Internet financial reporting in Saudi Arabia: users' perceptions and disclosures

This thesis investigates corporate financial disclosure practices on Web sites and their impact. This is done, first by examining the views of various Saudi user groups (institutional investors, financial analysts and private investors) on disclosure of financial reporting on the Internet and assessing differences, if any, in perceptions of the groups. Over 303 individuals from three groups responded to a questionnaire. Views were elicited regarding: users attitude to the Internet infrastructure in Saudi Arabia, users information sources about companies in Saudi Arabia, respondents perception about the advantages and disadvantages in Internet financial reporting (IFR), respondents attitude to the quality of IFR provided by Saudi public companies and the impact of IFR on users information needs. Overall, it was found professional groups (Institutional investors, financial analysts) hold similar views in relation to many issues, while the opinions of private investors differ considerably. Second, the thesis examines the use of the Internet for the disclosure of financial and investor-related information by Saudi public companies (113 companies) and look to identify reasons for the differences in the online disclosure practices of companies by testing the association between eight firm-specific factors and the level of online disclosure. The financial disclosure index (167 items) is used to measure public company disclosure in Saudi Arabia. The descriptive part of the study reveals that 95 (84%) of the Saudi public companies in the sample had a website and 51 (45%) had a financial information section of some description. Furthermore, none of the sample companies provided 100% of the 167 index items applicable to the company. Results of multivariate analysis show that firm size and stock market listing are significant explanatory variables for the amount of information disclosed on corporate Web sites. The thesis finds a significant and negative relationship between the proportion of institutional ownership of a companys shares and the level of IFR.

An analysis of users' reactions to an expert advisory system

Ignorance of user factors can be seen as one of the nontechnical issues contributing to expert system failure. An expert advisory system is built for nonexpert users; the users' acceptance is a very important factor for its successful implementation. If an expert advisory system satisfactorily represents the expertise in the domain, there still remains the question: "Will the end-users use the system?" This paper aims to address users' issues by analysing their reactions towards an expert advisory system called ADGAME, developed to help its users make better decisions in playing a competitive business game. Two experiments with ADGAME have been carried out. The research results show that, when the use of the expert advisory system is optional, there is considerable reluctance to use it, particularly amongst the "worst" potential users. Users also doubt the potential benefits in terms of improved learning and confidence in decisions made. Strangely, the one positive expectation that users had, that the system would save them time, proved not to be the case in practice; ADGAME appears to improve the users' effectiveness rather than their efficiency. © 1995.

Developing user involvement in a UK cancer network:professionals’ and users’ perspectives

This paper explores the results of a consensus development exercise that explored diverse perspectives and sought to identify key principles for the development of user involvement in a cancer network. The exercise took place within one of 34 UK cancer networks and was a collaboration between the NHS, two universities and two voluntary sector organizations. The paper explores professionals’ and users’ perspectives on user involvement with reference to the current sociopolitical context of user participation. British policy documents have placed increasing emphasis on issues of patient and public participation in the evaluation and development of health services, and the issue of lay participation represents an important aspect of a critical public health agenda. The project presented here shows that developing user involvement may be a complex task, with lack of consensus on key issues representing a significant barrier. Further, the data suggest that professional responses can partly be understood in relation to specific occupational standpoints and strategies that potentially allow professionals to define and limit users’ involvement. The implications of these findings and the impact of the consensus development process itself are discussed.

Accommodating special needs users in the evaluation of an m-Learning application:a case study

Adult illiteracy rates are alarmingly high worldwide. The portability, affordability, and ease of use of mobile (or handheld) devices offer a realistic opportunity to provide novel, context-sensitive literacy resources to adults with limited literacy skills. To this end, we developed the concept of ALEX – a mobile Adult Literacy support application for EXperiential learning (Lumsden et al., 2005). On the basis of a medium-fidelity prototype of this application, we conducted an evaluation of ALEX using participants from our in tended user group. This evaluation had two goals: (a) to assess the usefulness of the ALEX concept and the usability of its current design; and (b) to reflect on the appropriateness of our evaluation process given the literacy-related needs of our participants. This paper outlines our approach to this evaluation as well as the results we obtained and our reflections on the process.

Adaptation of a Task-oriented Training Environment to its Users

The problem of adapting teaching systems to the teacher has not been extensively covered in the specialised literature. The authors present the server-client architecture of a Task-Oriented Environment for Design of Virtual Labs (TOEDVL). The paper focuses on the computational models supporting its base of tasks (BT) and on two groups of behavioural tutor’s models for planning training sessions. Detailed examples are presented.

