Miracle-dz/UniFAR-FTUs huggingface dataset:
Understanding Auditor-Auditee Relationship: Some Cultural Considerations

Purpose: The purpose of this study is to analyse other types of relationship developed between auditor and auditee. The study tries to explore kinds of auditor and auditee working relationship appeared in an audit process. Theoretical framework: Research have shown that the AAR is more than just about good knowledge that should be acquired by auditors regarding their clients’ industry or how long auditors have served a client. It is also about auditors’ performance in audit tasks and in interaction with clients, or how to develop a better understanding of clients. However, that kind of relationship has not been explore enough as study on AAR most focus on professional relationship Design/methodology/approach: This study applied a qualitative approach. The interview method, in semi-structured form, was conducted to collect data. The semi-structured interview posed the same questions to all interviewees. This research involved 12 interviewees which consist of three different audit market participants in Indonesia: auditors, auditee, and users of financial statements. These participants (auditee and users of financial statements) were identified and selected from the IDX website, while participants for the auditor group were identified from BAPEPAM-LK database. Results were analysed by using NVivo software. Findings: Key findings derived from the qualitative study confirmed that some cultural values appear in participants’answers. The most common cultural values found in the interview text were: harmony; relationship prevails over task; and warm relationships are important. Indonesians interpreted the auditor-auditee relationship as a peers’ relationship: a relationship that consists of a professional/personal relationship and trust. Research, Practical & Social implications: This research nhances knowledge of the influence of cultural values on the relationship. In this type of society, individuals perceive social situations, including business relationships, in terms of close personal bonds. The personal relationship should be established first before any business can be done. service providers who are able to show warmth to customers can build trust with them. Moreover, a high-social-interaction context provides an environment in which social interaction and relationship-building activities are a primary goal. Originality/value: This research provides a more refined understanding of auditor-auditee relationship. Given ongoing globalisation and the fact that audits are performed by auditors from a multitude of nations, it is important that AAR research captures perspectives from different cultural backgrounds.
Model Averaging for Nonlinear Regression Models

Abstract This article considers the problem of model averaging for regression models that can be nonlinear in their parameters and variables. We consider a nonlinear model averaging (NMA) framework and propose a weight-choosing criterion, the nonlinear information criterion (NIC). We show that up to a constant, NIC is an asymptotically unbiased estimator of the risk function under nonlinear settings with some mild assumptions. We also prove the optimality of NIC and show the convergence of the model averaging weights. Monte Carlo experiments reveal that NMA leads to relatively lower risks compared with alternative model selection and model averaging methods in most situations. Finally, we apply the NMA method to predicting the individual wage, where our approach leads to the lowest prediction errors in most cases.
Optimal retirement time under habit persistence: what makes individuals retire early?

Abstract As the effective labor market exit observed in most OECD countries is lower than the corresponding official retirement age, the question concerning the driving factors for an early retirement decision arises. This paper incorporates the optimal retirement decision in an optimal consumption and asset allocation problem in order to analyze, among others, the effect of habit forming preferences and diverse leisure preferences for earlier retirement. We compare two possible situations for the retirement phase: (a) the individual is allowed to freely consume and invest; (b) he annuitizes his wealth at retirement and consumes the annuity income. We find that early retirement is optimal if leisure gain through earlier retirement is highly appreciated or the standard of living (habit level) is low. Additionally, our numerical results show that high initial wealth or low labor income lead to early retirement, confirming observations of Fields & Mitchell.
Influence of macronutrient acumulation of “Magnum” watermelon by phosphate doses and aplication maners in calcareous soil

Information on the nutritional need of the watermelon crop is required particularly for P, due to the dynamics of this element in the soil and its low availability in many soils in the semi-arid region. The objective of this work was to evaluate the biomass production and the macronutrient extraction of the cv. Magnum irrigated under the influence of phosphate fertilization. The experiment was carried out in a medium textured Cambisol in Upanema, state of Rio Grande do Norte, in a randomized block experiment design, using the split-plot factorial scheme with four replications. The treatments consisted of 76, 168, 275 and 397 kg ha -1 of P 2 O 5 , which were applied in two manners: F0 – 100% in pre-planting and F1 – in pre-planting + fertirrigation (50 kg ha - 1 as MAP). Two additional treatments were also applied: Adc1 – no phosphate; and Adc2 – with phosphate only in fertirrigation. Fertilization F1 provided greater accumulations of P and S, but, in general, the effects of the doses were dependent on the fertilization system, especially the treatments F0 275 and F1 168 regarding the accumulation of other nutrients.
The Development of a Terrain-Resolving Scheme for the Forward Model and Its Adjoint in the Four-Dimensional Variational Doppler Radar Analysis System (VDRAS)

