Miracle-dz/UniFAR-FTUs huggingface dataset:
The assimilation of complex accounting concepts using the Cognitive Load Theory as a framework

espanolEl articulo examina la asimilacion de dos conceptos contables complejos: la imagen fiel (TFV) y el valor razonable (FV) en una muestra de estudiantes de Contabilidad Financiera. El objetivo es evaluar la opinion de los estudiantes sobre TFV y FV durante su educacion y detectar si las percepciones cambian con su nivel academico y madurez. La metodologia utilizada es una encuesta de opinion. Las respuestas obtenidas muestran que los estudiantes consideran que la TFV es un concepto superior a otros principios contables. Ademas, en el estudio se observa que las respuestas de los estudiantes dependen del nivel academico y la madurez. Por ultimo, se considera que los postulados que establece la teoria cognitiva podrian servir a los instructores en materia de contabilidad y organismos reguladores para mejorar el proceso de aprendizaje asi como la calidad de la informacion financiera. EnglishThis paper examines the understanding of two complex accounting concepts: true and fair view (TFV) and fair value (FV) by students in Financial Accounting. The correct assimilation of these concepts is assessed as to whether there are differences in concept perception due to academic level and maturity. We use a survey to examine the perception and assimilation of the TFV and FV. The evidence suggests that accounting students consider that TFV is a superior accounting concept over other accounting principles. Additionally, the study identifies a pattern of change depending on the academic level and maturity of the participants. On discovering differences, a proposal is made to use the Cognitive Load Theory (CLT) by standard setters and instructors in accounting and auditing to improve the learning process and the quality of financial information.
Quantitative Methods Inquires 288 MULTINOMIAL LOGISTIC REGRESSION : USAGE AND APPLICATION IN RISK ANALYSIS

The objective of the article was to explore the usage of multinomial logistic regression (MLR) in risk analysis. In this regard, performing MLR on risk analysis data corrected for the non-linear nature of binary response and did address the violation of equal variance and normality assumptions. Additionally, use of maximum likelihood (-2log) estimation provided a means of working with binary response data. The relationship of independent and dependent variables was also addressed. The data used included a cohort of hundred risk analyst of a historically black South African University. In this analysis, the findings revealed that the probability of the model chi-square (17.142) was 0.005, less than the level of significance of 0.05 (i.e. p<0.05). Suggesting that there was a statistically significant relationship between the independent variable-risk planning (Rp) and the dependent variable-control mechanism (control mecs) (p<0.05). Also, there was a statistically significant relationship between key risks assigned (KSA) and time spent on risk mitigation. For each unit increase in confidence in control mecs, the odds of being in the group of survey respondents who thought institution spend too little time on Rp decreased by 74.7%. Moreover, the findings revealed that survey respondents who had less confidence in control mecs were less likely to be in the group of survey respondents who thought institution spent about the right amount of time on risk planning.
Chronic and intermittent exposure to alcohol vapors: a new model of alcohol-induced osteopenia in the rat.

BACKGROUND Different models are used to study the effects of chronic alcohol consumption on bone tissue in the rat. However, the current models take several months to show indices of osteopenia as observed in chronic drinkers. Numerous studies have supported that chronic and intermittent exposure to ethanol vapors has predictive validity as a model of alcohol dependence in humans. However, this model has never been applied to bone research to study its effects on the parameters that define osteopenia. This was the goal of this study in the rat. METHODS Male Wistar rats were exposed to ethanol vapor inhalation (n = 6) or air (controls, n = 6). Animals were exposed to chronic (11 weeks) and intermittent (14 hours a day) ethanol vapor reaching stable blood alcohol levels (BALs; 150 to 250 mg/dl) at the end of the third week of inhalation. After the sacrifice, right and left femur and tibia were dissected free of fat and connective tissue and bone mineral density (BMD) was assessed by dual X-ray absorptiometry. The microarchitecture of the femur was studied using microcomputed tomography. RESULTS The BMD of the left and right femurs and the left tibia was lower in the ethanol group compared with the control group. The bone volume fraction (BV/TV) and the bone surface density (BS/TV) were lower in the ethanol group compared with control animals. The trabecular number (Tb.N) was lower in the ethanol group while the trabecular spacing was higher. CONCLUSIONS The decrease in the BMD, BV/TV, and Tb.N is in the same range as what is observed in human drinkers and what is reported with other animal alcohol models (Lieber-DeCarli liquid diet, ethanol in the tap water). Therefore, this model could be useful to study the effects of chronic alcohol consumption in the bone research field and has the advantage of controlling easily targeted BALs.
Structural Basis of a Histone H3 Lysine 4 Demethylase Required for Stem Elongation in Rice

