The Concept of Immateriality-Free-Samples-Myassignmenthelp.com

Question: Clarify, with Suitable models from your Workplace, what is implied by an Immateriality thing as for Accounting. References ought to be made to the applicable bookkeeping Concepts and Standards. Answer: Superfluity bookkeeping alludes to the use of the idea of materiality. The data of superfluity doesnt extensively sway clients choices, similar to proprietors and administrative specialists. Bookkeepers are required to utilize master judgment to finish up either the sum is insignificant or not. There is a need of characterizing materiality level for the money related records (Edgley, 2014). Consequently, when a total of mistake is held in the absolute degree of materiality than in prompts misdirecting of money related records. While deciding superfluity, it is critical to make thought of the way and size of the particular thing. By considering the way or nature alludes that if a modest quantity exchange is occurring anomalous it very well may be material, however on the off chance that it is an every day exchange it tends to be unimportant. For instance, at my work environment colossal measure of papers are utilized in banking exchange anyway its expense is insignificant for business as it is utilized every day in any event, for ostensible work. The idea of superfluity likewise influences bookkeeping arrangements as all bookkeeping exchange can't have same impact regardless of the way that they have a place with same nature of benefits. According to banking business the two PCs and number crunchers are viewed as an advantage and have a valuable existence of over one year yet PCs are recorded as fixed resource and adding machine is taken care of the expense of writing material which is recorded as a cost because of the idea of superfluity. It is all a direct result of the expense related with the advantages (Hu, 2013). Recording adding machines as a cost won't influence budget summaries as it has ostensible expenses for banks Furthermore recording devaluation on number crunchers is anything but a rational viewpoint in banks as it will superfluously make bookkeeping process length and insignificant. This idea explained the way that overriding of coordinating idea won't significantly affect the budget reports for the financial organization. As far as bookkeeping, proficient judgment is required to decide if the bookkeeping exchange or occasion is material or unimportant. It is on the grounds that when $5,000 is surveyed as the insignificant sum for a worldwide organization however for the little bank, it tends to be considered as a material sum. Thought of materiality isn't finished by things money related sum; it is finished by the things nature. A few components comprehensive of either the thing is occupied with unlawful exchanges, must be surveyed while checking materiality (Cameron, 2014). For instance, a sum like $.50 or $.30 is irrelevant separately, yet same is material for the bank as aggregately it becomes material sum since banks have a huge number of such exchanges consistently. Because of this misrepresentation like moving moment sum, a few times to a solitary record is material extortion. Bank needs to manage different associations as it is open body subsequently they are required to offer their types of assistance in like manner. These exchanges make different resources and liabilities however not all considered to the material. At my working environment, judgment of superfluity depends on the percent of income. On the off chance that an exchange is inside the constraint of 3% of all out income or resource, at that point same is viewed as irrelevant, and controls or other related viewpoints are overlooked on the off chance that it happens sometimes. Take a case of an observably unimportant thing; there is a $100 paid ahead of time of lease on a mail station box for a half year; as indicated by the coordinating guideline, charging the lease as a cost on a half year is required (Acito, Burks, Johnson, 2016). Nonetheless, as the exchange sum is moment to such an extent that the budget reports peruser won't be misled if the whole sum is charged as a cost to the specific time frame as opposed to dispersing the equivalent over the utilization time frame. In purpose of time, when the figures of fiscal summaries are adjusted to the closest thousand or million dollars, at that point this bookkeeping exchange won't make any modification the budget reports whatsoever. The idea of superfluity is critical for banking substance as it helps administrative experts on concentrating on vital elements which can influence the choice of objective partners. For this viewpoint, it is significant for supervisors, to organize the vital perspectives they required to center (Kovcs, 2015). This methodology additionally aids better arranging and portion of assets so as to accomplish the target of ideal usage. Alongside this, budget reports of business become increasingly practical as it is set up by thinking about the criticalness of the everyday exchanges. Present examination explains the way that superfluity is abstract idea as indicated by which organization measure and exposure exchange which are adequately material and can influence the enthusiasm of partners. References Acito, A., Burks, J. J., Johnson, W. B. (2016). The materiality of bookkeeping mistakes: proof from SEC remark letters and suggestions for look into intermediaries. Cameron, R. (2014). Applying the Materiality Concept: The Case of Abnormal Items.CORPORATE OWNERSHIP CONTROL, 428. Edgley, C. (2014). A lineage of bookkeeping materiality.Critical Perspectives on Accounting,25(3), 255-271. Hu, M. (2013,). Considering over the Problems of Immaterial Assets. In2013 Conference on Education Technology and Management Science (ICETMS 2013). Atlantis Press. Kovcs, Z. I. (2015). Unimportant Assets in the Hungarian Accounting System and Financial Statements.Public Finance Quarterly,2, 227.

