Miracle-dz/UniFAR-FTUs huggingface dataset:
Methodological provision for the assessment of audit risk during the audit of tax reporting

The problematics and the goal of the research: The lack of theoretical foundations as well as the practical necessity for organizations to create a methodology for assessing the audit risk in carrying out the audit of tax reporting, determined the research objective: the development of theoretical and practical recommendations regarding the methodological provision for the assessment of audit risks as well as the methodology for establishing the relationship between the adequate tax reporting and the managerial decisions of owners on the basis of tax audit results. Methods used: a method based on the theory of fuzzy sets and the basics of the theory of information asymmetry. Results achieved: the development of a methodology for assessing an audit risk in carrying out the audit of tax reporting and establishment of relationship between the theory of information asymmetry and the effectiveness of the users' managerial decisions. The conclusions of the research: practical implementation of the methodology in organizations with different taxation systems has proved the relationship between the theory of information asymmetry and optimization of the users' managerial decisions. The practical benefits from the obtained results make it possible to increase the efficiency of organizations' activities and to confirm to the tax authorities the timeliness of the calculation and payment of taxes. These methods are the basis for the development of a theory for assessing audit risks in carrying out tax audits Keywords: methodological provision, qualitative assessment, audit risk, tax audit, tax reporting, asymmetric information.
Syddansk Universitet Relations between task delegation and job satisfaction in general practice a systematic literature

Background: It has for years been discussed whether practice staff should be involved in patient care in general practice to a higher extent. The research concerning task delegation within general practice is generally increasing, but the literature focusing on its influence on general practitioners' and their staff’s job satisfaction appears to be sparse even though job satisfaction is acknowledged as an important factor associated with both patient satisfaction and medical quality of care. Therefore, the overall aim of this study was 1) to review the current research on the relation between task delegation and general practitioners' and their staff’s job satisfaction and, additionally, 2) to review the evidence of possible explanations for this relation. Methods: A systematic literature review. We searched the four databases PubMed, Cinahl, Embase, and Scopus systematically. The immediate relevance of the retrieved articles was evaluated by title and abstract by the first author, and papers that seemed to meet the aim of the review were then fully read by first author and last author independently judging the eligibility of content. Results: We included four studies in the review. They explored views and attitudes of the staff, encompassing nurses as well as practice managers. Only one of the included studies also explored general practitioners' views and attitudes, hence making it impossible to establish any syntheses on this relation. According to the studies, the staff’s overall attitude towards task delegation was positive and led to increased job satisfaction, probably because task delegation comprised a high degree of work autonomy. Conclusions: The few studies included in our review suggest that task delegation within general practice may be seen by the staff as an overall positive issue contributing to their job satisfaction, primarily due to perceived autonomy in the work. However, because of the small sample size comprising only qualitative studies, and due to the heterogeneity of these studies, we cannot draw unambiguous conclusions although we point towards tendencies.
Capacity Management for Contract Manufacturing

Contract manufacturers sell capacity under different terms to different buyers. In a common practice, the supplier offers a market standard price and lead-time combination for products listed in its catalog. At the same time, it strikes contracts with some high-volume customers who require recurring delivery of a custom product at a short notice, usually timed to meet the buyer's production schedule. Whereas the manufacturer is obligated to satisfy demand from these customers, it can dynamically choose which transactional orders to accept. In this paper, we analyze two scenarios. In the first scenario, the manufacturer produces contractual orders on a make-to-order basis, and in the second, it maintains finished goods inventory for such orders. At each decision epoch, the manufacturer decides which transactional orders to accept to maximize its long-run expected profit. When contractual items are made to stock, the manufacturer also chooses how much extra capacity to allocate to contractual items, over and above what is needed to meet realized demand. We establish the structure of the optimal policies and propose scalable heuristics when optimal policies are hard to compute/implement. Our models are then used to study the effect of demand variability on the optimal profit. We also show how the amount of capacity available, relative to demand, changes the desirability of serving either transactional-only or both markets.
benzoporphyrin derivative monoacid ring photodynamic therapy and pulsed dye laser for port wine stain

