work well for problem that can be well described in terms of characteristics. These features include balancing checkbooks, keeping tabs of inventory, ...

Introduction

Buyers’ behavior is usually affected by a number of factors. In order for buyers to settle on purchasing a given commodity, a series of processes has to take place in their minds. The process of making a decision on what item to purchase is a very complex process whereby buyers have to identify the problems and realize the items they do not have but needed. Whenever consumers realize that there is something that they are missing in their lives, they will attempt to devise mechanisms of acquiring that item. This is also a very complex problem as buyers will have to carry out extensive research so that they set their priorities right and get a good value for their money (Quester et al., 2011). There are several options that are available to the consumers during the buying process. These options affect the decision making process a great deal. The fashion and clothing industry is one of the most affected industries whereby consumers’ decision making process is greatly affected by the season, environment, purpose of purchase, money available and comfort/leisure.

...

Introduction

The Australian Accounting Standards Board (AASB) creates standards regarding Accounting in Australia. These include Interpretations that are applied by entities that prepare financial statements mandated by Corporations Act 2001; by the governments when planning financial statements; as well as entities within private or public sectors either for-profit or not-for-profit ventures that are involved as reporting entities or that prepare all-purpose financial statements.
AASB integrate IFRSs1, as well as Interpretations, generated by the IASB2, with paragraph additions on the applicability of every Standard within the Australian setting, when appropriate. These Standards as well comprise obligations that are explicit to Australian ...

Introduction

Race bias has been the topic of numerous psychological, sociological, and anthropological studies over the years. Even with an evolved understanding of the nature of race and the importance of racial equality, there are still psychological effects associated with race and race bias (Meissner & Brigham, 2001). It has long been known that individuals of any given race have a much easier time recognizing individuals from that same group than they do for individuals in an out-group—this is known as a cross-race or own-race bias (Sporer, 2001). Sporer (2001) writes, “Studies of the recognition of faces of an ethnic ...

For decades the Magnet status distinguishes the healthcare organizations for being an example for others in care quality and an attractive working place for nursing professionals. Aspiration to achieve this status drives healthcare innovation and improvements in operation models as well in the customer experience. The purpose of this paper is to study how practical implementation of Magnet Program influences health care industry and drives changes in the organizations.

Overview of the Model or Magnet Designation

The Magnet Program recognizes the outstanding health care institutions for quality patient care, nursing excellence and innovations in professional nursing practice. An essence of this program can be reflected in ...

For example if a company uses the employee of the month award for a long period of time it dispirits employees. In time employers have two choices award their long established seasoned, experienced employees or award a less deserving new employee. As stated on pg. 247 “the first few recipients may be deserving, but over time selections become more subjective and controversial” (Luthans,& Stajkovic, 2009). Luthans,& Stajkovic, suggests that “formal recognition awards be contingent upon objectively measured performance(2009, pg. 247). Either way the employee of the month award is likely to create a discouraging effect on employee efficiency. ...

Abstract

Finding the correct balance between security, cost effectiveness and ease of use presents a major headache for the Metropolitan Police Service (MPS). This is because maintaining a large workforce and clerical staff for the purposes of managing database and internal systems can be a costly practice. MPS staff also require different log in details for the different accounts they hold in different job roles. This paper examines different approaches such as Enterprise Identity Mapping (EIM), Public Key Infrastructure (PKI) and RSA encryption and how they may be utilized in the MPS context.

Question 1

- Technologies for managing multiple identities of ...

Abstract

Engagement is a fulfilling job related state of mind that makes employees feel connected with their workplace on an emotional level. The key drivers of workplace engagement for employees include career opportunities, communication, brand alignment, recognition and appreciation, compensation and workplace relationships. Highly engaged employees are beneficial to the growth of business because they add to the innovation and overall profitability of the organization. They promote customer loyalty, employee retention, growth of revenues and higher profitability. However, engaged employees might turn disengaged if they are overburdened with mounting work pressure and stress. In the competition to retain and attract ...