Strategic Organization Initiatives vs Hr Approaches Essay Example

Key Organization Initiatives versus Hr Approaches Essay This paper will dissect two key activities of an association and how they coordinate with the HR draws near. Numerous associations understand that it is their kin who get them an upper hand the commercial center. Very much arranged HR the executives strategies and practices are one of the shared factors of effective associations. Let us investigate how two key activities of an association assume a job in HR the executives. First activity is decent variety. Most American organizations grasp and energize decent variety among their representatives. These organizations accept that decent variety carries various ways to deal with item advancement and leads the best approach to globalization; all of which shows in benefit. Second activity is advancing wellbeing and security at work. Risky work conditions or word related medical problems can affect an organization’s primary concern. In numerous associations, one of the significant objectives is to decrease word related risks, stay away from wounds, and limit labor misfortune. HR must suit the requirements of the association. Ivancevich amp; Konopaske (2013) stated, â€Å"today, due to the acknowledgment of the pivotal significance of individuals, HRM in an expanding number of associations has become a significant player in creating vital plans and encouraging changes inside the organization† (p. 8). ? Key Initiative 1: Diversity Companies understand that utilizing decent variety at workforce will give them a superior comprehension of the socioeconomics of the commercial center they serve subsequently making a serious edge for themselves. We will compose a custom paper test on Strategic Organization Initiatives versus Hr Approaches explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Strategic Organization Initiatives versus Hr Approaches explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Strategic Organization Initiatives versus Hr Approaches explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Ivancecich amp; Konopaske (2013) attested that an expanding number of studies showed that decent variety cordial procedures significantly affect the final products (p. 50). Organizations make a picture of being socially mindful while expanding their net revenue by extending their buyer base. HR approaches are redirected into looking for decent variety in their up-and-comer pool guaranteeing the workforce contains different representatives. While looking for decent variety in a competitor pool, HR must make a domain for its different workforce that powerful and non-oppressive. Key Initiative 2: Promoting Health and Safety perils are anything, for example, a domain, material, or gear that can possibly cause substantial injury or passing. Wellbeing perils are risks to wellbeing coming about because of nonstop presentation to ecological contaminations, for example, asbestos, radiation or exhaust, or cigarette smoking, concoction misuse, or consistent utilization of hardware that bit by bit causes disintegration of wellbeing, for example, carpal passage disorder. As per Bureau of Labor Statistics, â€Å"the by and large pace of extreme word related wounds/diseases remained basically unaltered in 2011 at 117 cases for each 10,000 all day workers† (http://www. bls. gov/news. discharge/chronicles/cfoi_09202012. htm). A colossal duty lays on HR the board with the company’s vital activity of advancing wellbeing and security at work. The HR approach ought to be to advance wellbeing preparing and health programs. In spite of the fact that these are expensive methodologies, absence of them could be significantly increasingly negative to company’s main concern. HR must consider a few issues as depicted by Ivancevichamp; Konopaske (2013): * â€Å"Are wellbeing rules being watched? What number of close to misses have happened? * Are wellbeing watches, defensive hardware, etc being utilized? * Are there conceivably dangers in the work environment that security overhaul could improve? * Are there conceivably word related wellbeing risks? † (p. 539). Moreover, HR must have a deterrent wellbeing way to deal with limit any potential loss of work and secure organization representatives against repeating ecological offenders, for example, hypersensitivities and influenza. Smoking end programs, free mammography are incredible HR ways to deal with keep up representative wellbeing. So as to limit loss of work, enormous associations keep up organization clinical workplaces where a full time nurture by stands. These workplaces give influenza shots or prompt mediation in giving clinical consideration. End HR rehearses should be lined up with the vital activities of the association. Employees’ wellbeing and prosperity is as imperative to an association as making a foundation of assorted variety. While decent variety gives an organization more noteworthy reach in the commercial center, safe condition guarantees work continuation and less legitimate issues. Extending market reach and wellbeing at work both outcome in either dollars spared or dollars earned. At the point when it turns into a vital activity for an association to make assorted variety or safe work environment, HR turns into the most significant capacity whereupon to depend. Despite the fact that, now and again, it may be exorbitant to keep up security at work, give activities to the prosperity of representatives, or make projects to incorporate assorted variety at working environment, HR must keep on searching out circumstances that make a stage where organization objectives can be accomplished. References Census of Fatal Occupational Injuries News Release. (2012, September 20). U. S. Authority of Labor Statistics. Recovered May 4, 2013, from http://www. bls. gov/news. discharge/files/cfoi_09202012. htm Ivancevich, J. M. , amp; Konopaske, R. (2013). Human Resource Management. New York, NY: McGraw-Hill Irwin.

