Technological Advances Research Articles

The evolution of fair value measurement

While measurement is a fundamental process to the preparation of financial statements, the conceptual frameworks established by both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) offer limited guidance on selecting an appropriate measurement basis for assets and liabilities. This paper examines the historical progression of fair value measurement, a measurement basis that is at the centre of some of the most polarising views. We believe that understanding the evolution of fair value measurement is pivotal for aiding academics and practitioners in shaping the future trajectory of measurement. This is particularly crucial given the technological advances in corporate reporting and the need to enhance the connectivity between financial and non-financial reporting.

BRAIN COMPUTER INTERFACE: THE IMPACT ON NEUROPLASTICITY AND MOTOR LEARNING-A NARRATIVE REVIEW.

Background: Neurological disorders, especially stroke, have now become the major causes of death all around the world. They are also the leading cause of impairments and disabilities among those who survive which leads to dependency in ADL’s and an impairment in overall quality of life. Even though traditional rehabilitation techniques and advances in technology (VR/AR/GAMING/ASSISTIVE DEVICES/EXOSKELETONS) play a major role in the recovery process, not all individuals show a 100% positive outcome. Research suggests that the combination of BCI with traditional rehab techniques or advanced technologies help in increasing neuroplasticity by translating the brain signals into commands that can control external devices thereby leading to improved functions and activities. Objective: The objective of this review is to summarize the available evidence and to highlight the mechanism through which the BCI’s promote neuroplasticity and enhance motor functions. Methods: Articles were searched and reviewed from PubMed, research gate, google scholar using the terms BCI, neuroplasticity, motor functions, neurorehabilitation etc. only the studies which were fully accessible; showed positive outcomes; focusing on motor recovery and neuro rehab were included and the studies which focused on other uses of BCI such as gaming, commercial applications and those that focused on measuring non motor functions and cognitive impairments were excluded. Results and Conclusion: After reviewing the articles it was concluded that BCI in combination with conventional rehab techniques and advanced technologies promote neuroplasticity thereby improving functions through repeated activation of neurons and improving coordination and motor function by enhancing the brain connectivity. Implications: The invention of BCI and its combination with other rehab processes aids in the improvement of motor recovery and an overall improvement in ADL’s and quality of life of patients suffering from various neurological disorders.

KI-gestützte Atemgasanalyse (E-Nose) zur Früherkennung von Lungenkarzinomen

Volatile organic compounds (VOCs) are an increasingly meaningful method for the early detection of various types of cancers, including lung cancer, through non-invasive methods. Traditional cancer detection techniques such as biopsies, imaging, and blood tests, though effective, often involve invasive procedures or are costly, time consuming, and painful. Recent advancements in technology have led to the exploration of VOC detection as a promising non-invasive and comfortable alternative. VOCs are organic chemicals that have a high vapor pressure at room temperature, making them readily detectable in breath, urine, and skin. The present study leverages artificial intelligence (AI) and machine learning algorithms to enhance classification accuracy and efficiency in detecting lung cancer through VOC analysis collected from exhaled breath air. Unlike other studies that primarily focus on identifying specific compounds, this study takes an agnostic approach, maximizing detection efficiency over the identification of specific compounds focusing on the overall compositional profiles and their differences across groups of patients. The results reported hereby uphold the potential of AI-driven techniques in revolutionizing early cancer detection methodologies towards their implementation in a clinical setting.

Design and Application of Fuzzy PID Controller Based on MATLAB

In an era where the development of intelligent technology is a pivotal force propelling economic advancement, enhancing production efficiency, diminishing costs, and reshaping daily life, the field of intelligent vehicle control technology has garnered significant attention among automotive researchers. The dynamics of smart cars during driving often exhibit nonlinearity and are susceptible to external environmental disturbances, such as wind resistance and road surface inequality. Traditional PID controllers have limited ability to suppress these interferences, so this study uses fuzzy PID algorithms to solve the inherent challenges in intelligent vehicle control. Through comprehensive analysis of the current landscape and technological advancements in intelligent vehicle control systems, coupled with rigorous MATLAB/Simulink simulations and real-world testing, the study showed that the overshoot of the adaptive fuzzy PID was reduced by 86% compared to the traditional PID. Consequently, it markedly enhances the precision and stability of speed control in intelligent vehicles, providing a groundbreaking perspective and practical methods for the enhancement of intelligent vehicle control systems with considerable application potential.