William Carlos Williams

William Carlos Williams has always been known as an experimenter, an innovator, a revolutionary figure in American poetry. Yet in comparison to artists of his own time who sought a new environment for creativity as expatriates in Europe, Williams lived a remarkably conventional life. A doctor for more than forty years serving the New Jersey town of Rutherford, he relied on his patients, the America around him, and his own ebullient imagination to create a distinctively American verse. Often domestic in focus and "remarkable for its empathy, sympathy, its muscular and emotional identification with its subjects," Williams's poetry is ...

G2.S1. Make a plan to DO and To Say:

Present purpose of the report.

Present the overall structure.
Outline the nature of computers in relation to aspects of human cognition.
Computers are a reflection of the relationship between internal cognitive mechanism and human behavior
How knowledge of human cognition affects the design of computers:
Symbol recognition:
Symbols in computers
Point out an example of symbols in computer systems.
Relate symbol recognition with human cognition and the design of computers.
Computer systems embed human cognition:
Relate human computer interaction with human cognition.
Provide an example of how computer use has ...

Part B. Essay Type Questions

1.1 Choose a research design to use. Briefly describe the research design.

In order to analyze the problem of employees’ job dissatisfaction, it will be reasonable to choose the mixed methodological research design, as in this way it will be possible to thoroughly understand the issue and find an effective solution to it. So, it will be optimal to apply the survey method from quantitative design and semi-structured interview from qualitative.

At first the survey should be conducted, as quantitative research is the best way to view and analyze specific tendencies. In this type of research design, measurement process ...

Introduction

Background of Caterpillar
Caterpillar Inc. is an American largest construction equipment company that sold its products in different parts of the world. The company is engaged in "manufacturing construction and mining equipment, industrial gas turbines, diesel and natural gas engines and others" (Baldwin & Rutwitch, 2014). The company owned assets of more than 89 billion dollars. It is the largest company in the overall industry. The company sells its product with a trademark of “Caterpillar Yellow”. The company is performing its operations in many countries. The upper management of the company put efforts to acquire other companies and their subsidiaries ...

The purpose of this investigation was to identify: job satisfaction levels, employee awareness of the work environment, and opportunities for improvement. A survey of 25 questions and was conducted in October 2012 with 45 HEMA employees and was based on the motivational work by Herzberg (1966), the information-processing model as associated with the accumulation of cognitive information about the workplace and one’s job (Hackman and Oldham, 1976) and the satisfaction scale of Warr et al. (1979) in relation with Maslow's (1943), the survey was designed to collect information related to employee satisfaction within eight main areas. ...

MODULE LEADER’S NAME:

- Executive summary
Jinnikins Jeans is a UK company established in early 2000 that sell designer clothes. The company’s directors have drawn much attention especially from the media due to their personal exploits, youthful entrepreneurism, and innovative use of internet for marketing. The company has in the past few years faced various challenges such as increased wage bill, low performance and reduced morale among various employees. This article examines the company’s approach to reward and the extent to which their approach is consistent with its business objectives. It also focuses on various theories of motivation including, instrumentality ( ...

Summary

This particular section sheds light on the measures used to assess the quality of financial reporting. The framework looks at a company's risk and success factors. The quality of the analysis depends on the inputs put into it. In addition, the quality of the measures used to assess financial reporting varies between companies, and can also be different for a single company for a period of time. Measures that are based on inventory suit retail businesses, measures that are based on depreciation suit capital intensive companies, and measures that are based on off balance sheet reporting are best suited ...

U.S. GAAP versus IFRS.

ABSTRACT

There are notable differences between the International Accounting Standard Boards and the Financial Accounting Standard Boards models of accounting for income tax. Efforts to harmonize the two standards through the Exposure Draft were dropped in 2009 and have not been reviewed thereafter. In 2012, SEC staff provided a final IFRS framework that outlined its efforts and findings but did not provide any conclusions or recommendations for any actions. The difference between IFRS and US GAAP remain significantly felt in many areas and are of major interests to users of financial statements. The main areas of ...