Stress Relief Tips for Type A Personalities

Stress Relief Tips for Type A Personalities Stress Management Management Techniques Print Getting Stress Relief for Type A Personalities By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Updated on December 12, 2019 How Stress Impacts Your Health Overview Signs of Burnout Stress and Weight Gain Benefits of Exercise Stress Reduction Tips Self-Care Practices Mindful Living Lane Oatey / Blue Jean Images / Getty Images People with Type A personality traits can experience greater-than-average levels of stress. Being time-conscious, competitive, and impatient, as many Type A people are can create stress in relationships, jobs, and other areas of life.   Type A traits can also create obstacles to stress management. Some of the more effective stress management techniques can feel frustrating for someone who has a more intense personality. For example, the quiet stillness of meditation can be difficult and even frustrating to achieve for those who are impatient, competitive, and used to making every second count at work. However, certain techniques can work quite well for those with a Type A personality, and other techniques require just a few adjustments to work well for type a stress relief. While it might be nice to soften some of the sharper edges of the Type A personality, its not necessary to change who you are before you can start managing your stress. The following Type A stress relievers can work particularly well for those with Type A personalities and can be wonderfully effective stress relievers for others as well. Use Music Listening to music is a simple Type A stress relief trick that takes little effort. When you’re driving, put on some of your favorite music (instead of catching up on phone calls) and you can enjoy the ride (no more road rage) and arrive feeling relaxed. If you need to slow down, play slower-paced music; if you need to energize, play more upbeat tunes. Get Exercise Those experiencing Type A stress may find it difficult to slow down for stress reliefâ€"so why not speed up? Exercise carries many health and stress management benefits. It’s perfect for those with Type A traits because it offers a paradigm where the more you rush (on a treadmill, for example), the less stressed youll feel. Specific exercise regimens like martial arts, running, or even dancing can provide a great aerobic workout and a sense of accomplishment. Exercise classes can offer social connection as well as a little positive peer pressure to push you to stay on track. Try Expressive Writing If you have a Type A personality, you probably like to be more active than passive. An active way to examine and express your thoughts is to start a journaling practice or start expressive writing regularly. Writing about your feelingsâ€"especially if theyre intense and it’s done in a time-limited wayâ€"can help you to get them out of your head. Writing about your plans to fix a situation can also help you feel less stressed and more able to let go of worries.  Writing in a gratitude journal can help you to maintain a greater focus on the positive events that happen throughout your day. There are several ways to use writing for stress relief, and they can be helpful for relieving Type A stress. Take Time for Hobbies One issue that Type A people run into is the difficulty of balancing work with the rest of their life. It can be difficult scheduling in time to just relax, but scheduling enjoyable activities can be a way around the tendency to over-schedule to the point of being over-stressed and lacking in balance. Scheduling activities you find relaxing can, out of necessity, require letting some things go, so this can be another route toward forcing yourself to cut out things in your life that don’t serve you. If you tie your hobbies into a group structure, it will be more difficult to decide at the last minute that youre too busy to take the time for your hobbies. Start a knitting circle, take a painting class, or join a band. Make hobbies part of your plan. Stay Connected Being Type A can mean youre so busy with work that you dont have as much time to enjoy the people in your life. But being socially isolated can cause stress, and having a few supportive people in your life can sometimes work wonders Type A stress. Making it a point to stay connected with people dont have to take a lot of time, and having people there for you when you need it is well worth the time invested. For those with Type A traits, sometimes being connected means working on communication skills and remembering the value of relationships. It can also mean just taking the time to meet up with friends, or reminding yourself to take a few minutes to say hi to the people around you. This is a stress relief technique that may not feel like one, but its an area to focus on that can really help. Do Some Yoga If you really do like the idea of meditation, but just can’t bring yourself to sit quietly for that long without feeling stressed from all your thoughts and you need to stay active, try yoga. Yoga brings many great health benefits, and can incorporate some meditation features (as well as breathing exercises) but may provide enough activity and focus that it feels calming and quieting, but without the type of silence that feels deafening. Going to a yoga studio provides a group environment that may make it easier for you to stay focused and continue making the time in your schedule to attend regularly. Find More Stress Management Help Having a wide variety of stress management techniques available can help you to find more strategies that work well for you. There’s a wealth of information on this site, but it may feel overwhelming to even consider trying to read it all right now. You can connect with me on Facebook,  Twitter, and  Pinterest, or read more in my book,  8 Keys to Stress Management, for more ongoing support.

