Miracle-dz/UniFAR-FTUs huggingface dataset:
Pupillometric and behavioral markers of a developmental shift in the temporal dynamics of cognitive control

The capacity to anticipate and prepare for future events is thought to be critical for cognitive control. Dominant accounts of cognitive control treat the developing system as merely a weaker version of the adult system, progressively strengthening over time. Using the AX Continuous Performance Task (AX-CPT) in combination with high-resolution pupillometry, we find that whereas 8-year-old children resemble adults in their proactive use of cognitive control, 3.5-year-old children exhibit a qualitatively different, reactive form of cognitive control, responding to events only as they unfold and retrieving information from memory as needed in the moment. These results demonstrate the need to reconsider the origins of cognitive control and the basis for children's behaviors across domains.
Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? Finnish evidence

Purpose - The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables earnings management in goodwill accounting. Further the paper explores background factors behind opinions. Design/methodology/approach - The study uses a survey of KHT certified Finnish auditors. The electronic questionnaire was sent to 523 KHT-auditors. The authors received 123 responses yielding a response rate of 23.5 percent. Findings - The survey indicates that there are two lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed Finnish companies behave opportunistically in goodwill write-off decisions. The other line of thought suggests that there is a favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under IFRS. Research limitations/implications - This study is conducted in Finland. Larger data collection would enhance the reliability of the results. Originality/value - This study contributes to the literature by providing the perspective of auditors on fair value and goodwill as very few studies have examined goodwill issues from this viewpoint.
Study on Cervical Spine Stresses Based on Three-Dimensional Finite Element Method

To establish three dimensional finite element model of the whole cervical spine and investigate biomechanical characteristic of the human cervical spine for application of clinical diagnosis and therapy. Method: A healthy adult female was subjected, three dimensional finite element model of the whole cervical spine was established using the method of 3D interpolation with CT. Result: The model included seven vertebrae, five discs, postical structure and seven ligaments. The volume of the whole model is 74 878.34mm3, the surface area is 32 616.04mm2, which consisting of 578 007elements, 123 358nodes, comparing the simulation data with the literature, the validity of the model was verified. Conclusion: The three-dimensional finite element model simulates the structure and property of cervical spine, whose structure is whole, its elements is fine, the model is very accurate and credible. The equivalent (Von Mises) stress of centum, facet joints and intervertebral disc in flexion is higher than in extension, the result of the biomechanical study was better correlated with the available experimental data. This indicates that the model can be used to analyze the biomechanics characteristic of the human cervical spine f in different condition.
On the Escape of Ionizing Radiation from Starbursts

Far-ultraviolet spectra obtained with FUSE show that the strong C II λ1036 interstellar absorption line is essentially black in five of the UV-brightest local starburst galaxies. Because the opacity of the neutral ISM below the Lyman edge will be significantly larger than in the C II line, these data provide strong constraints on the escape of ionizing radiation from these starbursts. Interpreted as a uniform, absorbing slab, the implied optical depth at the Lyman edge is huge (τ0 ≥ 102). Alternatively, the areal covering factor of opaque material is typically ≥94%. Thus, the fraction of ionizing stellar photons that escape the ISM of each galaxy is small: our conservative estimates typically yield fesc ≤ 6%. Inclusion of extinction due to dust will further decrease fesc. An analogous analysis of the rest-UV spectrum of the star-forming galaxy MS 1512-cB58 at z = 2.7 leads to similar constraints on fesc. These new results agree with the constraints provided by direct observations below the Lyman edge in a few other local starbursts. However, they differ from the recently reported properties of star-forming galaxies at z ≥ 3. We assess the idea that the strong galactic winds seen in many powerful starbursts clear channels through their neutral ISM. We show empirically that such outflows may be a necessary—but not sufficient—part of the process of creating a relatively porous ISM. We note that observations will soon document the cosmic evolution in the contribution of star-forming galaxies to the metagalactic ionizing background, with important implications for the evolution of the IGM.
The Impact of the Liquidity Coverage Ratio (LCR) on the Implementation of Monetary Policy

This paper analyses the impact of the short‐term component of the new Basel III liquidity standards, namely the liquidity coverage ratio (LCR), on the implementation of monetary policy in the euro area. It employs a conceptual framework to investigate the interaction between the money market and monetary policy implementation. Based thereon, it argues that the isolated focus on the impact on the LCR tends to underestimate the future challenges to monetary policy implementation for two reasons: first, feedback and network dynamics exacerbate the impact of the standard; second, the ongoing crisis itself challenges monetary policy implementation in the euro area by its impact on the (perceived) arbitrage relationship between open market operations and the unsecured money market. The paper concludes by discussing potential policy reactions concerning both, the calibration of the LCR and the framework for monetary policy implementation.
Managing Uncertain, Complex Product Development in High-Tech Firms: In Search of Controlled Flexibility