THE EFFECT OF STRATEGIC HUMAN RESOURCE MANAGEMENT PRACTICES ON ORGANIZATIONAL PERFORMANCE WITH THE MEDIATING ROLE OF INNOVATION (CASE STUDY: MIANDOAB CITY EDUCATION DEPARTMENT)

This study aimed to explore the effect of strategic human resource management practices on organizational performance with the mediating role of organizational innovation in the Miandoab City education department. This research is practical, in terms of purpose, and among descriptive studies in terms of data collection method. The statistical population of the research was all the experts of the Miandoab city education department, who were selected by simple random sampling method number of 218 people. To collect data, three questionnaires on strategic human resource management by Chen and Hong (2009), organizational performance by Ahmadi (2012), and organizational innovation by Shoham et al., (2012) were used. The validity of the questions was confirmed using confirmatory factor analysis, and the results showed that strategic human resource management has a significant effect on organizational performance with a factor of 44%, and on organizational innovation with a factor of 76%. Organizational innovation significantly affects organizational performance with a factor of 59%. The results also confirmed the mediating role of organizational innovation in the research community. The study emphasizes the necessity of paying more attention to the strategic methods of human resource management and strengthening innovation to cope with scientific and technological advances.

Detecting GNSS spoofing and Re-localization on UAV based on imagery matching

Abstract Due to rapid advancements in global navigation satellite system (GNSS), computer, and microelectronics technologies, there is a growing popularity and widespread promotion of high-performance, cost-effective intelligent UAVs across various applications. Recently, GNSS spoofing attacks have emerged as a significant obstacle hindering the long-term development of UAVs. UAVs rely heavily on unprotected GNSS signals for navigation, making them highly vulnerable to spoofing. This paper presents an algorithm that employs image matching for detecting GNSS spoofing and re-localization on UAVs using a deep learning methodology. This method functions autonomously solely reliance on camera and does not require alterations to the antenna configuration. Utilizing a camera-equipped UAV, we evaluate the likeness between real-time aerial photographs and satellite imagery by leveraging the position information provided by UAV. By identifying disparities between images taken by a spoofing affected drone and authentic ones, the spoofing can be identified using deep neural network models. Upon detecting spoofing, this paper presents a vision-based re-localization method for UAVs. Experimental results demonstrate an approximately 88.4% accuracy of our model in detecting GNSS spoofing attacks within 100 ms and 88% success rate of re-localization with the accuracy of less than 15 m. Our algorithm exclusively depends on publicly accessible satellite imagery, offering an intelligent and efficient approach for detecting UAV GNSS spoofing and re-localization in GNSS denied environment.

Development and evaluation of a free-form-based optical antenna with enhanced channel performance

Optical receiving antennas play a pivotal role in enhancing the communication quality of visible light communication (VLC) systems. In this study, we propose an innovative optical receiving antenna based on free-form surfaces. Initially, the layout scheme for the LED array is meticulously optimized to ensure uniform indoor illumination. Subsequently, a three-piece integrated optical receiving antenna is designed using XY polynomial free-form surfaces with the primary objectives of amplifying the optical gain, augmenting the received power, and elevating the signal-to-noise ratio (SNR). To further validate the efficacy of the proposed optical receiving antenna, an indoor VLC channel model is established, and its performance is rigorously analyzed. Experimental outcomes reveal that the mean square error of indoor illumination stands at 113.3 lx, the optical gain of the free-form optical receiving antenna reaches an impressive 11.29, the semiregular field of view spans 35.2°, the average received power amounts to 6.1251 dBm, the average SNR attains 84.7054 dB, and the radius of the optical spot is a mere 1.5 mm. Consequently, the optimized free-form optical receiving antenna can guarantee high-speed and stable communication within indoor VLC systems, thereby furnishing crucial technical support for the advancement of VLC communication technology.

Enhancing medical imaging education: integrating computing technologies, digital image processing and artificial intelligence

AbstractThe rapid advancement of technology has brought significant changes to various fields, including medical imaging (MI). This discussion paper explores the integration of computing technologies (e.g. Python and MATLAB), digital image processing (e.g. image enhancement, segmentation and three‐dimensional reconstruction) and artificial intelligence (AI) into the undergraduate MI curriculum. By examining current educational practices, gaps and limitations that hinder the development of future‐ready MI professionals are identified. A comprehensive curriculum framework is proposed, incorporating essential computational skills, advanced image processing techniques and state‐of‐the‐art AI tools, such as large language models like ChatGPT. The proposed curriculum framework aims to improve the quality of MI education significantly and better equip students for future professional practice and challenges while enhancing diagnostic accuracy, improving workflow efficiency and preparing students for the evolving demands of the MI field.