Mental Health And Health Care - 3259 Words

Mental Health Services in Rural Canada When looking at the rural areas of Canada, there is one particular area of health care that appears to be lacking – mental health care services. This can have many serious implications on the communities in which are being underserved, as well for the nurses and health care professionals providing the care for those with mental illness. Approximately 99.8 percent of Canada is considered to be a rural area (World Health Organization, 2009). Within this, there are over six million Canadians, approximately 20 percent, residing within these rural areas (Statistics Canada, 2006). The need for mental health care in rural areas of Canada is on the rise, yet there are still many barriers, identified in the†¦show more content†¦There have been many barriers identified throughout the literature that ultimately prevent rural Canadian’s from receiving and utilizing mental health services. The most commonly identified barrier is the geographical distance from services (Dyck Hardy, 2013; Happell, Gaskin, Hoey, Nizette Veach, 2013). Many of the services offered in urban areas of Canada are simply not available in rural parts of Canada (Hardy et al., 2011). This brings about more challenges, with the potential lack of transportation or lack of funds to pay for transportation to urban centers with necessary service s (Dyck Hardy, 2013). For those living with mental illness, this can cause unnecessary distress, and can potentially cause exacerbation of any illness from which one may be suffering (Panazzola Leipert, 2013). Unemployment and finances as barrier. In urban parts of Canada, many community mental health teams are responsible for assisting their clients find employment, however such services are very limited in rural Canada. It is been made clear that many individuals living with mental illness in rural areas are unemployed (Rebeiro Gruhl, 2012). According to Statistics Canada (2006), over 77 percent of those living with mental illness are without jobs. This is a very significant finding, as we know that employment is considered one of the social determinants of health (Rebeiro Gruhl, 2012). Being unemployed brings about many more challenges on top of living with mental