This paper investigates ways of managing complexity and uncertainty in R&D simultaneously. Previous research on the subject indicates that these dimensions require different approaches, but these studies tend to provide suggestions either on managing complexity in stable industries or on handling uncertainty in less complex projects. In this paper, the two dimensions are studied simultaneously in three commercial product development projects at a firm that may be viewed as an extreme case of complexity and with multiple dimensions of uncertainty. The paper illustrates that a critical issue in this kind of high-tech development is the search for and development of approaches that integrate and balance needs for formal organizational control with high levels of project flexibility. Four key elements of such integrated approaches are identified: hybrid formal systems, structured interaction in public arenas, transparent visual communication tools, and a system of participative reflection.
An international Comparison of Selected Innovation Drivers

Contrary to the post-war period where growth and catching-up with the United States could largely be achieved through accumulation of production factors and from assimilating existing technologies, once European countries had moved closer to the technology frontier,1 innovation has become the main engine of growth. In other words, the balance between imitation and innovation has shifted in favour of the second.At the heart of this ability to innovate lie all those factors that lead either to the introduction of new products (product innovation) or to the introduction of new production processes (process innovation). Additionally, a greater proportion of that innovation is radical rather than incremental (OECD 2004c, 82). According to the Sapir Report, “growth becomes driven by innovation at the frontier and fast adaptation to technical progress” (Sapir et al. 2004, 38).
Approximate and Almost-Exact Aggregation in Dynamic Stochastic Heterogeneous-Agent Models

The paper presents a new method to solve DSGE models with a great number of heterogeneous agents. Using tools from systems and control theory, it is shown how to reduce the dimension of the state and the policy vector so that the reduced model approximates the original model with high precision. The method is illustrated with a stochastic growth model with incomplete markets similar to Krusell and Smith (1998), and with a model of heterogeneous firms with state-dependent pricing. For versions of those models that are nonlinear in individual variables, but linearized in aggregate variables, approximations with 50 to 200 state variables deliver solutions that are precise up to machine precision. The paper also shows how to reduce the state vector even further, with a very small reduction in precision.
Policy Capacity and Incapacity in Canada's Federal Government

Abstract Governments, world-wide, are preoccupied with avoiding policy failure. A high level of policy capacity is considered one indicator of addressing this issue. Canada is typical of most countries where policy-related work tends to be centralized within its national capital city (Ottawa). There have been criticisms that on-the-ground perspectives are not conceded in policy decisions. Given the vast size and the decentralization of power, very little research has been dedicated to policy work conducted in its regions and whether it contributes to strengthening policy capacity. This article employs eight key hypotheses about contribution of Canadian regionally-based federal policy work to policy capacity based upon data derived from a national survey. A structural equation model (LISREL) is used to present the results. We find that regional-based policy work currently does little to enhance policy capacity. Policy work is divided along two distinct functional lines: traditional policy analysis and ‘street-level’ bureaucracy. The more engaging policy analysts belong to formal policy units which are a critical aspect of stronger policy capacity. The second factor contributing to policy capacity were attitudes towards the larger political arena.
Nonlinear, Nonparametric, Nonessential Exchange Rate Estimation

A wide variety of empirical exchange rate mo.dels have been estimated over the years. But, despite the considerable energies that have been devoted to this work, the economics profession has remarkably little to show for itself. There is little evidence that conclusively links the bilateral exchange rates of typical OECD countries to "fundamental" macroeconomic determinants of exchange rates, such as money, output, relative prices, or interest differentials. Coefficient estimates are notoriously unstable and frequently " mis-signed" (compared with theoretical predictions); exchange rate equations do not fit particularly well, and forecast no better than the simplest naive alternatives. Recently, a new class of exchange rate models was introduced by Paul Krugman (1988). These models provide a potential reason for the poor performance of traditional exchange rate models, because they are nonlinear. If the exchange rate actually depends in a nonlinear way on exogenous macroeconomic fundamentals, linear exchange rate models may work poorly, even though the exchange rate is closely linked to fundamentals. In this paper we provide a brief sketch of some of this work, as well as some preliminary evidence on the actual performance of these nonlinear models. In our empirical analysis, we use a nonparametric estimator that can handle a wide variety of nonlinear phenomena. We examine fixed exchange rate regimes, where nonlinearities should be quite easy to detect. However, we do not find strong empirical support for the hypothesis that the incorporation of nonlinear effects significantly improves models of exchange rate determination. In Section I, we briefly review the theoretical literature on nonlinear "target zone" exchange rate models, linking this work to the tests for "intrinsic" bubbles (we draw heavily on recent papers by Kenneth Froot and Maurice Obstfeld, 1989a,b). Our methodology and data are discussed in Section II; Section III contains new empirical tests for nonlinearities in exchange rate models.
An enhanced secure preserving for pre-processed data using DMI and PCRBAC algorithm