Dimensioning of Telecommunication Network Based on Quality of Services Demand and Detailed Behaviour of Users

The aim of this paper is to be determined the network capacity (number of necessary internal switching lines) based on detailed users’ behaviour and demanded quality of service parameters in an overall telecommunication system. We consider detailed conceptual and its corresponded analytical traffic model of telecommunication system with (virtual) circuit switching, in stationary state with generalized input flow, repeated calls, limited number of homogeneous terminals and losses due to abandoned and interrupted dialing, blocked and interrupted switching, not available intent terminal, blocked and abandoned ringing (absent called user) and abandoned conversation. We propose an analytical - numerical solution for finding the number of internal switching lines and values of the some basic traffic parameters as a function of telecommunication system state. These parameters are requisite for maintenance demand level of network quality of service (QoS). Dependencies, based on the numericalanalytical results are shown graphically. For proposed conceptual and its corresponding analytical model a network dimensioning task (NDT) is formulated, solvability of the NDT and the necessary conditions for analytical solution are researched as well. It is proposed a rule (algorithm) and computer program for calculation of the corresponded number of the internal switching lines, as well as corresponded values of traffic parameters, making the management of QoS easily.

Application of Classification Methods to a Problem Related to Specific Groups of E-Government Users

This paper was partly supported by ELOST – a SSA EU project – No 27287.

Share.TEC Portal: How the Metadata Repositories of Educational Resources Meet the Users’ Expectations

This is an extended version of an article presented at the Second International Conference on Software, Services and Semantic Technologies, Sofia, Bulgaria, 11–12 September 2010.

Encyclopaedia Slavica Sanctorum: Activity, Users, Statistics

Encyclopaedia slavica sanctorum (eslavsanct.net) is designed as a complex heterogenous multimedia product. It is part of the project Encyclopaedia Slavica Sanctorum: Saints and Holy Places in Bulgaria (in electronic and Guthenberg versions). Until 2013, its web-based platform for online management and presentation of structured digital content has been prepared and numerous materials have been input. The platform is developed using the server technologies PHP, MySQL and HTML, JavaScript, CSS on the client side. The search in the e-ESS can be made by different parameters (12, or combinations of parameters), such as saints’ or feasts’ names, type of sainthood, types of texts dedicated to the saints, dates of saints’ commemorations, and several others. Both guests and registered users can search in the e-ESS but the latter have access to much more information including the publications of original sources. The e-platform allows for making statistics of what have been searched and read. The software used for content and access analysis is BI tool QlikView. As an analysis services provider, it is connected to the e-ESS objects repository and tracking services by a preliminary created data warehouse. The data warehouse is updated automatically, achieving real time analytics solution. The paper discusses some of the statistics results of the use of the e-ESS: the activities of the editors, users, and guests, the types of searches, the most often viewed object, such as the date of January 1 and the article on St. Basil the Great which is one of the richest encyclopaedia articles and includes both matadata and original sources published, both from medieval Slavonic manuscripts and popular culture records.

On the k-anonymization of time-varying and multi-layer social graphs

The popularity of online social media platforms provides an unprecedented opportunity to study real-world complex networks of interactions. However, releasing this data to researchers and the public comes at the cost of potentially exposing private and sensitive user information. It has been shown that a naive anonymization of a network by removing the identity of the nodes is not sufficient to preserve users’ privacy. In order to deal with malicious attacks, k -anonymity solutions have been proposed to partially obfuscate topological information that can be used to infer nodes’ identity. In this paper, we study the problem of ensuring k anonymity in time-varying graphs, i.e., graphs with a structure that changes over time, and multi-layer graphs, i.e., graphs with multiple types of links. More specifically, we examine the case in which the attacker has access to the degree of the nodes. The goal is to generate a new graph where, given the degree of a node in each (temporal) layer of the graph, such a node remains indistinguishable from other k-1 nodes in the graph. In order to achieve this, we find the optimal partitioning of the graph nodes such that the cost of anonymizing the degree information within each group is minimum. We show that this reduces to a special case of a Generalized Assignment Problem, and we propose a simple yet effective algorithm to solve it. Finally, we introduce an iterated linear programming approach to enforce the realizability of the anonymized degree sequences. The efficacy of the method is assessed through an extensive set of experiments on synthetic and real-world graphs.

Privacy and the City:user identification and location semantics in location-based social networks

With the advent of GPS enabled smartphones, an increasing number of users is actively sharing their location through a variety of applications and services. Along with the continuing growth of Location-Based Social Networks (LBSNs), security experts have increasingly warned the public of the dangers of exposing sensitive information such as personal location data. Most importantly, in addition to the geographical coordinates of the user’s location, LBSNs allow easy access to an additional set of characteristics of that location, such as the venue type or popularity. In this paper, we investigate the role of location semantics in the identification of LBSN users. We simulate a scenario in which the attacker’s goal is to reveal the identity of a set of LBSN users by observing their check-in activity. We then propose to answer the following question: what are the types of venues that a malicious user has to monitor to maximize the probability of success? Conversely, when should a user decide whether to make his/her check-in to a location public or not? We perform our study on more than 1 million check-ins distributed over 17 urban regions of the United States. Our analysis shows that different types of venues display different discriminative power in terms of user identity, with most of the venues in the “Residence” category providing the highest re-identification success across the urban regions. Interestingly, we also find that users with a high entropy of their check-ins distribution are not necessarily the hardest to identify, suggesting that it is the collective behaviour of the users’ population that determines the complexity of the identification task, rather than the individual behaviour.