The Pearl Essay - 594 Words

The Pearl Theme: The main idea of this story is definitely bad luck. Kino and his family are poor but they have somewhat decent health. However when Coyotito gets sick and the Pearl is found that all changes. What this book is trying to say is that money is not everything in life. And in some cases, it brings bad luck. Money can also bring greed, as in the doctor’s case. Setting: This story takes place in a small village somewhere near the sea. The inhabitants of this village are predominantly poor Indians who have very small living quarters. There is also a higher class area of this village where the doctor lives. However that area is secluded from the area in which the Indians live in. Conflict†¦show more content†¦Every store that he went to offered him a small amount of money for the pearl. They said that the pearl was fake and that it would decay in a matter of time. Kino became very frustrated by all of the nonsense that was going on. His wife Juana even urged him to throw the pearl back into the sea where he found it.They both decide that they will leave their home in the morning and set off for the north. But when they wake up a man attacks Kino, who quickly fights off the man and eventually kills him. Fire is also set onto Kino’s home destroying it and many other homes. Kino and his family hide out at Juan Tomas’ house for a few days. Now Kino, Juana, and Coyotito are ready to escape from this nightmare and begin a journey. They set off at night, and travel only at night. During the day, they hid from the trackers. They continue traveling until one day the trackers come extremely close to Kino. Coyotito is mistaken by one of the trackers as a coyote. Out of instinct, the tracker shoots and instantly kills Coyotito. Juana and Kino are stunned by the sudden turn of tragic events and decide to return home. Upon their arrival home, they both agree that the pearl has caused them enough bad luck. Therefore.. the pearl is thrown into the sea, never to be found again. Protagonist: The main character of the pearl would definitely have to be Kino. Kino is a very hard working pearl diver. However, although he is hard working, that does not mean that he is very bright. ForShow MoreRelatedThe Pearl Of The World1306 Words   |  6 Pagesprosperity. It is a window into a life of higher status and more achievement. It is the â€Å"pearl of the world.† In The Pearl by John Steinbeck, Kino, an impoverished pearl diver, finds the pearl of legend, an enormous, shining jewel plucked from the mouth of an oyster. Hoping to sell the pearl and rid themselves of poverty and ignorance, Kino, Juana, his devoted wife, and Coyotito, their infant son, travel to the pearl buyers’ offices, where they intend to make a profit by exchanging their incredible discoveryRead MoreThe Pearl Of The World1487 Words   |  6 PagesA pearl is conventionally associated with wealth and prosperity. Like a philosopher’s stone, the pearl is believed to convert sorro ws into happiness. Kino, a pearl diver and his wife, Juana, along with their son, Coyotito, are a poverty-stricken family until they discover â€Å"the greatest pearl in the world.† (19) With hopes and dreams for themselves and their son’s future, Kino and Juana perceive this pearl to be a resolution for all of their troubles. After finding â€Å"the Pearl of the World,† (22)Read MorePearls : The Most Common Pearl Makers Are Oysters1160 Words   |  5 PagesPearls come from mollusks they are a group of animals that includes oysters, clams, and mussels, among others. Any mollusk that has a shell can make pearls, the most common pearl-makers are oysters. Pearls have a history in Chinese, Indian, Persian, Egyptian, Roman, Greek, Mayan, Aztec and Incan civilisations. Pearls have been used and collected for more than 4000 years, this makes them have the title of the world s oldest gem in the world. There are three types of pearls and they are naturalRead MoreSymbolism of the Pearl in The Pearl by John Steinbeck Essay461 Words   |  2 Pagesthe Pearl in The Pearl by John Steinbeck In The Pearl, by John Steinbeck, evil transforms certain humble citizens into envious savages. It is this evil which moves the story along and adds drama. It causes the beginning of a happy spirit, but the downfall of goodness and humanity. Evil is shown by the doctor many times during the story. At first, he refuses to treat Coyotito because his parents have no money. When the doctor heard of Kino and Juanas fortune in finding the pearl of theRead MoreEssay on Analysis of Pearls925 Words   |  4 PagesAnalysis of Pearls What is a pearl? A pearl is a pellet of calcium carbonate. Of all the gems in the world, it is the only one created by a living creature. A pearl is found in an oyster or other mollusk. They are grown in limited areas of the worlds oceans and come in wide range of shapes and colors. The value of a particular pearl is determined by a number of factors. The prices of these precious stones are widely varied depending on the perfection of the stone. A pearl is a very uniqueRead MoreThe Pearl By John Steinbeck924 Words   |  4 Pagesnovella, The Pearl by John Steinbeck, Kino lives with his wife, Juana, and his child Coyotito. The family lives in a small village in a town where the Spanish colonized. Coyotito goes through something striking and in order to fix it, Kino finds something life changing. Throughout the story, Steinbeck shows that materialism and greed left unchecked can lead to immoral behavior shown through the unnamed trackers, the doctor, and the main character Kino himself. Kino’s attachment to the pearl causes himRead MoreThe Pearl By John Steinbeck900 Words   |  4 PagesThe Pearl by John Steinbeck appears to be a story about a man and his quest to save his son and create financial stability for his family. However, the real plot behind The Pearl tells the story of a man how the sudden experience of wealth corrupts his soul and causes him to turn on those he loves. The main theme of The Pearl is greed and how it breeds nothing but pain to those who are effected by it, it can be seen throughout the entire story, from when Kino beats his wife, the priests swarmingRead More The Action of The Pearl Essay1219 Words   |  5 PagesThe Action of The Pearl The discovery of the magnificent pearl changed the lives of Kino and Juana severely because they were not used to this kind of wealth. Before they found the pearl, Kino and Juana lived a happy, humble and quiet life. Kino heard the little splash of the morning waves on the beach. It was very good - Kino closed his eyes again to listen to his music.(Pg. 1-2) Kino loved the simple life; nevertheless whenever things were beginning to look good and simple something wentRead MoreThe Pearl By John Steinbeck815 Words   |  4 Pagesthe characters in The Pearl by John Steinbeck demonstrate great signs of greed others show a lack of greed. Greed can Mentally and physically destroy a man. And in this case it did. Kino. Is of great importance in The Pearl he is brave and smart. But when he fell into wealth while pearl diving in his family canoe. His whole life changed, he went from a simple man with almost no problems to a man who was constantly being robbed and trying to be cheated out of his pearl and his money. KinoRead MoreThe Pearl By John Steinbeck871 Words   |  4 PagesThe Pearl A pearl...is it worth $1,000, $100,000, or the risk of the death of your valuable family’s lives? John Steinbeck answers this question with the novella, The Pearl. Kino was an impecunious man. He lived with his wife Juana, and his very young son Coyotito. Together, they lived buoyantly as a family. One day, he uncovered a small yet bijou pearl that affected the whole family and even the entire town! Will the pearl eventually bring wealth and happiness to his family, or will it make the

