...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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...liability attached to it, the liability assumed by the corporation is not a recognized gain to the transferor – it instead reduces the adjusted basis of the transferred property. If the liability assumed in the transfer exceeds the property adjusted basis – Section 357(c) provides that the excess liability is a recognized gain to the transferor. The prospect that business persons who incorporate their businesses, and in so doing might incur sizable income taxes due to transferred property liabilities exceeding adjusted basis, has no doubt led many to consider ways to increase the adjusted basis of the property transferred to avoid the tax. I suspect that research will uncover IRS Revenue Rulings, court cases, articles, etc., that will detail attempts by property transferors to avoid the gain recognition due because of Section 357(c) in Section 351 transactions. That will be the focus of this paper. Research Lipton and Bender3 describe...
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...and trade union activities in multinational subsidiaries, the present study tried to investigate extent of the trade union activities and IR practices of MNCs in a developing country context, i.e. Bangladesh, as well as influence of the MNCs on trade unions and IR activities within the existing social and economic contexts. The study revealed that comparative power dominance of multinationals over the host country industrial relations actors emerge as the vital factor in employer-union bargaining process, as well as their capacity to manipulate the existing bargaining process also helped them to implement their desired practices in Bangladesh. However, multinationals were not in confronting mode at all the circumstances, but their potential lobbying power created difficulties for the employees and the trade unions to develop countervailing power in the collective bargaining process and IR activities. Keywords: Convergence-Divergence, Bangladesh, Multinationals, Trade Unions Introduction Empirical studies of international human resource management (IHRM) often reveal that industrial relations practices of multinational subsidiaries face a ‘challenge from established home country labour and IR institutions’ to comply with the local practices (Clark, and Almond, 2004; Monks, 1996; Muller-Camen, et al., 1998) and they need to adjust their IR practices according to the local circumstances. Sometimes, because of flexible and dynamic institutional arrangement, they also find less...
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...psychological research as a tool for recording and studying human visual behavior. Real-time gaze-based text entry can also be a powerful means of communication and control for people with physical disabilities. Following recent technological advances and the advent of affordable eye trackers, there is a growing interest in pervasive attention-aware systems and interfaces that have the potential to revolutionize mainstream human technology interaction. This report provides an introduction to eye tracking technology and gaze estimation. There are a number of principles used in measuring eye movements. This paper focuses on two methods 1.tracking a number of visual features in the image of the eye 2. Measuring relative reflection of infra-red (IR) light. Finally, it includes a light on some of the applications of the eye tracking technique. Keywords—Cognitive processes, Point of Gaze (POG), Saccades I. Introduction The eye has a lot of communicative power. Eye contact and gaze direction are central and very important cues in human communication. The eye has also been said to be a mirror to the soul or window into the brain. Gaze behaviour reflects cognitive processes and can give hints of our thinking and intentions. We often...
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...service to CU students, and the day before the project proposal was due I was speaking with my boss about how everyone we work with (mostly the two of us) could improve their language in the office. From this conversation, I arrived at the idea of creating an interactive “swear jar” that would sense when someone swore and alert them to put money in the jar. VOICE RECOGNITION/CODE To start my project, I needed to figure out how to do voice recognition so I looked around online at many different pieces of voice recognition hardware, since this task is not currently possible purely through software. I decided that the VeeaR EasyVR Shield 3.0 would work well for my purposes and I ordered it through SparkFun. The shield arrived and I soldered all the necessary connections and looked at a demo arduino sketch to get started. Once I had the shield setup, I began to think about what words I would...
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...been conducted in the last decade in order to investigate how different physiological or behavioral human characteristics can be used as identity evidence to prove the individuality of each person. Some of these characteristics are: face, eyes, ears, teeth, fingers, hands, feet, veins, voice, signature, typing style and gait. Since the first biometric security systems appeared in the market, an increasing demand for novel techniques that will cover all different scenarios, has been observed. Every new method appears to outmatch some of its competitors but, at the same time, presents disadvantages compared to others. However, there is still no method that consists a single panacea to all different scenarios and demands for security. This is the reason for which researchers are on a continuous effort for more efficient and generic biometric modalities that can be used in various applications. In this chapter, emerging biometric modalities that appeared in the last years in order to improve the performance of biometric recognition systems, are presented. The presented methods are divided in two major categories, intrusive and non-intrusive ones, according to the level of user nuisance that each system sets off. 1 Introduction Biometric recognition is a well-known research area that aims to provide more efficient solutions to everyday growing human need for security. Biometrics refers to methods that can be used for uniquely recognizing humans based upon one or more intrinsic...