Histone lysine methylation is an important epigenetic modification in regulating chromatin structure and gene expression. Histone H3 lysine 4 methylation (H3K4me), which can be in a mono-, di-, or trimethylated state, has been shown to play an important role in gene expression involved in plant developmental control and stress adaptation. However, the resetting mechanism of this epigenetic modification is not yet fully understood. In this work, we identified a JmjC domain-containing protein, JMJ703, as a histone lysine demethylase that specifically reverses all three forms of H3K4me in rice. Loss-of-function mutation of the gene affected stem elongation and plant growth, which may be related to increased expression of cytokinin oxidase genes in the mutant. Analysis of crystal structure of the catalytic core domain (c-JMJ703) of the protein revealed a general structural similarity with mammalian and yeast JMJD2 proteins that are H3K9 and H3K36 demethylases. However, several specific features were observed in the structure of c-JMJ703. Key residues that interact with cofactors Fe(II) and N-oxalylglycine and the methylated H3K4 substrate peptide were identified and were shown to be essential for the demethylase activity in vivo. Several key residues are specifically conserved in known H3K4 demethylases, suggesting that they may be involved in the specificity for H3K4 demethylation.
Experiences from the German value of time (VOT) and value of reliability (VOR) study

Germany's Federal Ministry of Transport and Digital Infrastructure (BMVI) is currently preparing the 2015 Federal Transport Investment Plan (BVWP). As part of this, it is updating the overall methodology including the cost-benefit analysis (CBA), which is used to evaluate the effects of hundreds of German infrastructure projects. The paper presents the survey of the first official estimation of the values of time (VOT) and values of reliability (VOR) for personal and business travel for Germany. The VOTs will replace a set of existing values, which were based on values from BVWP’92. The VORs were estimated for the first time, as they are not incorporated in the standard appraisal yet. This paper gives inside on the survey design, reports experiences made in the field phase and analyses the response behaviour of the participants. It shows that a rich dataset has been collected which builds the basis for further modelling.
The cdr1B efflux transporter is associated with non-cyp51a-mediated itraconazole resistance in Aspergillus fumigatus.

OBJECTIVES Recent increases in triazole resistance in Aspergillus fumigatus have been attributed primarily to target site (cyp51A) mutations. A recent survey of resistant isolates in Manchester showed that >50% of resistant isolates had no mutation in cyp51A or its promoter. We investigated the mechanisms of resistance in clinical azole-resistant isolates without cyp51A mutations. METHODS Twelve azole-resistant isolates, 10 of which were itraconazole resistant, were studied. Bioinformatic comparisons between Candida albicans efflux genes and A. fumigatus genome data identified 20 putative azole transporter genes. Basal and azole-induced expression of these genes and cyp51A was quantified using RT-PCR with comparison with clinical azole-susceptible isolates. Function of high basal or itraconazole-induced expression transporters was tested by gene knockout in azole-susceptible and azole-resistant isolates. RESULTS All susceptible strains showed minimal basal expression of cdr1B compared with 8 of 10 azole-resistant strains with high basal expression of this gene (>5-fold), 3 of which showed >30-fold increased expression. Knockout of this gene resulted in a 4-fold reduction in itraconazole, posaconazole and voriconazole MICs for a susceptible clinical isolate and a 4-fold reduction in itraconazole susceptibility in a clinical resistant isolate. One strain showed a >500-fold induction of cyp51A. No increase in basal expression or expression after induction was seen for the 18 remaining putative transporters. CONCLUSIONS The reasons behind the shift away from target site mutation in azole-resistant isolates from Manchester are unknown. The modest change in expression of cdr1B in azole-susceptible strains implies that only study of resistant isolates will lead to further understanding of resistance mechanisms in A. fumigatus.
A long-term and reproducible passive microwave sea ice concentration data record for climate studies and monitoring

Abstract. A long-term, consistent, and reproducible satellite-based passive microwave sea ice concentration climate data record (CDR) is available for climate studies, monitoring, and model validation with an initial operation capability (IOC). The daily and monthly sea ice concentration data are on the National Snow and Ice Data Center (NSIDC) polar stereographic grid with nominal 25 km × 25 km grid cells in both the Southern and Northern Hemisphere polar regions from 9 July 1987 to 31 December 2007. The data files are available in the NetCDF data format at http://nsidc.org/data/g02202.html and archived by the National Climatic Data Center (NCDC) of the National Oceanic and Atmospheric Administration (NOAA) under the satellite climate data record program ( http://www.ncdc.noaa.gov/cdr/operationalcdrs.html ). The description and basic characteristics of the NOAA/NSIDC passive microwave sea ice concentration CDR are presented here. The CDR provides similar spatial and temporal variability as the heritage products to the user communities with the additional documentation, traceability, and reproducibility that meet current standards and guidelines for climate data records. The data set, along with detailed data processing steps and error source information, can be found at http://dx.doi. org/10.7265/N55M63M1 .
Cognitive perspectives : conceptualizing the business model