Over-the-Top (OTT) video streaming services’ continuance adoption during and after Covid-19 pandemic: Mediation analysis combining two research frameworks

During and after the Covid-19 outbreak, people’s precautionary measures of not visiting public venues like cinema halls or multiplexes were replaced by watching treasured videos or films in private settings. People are able to watch their favourite video contents on a variety of internet-connected gadgets thanks to advanced technologies. As a result, it appears that the Covid-19 outbreak has had a substantial impact on people’s inclination to continue using video streaming services. This study attempted to establish an integrated framework that describes how people change their health behaviours during pandemic conditions using the health belief model (HBM), as well as the mediating effect of HBM constructs over ECM constructs such as continuous intention to subscribe to OTT video streaming services among subscribers. The study looked at the impact of three perceived constructs, susceptibility, severity, and self-efficacy, on the confirmation/adoption of over-the-top (OTT) video streaming services during the lethal pandemic (Covid-19). The study focused on new OTT video streaming service subscribers, and 473 valid replies were collected. Path analysis and multivariate analytical methods, such as structural equation modelling (SEM), were used to estimate construct linkages in the integrated framework. Perceived severity has been identified as the most influential factor in confirmation/adoption, followed by perceived susceptibility. The results also showed that satisfied users/subscribers are more likely to use OTT video streaming services. The mediators, confirmation/adoption, perceived usefulness, and satisfaction were used to validate the influence of perceived susceptibility on continuance intention. Furthermore, contactless entertainment enhances security for users/subscribers by allowing them to be amused across several internet-based venues while adhering to social distance norms.

Pelatihan Optimasi Google Search Engine dan Google Lens Untuk Media Pembelajaran Siswa SMK Negeri 18 Samarinda

The era of advanced technology in the world of education, demands adaptation from educators to use technology for learning. Merdeka curriculum also provides learning opportunities not only in class, but also outside the classroom. The smartphone devices used need to be optimized for learning, therefore educators must improve their skills and mastery of the use of technology. SMK Negeri 18 Samarinda already has a laboratory, but the facilities are not adequate, besides that some teacher and student have never used google lens. For the google search engine teacher and student are familiar, but there are several keyword optimization operators that are not yet known. The purpose of the service is to provide training in optimizing google search engine and google lens as a learning media for teachers and students. There are 3 methods used for this training. First, the lecture method in explaining the material. Second, the demonstration method for how to use it. Third, the practice method together with teacher and students practicing the use of google search engine and google lens optimization. The result achieved in this training as a whole from 32 participants who filled in where very satisfied with this training, namely 46,9% and satisfied by 34,4%. The training material also relevant to learning needs with very relevant 46,9% and relevant 34,4%. News skills are also obtained from both the google search engine features and google lens as supporting learning media. Teacher and students are also motivated by the training and can apply it well. This training program is expected to be applied ini classroom learning and outside the classroom using google lens.

Media image transmission and privacy protection for internet of things security

Internet of Things (IoT) is becoming more popular with the increase in advancements of technology and is widely used in various sectors. The data are collected from the real environment and then transmitted over the networks. Due to their restricted resources, processing capacity, and memory, IoT gadgets are susceptible to certain security risks. Several encryption methodologies were established to provide safe communication between IoT devices with minimal computing cost and bandwidth consumption, due to the rise in media date. This research proposes a revolutionary compact pixel crypto (CPC) technique that can accommodate the modest transmission speeds of IoT gadgets. The suggested techniques reduces the computational burden and data quantity by encrypting the image data using pixel driven selective encryption and bloke scanning compression. The suggested method’s effectiveness is examined using the network simulator (NS-2) platform. According to the findings of the experiments, the suggested method outperforms the previous approaches in terms of both packet rate and energy usage. The proposed approach shortens the time needed for node side encryption and decryption operations with improving the system’s energy effectiveness and connectivity performance.