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...Equality, Diversity and Inclusion: An International Journal Equality and diversity in employment relations: do we practise what we preach? Jane Holgate Sue Abbott Nicolina Kamenou Josie Kinge Jane Parker Susan Sayce Jacqueline Sinclair Laura Williams Article information: To cite this document: Jane Holgate Sue Abbott Nicolina Kamenou Josie Kinge Jane Parker Susan Sayce Jacqueline Sinclair Laura Williams, (2012),"Equality and diversity in employment relations: do we practise what we preach?", Equality, Diversity and Inclusion: An International Journal, Vol. 31 Iss 4 pp. 323 - 339 Permanent link to this document: http://dx.doi.org/10.1108/02610151211223021 Downloaded on: 01 December 2014, At: 02:26 (PT) References: this document contains references to 46 other documents. To copy this document: permissions@emeraldinsight.com The fulltext of this document has been downloaded 3118 times since 2012* Downloaded by UNIVERSITY OF LEICESTER At 02:26 01 December 2014 (PT) Users who downloaded this article also downloaded: C.W. Von Bergen, Barlow Soper, John A. Parnell, (2005),"Workforce diversity and organisational performance", Equal Opportunities International, Vol. 24 Iss 3/4 pp. 1-16 http:// dx.doi.org/10.1108/02610150510788033 Vidhi Agrawal, Vidhi Agrawal, (2012),"Managing the diversified team: challenges and strategies for improving performance", Team Performance Management: An International Journal, Vol. 18 Iss 7/8 pp. 384-400 http://dx.doi.org/10.1108/13527591211281129...
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...BACKGROUND Capital: New Delhi Population: 1.3 milliard Currency: Indian Rupee GDP Value: 3.33% of the world economy Political system: Federal parliamentary democratic republic – President (head of state), prime minister (head of government) Became independent in 1947 * Major economic reforms in the 1990s paved the way for high economic growth in India and involved the considerable liberalisation of the expansive labour laws. * There is a large rural sector and a large ‘informal’ sector in which unions and collective bargaining are rare. Trade union membership overall is low but membership and collective bargaining coverage is higher in the public sector and large enterprises. There are weak laws regarding trade union recognition and representation and poor enforcement of labour laws and collective agreement provisions. Current concerns include lack of protection for workers who have been made worse-off by the market-based labour reforms, poor growth prospects in key parts of the labour market, high rates of contract and casual workers, increasing downsizing and a low-value added IT sector. The Indian industrial relations system is rooted in British common law * The unionisation rate is low at 5% of the total workforce due in part to large rural and informal sectors, which are not unionised. Most union are concentrated in large enterprises and government-related sectors. Introduction: employment relations in India—old narratives and new perspectives ...
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...How Technology Has Changed Tax Accounting How Technology Has Changed Tax Accounting The profession of tax accounting has been around for almost a century with the ratification of the 16th Amendment in 1913, which allowed the United States Federal Government to levy taxes on individuals’ income (Rettig, 2006). At that time, the tax laws were fairly simple and most people could complete their tax returns and the required calculations without the help of an accountant. Since then, the tax laws have increased so vastly in number and complexity that the average person cannot understand the laws enough to prepare their own return without assistance. This may come in the form of a tax accountant or software that walks the taxpayer through various rules that may apply to them. This paper focuses on how technology has changed the tax accounting profession throughout the years, highlighting the various innovations that have had the most significant impact. First, I will focus on how technology has changed the various aspects of tax accounting from recruiting clients and communicating with them, to filing completed tax returns and interacting with the Internal Revenue Service. Following, I will describe what tax accounting is likely to look like in the future due to some of the latest technological advances. Finally, I will summarize the major changes in the tax accounting profession over the years, and how tax accounting will continue to evolve moving forward. ...
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...TO: J Corporation FROM: Yizhen Gong RE: §357(c) gain IRS examination DATE: October 13, 2014 Facts Joe owns 100% of the stock of J Corporation. Joe plans on contributing a parcel of land to J co. having a fair market value of $1.5 million and a basis of $350,000. Further, the land is subject to a mortgage of $1.2 million. To avoid the gain that would result on this transaction, due to §357(c), Joe plans on contributing a promissory note to J Corporation of with a face value of $850,000. He claims that this note will have a basis equal to its face value thus eliminating the gain caused by §357(c). Issues Whether Joe’s transfer of a promissory note to its wholly owned corporation, in an amount equal to the excess of liabilities over the basis of assets contributed in a §351 transfer, avoids §357(c) gain recognition? Can he increase the basis of the assets by transferring his own promissory note to the corporation? Conclusion 1. Joe received stock valued at $300,000 and thus realized a gain of $1,150,000 ($300,000+$1,200,000-$350,000). §357(c) requires Joe recognize a gain of $850,000 ($1,200,000-$$350,000). 2. It depends on whether Joe’s note has a basis in Joe’s hands for purpose of section §357(c). Analysis 1. Under §357(c), no gain or loss is if property is transferred to a corporation solely in exchange for stock of that corporation if, immediately upon the transfer, the transferors are in control of the corporation. Joe transferred...