Impact of using lowly-differentiated Stimuli on the Working Memory

Abstract
Sternberg Paradigm has been used as a measure in short term memory studies since the model was developed in 1966. Several subsequent studies have, however, not being successful in duplicating the exact results achieved by Sternberg. The reason for this has been identified as the other researchers’ use of faster stimulus presentation rates. The results from these subsequent studies indicate the impact of the presentation rate on the recall capability of the working memory. It is essential to highlight that all these studies used highly differentiated stimuli. This study will, however, analyze the impact of using lowly differentiated ...

Introduction

Social networking sites helps people to interact freely, sharing and discussion about each other. These websites help users to communicate with their social circle by sharing pictures, videos, audio and personal words. In Social networking, groups and individuals exchange content to engage in person to person communication.  Social media is still in the process on evolving. Major social networks sites are making changes to improve their websites on almost daily basis, social networking will continue evolving in coming years. Social media is now an integral part of our society. Some social networking websites have user bases much bigger than ...

1. In this factorial design the dependent variable is the success of participants on both recognition tests. The result will depend on previous experience of the participant with the formulation of questions that he/she had to answer. It will also depend on the type of the recognition test that is given. Therefore, we call this variable dependent variable.
2. Independent variables in this design are the formulation of the questions and the type of the recognition test. The first variable- the formulation of the questions is representing whether the questions were formulated to increase interest in the meaning of ...

Introduction

Revenue recognition is an accounting principle which stipulates the exact time on which revenues from an activity can be recognized in the financial statements of a company. According to this principle, the appropriate time for revenue recognition is when the service has been rendered, as opposed to when the revenue is collected from the client. Explained in practical terms, Trackon ltd, company that sells consumer goods and commits to a transaction in the last month of an accounting year, whereas the revenues are ...

A person’s lip shape holds much more importance than being a mere facial feature. Older studies of Petajan et al. and more recent works of Daubias , Goecke , and Nakata & Ando , have shown that the movement of the mouth plays a crucial role in speech detection. The Audio Visual Speech Recognition or AVSR and Mobile Phone Visual System for the hearing impaired or MPVS multimedia systems also rely on visual lip reading to function effectively . Further, lip shape and prints can be used as evidence for identifying persons for criminal and forensic purposes. Lip prints of a person remain ...

Abstract

Incredible advancements in nursing service intervention have forged immense reformation of techniques in treating numerous diseases. The overall aim is to improve outcomes and promote efficient nursing care. As such, the American Nurse Credential Center (2008) has developed a model which provides the framework for future nursing practice. Also, it is expected to serve as a guideline for organizations wishing to achieve recognition in the Magnet Hospital program (American Nurse Credential ...

Serial killer in modern classification is a killer that during each episode has committed more than three murders without an obvious motive. Although, according to the classification of FBI the determination of serial murder is different and begins from two or more kills that may be committed by one or more killers. Typically between episodes of murders there is a so-called period of cooling emotions and psychological satisfaction of killer. It is believed that most serial killers are antisocial psychological disorders treated with indifference to the suffering of others and contempt for the public morals, but very rarely suffer ...

Executive Summary

The dawn of the digital and information age in the 21st century has also become a new battleground for brands. Here, we pertain to the smartphone war between Samsung Electronics Co. and Apple Inc. The battle has extended to various product lines such as the Galaxy Tab and iPad. Both are known global tech companies. Thus, innovation could not be more emphasized in such a competitive and fast-paced industry.
For this case, we look closely at the strategy of Samsung. It has been receiving patent lawsuits for the past years. Although it is currently the market leader, the company ...

Introduction Variety is what spices life and people who are heroes or villains make life interesting if not adventurous. People are constantly looking for something new or innovative way of going about the similar old things at their own convenience. Those who have managed to come up with something creative that completely gets everybody going after their inventions achieve massive recognition as heroes. An example of such a hero is Steve Jobs, who will be the topic of discussion here. Steve Jobs Born in 24th February 1955, Steve Jobs grew up as an adopted kid while living with his ...

“IMPROVING PERFORMANCE WITH FEEDBACK, REWARDS, AND POSITIVE REINFORCEMENT"

INTRODUCTION
The process of managing the output which an organization produces and reforming the defined processes accordingly for enhancing the production outcomes is referred as improving the performance. There are several steps and measures which must be taken by the management for enhancing the overall performance of the organization. This requires that the employees are motivated and they clearly understand the goals which the organization wishes to achieve. The desired outcomes can be achieved by providing the employees with feedback, offer rewards and incentives and positively reinforce the workforce so that they remain motivated and align themselves with the ...