Face Recognition Applications for Mobile Video Devices Free Essays

Abstract Automatic face detection and recognition has proved to have significant potential as a research and development topic in image and real time video processing. Though complex, demanding and often error prone, a well-built face recognition system has considerable applicability in biometric scanning for airport control or in any field that requires security and surveillance measures. Even more, there is high demand from mobile companies for challenging face recognition and detection applications for devices whose video cameras have enhanced a great deal in recent years. We will write a custom essay sample on Face Recognition Applications for Mobile Video Devices or any similar topic only for you Order Now This project is looking to investigate face recognition techniques and classification algorithms such as principal component analysis and nearest-neighbour algorithm, methods for performing face detection using Haar-like filters and implementing such concepts in a fully functional and tested system Chapter 1: Introduction 1.1 Project Objectives The aim of this project was to research techniques for performing face recognition and detection by machines, implement and assess the applicability of such a system and test the system. The specific objectives were the following: To understand the basics of face recognition techniques and algorithms such as Principal Component Analysis (PCA) and Nearest Neighbour Algorithm To understand image processing techniques such as resizing, thresholding, greyscale conversion, histogram equalization To develop a real-time face recognition algorithm using PCA To test the system performance on a database of people such as the ORL database but also in real-tim 1.2 Introduction to the concepts of Face Recognition Over the last decade the face recognition area has become a subject of great interest due to its applicability in many fields such as Computer Vision and Biometrics and it is advancing rapidly in potentially becoming one of the greatest research topics in understanding human behaviour. The act of recognising a face is an extremely simple human act for your average individual so much so that it is not even consciously acknowledged. Take the case of a person watching their favourite show on television: as soon as the protagonist pops up onto the screen their face is instantly recognised and this behavioural act, simple as it may seem at a first glance, is what started computer face recognition research. Only by trying to design a system that has some of the capabilities of a human being, that you actually begin to appreciate this amazing gift. Face Recognition Systems have their uses in many fields such as security human tracking and biometrics in controlled environments (environments in which the system is provided with the right parameters so that it will function correctly such as proper lighting, correct body posture) but also shows commercial potential for mobile devices. Having the capability to recognise human faces on your hand-held device would be a major achievement and would help to integrate such systems into the human world. But what should we focus on if we wish to build a face recognition systemComparison of static images is a simple thing to implement in a program but recognition is much more than this. When we look at a person’s face the image our brain receives is mostly different at every moment in time: the facial expression, the eye focus, the angle of the head are all different. The word â€Å"mostly† is used intentionally to reflect the fact that the similarities between images are the key to solving the face recognition problem. These similarities are what allows a person to distinguish a person from another but also to tell that a couple of images are of the same person. There is always a pattern between images of a person and finding a way of exploiting this characteristic in a systematic way is paramount to the face recognition topic. The project focuses on investigating eigenfaces for recognition (PCA) and how they might be used to recognise faces. Image processing techniques have been investigated, with the goal of constructing a functional facial recognition system. Moreover, face detection techniques have been researched, which are used to detect and isolate faces contained within an image. The two topics, detection and recognition were implemented separately for improved testability, but were later integrated into a final system that provides real-time detection and recognition of people, using a video camera. 