AbstractThe four-dimensional Variational Doppler Radar Analysis System (VDRAS) developed at the National Center for Atmospheric Research (NCAR) is significantly improved by implementing a terrain-resolving scheme to its forward model and adjoint based on the ghost cell immersed boundary method (GCIBM), which allows the topographic effects to be considered without the necessity to rebuild the model on a terrain-following coordinate system. The new system, called IBM_VDRAS, is able to perform forward forecast and backward adjoint model integration over nonflat lower boundaries, ranging from mountains with smooth slopes to buildings with sharp surfaces. To evaluate the performance of the forward model over complex terrain, idealized numerical experiments of a two-dimensional linear mountain wave and three-dimensional leeside vortices are first conducted, followed by a comparison with a simulation by the Weather Research and Forecasting (WRF) Model. An observing system simulation experiment is also conducted .
Peramalan Butuhan Hidup Minimum Menggunakan Automatic Clustering dan Fuzzy Logical Relationship

Kebutuhan hidup minimum (KHM) adalah standar kebutuhan seorang pekerja atau lanjang untuk dapat hidup layak secara fisik untuk kebutuhan satu bulan. Selain itu KHM berpengaruh terhadap upah minum provinsi dan kota. Oleh karena itu diperlukan suatu peramalan KHM untuk mengetahui nilai KHM di tahun yang akan datang. Peramalan ini bermanfaat untuk perusahaan dalam merencanakan keuangan perusahaan tahun depan. Dalam melakukan peramalan KHM menggunakan metode automatic clustering dan fuzzy logical relationship. Automatic clustering digunakan untuk membentuk sub-interval dari data time series yang ada. Sedangkan fuzzy logical relationship digunakan untuk melakukan peramalan KHM berdasarkan relasi fuzzy yang telah dikelompokan. Automatic clustering dapat menghasilkan cluster-cluster yang sangat baik sehingga dalam melakukan peramalan dalam fuzzy logical relationship memberikan akurasi yang tinggi. Dalam menghitung kesalahan menggunakan mean squere error (MSE), nilai kesalahan semakin berkurang ketika diterapkan automatic clustering dalam fuzzy logical relationship. Hasil peramalan memiliki nilai koefisien korelasi yang hampir mendekati satu.
The effect of a saturated kink on the dynamics of tungsten impurities in the plasma core

We studied the effect of saturated kink-like instabilities on the redistribution of W impurities. A numerical code that follows the exact trajectories of the impurity ions in the total fields and includes collisions was employed. The code is written in CUDA C and runs in graphical processing units, allowing simulations with a large number of particles with modest resources. The total electric and magnetic fields are calculated as the sum of a simple analytical equilibrium (large aspect ratio, circular cross section) plus the fields of the kink mode. Our simulations show that when the W ions have a thermal velocity distribution, with zero mean velocity, the kink has no effect on the W density. However, when we include the plasma rotation and the drag on the impurities, the kink can affect the W density. When the average passing frequency of the W ions is similar to the frequency of the kink mode, the expulsion of W ions from the plasma core is maximized and the W density profile shows a hollow structure. This could have implications for the mitigation of W accumulation.
Complexity in applying spatial analysis to describe heterogeneous air-trapping in thoracic imaging data

ABSTRACT In this paper we consider a novel approach to analyzing medical images by applying a concept typically employed in geospatial studies. For certain diseases, such as asthma, there is a relevant distinction between the heterogeneity of constriction in airways for patients compared to healthy individuals. In order to describe such heterogeneities quantitatively, we utilize spatial correlation in the realm of lung computer tomography (CT). Specifically, we apply the approximate profile-likelihood estimator (APLE) to simulated lung air-trapping data selected based on potential interest to pulmonologists, and we explore reference values obtainable through this statistic. Results indicate that APLE values are independent of air-trapping values, and can provide useful insight into spatial patterns of these values within the lungs in situations where other common metrics, such as the coefficient of variation, reveal little. The APLE relies on a neighborhood weights matrix to define spatial relatedness of considered regions, and among a few weight structures explored, a working optimal choice seems to be one based on the inverse distance squared between regions of interest. The application yields a new method to help analyze the degree of heterogeneity in lung CT images, which can be generalized to other medical images as well.
High-Quality Angle Prediction for Oriented Object Detection in Remote Sensing Images

Oriented object detection is a challenging task in remote sensing, where the detected objects can be represented by oriented bounding boxes (OBBs). Angle prediction in oriented object detection has been widely studied, due to its crucial role in object detection. However, the precision of angle prediction is severely limited by misalignments in most of the existing methods, including representation-, evaluation-, and optimization-based misalignments. To alleviate these misalignments, this article presents a novel angle prediction method, called angle quality estimation (AQE). Specifically, our proposed AQE transforms the angle prediction task into a distribution estimation task to address the representation misalignment problem and implicitly measure the quality of the predicted angles. Based on the estimated AQ, we then propose a new metric to comprehensively evaluate the quality of OBBs. Then, we propose an object aspect ratio-based loss function to optimize angle prediction for addressing the optimization misalignment. Our proposed AQE is a plug-and-play method, which can be embedded on any existing oriented object detector. Experimental results on three public benchmarks, including dataset for object detection in aerial images (DOTA), high resolution ship collections 2016 (HRSC2016), and International Conference on Document Analysis and Recognition 2015 (ICDAR2015) datasets, show that our method achieves better performance than the other state of the arts.
Development of supplier-rating based on fuzzy set theory

