Excellence in Research and Innovation for Humanity

International Science Index

Commenced in January 1999 Frequency: Monthly Edition: International Paper Count: 12

Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Sound Selection for Gesture Sonification and Manipulation of Virtual Objects
New sensors and technologies – such as microphones, touchscreens or infrared sensors – are currently making their appearance in the automotive sector, introducing new kinds of Human-Machine Interfaces (HMIs). The interactions with such tools might be cognitively expensive, thus unsuitable for driving tasks. It could for instance be dangerous to use touchscreens with a visual feedback while driving, as it distracts the driver’s visual attention away from the road. Furthermore, new technologies in car cockpits modify the interactions of the users with the central system. In particular, touchscreens are preferred to arrays of buttons for space improvement and design purposes. However, the buttons’ tactile feedback is no more available to the driver, which makes such interfaces more difficult to manipulate while driving. Gestures combined with an auditory feedback might therefore constitute an interesting alternative to interact with the HMI. Indeed, gestures can be performed without vision, which means that the driver’s visual attention can be totally dedicated to the driving task. In fact, the auditory feedback can both inform the driver with respect to the task performed on the interface and on the performed gesture, which might constitute a possible solution to the lack of tactile information. As audition is a relatively unused sense in automotive contexts, gesture sonification can contribute to reducing the cognitive load thanks to the proposed multisensory exploitation. Our approach consists in using a virtual object (VO) to sonify the consequences of the gesture rather than the gesture itself. This approach is motivated by an ecological point of view: Gestures do not make sound, but their consequences do. In this experiment, the aim was to identify efficient sound strategies, to transmit dynamic information of VOs to users through sound. The swipe gesture was chosen for this purpose, as it is commonly used in current and new interfaces. We chose two VO parameters to sonify, the hand-VO distance and the VO velocity. Two kinds of sound parameters can be chosen to sonify the VO behavior: Spectral or temporal parameters. Pitch and brightness were tested as spectral parameters, and amplitude modulation as a temporal parameter. Performances showed a positive effect of sound compared to a no-sound situation, revealing the usefulness of sounds to accomplish the task.
Event Related Potentials in Terms of Visual and Auditory Stimuli

Event-related potential (ERP) is one of the useful tools for investigating cognitive reactions. In this study, the potential of ERP components detected after auditory and visual stimuli was examined. Subjects were asked to respond upon stimuli that were of three categories; Target, Non-Target and Standard stimuli. The ERP after stimulus was measured. In the experiment of visual evoked potentials (VEPs), the subjects were asked to gaze at a center point on the monitor screen where the stimuli were provided by the reversal pattern of the checkerboard. In consequence of the VEP experiments, we observed consistent reactions. Each peak voltage could be measured when the ensemble average was applied. Visual stimuli had smaller amplitude and a longer latency compared to that of auditory stimuli. The amplitude was the highest with Target and the smallest with Standard in both stimuli.

CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors
Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.
3D Modelling and Numerical Analysis of Human Inner Ear by Means of Finite Elements Method

This paper presents a method to generate a finite element model of the human auditory inner ear system. The geometric model has been realized using 2D images from a virtual model of temporal bones. A point cloud has been gotten manually from those images to construct a whole mesh with hexahedral elements. The main difference with the predecessor models is the spiral shape of the cochlea with its three scales completely defined: scala tympani, scala media and scala vestibuli; which are separate by basilar membrane and Reissner membrane. To validate this model, numerical simulations have been realised with two models: an isolated inner ear and a whole model of human auditory system. Ideal conditions of displacement are applied over the oval window in the isolated Inner Ear model. The whole model is made up of the outer auditory channel, the tympani, the ossicular chain, and the inner ear. The boundary condition for the whole model is 1Pa over the auditory channel entrance. The numerical simulations by FEM have been done using a harmonic analysis with a frequency range between 100-10.000 Hz with an interval of 100Hz. The following results have been carried out: basilar membrane displacement; the scala media pressure according to the cochlea length and the transfer function of the middle ear normalized with the pressure in the tympanic membrane. The basilar membrane displacements and the pressure in the scala media make it possible to validate the response in frequency of the basilar membrane.

Hallucinatory Activity in Schizophrenia: The Relationship with Childhood Memories, Submissive Behavior, Social Comparison, and Depression
Auditory hallucinations among the most invalidating and distressing experiences reported by patients diagnosed with schizophrenia, leading to feelings of powerlessness and helplessness towards their illness. In more severe cases, these auditory hallucinations can take the form of commanding voices, which are often related to high suicidality rates in these patients. Several authors propose that the meanings attributed to the hallucinatory experience, rather than characteristics like form and content, can be determinant in patients’ reactions to hallucinatory activity, particularly in the case of voice-hearing experiences. In this study, 48 patients diagnosed with paranoid schizophrenia presenting auditory hallucinations were studied. Multiple regression analyses were computed to study the influence of several developmental aspects, such as family and social dynamics, bullying, depression, and sociocognitive variables on the auditory hallucinations, on patients’ attributions and relationships with their voices, and on the resulting invalidation of hallucinatory experience. Overall, results showed how relationships with voices can mirror several aspects of interpersonal relationship with others, and how self-schemas, depression and actual social relationships help shaping the voice-hearing experience. Early experiences of victimization and submission help predict the attributions of omnipotence of the voices, and increased hostility from parents seems to increase the malevolence of the voices, suggesting that socio-cognitive factors can significantly contribute to the etiology and maintenance of auditory hallucinations. The understanding of the characteristics of auditory hallucinations and the relationships patients established with their voices can allow the development of more promising therapeutic interventions that can be more effective in decreasing invalidation caused by this devastating mental illness.
Auditor with the Javanese Characters and Non Javanese in Audit Firm: Conflict of Interest