The concept “business model” has now for a number of years been enjoying increasing attention of strategy and management scholars. The concept first started to be used widely by practitioners (investors, journalists, entrepreneurs and consultants), especially in the context of e-business, without a precise definition (Lecocq, et al., 2010, p.219). Today business model concept is largely institutionalized in the practice world. In the first chapter of my thesis I explore how the multiplicity of meanings implied when talked about business models stems from the multiple cognitive processes triggered by this concept. Rather than debating different definitions of the concept, I suggest that in order to appreciate the depth of this concept it may be useful to employ our knowledge of how we in general understand abstract concepts. Connecting business model literature with the literature on cognition allows exploring further the role of business models as a cognitive tool for visualization (Arend, 2013, p.392), and as a device that allows for better business decisions to be made (Hacklin et al., 2012). In the subsequent chapters of my thesis I pick up on some of the key ideas of chapter 1: chapter 2 is an empirical study, which addresses the central question - how shared representations of business models emerge; in chapter 3 I explore how scholars conceptualize business models, often implicitly, as type and token models, and discuss assumptions they make about the ontological status of business models.
Multiple impact modelling for shot peening and peen forming

Abstract Impact modelling for shot peening or peen forming has progressed from simulating a single impact (or local multiple impacts) to simulating a large number of multiple impacts. It is the aim of this paper to provide quantitative results with a detailed finite element study, and to compare the effects of a single impact and global multiple impacts. Using a two-dimensional (2D) axisymmetric single impact model with a very fine mesh as reference, an appropriate three-dimensional (3D) mesh density for the target material is chosen by evaluating the 3D results against the axisymmetric results. A 3D explicit dynamic finite element analysis combined with a static springback analysis is then used to simulate a large number of steel shot impacts on an aluminium 2024-T351 target. The multiple impact modelling results indicate a clear difference of residual stress profiles between those obtained from single and multiple impact modelling. This difference is due to the global uniformity effects of shot peening, which involves numerous impacts. In addition, equivalent plastic strain obtained from the analysis is compared with microhardness test data on an experimental sample. Finally, the shot peen forming effect of multiple impacts is also evaluated by showing the macroscopic surface deformation. The comparison between single and multiple impact modelling results indicates that it is appropriate and important to model an appropriate coverage of multiple impacts for shot peening and peen forming at its various coverage.
The Meaning of Employee Engagement

The meaning of employee engagement is ambiguous among both academic researchers and among practitioners who use it in conversations with clients. We show that the term is used at different times to refer to psychological states, traits, and behaviors as well as their antecedents and outcomes. Drawing on diverse relevant literatures, we offer a series of propositions about (a) psychological state engagement; (b) behavioral engagement; and (c) trait engagement. In addition, we offer propositions regarding the effects of job attributes and leadership as main effects on state and behavioral engagement and as moderators of the relationships among the 3 facets of engagement. We conclude with thoughts about the measurement of the 3 facets of engagement and potential antecedents, especially measurement via employee surveys.
Defining , Assessing and Supporting the Quality of Education and Care for Babies and Toddlers in Centre Based Childcare

A doctoral research study (supported by an Australian Research Council grant, the Department of Education and Children’s Services (DECS) and the University of South Australia was undertaken to assess the effectiveness of the curriculum framework. This involved defining and measuring curriculum quality using four variables (educators’ pedagogy, relationships with children, children’s involvement and well-being). The Leuven Involvement Scale for Toddlers and three especially developed instruments were used to define and assess changes in the variables. The study provided strong evidence of the nexus between educators’ relationships and pedagogy, and children’s well-being and involvement.
A Non-Parametric Iterative Algorithm For Adaptive Sampling And Robotic Vehicle Path Planning

Efficient adaptive strategies are required to facilitate the role of robotic vehicles as mobile platforms supporting sensing, monitoring, and tracking capabilities. Such strategies utilize a representation of sensor variable fields as a basis for the selection of sample points. In this paper a curvature based criterion for sample selection is presented. The curvature-sensitive sampling algorithm (CSS) utilizes the estimated second-derivative of an intermediate variable field to select sample points of interest for complex process models, such as used in oceanographic sampling with AUVs. For processes for which little or no prior knowledge base exists, an iterative curvature-based adaptive sampling algorithm (ICASA) is presented. The ICASA algorithm iteratively selects sets of sample locations based on non-parametric field representations. These algorithms are evaluated with respect to simulated data, experimental data, and data from oceanographic models. The performance is shown to be significantly better than the conventional uniform grid methodology. The selected iterative samples are used to create a path plan for a robotic vehicle sampling in the region of interest
Psychoanalysis And Religion In The 21St Century: Examining The Possibility Of Integration