Assessment of Informatics Competency Among Nursing Faculty Members and Its Application in Educating Nursing Students at Abadan Nursing Faculty

Background: Nursing informatics in educational activities can serve as a strategy to bridge the gap between clinical practice and nursing education programs. Objectives: This study aimed to assess the informatics competency of nursing faculty members and its application in educating nursing students at Abadan Nursing Faculty. Methods: This descriptive-analytical research was conducted in 2023 at Abadan Nursing Faculty. The sample consisted of 73 faculty members from the nursing, operating room, and anesthesia departments, who were included in the study through census sampling. Data collection was performed using the standardized Nursing Informatics Competency Assessment Tool (NICAT) and an electronic teaching aids checklist. Data were analyzed using SPSS version 18, with independent t-tests, one-way analysis of variance (ANOVA), and Pearson’s correlation at a significance level of P < 0.05. Results: The mean score of faculty members’ nursing informatics competency at the Nursing Faculty was 110 out of a maximum of 150, placing it within the proficient range. The highest score for nursing informatics competency was related to the informatics literacy dimension (47.65), while the lowest was related to the information management skills dimension (19.54). Information management skills (r = 0.881, P < 0.001), computer literacy (r = 0.871, P < 0.001), and informatics literacy (r = 0.976, P < 0.001) were significantly correlated with nursing informatics competency. Faculty members reported the highest use of multimedia content development (mean score = 4.19) and the lowest use of robotic surgery (mean score = 1.71). Conclusions: Faculty members’ informatics competency was reported to be at a proficient level. However, due to advancements in technology and transformations in nursing care, it seems necessary to improve nursing faculty members’ abilities in all aspects, particularly in the information management skills dimension. It is recommended to hold faculty development programs regarding the integration of technology into the curriculum to elevate the quality of education.

Improvement of Optimal Human Resource Allocation Algorithm Based on Deep Latent Semantic Model

With the advances of technology, the banking industry faces the challenge of processing large-scale, heterogeneous human resource data. Traditional methods have difficulties in providing efficient and accurate analysis and prediction. This paper proposes an optimized human resource allocation algorithm based on deep latent Semantic Model (DLSM), which improves the accuracy and efficiency of data analysis by integrating deep neural network (DNN) and transfer learning technology. The experimental results show that the DLSM model performs well in text classification and information retrieval tasks, with the accuracy, accuracy, recall and F1 scores improving by 7.5%, 5.5%, 6.0% and 5.8%, respectively. This study confirms the excellent performance of DLSM model in HR data processing, provides an efficient and scientifically based solution for recruitment optimization in the banking industry, and enhances the competitiveness of enterprises.

Cardiotoxicity following thoracic radiotherapy for lung cancer.

Radiotherapy is the standard of care treatment for unresectable NSCLC, combined with concurrent chemotherapy and adjuvant immunotherapy. Despite technological advances in radiotherapy planning and delivery, the risk of damage to surrounding thoracic tissues remains high. Cardiac problems, including arrhythmia, heart failure and ischaemic events, occur in 20% of patients with lung cancer who undergo radiotherapy. As survival rates improve incrementally for this cohort, minimising the cardiovascular morbidity of RT is increasingly important. Problematically, the reporting of cardiac endpoints has been poor in thoracic radiotherapy clinical trials, and retrospective studies have been limited by the lack of standardisation of nomenclature and endpoints. How baseline cardiovascular profile and cardiac substructure radiation dose distribution impact the risk of cardiotoxicity is incompletely understood. As Thoracic Oncology departments seek to expand the indications for radiotherapy, and as the patient cohort becomes older and more comorbid, there is a pressing need for cardiotoxicity to be comprehensively characterised with sophisticated oncology, physics and cardio-oncology evaluations. This review synthesises the evidence base for cardiotoxicity in conventional radiotherapy, focusing on lung cancer, including current data, unmet clinical needs, and future scientific directions.

USO DE ENXERTOS EM CIRURGIAS RECONSTRUTIVAS APÓS TRAUMAS GRAVES: UMA REVISÃO INTEGRATIVA

This article provides a comprehensive review of the use of grafts in reconstructive surgeries for patients with severe trauma, highlighting the differences among autologous, allogeneic, and synthetic grafts and their efficacy in specific contexts. Autologous grafts are known for their high integration rates and low immune rejection, while allogeneic and synthetic grafts expand therapeutic options, albeit with higher risks of complications. Technological advances, such as 3D bioprinting, allow for the customization of grafts, enhancing aesthetic and functional outcomes. However, these methods still face limitations, such as vascularization issues and immune rejection risks. This study emphasizes the importance of a careful and personalized selection of graft type to maximize patient quality of life and satisfaction. In conclusion, while autologous grafts remain the gold standard, the development of synthetic and bioprinted materials represents a promising frontier for reconstructive medicine.