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Robust Features for Impulsive Noisy Speech Recognition Using Relative Spectral Analysis

The goal of speech parameterization is to extract the relevant information about what is being spoken from the audio signal. In speech recognition systems Mel-Frequency Cepstral Coefficients (MFCC) and Relative Spectral Mel-Frequency Cepstral Coefficients (RASTA-MFCC) are the two main techniques used. It will be shown in this paper that it presents some modifications to the original MFCC method. In our work the effectiveness of proposed changes to MFCC called Modified Function Cepstral Coefficients (MODFCC) were tested and compared against the original MFCC and RASTA-MFCC features. The prosodic features such as jitter and shimmer are added to baseline spectral features. The above-mentioned techniques were tested with impulsive signals under various noisy conditions within AURORA databases.

Effect of On-Demand Cueing on Freezing of Gait in Parkinson’s Patients

Gait disturbance, particularly freezing of gait (FOG), is a phenomenon that is common in Parkinson’s patients and significantly contributes to a loss of function and independence. Walking performance and number of freezing episodes have been known to respond favorably to sensory cues of different modalities. However, a topic that has so far barely been touched is how to resolve freezing episodes via sensory cues once they have appeared. In this study, we analyze the effect of five different sensory cues on the duration of freezing episodes: (1) vibratory alert, (2) auditory alert, (3) vibratory rhythm, (4) auditory rhythm, (5) visual cue in form of parallel lines projected to the floor. The motivation for this study is to investigate the possibility of the design of a gait assistive device for Parkinson’s patients. Test subjects were 7 Parkinson’s patients regularly suffering from FOG. The patients had to repeatedly walk a pre-defined course and cues were triggered always 2 s after freezing onset. The effect was analyzed via experimental measurements and patient interviews. The measurements showed that all 5 sensory cues led to a decrease of the average duration of freezing: baseline (7.9s), vibratory alert (7.1s), auditory alert (6.7s), auditory rhythm (6.4s), vibratory rhythm (6.3s), and visual cue (5.3s). Nevertheless, interestingly, patients subjectively evaluated the audio alert and vibratory signals to have a significantly better effect for reducing their freezing duration than the visual cue.

A Revisited View to the Paced Auditory Serial Addition Test (PASAT) in Female and Male Normal Subjects
Paced Auditory Serial Addition Test (PASAT) has been used as a common research tool for different neurological disorders like Multiple Sclerosis. Recently, technology let researchers to introduce a new versions of the visual test, the paced visual serial addition test (PVSAT). In this paper, the computerized version of these two tests is introduced. Beside the number of true responses are interpreted, the reaction time of subjects are calculated by the software. We hypothesize that paying attention to the reaction time may be valuable. For this purpose, sixty eight female normal subjects and fifty eight male normal subjects are enrolled in the study. We investigate the similarity between the PASAT3 and PVSAT3 in number of true responses and the new criterion (the average reaction time of each subject). The similarity between two tests were rejected (p-value = 0.000) which means that these two test differ. The effect of sex in the tests were not approved since the pvalues of different between PASAT3 and PVSAT3 in both sex is the same (p-value = 0.000) which means that male and female subjects performed the tests at no different level of performance. The new criterion shows a negative correlation with the age which offers aged normal subjects may have the same number of true responses as the young subjects but they have latent responses. This will give prove for the importance of reaction time.
Sonic Localization Cues for Classrooms: A Structural Model Proposal

We investigate sonic cues for binaural sound localization within classrooms and present a structural model for the same. Two of the primary cues for localization, interaural time difference (ITD) and interaural level difference (ILD) created between the two ears by sounds from a particular point in space, are used. Although these cues do not lend any information about the elevation of a sound source, the torso, head, and outer ear carry out elevation dependent spectral filtering of sounds before they reach the inner ear. This effect is commonly captured in head related transfer function (HRTF) which aids in resolving the ambiguity from the ITDs and ILDs alone and helps localize sounds in free space. The proposed structural model of HRTF produces well controlled horizontal as well as vertical effects. The implemented HRTF is a signal processing model which tries to mimic the physical effects of the sounds interacting with different parts of the body. The effectiveness of the method is tested by synthesizing spatial audio, in MATLAB, for use in listening tests with human subjects and is found to yield satisfactory results in comparison with existing models.

A Neural Model of Object Naming

One astonishing capability of humans is to recognize thousands of different objects visually, and to learn the semantic association between those objects and words referring to them. This work is an attempt to build a computational model of such capacity,simulating the process by which infants learn how to recognize objects and words through exposure to visual stimuli and vocal sounds.One of the main fact shaping the brain of a newborn is that lights and colors come from entities of the world. Gradually the visual system learn which light sensations belong to same entities, despite large changes in appearance. This experience is common between humans and several other mammals, like non-human primates. But humans only can recognize a huge variety of objects, most manufactured by himself, and make use of sounds to identify and categorize them. The aim of this model is to reproduce these processes in a biologically plausible way, by reconstructing the essential hierarchy of cortical circuits on the visual and auditory neural paths.

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