During inspections the product of the supplier has to be rated according its quality, this is called supplier-rating, which uses sharp crisp boundaries. Abuse could be received by suppliers when they try to stay up or down – depend on pointing system – near these boundaries therefore the authors have made a new method to make the supplier-rating continuously and to have a more correct inspection system of course in viewpoint of manufacturing.
Damage features and dynamic formation mechanism of the Tangjiashan landslide triggered by the Wenchuan earthquake with a composite hypocenter

Abstract The Wenchuan earthquake triggered many landslides, which caused many casualties and led to considerable property losses. Due to the compositionality of the hypocenter mechanism of the Wenchuan earthquake, research on the effects of a composite hypocenter on the dynamic responses of landslides is urgently necessary. Using geological field investigations, a block discrete element method simulation, and related theoretical analysis, the dynamic formation mechanism and main controlling mechanical factors of the Tangjiashan landslide were revealed. The results demonstrated the following. Firstly, the dynamic responses of the slope involved progressive deformation, critical failure, disintegration, fragmentation, collision, climb, return, and accumulation. Secondly, when the earthquake lasted for approximately 23 s, the critical failure occurred, and the sliding mass near the shoulder reached a vertical acceleration of approximately 2.8 g at this time. Thirdly, the second and third subhypocenters contributed to the progressive deformation and critical failure, and vertical seismic forces were dominant contributions to these responses. Fourthly, the disintegration, fragmentation, collision, climb, return, and accumulation were mainly controlled by the self-gravity and local topography and were slightly influenced by subhypocenters. Based on these conclusions, the study of the dynamic formation mechanism of this type of landslide has increased the level of understanding.
Earthquakes in New Mexico, 1849-1977

The seismicity of New Mexico and its relation to major physiographic provinces and local geologic conditions within each province is presented. Earthquake data analyzed are 1) felt shocks before 1962 with maximum intensities of V or greater and 2) instrumentally located shocks with local magnitudes of 1.5 or greater for the period 1962-1977. Reports of felt shocks are almost exclusively from the Rio Grande rift, whereas the instrumental epicenters are distributed throughout the state. The instrumental data indicate a very low level of seismic activity in New Mexico relative to southern California. The data also reveal that earthquakes are most numerous in the Rio Grande rift although not as strong as those that occur in the High Plains and Colorado Plateau, two geologically stable provinces that border the rift. The more or less uniformly weak seismicity throughout the state suggests that earthquake activity is controlled more by local geologic conditions than by a general regional stress field. Some unusual local conditions that may be producing earthquakes are injection of magma into the crust in the Rio Grande rift near Socorro and hydrocarbon recovery practices in the High Plains of southeast New Mexico. Most activity in the High Plains and Colorado Plateau seems to be occurring along old buried faults that show no surface evidence of recent movement. The Jemez lineament, defined by a line of Pliocene and Pleistocene volcanoes through the southern part of the Colorado Plateau, across the Rio Grande rift, and into the northern High Plains, has seismic activity over much of its extent.
Canadian Cities as Regional Engines of Growth: Agglomeration and Amenities

Canadian regional population growth is less understood than that of the United States. In both countries, certain regions have persistent population growth. Yet, unlike U.S. trends of amenity-driven migration away from historic urban centres, Canadian growth is more urban centric. This study assesses whether agglomeration economies in the few major Canadian metropolitan areas lead to population growth in or near these cities rather than the more-dispersed U.S. patterns. The results suggest that disparities such as the concentration of Canadians along its southern border may explain migration patterns, indicating that key differences in initial conditions may produce different outcomes between the two countries.
Development of Android-Based Learning Media in Indonesia: A Systematic Literature Review

This research aims to examine the overall research on developing Android-based facilities in Indonesia. The research method used is the Systematic Literature Review to read 68 documents obtained from journals accredited by the Ministry of Education, Culture, Research and Technology of Indonesia with the keyword "android". The study results show that junior high schools are the most targeted, and the most studied subject is mathematics to support 21st-century skills, preparing Indonesia's golden generation in 2045. Furthermore, the learning media developed are not limited to the validation and testing stages but has to reach the testing stage effectiveness and dissemination.
Assessment of Surface Water Quality of the Nile River at Damietta Branch, Egypt