Data preprocessing plays an important role in data mining for ensuring better quality of data. The data being extracted from raw data will contain impurities, noisy data which leads to inefficient data analysis, inaccurate decisions and user inconveniencies. Data pre-processing tasks involves identifying the outliers, cleaning of noisy data. In this paper we present a "Decision tree based Missing value Imputation technique" (DMI) which makes use of an EM algorithm and a decision tree (DT) algorithm. The result of pre-processed data should be secured using the privacy preserving techniques. The privacy of the data can be obtain by applying the cryptographic techniques which provides access to the stored data based on individual's roles that makes the data secure from the unauthorised access.
Itm2a Is a Pax3 Target Gene, Expressed at Sites of Skeletal Muscle Formation In Vivo

The paired-box homeodomain transcription factor Pax3 is a key regulator of the nervous system, neural crest and skeletal muscle development. Despite the important role of this transcription factor, very few direct target genes have been characterized. We show that Itm2a, which encodes a type 2 transmembrane protein, is a direct Pax3 target in vivo, by combining genetic approaches and in vivo chromatin immunoprecipitation assays. We have generated a conditional mutant allele for Itm2a, which is an imprinted gene, by flanking exons 2–4 with loxP sites and inserting an IRESnLacZ reporter in the 3′ UTR of the gene. The LacZ reporter reproduces the expression profile of Itm2a, and allowed us to further characterize its expression at sites of myogenesis, in the dermomyotome and myotome of somites, and in limb buds, in the mouse embryo. We further show that Itm2a is not only expressed in adult muscle fibres but also in the satellite cells responsible for regeneration. Itm2a mutant mice are viable and fertile with no overt phenotype during skeletal muscle formation or regeneration. Potential compensatory mechanisms are discussed.
RED: Robust Earliest Deadline Scheduling (cid:3)

In this paper we introduce a robust earliest deadline scheduling algorithm for dealing with sporadic tasks under overloads in a hard real-time environment. The algorithm synergistically combines many features including a very important minimum level of guarantee, dynamic guarantees, graceful degradation in overloads, deadline tolerance, resource reclaiming, and dynamic re-guarantees. A necessary and su(cid:14)cient schedulability test is presented
Complements and Substitutes in Value Appropriation – A Choice Experimental Approach

The ability of firms to effectively use mechanisms that support them in appropriating value from innovation is key to outperforming competitors. Yet, such mechanisms have, for the most part, been studied in isolation, without accounting for interactions between them. We address this gap by studying interactions between product-related patents and three other appropriability mechanisms. To this end, we conduct and analyze a series of discrete choice experiments with 319 managers within a leading international communications equipment company. As a result, we find the number of product-related patents to be complementary to the overall size of the patent portfolio, complementary – with an interesting exception – to contributions to open standards, and substitutive to lead time advantages. Of particular theoretical interest is the existence of both complementarities and substitutabilities within the focal bundle of mechanisms. The complexity of the interactions perceived by managers supports the notion of an important and, because it involves activating complementarities and avoiding substitutabilities among mechanisms, challenging managerial task. Furthermore, accounting for interactions between patents and other appropriability mechanisms helps to explain the patent paradox. Theoretical and managerial implications are discussed.
Climate change impact and potential adaptation strategies under alternate realizations of climate scenarios for three major crops in Europe