Background—Pulsed dye laser (PDL) is a commonly utilized treatment for port wine stain birthmarks (PWS) in the United States; however, results are variable and few patients achieve complete removal. Photodynamic therapy (PDT) is commonly used in China, but treatment associated photosensitivity lasts several weeks and scarring may occur. We propose an alternative treatment option, combined PDT+PDL and performed a proof-of-concept preliminary clinical trial. Methods—Subjects with non-facial PWS were studied. Each subject had four test sites: control, PDL alone, PDT alone (benzoporphyrin derivative monoacid ring A photosensitizer with 576 nm light), and PDT+PDL. Radiant exposure time for PDT was increased in increments of 15 J/cm2. Authors evaluated photographs and chromametric measurements before and 12 weeks posttreatment. Results—No serious adverse events were reported; epidermal changes were mild and self-limited. No clinical blanching was noted in control or PDT-alone sites. At PDT radiant exposures of 15 and 30 J/cm2, equivalent purpura and blanching was observed at PDL and PDT+PDL sites. At PDT radiant exposures over 30 J/cm2, greater purpura was noted at PDT+PDL sites as compared to PDL alone. Starting at 75 J/cm2, improved blanching was noted at PDT+PDL sites. Conclusions—Preliminary results indicate that PDT+PDL is safe and may offer improved PWS treatment efficacy. Additional studies are warranted. © 2009 Elsevier B.V. All rights reserved. Corresponding Author: Kristen M. Kelly, M.D., 1002 Health Sciences Road East, Irvine, CA 92612, Telephone: (949) 824-7997, Fax: (949) 824-2726, KMKelly@uci.edu. Publisher's Disclaimer: This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final citable form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain. NIH Public Access Author Manuscript Photodiagnosis Photodyn Ther. Author manuscript; available in PMC 2010 November 12. Published in final edited form as: Photodiagnosis Photodyn Ther. 2009 ; 6(3-4): 195–199. doi:10.1016/j.pdpdt. 2009.10. 002. N IH PA Athor M anscript N IH PA Athor M anscript N IH PA Athor M anscript
End-to-end spoofing detection with raw waveform CLDNNS

Albeit recent progress in speaker verification generates powerful models, malicious attacks in the form of spoofed speech, are generally not coped with. Recent results in ASVSpoof2015 and BTAS2016 challenges indicate that spoof-aware features are a possible solution to this problem. Most successful methods in both challenges focus on spoof-aware features, rather than focusing on a powerful classifier. In this paper we present a novel raw waveform based deep model for spoofing detection, which jointly acts as a feature extractor and classifier, thus allowing it to directly classify speech signals. This approach can be considered as an end-to-end classifier, which removes the need for any pre- or post-processing on the data, making training and evaluation a streamlined process, consuming less time than other neural-network based approaches. The experiments on the BTAS2016 dataset show that the system performance is significantly improved by the proposed raw waveform convolutional long short term neural network (CLDNN), from the previous best published 1.26% half total error rate (HTER) to the current 0.82% HTER. Moreover it shows that the proposed system also performs well under the unknown (RE-PH2-PH3,RE-LPPH2-PH3) conditions.
Patterns of therapeutic alliance: rupture-repair episodes in prolonged exposure for posttraumatic stress disorder.