It's the way you check-in:identifying users in location-based social networks

In recent years, the rapid spread of smartphones has led to the increasing popularity of Location-Based Social Networks (LBSNs). Although a number of research studies and articles in the press have shown the dangers of exposing personal location data, the inherent nature of LBSNs encourages users to publish information about their current location (i.e., their check-ins). The same is true for the majority of the most popular social networking websites, which offer the possibility of associating the current location of users to their posts and photos. Moreover, some LBSNs, such as Foursquare, let users tag their friends in their check-ins, thus potentially releasing location information of individuals that have no control over the published data. This raises additional privacy concerns for the management of location information in LBSNs. In this paper we propose and evaluate a series of techniques for the identification of users from their check-in data. More specifically, we first present two strategies according to which users are characterized by the spatio-temporal trajectory emerging from their check-ins over time and the frequency of visit to specific locations, respectively. In addition to these approaches, we also propose a hybrid strategy that is able to exploit both types of information. It is worth noting that these techniques can be applied to a more general class of problems where locations and social links of individuals are available in a given dataset. We evaluate our techniques by means of three real-world LBSNs datasets, demonstrating that a very limited amount of data points is sufficient to identify a user with a high degree of accuracy. For instance, we show that in some datasets we are able to classify more than 80% of the users correctly.

Signal processing of physiological signals for automated assessment of stress in computer users

The need to provide computers with the ability to distinguish the affective state of their users is a major requirement for the practical implementation of affective computing concepts. This dissertation proposes the application of signal processing methods on physiological signals to extract from them features that can be processed by learning pattern recognition systems to provide cues about a person's affective state. In particular, combining physiological information sensed from a user's left hand in a non-invasive way with the pupil diameter information from an eye-tracking system may provide a computer with an awareness of its user's affective responses in the course of human-computer interactions. In this study an integrated hardware-software setup was developed to achieve automatic assessment of the affective status of a computer user. A computer-based "Paced Stroop Test" was designed as a stimulus to elicit emotional stress in the subject during the experiment. Four signals: the Galvanic Skin Response (GSR), the Blood Volume Pulse (BVP), the Skin Temperature (ST) and the Pupil Diameter (PD), were monitored and analyzed to differentiate affective states in the user. Several signal processing techniques were applied on the collected signals to extract their most relevant features. These features were analyzed with learning classification systems, to accomplish the affective state identification. Three learning algorithms: Naïve Bayes, Decision Tree and Support Vector Machine were applied to this identification process and their levels of classification accuracy were compared. The results achieved indicate that the physiological signals monitored do, in fact, have a strong correlation with the changes in the emotional states of the experimental subjects. These results also revealed that the inclusion of pupil diameter information significantly improved the performance of the emotion recognition system. ^

A method for enhancing digital information displayed to computer users with visual refractive errors via spatial and spectral processing

This research pursued the conceptualization, implementation, and verification of a system that enhances digital information displayed on an LCD panel to users with visual refractive errors. The target user groups for this system are individuals who have moderate to severe visual aberrations for which conventional means of compensation, such as glasses or contact lenses, does not improve their vision. This research is based on a priori knowledge of the user's visual aberration, as measured by a wavefront analyzer. With this information it is possible to generate images that, when displayed to this user, will counteract his/her visual aberration. The method described in this dissertation advances the development of techniques for providing such compensation by integrating spatial information in the image as a means to eliminate some of the shortcomings inherent in using display devices such as monitors or LCD panels. Additionally, physiological considerations are discussed and integrated into the method for providing said compensation. In order to provide a realistic sense of the performance of the methods described, they were tested by mathematical simulation in software, as well as by using a single-lens high resolution CCD camera that models an aberrated eye, and finally with human subjects having various forms of visual aberrations. Experiments were conducted on these systems and the data collected from these experiments was evaluated using statistical analysis. The experimental results revealed that the pre-compensation method resulted in a statistically significant improvement in vision for all of the systems. Although significant, the improvement was not as large as expected for the human subject tests. Further analysis suggest that even under the controlled conditions employed for testing with human subjects, the characterization of the eye may be changing. This would require real-time monitoring of relevant variables (e.g. pupil diameter) and continuous adjustment in the pre-compensation process to yield maximum viewing enhancement.