This study presents an estimate of the effects of climate variables and CO2 on three major crops, namely wheat, rapeseed and sunflower, in EU27 Member States. We also investigated some technical adaptation options which could offset climate change impacts. The time-slices 2000, 2020 and 2030 were chosen to represent the baseline and future climate, respectively. Furthermore, two realizations within the A1B emission scenario proposed by the Special Report on Emissions Scenarios (SRES), from the ECHAM5 and HadCM3 GCM, were selected. A time series of 30 years for each GCM and time slice were used as input weather data for simulation. The time series were generated with a stochastic weather generator trained over GCM-RCM time series (downscaled simulations from the ENSEMBLES project which were statistically bias-corrected prior to the use of the weather generator). GCM-RCM simulations differed primarily for rainfall patterns across Europe, whereas the temperature increase was similar in the time horizons considered. Simulations based on the model CropSyst v. 3 were used to estimate crop responses; CropSyst was re-implemented in the modelling framework BioMA. The results presented in this paper refer to abstraction of crop growth with respect to its production system, and consider growth as limited by weather and soil water. How crop growth responds to CO2 concentrations; pests, diseases, and nutrients limitations were not accounted for in simulations. The results show primarily that different realization of the emission scenario lead to noticeably different crop performance projections in the same time slice. Simple adaptation techniques such as changing sowing dates and the use of different varieties, the latter in terms of duration of the crop cycle, may be effective in alleviating the adverse effects of climate change in most areas, although response to best adaptation (within the techniques tested) differed across crops. Although a negative impact of climate scenarios is evident in most areas, the combination of rainfall patterns and increased photosynthesis efficiency due to CO2 concentrations showed possible improvements of production patterns in some areas, including Southern Europe. The uncertainty deriving from GCM realizations with respect to rainfall suggests that articulated and detailed testing of adaptation techniques would be redundant. Using ensemble simulations would allow for the identification of areas where adaptation, like those simulated, may be run autonomously by farmers, hence not requiring specific intervention in terms of support policies.
Representations of the general linear Lie superalgebra in the BGG category O

This is a survey of some recent developments in the highest weight repesentation theory of the general linear Lie superalgebra gln|m(C). The main focus is on the analog of the Kazhdan-Lusztig conjecture as formulated by the author in 2002, which was finally proved in 2011 by Cheng, Lam and Wang. Recently another proof has been obtained by the author joint with Losev and Webster, by a method which leads moreover to the construction of a Koszul-graded lift of category O for this Lie superalgebra.
Optimal Risk Exchanges

The determination of optimal rules for sharing risks and constructing reinsurance treaties has important practical and theoretical interest. Medolaghi, de Finetti, and Ottaviani developed the first linear reciprocal reinsurance treaties based upon minimizing individual and aggregate variance of risk. Borch then used the economic concept of utility to justify choosing Pareto-optimal forms of risk exchange; in many cases, this leads to familiar linear quota-sharing of total pooled losses, or to stop-loss arrangements. However, this approach does not give a unique, risk-sharing agreement, and may lead to substantial fixed side payments. Gerber showed how to constrain a Pareto-optimal risk exchange to avoid invasion of reserves. To these ideas, the authors have added the actuarial concept of long-run fairness to each participant in the risk exchange; the result is a unique, Pareto-optimal risk pool, with “quota-sharing-by-layers” of the total losses. There are many interesting special cases, especially when all individual utility functions are of exponential form, giving linear quota-sharing-by-layers. Algorithms and numerical examples are given.
Quality of life following surgery for anterior skull base tumors.

OBJECTIVES To evaluate patients' quality of life (QOL) after surgical extirpation of anterior skull base tumors, to elucidate different QOL domains, and to define possible predictors of functional outcome postoperatively. DESIGN Retrospective survey. SETTING University-affiliated medical center. PARTICIPANTS Sixty-nine patients (76 consecutive cases) who underwent subcranial surgery between 1994 and 2002 for extirpation of anterior skull base tumors. MAIN OUTCOME MEASURE A multidimensional, disease-specific questionnaire with 39 items was used. Six relevant domains of QOL were assessed: role of performance, physical functioning, vitality, pain, specific symptoms, and impact on emotions. RESULTS The response rate for completing the questionnaire was 98% (40/41) after excluding patients who died (n = 13), were lost to follow-up (n = 10), and were operated on within 3 months of commencement of the study (n = 5). Thirty patients (74%) reported a significant improvement or no change in overall QOL within 6 months after surgery. The worst impact of surgery on the patients' QOL was on their financial status and emotional state. The most influential factor on QOL was malignancy leading to a significant decrease in the overall score. Radiotherapy, old age, comorbidity, and wide resection also significantly worsened QOL scores of specific domains. CONCLUSION After subcranial extirpation of anterior skull base tumors, the overall outcome of the patients is good. Old age, malignancy, comorbidity, wide resection, and radiotherapy are negative prognostic factors for these patients' QOL.