OBJECTIVE To better understand the role of therapeutic alliance in posttraumatic stress disorder (PTSD) treatment, we examined patterns of and shifts in alliance. First, we identified individuals with repaired ruptures, unrepaired ruptures, and no ruptures in alliance. Then, we explored group differences in these alliance events for clients with common clinical correlates (i.e., co-occurring depression and childhood abuse history) and whether or not the presence of these events influenced treatment outcome. METHOD At pretreatment, clients (N = 116)-76.1% female, 66% Caucasian, age M = 36.7 years (SD = 11.3)--completed measures assessing PTSD diagnosis and severity (PTSD Symptom Scale Interview and Self-Report), depression diagnosis and severity (Structured Clinical Interview for DSM-IV and Beck Depression Inventory), and trauma history. During 10 weeks of prolonged exposure therapy, alliance (California Psychotherapy Alliance Scale) measures were completed. At posttreatment, PTSD and depression were reassessed. RESULTS Ruptures in alliance were quite common (46%). No significant differences emerged in the frequency of repaired ruptures, unrepaired ruptures, or no ruptures between those with and without co-occurring major depressive disorder, χ²(2, N = 82) = 2.69, p = . 26, or those with and without a history of childhood abuse, χ²(2, N = 81) = 0.57, p = . 75. Unrepaired ruptures predicted worse treatment outcome (β = .44, p = .001). CONCLUSIONS The current study underscores the importance of attending to discontinuities in alliance throughout treatment.
Signal localization: a new approach in signal discovery

A new approach for statistical association signal identification is developed in this paper. We consider a strategy for nonprecise signal identification by extending the well‐known signal detection and signal identification methods applicable to the multiple testing problem. Collection of statistical instruments under the presented approach is much broader than under the traditional signal identification methods, allowing more efficient signal discovery. Further assessments of maximal value and average statistics in signal discovery are improved. While our method does not attempt to detect individual predictors, it instead detects sets of predictors that are jointly associated with the outcome. Therefore, an important application would be in genome wide association study (GWAS), where it can be used to detect genes which influence the phenotype but do not contain any individually significant single nucleotide polymorphism (SNP). We compare power of the signal identification method based on extremes of single p‐values with the signal localization method based on average statistics for logarithms of p‐values. A simulation analysis informs the application of signal localization using the average statistics for wide signals discovery in Gaussian white noise process. We apply average statistics and the localization method to GWAS to discover better gene influences of regulating loci in a Chinese cohort developed for risk of nasopharyngeal carcinoma (NPC).
Personal Identification by Integrating a Number of Features from Iris and Periocular Region Using AdaBoost S hintaro

A personal identification method has been developed for searching for a specific person among other people that fuses iris and periocular features using AdaBoost. It effectively integrates scores for many features using an AdaBoost configuration in which feature selection corresponds to weak classifier selection. We found three interesting facts of evaluation. First, evaluation using up to eight features showed that identification accuracy increased with the number of features used. The lowest equal error rate (EER) was 1.3% when eight features were used, and the highest identification rate was 94.1% when eight features were used. Second, the advantage of the proposed method over a weighted sum method increased with the number of features used. The difference in EER was 1.1% when eight features were used due to the generation of a nonlinear decision boundary, and the difference in the identification rate was 1.8% when eight features were used, again due to the generation of a nonlinear decision boundary. Finally, using an effective combination of information from both eyes further improved the accuracy (the difference in EER between the four-feature case and the eight-feature case was 0.7%, and the difference in identification rate between the four-feature case and the eight-feature case was 4.6%).
Immobilization of Proteins in PolyStyrene-Divinylbenzene Matrices : Functional Properties and Applications

Supports based on poly-styrene-divinylbenzene (PSD) are commercially available since a long time ago. However, they are not commonly used as enzyme immobilization matrices. The main reason for this lies in the negative effect of the very hydrophobic surface on enzyme stability that produces the instantaneous enzyme inactivation in many instances. However, they have recently regained some impact on enzyme immobilization. They are easy to modify, and have been prepared with different modifiers. We will pay special attention to the coating of these supports with ionic liquids, which permits to have the ionic liquid phase anchored to the solid and modulate the enzyme properties without risk of losing these expensive and potentially toxic compounds. Thus, this review will present the covalent or physical immobilization of enzymes on PSD supports, submitted to different modifications. Moreover, lipases immobilized via interfacial activation on some naked PSD supports have shown some unexpected improvement in their catalytic properties, with uses in reactions like hydrolysis, esterification or transesterification.
A 76 GHz Folded Reflector Antenna for True Ground Speed Measurement