Abstract Using Ian Barbour's fourfold typology of the relationship between religion and science—Conflict, Independence, Dialogue, and Integration—this article examines how the relationship between religion and psychoanalysis has increasingly moved from being one of perceived irreducible Conflict to one in which Dialogue and—even in some cases— Integration are attempted and valued. Examination of the evolving relationship between religion and psychoanalysis allows for corollary discussion of how the effects of religion on modernity may be understood via a psychoanalytic lens. Although sociopolitical models are often used in studying secularism and the implications of modernity and postmodernity for religion, psychoanalytic investigation offers an alternative perspective on how modern individuals experience religion. Further, this article aims to demonstrate how the epistemological changes that have affected religion and the field of religious studies have also contributed to the reinterpretation and reconstruction of the classical psychoanalytic view of religion.
Clinical and neuropsychological profile in a sample of children with attention deficit hyperactivity disorders.

UNLABELLED The aim of this study was to evaluate clinical and neuropsychological findings in children with suspicion of attention deficity hyperactivity disorder (ADHD). The assessment involved 150 children aged 7 to 14 referred to NANI at UNIFESP. RESULTS 75 children (55 M and 20 F) fulfilled the criteria for ADHD, among which 35 were of the inattentive type, 28 of combined type and 12 were hyperactive/impulsive. There was negative correlation between the digit score and the Corsi test. Children with hyperactivity and impulsivity had a low performance for functional memory. Children with oppositional defiant disorder presented pattern changes in adaptability when there was a change in the rhythm the stimuli were presented and lower adaptation to time variability (Hit RT), in addition to higher rates of omission in the continuous performance test. CONCLUSION This study suggests multiple interrelations between the scores of neuropsychological battery useful for detailed delimitation of the clinical profile of children with ADHD.
Gravitational Waves in the Hyperspace

The new techniques for high speed space travel, capable of overcoming current limitations, require the existence of at least one additional dimension for defining flight trajectories. This requirement combines with the already known possibility of using high‐frequency gravitational waves for inducing motion. An additional large space dimension has been already found in the Euclidean formulation of Relativity within the Hyperspace paradigm, the finding does not require any new fundamental discovery and can be exploited with the current understanding of physics. The next step consists of analyzing how the traditional formulation of gravitational waves merges with the Hyperspace formalism. Specifically, the traditional relativistic analysis forces gravitational waves to propagate in three spatial dimensions and they are not allowed to propagate through time, treating them like electromagnetic waves. On the other hand, according to the Schwarzschild metric, gravity propagates in four dimensions in the Hypersp.
Money , glory and entry deterrence : analyzing strategic behavior of contestants in simultaneous crowdsourcing contests on TopCoder . com

This paper presents an empirical analysis of determinants of individual performance in multiple simultaneous crowdsourcing contests using a unique dataset for the world’s largest competitive software development portal: TopCoder.com. Special attention is given to studying the effects of the reputation system currently used by TopCoder.com on behavior of contestants. We find that individual specific traits together with the project payment and the number of project requirements are significant predictors of the final project quality. Furthermore, we find significant evidence of strategic behavior of contestants. High rated contestants face tougher competition from their opponents in the competition phase of the contest. In order to soften the competition, they play Stackelberg leaders in the registration phase of the contest by committing early to particular projects. Early registration deters entry of opponents in the same contest; our lower bound estimate shows that this strategy generates significant surplus gain to high rated contestants.
Generalization in Adaptive Data Analysis and Holdout Reuse

Overfitting is the bane of data analysts, even when data are plentiful. Formal approaches to understanding this problem focus on statistical inference and generalization of individual analysis procedures. Yet the practice of data analysis is an inherently interactive and adaptive process: new analyses and hypotheses are proposed after seeing the results of previous ones, parameters are tuned on the basis of obtained results, and datasets are shared and reused. An investigation of this gap has recently been initiated by the authors in [7], where we focused on the problem of estimating expectations of adaptively chosen functions. In this paper, we give a simple and practical method for reusing a holdout (or testing) set to validate the accuracy of hypotheses produced by a learning algorithm operating on a training set. Reusing a holdout set adaptively multiple times can easily lead to overfitting to the holdout set itself. We give an algorithm that enables the validation of a large number of adaptively chosen hypotheses, while provably avoiding overfitting. We illustrate the advantages of our algorithm over the standard use of the holdout set via a simple synthetic experiment. We also formalize and address the general problem of data reuse in adaptive data analysis. We show how the differential-privacy based approach given in [7] is applicable much more broadly to adaptive data analysis. We then show that a simple approach based on description length can also be used to give guarantees of statistical validity in adaptive settings. Finally, we demonstrate that these incomparable approaches can be unified via the notion of approximate max-information that we introduce. This, in particular, allows the preservation of statistical validity guarantees even when an analyst adaptively composes algorithms which have guarantees based on either of the two approaches.