Answer 1)

The company recognize the amount received from hotel, tour and transportation at the time services are provided to the customers. Various sources of revenue for the company and their respective classification is as follows:
- Amount deposited by the customers on account of cruise deposits represents unearned revenue which are the then classified as cruise revenues along with revenue earned from onboard activities . These revenues are recognized on completed voyage or pro rata basis.
- Further, the revenue earned from sales to guests of air and other transportation to and from the ships is recorded in cruise passenger ticket ...

Microsoft chairman Bill Gates finally got an opportunity to realize his long cherished dream of making technology intuitive and able to understand the user. He has often held the belief that technology should work for us and not the other way around. Microsoft Kinect, it can be said, is a literal translation of Gate’s dream and vision.

Key Issues faced by Microsoft Kinect

Microsoft Kinect is not without its own set of issues. The product faces certain problems on various dimensions – on a personal front because of its features and make and on a higher level because of the competition in the market.
On ...

“There is a general consensus that ‘community’ is good” (Barke and MacFarlane 1). While this argument may seem simple, the context behind the statement is deceptively complex. Community, in the hands of varied leaders and planners has distinctly different meanings (1). The single element that combines each of these interpretations is the positive perception of community being the opposite of individualism. Social, religious and construction groups employ an entirely different interpretation of the meaning of community, indicating that there is much more to be considered than a simple boundary drawn on a map.
Communities as a term began as ...

Abstract

Problems in United States and other countries have an effect on the performance of business operations. These problems represent the general economic trends and factors that have an influence on businesses. General economic trends play a vital role in forecasting sales for businesses. The overall economic health, income levels and safety concern are critical factors that affect the extent of a business performance. These factors include inflation, efficient inventory control, interest rates, cooking the books, unemployment rates, consumer confidence intervals, shifting revenues and expenses and social political environment among others. Increased consumption levels and efficient inventory control systems as ...

Human Resources

Even today, there is a debate on the significance of monetary and non monetary incentives that organizations continue to impart to its personnel in order to increase motivation among its workforce. Various empirical studies have highlighted the importance of monetary incentives to motivate workers (Prendergast 1999). Recent studies conducted by Shearer (2004) and Lazear (2000), has observed fierce effects of motivation on monetary incentives. There is evidence of many workers who finds moral concerns and task enjoyment to be more important than monetary incentives (Minkler 2004).

...

Read more

Understanding an individual’s behavior is a complicated task, which requires a learning experience. Human behavior is unpredictable and complex and trying to understand it requires a high degree of accuracy. Different people have varying characteristic behaviors and psychologists have come up with different theories to explain why people behave in certain ways. Even when the psychologists put more effort in explaining these theories, people are still not enlightened on their behaviors. Williams James was a very excellent psychologist whose work has influenced many people in their daily lives. According to James (1950), Williams James was guided by four ...

Accrual and cash basis differs in regard to recognition of revenue as well as expenses of a business. Cash basis recognizes income when cash is received. For example, when goods are sold at a profit the profit will be recognized when the buyer pays for the goods. Therefore, if a company uses cash basis of recording trasactions, when credit sales are made it is impossible to recognize any profit to be obtained from such sales till the time customer pays. In addition, cash basis requires expenses to be first paid then recorded. This means that any expense incurred ...

Suitability of biometric technology

The 9/11 had a profound impact in the world on security and the threat terrorism posed in a modern age. Airports around the world knew that they had to overhaul their existing security measures to ensure such mishaps are averted. The infrastructure of bridges, tubes, stock exchanges, landmark sites are ever more vulnerable than before. The issue of illegal immigrants took precedence to ensure that no illegal activity took place. Security in the western world acquired a new measure of urgency. ...

Introduction

The computer language is different from the human language. This is as a result to the difference in the tools that the computer uses to recognize and understand the objects and scenarios. These tools are always different from the senses that human beings use. The ability of a computer to recognize and understand objects as well as follow the commands of the user is referred to as computer vision. This is enabled by various applications among them remote recognition, face recognition, optical card recognition and image recognition. This paper is an appraisal of remote recognition as an application of ...

Question One

The most ideal access control for accommodating these permissions in the ACME Inc Human Resource department is the role based access control. The Role Based Access Control approach to securing access to the Human Resource management system bases access control decisions on the functions that a particular user is allowed to perform. The approach is widely used for non military enterprises with several employees with different roles and functions (Ferraiolo, Sandhu, Gavrila, Kuhn, & Chandramouli, 2001).
Role Based Access Control method of access control is ideal for these permissions since the users are categorized and assigned different roles in the ...

Summary of a Staff Accounting Bulletin No. 94 and an FASB Exposure Draft

Part 1: Own words summary of the accounting treatment to a non-accounting major
The aspect of accounting is fundamentally conceptualized on the basic principle that an entity owned for commercial purposes (capital) added to an entity held but owed to someone else (liability) yields a total sum of an individual’s owning (Assets) as at the particular time of carrying out the evaluation. This represents the basic accounting principle of Capital+ Liabilities= Assets from which other accounting principles arise. For purposes of establishing an individual’s true worth in the context of asset ownership, liabilities are deducted from the ...

Jaarat (15) says that human resource is a vital entity in every business entity since it controls and directs other resources. The accounting department recognizes the human resource as an important asset in stating the financial position. Whenever there is, a lack of measurement in the use of the financial resource, the human resource in the company is accountable. According to Jaarat (15), a model for measuring and recognizing human resource in the statement of financial position can better the organization.
Jaarat (16) confirms that human resource is the most expensive resource in every business entity. This resource applies ...

Google glass

"It's 2017 and due to the mobile and wearable technologies available, I am amazed by the way that I am able to get my work done, interact with my colleagues and monitor various aspects of my life, including my health, finances, personal security and more. My favorite device allows me not to fumble like I used to with my smartphone. Currently, when I am going to a new place or town, I do not really have to ask for directions. I am able to search for directions to the places that I want to go. Take for instance; I ...

"Anti-Theft Car Tracking and Controlling Security System based on Face Recognition" is an international journal written by Patil and Sardeshmukh 2014. The paper explains an intelligent anti-theft security system. The system employs biometric application along with global positioning system (GPS) module in order to track and locate a lost car. Face recognition is an example of the biometric application used in this system. As a whole, the system is comprised of embedded control ARM platform of processor, GPS, face recognition and multimedia messaging service (MMS) module for avoiding loss of vehicle(Patil, Sardeshmukh 2014).
This system, according to the ...

Business Analysis Using Financial Statements- Microsoft’s Financial Reporting

1. What effect did Microsoft's software capitalization policy have on its financial statements? Ignore any potential tax effects. Assume that 60% of Microsoft's research and development expenses were incurred after technological feasibility was established, that the average product life was two years, and that the company begins amortizing software costs at the beginning of the following year. Estimate the effect of capitalizing software costs on Microsoft's fiscal 1997, 1998, and 1999 income statements and balance sheets.
2. What effect did Microsoft's revenue recognition policy have on its financial statements? Ignore any potential tax effects. Estimate the amount of revenue ...

Abstract

Revenue recognition principle is widely used in determining revenue to be included in calculation of income of any given financial year. The method has several merits and demerits which have drawn appreciation and criticism among accountants and users of financial statements. The strengths of this method e.g. its ability to provide the true amount of revenue attributable to a given financial year has made many small and large firms to rely on it in preparing trading profit and loss account. Despite its main weakness which is failure to give clear guidelines in determining the value of doubtful debts to ...

Introduction

Public relations is a complex and hybrid field in mass communications. With the global aspect of most businesses nowadays, it has been an important aspect in terms of an organization’s public image, issue management, among others. The processes of public relations must be understood and effectively applied. In this orientation, this paper aims to discuss how a good understanding of public relations theory can help gain management recognition for the practice of public relations. In other words, this paper aims to illustrate how the principles and theories of public relations, if understood completely, can support the outstanding performance ( ...