A 76 GHz multibeam folded reflector antenna for true ground speed measurement applications is presented. The antenna radiates four independent beams with 30◦ radiation angle. Antenna far and near field measurement results are given. 3dB-width of the antenna beams is between 3.2◦ and 3.9◦. The antenna was used in a continuous wave doppler radar sensor. Results of the measured velocity and slip angle during a counterclockwise circular driving are presented.
Evaluating Task-Technology Fit and User Performance for an Electronic Health Record System

Assessing user satisfaction, acceptance and performance impacts of information systems have long traditions in information systems research. With an increasing focus on broader international adoption and implementation of electronic health records, research examining performance impact resulting from system use will play an essential role in the successful design, implementation, and efficient use of these systems. In this study, we analyse user evaluations of an electronic health record system and assess the impact on self-reported, perceived individual performance using the task-technology fit theory. Overall, user evaluations for the eight dimensions of task-technology fit considered in this study are positive.
Analysis of Pre-school Teachers’ Knowledge and Opinions about Play in Mathematics Educational Process

In this research, it was aimed to reveal the knowledge and opinions about play in pre-school teachers' mathematics educational process. The research was designed as a mixed method. The qualitative dimension of the study included the analysis and interpretation of the data obtained through a semi-structured interview form. The quantitative dimension of the research was composed of statistical analysis of the data collected by means of “Pre-school Mathematics and Play Scale’’ according to various variables. In the analysis of the data obtained from the scale in the study, one-way ANOVA was used for unrelated samples and t-Test for unrelated samples. The data obtained from semi-structured interview form were analysed using content analysis technique. It was found in the research that the pre-school teachers emphasized the play to be an effective tool in achieving concretization in mathematical teaching and supporting the activities so as to meet the children's entertainment needs. However, teachers stated that they had difficulty in finding and using plays on various topics of mathematics. Teachers were seen not to be able to distinguish between play and activity. Keywords: Pre-school, mathematics education, play
Estimation of Dependability Measures and Parameter Sensitivities of a Consecutive-$k$-out-of-$n$: F Repairable System With $(k-1)$-Step Markov Dependence by Simulation

In this paper, we present two methods, direct simulation (DS), and conditional expectation estimation (CEE), for estimating the unreliability, transient unavailability, steady unavailability, mean time to failure (MTTF), mean time between failure (MTBF), and their parameter sensitivities of consecutive-k-out-of-n: F repairable systems with (k - 1)-step Markov dependence. After an expression of the likelihood ratio estimator of parameter sensitivity is introduced, the direct estimators, and conditional expectation estimators are derived. The analytical results in a study by Lam & Ng were used to verify the algorithms presented in this paper. Numerical examples of highly reliable linear, and circular C (4, 50: F), and C (4,100: F) systems were illustrated to compare the algorithm efficiencies of DS, and CEE and CEE was found to be remarkably more efficient than DS.
Effects of exogenous phytase and xylanase, individually or in combination, and pelleting on nutrient digestibility, available energy content of wheat and performance of growing pigs fed wheat-based diets

Objective Two experiments were conducted to determine the effects of adding exogenous phytase and xylanase, individually or in combination, as well as pelleting on nutrient digestibility, available energy content of wheat and the performance of growing pigs fed wheat-based diets. Methods In Experiment 1, forty-eight barrows with an initial body weight of 35.9±0.6 kg were randomly assigned to a 2×4 factorial experiment with the main effects being feed form (pellet vs meal) and enzyme supplementation (none, 10,000 U/kg phytase, 4,000 U/kg xylanase or 10,000 U/kg phytase plus 4,000 U/kg xylanase). The basal diet contained 97.8% wheat. Pigs were placed in metabolic cages for a 7-d adaptation period followed by a 5-d total collection of feces and urine. Nutrient digestibility and available energy content were determined. