Saving bitrate vs. pleasing users : where is the break-even point in mobile video quality?

This paper presents a comprehensive study to find the most efficient bitrate requirement to deliver mobile video that optimizes bandwidth, while at the same time maintains good user viewing experience. In the study, forty participants were asked to choose the lowest quality video that would still provide for a comfortable and long-term viewing experience, knowing that higher video quality is more expensive and bandwidth intensive. This paper proposes the lowest pleasing bitrates and corresponding encoding parameters for five different content types: cartoon, movie, music, news and sports. It also explores how the lowest pleasing quality is influenced by content type, image resolution, bitrate, and user gender, prior viewing experience, and preference. In addition, it analyzes the trajectory of users’ progression while selecting the lowest pleasing quality. The findings reveal that the lowest bitrate requirement for a pleasing viewing experience is much higher than that of the lowest acceptable quality. Users’ criteria for the lowest pleasing video quality are related to the video’s content features, as well as its usage purpose and the user’s personal preferences. These findings can provide video providers guidance on what quality they should offer to please mobile users.

Face recognition across pose on video using eigen light-fields

We propose an approach to employ eigen light-fields for face recognition across pose on video. Faces of a subject are collected from video frames and combined based on the pose to obtain a set of probe light-fields. These probe data are then projected to the principal subspace of the eigen light-fields within which the classification takes place. We modify the original light-field projection and found that it is more robust in the proposed system. Evaluation on VidTIMIT dataset has demonstrated that the eigen light-fields method is able to take advantage of multiple observations contained in the video.

Developing and enhancing independent learning skills : using video tutorials as a means of helping students help themselves

Purpose – The purpose of this paper is to examine the use of short video tutorials in a post-graduate accounting subject, as a means of helping students develop and enhance independent learning skills. Design/methodology/approach – In total, five short (approximately five to 10 minutes) video tutorials were introduced in an effort to shift the reliance for learning from the lecturer to the student. Data on students’ usage of online video tutorials, and comments by students in university questionnaires were collated over three semesters from 2008 to 2009. Interviews with students were then conducted in late 2009 to more comprehensively evaluate the use and perceived benefits of video tutorials. Findings – Findings reveal preliminary but positive outcomes in terms of both more efficient and effective teaching and learning. Research limitations/implications – The shift towards more independent learning through the use of video tutorials has positive implications for educators, employers, and professional accounting bodies; each of whom has identified the need for this skill in accounting graduates. Practical implications – The use of video tutorials has the potential for more rewarding teaching and more effective learning. Originality/value – This study is one of the first to examine the use and benefits of video tutorials as a means of developing independent learning skills in accountancy students – addressing a key concern within the profession.

Understanding user experience of mobile video : framework, measurement, and optimization

Since users have become the focus of product/service design in last decade, the term User eXperience (UX) has been frequently used in the field of Human-Computer-Interaction (HCI). Research on UX facilitates a better understanding of the various aspects of the user’s interaction with the product or service. Mobile video, as a new and promising service and research field, has attracted great attention. Due to the significance of UX in the success of mobile video (Jordan, 2002), many researchers have centered on this area, examining users’ expectations, motivations, requirements, and usage context. As a result, many influencing factors have been explored (Buchinger, Kriglstein, Brandt & Hlavacs, 2011; Buchinger, Kriglstein & Hlavacs, 2009). However, a general framework for specific mobile video service is lacking for structuring such a great number of factors. To measure user experience of multimedia services such as mobile video, quality of experience (QoE) has recently become a prominent concept. In contrast to the traditionally used concept quality of service (QoS), QoE not only involves objectively measuring the delivered service but also takes into account user’s needs and desires when using the service, emphasizing the user’s overall acceptability on the service. Many QoE metrics are able to estimate the user perceived quality or acceptability of mobile video, but may be not enough accurate for the overall UX prediction due to the complexity of UX. Only a few frameworks of QoE have addressed more aspects of UX for mobile multimedia applications but need be transformed into practical measures. The challenge of optimizing UX remains adaptations to the resource constrains (e.g., network conditions, mobile device capabilities, and heterogeneous usage contexts) as well as meeting complicated user requirements (e.g., usage purposes and personal preferences). In this chapter, we investigate the existing important UX frameworks, compare their similarities and discuss some important features that fit in the mobile video service. Based on the previous research, we propose a simple UX framework for mobile video application by mapping a variety of influencing factors of UX upon a typical mobile video delivery system. Each component and its factors are explored with comprehensive literature reviews. The proposed framework may benefit in user-centred design of mobile video through taking a complete consideration of UX influences and in improvement of mobile videoservice quality by adjusting the values of certain factors to produce a positive user experience. It may also facilitate relative research in the way of locating important issues to study, clarifying research scopes, and setting up proper study procedures. We then review a great deal of research on UX measurement, including QoE metrics and QoE frameworks of mobile multimedia. Finally, we discuss how to achieve an optimal quality of user experience by focusing on the issues of various aspects of UX of mobile video. In the conclusion, we suggest some open issues for future study.