Nile River is subjected to many sources of pollution from municipal wastewater, agriculture, and industry, but little information is available on the quality of the river's water. This study aimed to assess the water quality of the Nile River at the Damietta Branch. Water samples were collected from the Damietta branch, the physico-chemical parameters and some heavy metals were analyzed which includes; temperature, pH, Turbidity, EC, TDS, alkalinity, total hardness, Ca +2 and Mg +2 hardness, chlorides, sulfates, and aluminum, ammonia, nitrite, nitrate, iron, manganese, and silica. The results indicated that, the turbidity value was 7.81 NTU, while temperature, pH, EC, and TDS were 23ºC, 8.03, 403.75 µmohs/cm, and 266.25 mg/l, respectively. The concentrations of alkalinity, total hardness, Ca +2 and Mg +2 hardness were 142, 131.5, 82.5, and 49 mg/l, respectively. While chlorides, sulfates, and aluminum concentrations were 27, 34.25, and 0.063 mg/l, respectively; ammonia, nitrite, and nitrate concentrations were 0.13, 0.083, and 0.59 mg/l, respectively. Iron, manganese, and silica concentrations were 0.058, 0.05, and 1.3 mg/l, respectively. Results from Water Quality Index (WQI) reveal that Nile River waters were generally categorized as poor quality or unfit for drinking purposes leading to presence of high pollution in the river. Water sample with Pollution Index observed that heavy metals concentrations had moderately affected except Cu +2 , Co +2 , and Zn +2 were not detected in raw Nile River water. Perhaps, new recent trends of treatment have to be designed so as to decrease the pollution load of the rivers.
Relativistic laser plasma dynamics with ultrathin foils

This thesis investigated the fundamental interaction processes of laser pulses of relativistic intensity interacting with dense plasmas, created from ultrathin foils. These processes include, ion and electron acceleration and the emission of coherent, high energy XUV radiation. They were investigated with respect to their parametric dependencies and optimization, and important new effects arising out this work were examined. This thesis shows how the laser-plasma interaction significantly differs for different experimental parameters, namely, the stochiometry and thickness of the target, the laser parameters and the properties of the plasma boundary. The resulting impact on the ion and electron acceleration, as well as, on the emitted XUV radiation were measured and correlations for different parameter ranges were found from which differences in underlying mechanisms were obtained. An unexpected acceleration of the heavy ions was discovered using ultrathin foils made of heavy elements, thus revealing a new acceleration mechanism. This mechanism enables an acceleration of heavy ions to kinetic energies of up to 1 MeV/u2 for a laser intensity of 7 × 1019 W/cm2. In this work, a detailed analysis and discussion of this effect and the underlying charge state to kinetic energy scaling is presented. The experiments tested a number of theoretical suggestions: an enhancement of the relativistic electron emission and ion charge transfer processes with the use of double foil targets, and relativistic backscattering of a second laser pulse from a laser-accelerated electron bunch. This thesis also investigated how the pre-plasma can be manipulated in a controlled way by applying a strong prepulse. It will be shown that this changes the electron dynamics and this causes a significant suppression of certain laser-plasma processes, while other processes can be enhanced. These experiments introduce a novel techniques to change the spectral characteristics in controllable way. This could be of great value for future laser-plasma applications and for a further fundamental investigation of the interaction processes between light pulses and dense plasmas. 2 u is the atomic mass unit
Comparative Modeling of Infrared Fiber Lasers

The modeling and design of fiber lasers facilitate the process of their practical realization. Of particular interest during the last few years is the development of lanthanide ion-doped fiber lasers that operate at wavelengths exceeding 2000 nm. There are two main host glass materials considered for this purpose, namely fluoride and chalcogenide glasses. Therefore, this study concerned comparative modeling of fiber lasers operating within the infrared wavelength region beyond 2000 nm. In particular, the convergence properties of selected algorithms, implemented within various software environments, were studied with a specific focus on the central processing unit (CPU) time and calculation residual. Two representative fiber laser cavities were considered: One was based on a chalcogenide–selenide glass step-index fiber doped with trivalent dysprosium ions, whereas the other was a fluoride step-index fiber doped with trivalent erbium ions. The practical calculation accuracy was also assessed by comparing directly the results obtained from the different models.
A New Spatial Compression Algorithm for Colored and Grayscale Images

In this paper a new spatial lossy compression algorithm for colored and grayscale images is presented. It exploits the inter-pixel and the psycho-visual data redundancies in images. The proposed system starts by dividing the target image into non-overlapping sub-blocks. For each sub-block, the average of the pixels' values is calculated and then compared with each of the block's pixel values. Based on a previously determined error value, the pixels in the block are either replaced by the average value or kept unchanged. Run-Length coding scheme is applied on the new image to harvest the inter-pixel redundancy. After applying the proposed algorithm on several test images, a promising quality vs. compression ratio results are achieved.