1.3 Recognition Techniques 1.3.1 Previous Work Previous work in the field of facial recognition has focused on detecting individual features such as eyes, nose, mouth and head outline and defining a model for the relationship between these features [1]. Even though this approach has proven to be inefficient because the relationships between facial features is insufficient to account for the way human recognition works [1]. The first research to attempt to build a semi-automated recognition system was Woody Bledsoe in the 1960’s [3]. His system involved tracing major facial features manually such as eye corner, nose tip, mouth corners etc. He then calculated the normalized difference of these features from a reference point and compared the differences with a set of reference data. The process was slow as the calculations had to be done manually, so his system was far from automatic. Later on, Goldstein, Harmon Lensk [4] created a system that used 21 of these features in standard classification techniques but it proved to be hard to automate. The first to provide a systematic way of performing face recognition were Turk and Pentland in the 1980’s in their widely known paper â€Å"Eigenfaces for Recognition†[1]. Their technique uses Principal Component Analysis to reduce the dimensionality of a set of components used to describe a face as well as noise contained in the set of pictures. In recent years, 3D face recognition has become a popular research topic for its ability to achieve better recognition accuracy due to not being sensitive to lighting changes, head rotation, make-up and change in facial expression, factors which heavily and negatively affect 2D recognition methods [5]. Drawbacks of such systems include a large amount of necessary memory for storing the faces as 3D meshes and textures. 1.4 The ORL Database of Faces The â€Å"ORL Database of Faces† [6] is a vector of 400 images of 40 individuals which is heavily used in face recognition research. There are 10 different images for each individual and each of them is taken at different times, varying the lighting, facial expressions (open/closed eyes, smiling/not smiling) and facial details (wearing glasses or makeup). The same background is used in all the photos, with the subjects standing in upright, frontal position with a tolerance of about 15-18 degrees for side movement. Figure 1.1: The 40 subjects in the ORL database Each image has a resolution of 92 x 112 pixels and has been cropped and centered.. The format of the image files is pgm (portable grey map) which is a greyscale formatted array that contains a single 16-bit value for each pixel (the brightness information). This format was used because colour is not required in the recognition process and only one value must be stored and processed for each pixel reducing the complexity of the system. Although taken in a methodical manner (same background, approximately the same lighting conditions) and not fully representative of the arbitrary conditions found in a mobile real-time recognition system (changing lighting conditions, photos taken over long periods of time with significant physical changes present, random background), there is plenty of variation present in the sets that was very useful for initial testing of the prototype recognition system. 1.2 Three 10 image sets of three subjects from the database Chapter 2: Initial Research and Development 2.1 Synopsis This chapter will focus on the findings of the initial research of the project which was necessary to gain an understanding of the requirements for building a prototype facial recognition system and testing it. Research began with understanding basic image processing techniques (bicubic interpolation resizing, greyscale conversion, histogram fitting) that are all required for recognition. Later on, my research was focused on the Eigenface approach (PCA or Karhunen-Loeve transformation), classification and thresholding techniques and way of implementing them in Matlab 2.2 Compressing the images (Dimensionality Reduction) The ORL database is small (in terms of number of photos), with every image containing 92 x 112 pixels/values (10,304). Knowing that each value is 2 bytes and that every value is processed multiple times in the PCA algorithm we can appreciate that without any compression performance of the system will be very slow. Compression or dimensionality reduction is clearly needed in order to save space, achieve better performance and get rid of unnecessary information. 2.3 Principal Component Analysis 2.3.1 Introduction Work previous to PCA or Karhunen-Loeve transformation (KLT) used face features(eyes, nose, mouth) as a means of recognising faces since these features seemed intuitive to the way humans recognize faces. Chapter 4: References and Works Cited [1] Turk and Pentland, Eigenfaces for Recognition. [Online] http://www.face-rec.org/algorithms/PCA/jcn.pdf [2] Wikipedia, Facial recognition system [Online] http://en.wikipedia.org/wiki/Facial_recognition_system [3] Bledsoe, Man-Machine Facial Recognition, 1966 [4] Goldstein, Harmon, and Lesk, â€Å"Identification of Human Faces†, 1971 [5] Wikipedia, 3D Face Recognition [Online] http://en.wikipedia.org/wiki/Three-dimensional_face_recognition [6] The ORL Database of Faces, University of Cambridge http://www.cl.cam.ac.uk/research/dtg/attarchive/facedatabase.html How to cite Face Recognition Applications for Mobile Video Devices, Essay examples

Music Chapter 30-40 Flashcard

Music Chapter 30-40