Measuring bitrate and quality trade-off in a fast region-of-interest based video coding

Prevailing video adaptation solutions change the quality of the video uniformly throughout the whole frame in the bitrate adjustment process; while region-of-interest (ROI)-based solutions selectively retains the quality in the areas of the frame where the viewers are more likely to pay more attention to. ROI-based coding can improve perceptual quality and viewer satisfaction while trading off some bandwidth. However, there has been no comprehensive study to measure the bitrate vs. perceptual quality trade-off so far. The paper proposes an ROI detection scheme for videos, which is characterized with low computational complexity and robustness, and measures the bitrate vs. quality trade-off for ROI-based encoding using a state-of-the-art H.264/AVC encoder to justify the viability of this type of encoding method. The results from the subjective quality test reveal that ROI-based encoding achieves a significant perceptual quality improvement over the encoding with uniform quality at the cost of slightly more bits. Based on the bitrate measurements and subjective quality assessments, the bitrate and the perceptual quality estimation models for non-scalable ROI-based video coding (AVC) are developed, which are found to be similar to the models for scalable video coding (SVC).

Engaging bodily with video in design

Video is commonly used as a method for recording embodied interaction for purposes of analysis and design and has been proposed as a useful ‘material’ for interaction designers to engage with. But video is not a straight forward reproduction of embodied activity – in themselves video recordings ‘flatten’ the space of embodied interaction, they impose a perspective on unfolding action, and remove the embodied spatial and social context within which embodied interaction unfolds. This does not mean that video is not a useful medium with which to engage as part of a process of investigating and designing for embodied interaction – but crucially, it requires that as people attempting to engage with video, designers own bodies and bodily understandings must be engaged with and brought into play. This paper describes and reflects upon our experiences of engaging with video in two different activities as part of a larger research project investigating the design of gestural interfaces for a dental surgery context.

Probabilistic matching of image sets for video-based face recognition

We address the problem of face recognition on video by employing the recently proposed probabilistic linear discrimi-nant analysis (PLDA). The PLDA has been shown to be robust against pose and expression in image-based face recognition. In this research, the method is extended and applied to video where image set to image set matching is performed. We investigate two approaches of computing similarities between image sets using the PLDA: the closest pair approach and the holistic sets approach. To better model face appearances in video, we also propose the heteroscedastic version of the PLDA which learns the within-class covariance of each individual separately. Our experi-ments on the VidTIMIT and Honda datasets show that the combination of the heteroscedastic PLDA and the closest pair approach achieves the best performance.

The diagnostic accuracy of telegeriatrics for the diagnosis of dementia via video conferencing

Introduction The suitability of video conferencing (VC) technology for clinical purposes relevant to geriatric medicine is still being established. This project aimed to determine the validity of the diagnosis of dementia via VC. Methods This was a multisite, noninferiority, prospective cohort study. Patients, aged 50 years and older, referred by their primary care physician for cognitive assessment, were assessed at 4 memory disorder clinics. All patients were assessed independently by 2 specialist physicians. They were allocated one face-to-face (FTF) assessment (Reference standard – usual clinical practice) and an additional assessment (either usual FTF assessment or a VC assessment) on the same day. Each specialist physician had access to the patient chart and the results of a battery of standardized cognitive assessments administered FTF by the clinic nurse. Percentage agreement (P0) and the weighted kappa statistic with linear weight (Kw) were used to assess inter-rater reliability across the 2 study groups on the diagnosis of dementia (cognition normal, impaired, or demented). Results The 205 patients were allocated to group: Videoconference (n = 100) or Standard practice (n = 105); 106 were men. The average age was 76 (SD 9, 51–95) and the average Standardized Mini-Mental State Examination Score was 23.9 (SD 4.7, 9–30). Agreement for the Videoconference group (P0= 0.71; Kw = 0.52; P < .0001) and agreement for the Standard Practice group (P0= 0.70; Kw = 0.50; P < .0001) were both statistically significant (P < .05). The summary kappa statistic of 0.51 (P = .84) indicated that VC was not inferior to FTF assessment. Conclusions Previous studies have shown that preliminary standardized assessment tools can be reliably administered and scored via VC. This study focused on the geriatric assessment component of the interview (interpretation of standardized assessments, taking a history and formulating a diagnosis by medical specialist) and identified high levels of agreement for diagnosing dementia. A model of service incorporating either local or remote administered standardized assessments, and remote specialist assessment, is a reliable process for enabling the diagnosis of dementia for isolated older adults.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 1)

Formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. The conclusion that the unitary taxation model may be theoretically superior to the current arm's-length model that applies to multinational banks, despite significant implementation, compliance, and enforcement issues, is based on the unitary taxation model providing greater alignment with the unique features of these banks. The formulary apportionment model looks to the economic substance of the multinational entity and, in this sense, adopts a substance-over- form approach. Formulary apportionment further recognizes the impossibility of using arm's-length pricing for economically interdependent multinational entities. A final advantage to formulary apportionment, which is also a consequence of this model achieving greater inter-nation equity, is the elimination of double taxation.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

Principles of taxation law (4th Edition)

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2011 edition include: • seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; • clearly structured chapters within those parts grouped under helpful headings; • flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; • an appendix containing all of the up to date and relevant rates; and • the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2011 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams. [from publisher's website]

Principles of taxation law 2012

Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2012 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2012 edition include: * seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; * clearly structured chapters within those parts grouped under helpful headings; * flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; * an appendix containing all of the up to date and relevant rates; and * the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised. Principles of Taxation Law 2012 is the perfect tool to guide the reader from their initial exposure to the subject to success in taxation law exams.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 2)

As stated in Part 1 of this article, formulary appointment does not attempt to undertake a transactional division of a highly integrated multinational entity; rather, it allocates income to the jurisdictions based on economically justifiable formula. This article argues that the unitary taxation model is superior to the current arms-lenght model for the taxation of multinational banks despite significant implementation, complicance and enforcement issues. Part one of the article gave some background on the taxation of multinational banks, followed by a discussion of their uniqueness, and the theoretical benefits of the unitary tax model for multinational banking. Part 2 below covers the practical implications of accepting formulary apportionment as an 'optimal' regime for taxing multinational banks.

The taxation of multinational banking income : is the traditional rationale correct?

This article argues that multinational banks have characteristics which are unique and distinguishable from traditional multinational entities. The first distinguishing feature is the unique nature of the services and consequent products supplied by multinational banks, which are aimed at meeting client global demand. The second distinguishing feature is the non-traditional organisational structure that is adopted. This structure, also designed to meet client global demand, introduces issues previously not recognised in the traditional taxation system, which is designed for the structure of traditional multinational entities. The unique differences between traditional multinational entities and multinational banks means there may be the need for a distinct international tax regime. It is argued that there are “outmoded economic assumptions” upon which the present tax laws relating to multinational banks are based. An examination of the unique nature of multinational banks leads to the conclusion that the appropriate tax treatment of these banks is different from the appropriate tax treatment of multinational entities generally.

A Context Space Model for Detecting Anomalous Behaviour in Video Surveillance

Having a good automatic anomalous human behaviour detection is one of the goals of smart surveillance systems’ domain of research. The automatic detection addresses several human factor issues underlying the existing surveillance systems. To create such a detection system, contextual information needs to be considered. This is because context is required in order to correctly understand human behaviour. Unfortunately, the use of contextual information is still limited in the automatic anomalous human behaviour detection approaches. This paper proposes a context space model which has two benefits: (a) It provides guidelines for the system designers to select information which can be used to describe context; (b)It enables a system to distinguish between different contexts. A comparative analysis is conducted between a context-based system which employs the proposed context space model and a system which is implemented based on one of the existing approaches. The comparison is applied on a scenario constructed using video clips from CAVIAR dataset. The results show that the context-based system outperforms the other system. This is because the context space model allows the system to considering knowledge learned from the relevant context only.