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...Summary 2. Introduction 3. Industrial Relations (IR) in the Global Context (a) IR - a definition (b) IR and HRM (c) Liberalization, globalization and IR (i) Overview (ii) The relevance of globalization to industrial relations - a summary (iii) The role of multinational corporations (MNC's) (iv) Information technology and IR (v) The impact of other trends (d) The changing nature of IR - a re-definition? 4. IR in Asia and the Pacific (a) The historical context (i) General (ii) Economic development and industrialization (iii) Industrialization and IR policies (iv) IR arrangements - regional divergence (v) Other considerations (b) The current environment (i) Overview 2 (ii) Current responses to liberalization and globalization (iii) Important regional trends 5. Responding to Current and Prospective IR challenges in Asia and the Pacific developing an agenda for employers and their organizations to facilitate transition to the Twenty-first century (a) Overview (b) General issues (i) Achieving competitiveness (ii) Effective IR is a key to improved enterprise performance (iii) The importance of diffusion (c) Specific issues (i) The employers' response (ii) The roles of employers' organizations (iii) The roles of government and trade unions 6. Conclusion References [Top] [Contents] [Previous] [Next] 1 Executive Summary To understand the range of industrial relations (IR) challenges that employers and their organizations are likely to face in Asia and the Pacific...
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...usually offered regarding commonly used biometrics, including, Face, Iris, Fingerprint, Finger Vein, Lips, Voice. The comparison criteria list introduced is restricted to accuracy, size of template, cost, security level, and long term stability. Keywords Biometric systems, technique, face, Iris, finger, lips, voice. 1. Introduction "Biometrics" implies "life measurement" however the term associated with the utilization of unique physiological characteristics to distinguish an individual. It’s a new way to verify authenticity. Biometrics utilizes biological characteristics or behavioral features to recognize an individual. In real a Biometrics system is a pattern identification system that uses various patterns such as iris patterns, retina design and biological characteristics like fingerprints, facial geometry, voice recognition and hand recognition and so forth. Biometric recognition system provides possibility to verify one’s identity simply by determining “who these people are” instead of “what these people possess or may be remembered” [4]. The very fact that makes it really interesting is that the various security codes like the security passwords and the PIN number could be interchanged among people but the physical traits cannot be. The principle use of Biometric security is to change the existing password 2. Biometric Techniques Jain et al. describe four operations stages of a uni-modal biometric recognition system [1]: ...
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...the Marketability of an Organization? Abstract Every type of organization both small and large needs marketing to survive and continue in business. Even though marketing may not be the reason why an organization was established, it stands as the core of business behaviors. Any type of organization can become a not-for-profit organization, but why? Why compete with for-profit businesses or go through the hassle of becoming established with the IRS? Not-for-profit organizations continue to show growth in its market of the US economy, equaling or even rivaling with their for-profit counter parts. How Does Establishing Not-For-Profit (501c(3)) Status Benefit the Marketability of An Organization? A Review of the Literature Not-for-profit organizations (NPO’s) serve a very important role in society and thus, are often given a special status. The Internal Revenue Service (IRS) is very selective when granting Section 501 status. Any organization can establish itself as a NPO, as long as it meets the metrics laid out by the IRS. The Section 501 status grants tax-exempt status within 24 different categories of organizations. (Andreasen & Kotler, 2008) 1. Are Not-For-Profit Organization Business Savvy? 2. What are the perceptions of Not-For-Profit Organizations? 3. How do Not-For-Profit’s differ from For-Profit Organizations? 4. Why become a Not-For-Profit Organization? This review of the literature on Not-for-profit organizations marketability focuses...
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...Central Queensland University Australia | Challenges of an Australian HR manager may face in London | | Subject: HRM in the Global Environment HRMT20022 Subject: HRM in the Global Environment HRMT20022 Over the last few decades the number of expatriates is increasing worldwide. These men and women represent a very important asset for organisations which are developing new business across the world. These expatriates are generally sending abroad to develop strategies or resolve problems in the host country. Consequently, the organisation has to be informed of any issue that expatriates might face and affect the work abroad in terms of international human resource management (IHRM) and industrial relations (IR) issues. Deb (2009) define IHRM as ‘a strategic process of managing a global and diverse pool of talented people in such a way as to achieve aims and objectives of the organisation both at parent and subsidiary level successfully, follow ethical practices on human and business issues and be adaptable to local cultural norms and other human needs and aspirations’. And Dowling, Festing and Engle (2013, p.242) define IR as ‘The board field of study that looks at wider issues of work and employment’. The purposes of this essay are to identify and discuss the IR and HRM issues an expatriate from Melbourne could face while living and working in London. In relation to Industrial relations issues, the role of unions, employment contracts, regulations, visas, taxation...
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...discussion of the previous material as it applies to other entities and provides a discussion of accounting periods and accounting methods as they apply to all entities. Discussions of specifi c provisions as they apply to other entities (e.g., corporations, partnerships, etc.) are contained in subsequent chapters. The term “fi nancial accounting” refers to the reporting of the fi nancial data of an enterprise through fi nancial statements prepared in accordance with generally accepted accounting principles. Income tax accounting, hereafter referred to as “tax accounting,” is concerned with the reporting of fi nancial data to satisfy the requirements of the Internal Revenue Code, the Regulations which interpret the Code, rulings by the IRS which further interpret the Code and Regulations, and the decisions of the courts on litigated issues. Tax accounting is statutory. It is concerned with the determination of taxable income as the base to which tax rates are applied to establish the tax liability for a period, usually one year. Basically, taxable income or taxable loss is the net result of summarizing revenues, gains, expenses, and losses. This result is determined in considerable degree in accordance with...
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