Building Agricultural Resilience: Strategies for Climate Change Adaptation

Climate change has a significant impact on India's agriculture, influencing environmental conditions, agricultural techniques, and production. The term "climate-resilient agriculture" refers to technologies, methods, tools, and frameworks aimed at adapting to and mitigating the effects of climate change on agricultural production, food security, and livelihoods. Crop productivity and food security are greatly impacted by climate changes, which calls for creative agricultural methods to maintain food supply while reducing environmental damages. These difficulties are made worse by environmental changes and global population expansion, especially in developing countries. Technological advancements, such as geospatial analysis, and eco-friendly farming technologies, play a crucial role in optimizing land use and enhancing food security. Crop variety adaptation and management of seed, water, land, livestock, soil and nutrients, pest management, risk management, and post-harvest management are examples of effective agricultural adaptation strategies. Technological developments like geographic analysis.

Exploring Business Morals in the Cutting-Edge Corporate World

In the modern corporate world, business ethics has become a critical factor influencing the sustainability and success of organizations. With the rise of globalization, technological advancements, and increasing demands for corporate accountability, companies face complex ethical challenges that require strategic navigation. This article explores the growing importance of business ethics, focusing on key challenges such as globalization, data privacy, diversity, and profit pressures. It further outlines the role of leadership, corporate social responsibility (CSR), and transparency in maintaining ethical standards. Through case studies and real-world examples, the article provides a framework for how businesses can navigate ethical dilemmas, balance profitability with social responsibility, and foster long-term trust with stakeholders. Keywords : Corporate Ethics, Sustainability, Social Responsibility, Transparency, Stakeholder Engagement, Corporate Governance, Ethical Leadership, Fair Trade, Diversity and Inclusion, Data Privacy, Artificial Intelligence Ethics, Consumer Protection, Environmental Stewardship, Profit vs. Purpose, Whistle blower Protections, Corporate Accountability, Supply Chain Ethics, Workplace Culture, Innovation Ethics, Regulatory Compliance

Role of Technological Advancements on Customer Satisfaction in Japan’s Hospitality

Purpose: The aim of the study was to analyze the role of technological advancements on customer satisfaction in Japan’s hospitality. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Technological advancements have significantly enhanced customer satisfaction in Japan’s hospitality industry by improving service efficiency, personalization, and overall guest experience. Innovations such as AI-driven customer service robots, automated check-in systems, and smart hotel rooms equipped with IoT devices offer convenience and seamless interactions for guests. These technologies reduce waiting times, streamline operations, and allow for personalized services, such as customized room settings and tailored recommendations, increasing guest satisfaction. Unique Contribution to Theory, Practice and Policy: Technology acceptance model (TAM), service quality model (SERVQUAL) & expectancy-confirmation theory (ECT) may be used to anchor future studies on the role of technological advancements on customer satisfaction in Japan’s hospitality. Hospitality businesses should adopt integrated management systems that combine customer relationship management (CRM), property management systems (PMS), and online booking platforms. Industry regulators should promote standards for technology integration in the hospitality sector.

Haihun Marquis Tomb in Western Han Dynasty: Social Value and Future Prospects - A Knowledge Graph Analysis with Citespace

This paper uses the CiteSpace knowledge graph visualization tool to analyze the research evolution path and trend of 583 academic papers in the CNKI database in the past ten years. The results show that the unique position of the tomb of the Haihun Marquis in the field of history and cultural heritage of the Han Dynasty, the mainstream of research in the field of Han Dynasty culture, artistic innovation and application, the evolution of cultural heritage research, and the interdisciplinary research of the deep integration of cultural heritage research and advanced technology in the future will provide strong support for promoting the cultural and museum industry and the recreation of traditional Chinese culture.

Innovative navigation: a smart cane solution with GPS, GSM, and real-time image capture

Our article presents the design, study, and implementation of a smart cane aimed at enhancing the autonomy and safety of individuals who are blind or visually impaired. The solution is built around an Arduino board, integrated with various sensors and modules, to provide real-time tactile and auditory feedback to the user. Utilizing a combination of basic and advanced technologies, this smart cane detects obstacles at varying distances, triggering sound and vibration alerts to assist the user in navigation. Beyond these essential functions, the cane offers advanced features such as real-time image capture and obstacle recognition through the ESP32-CAM module. Additionally, the system is equipped with a GSM module that facilitates emergency communication by sending SMS messages with the user’s GPS location, obtained via the Neo-6M GPS module. These technological enhancements improve user safety by streamlining obstacle detection and enabling remote assistance when needed. The primary objective is to create a comprehensive solution that not only detects and avoids obstacles but also provides visual information and supports communication with caregivers or emergency services. By doing so, the smart cane contributes to a higher degree of independence and an improved quality of life for blind and visually impaired individuals.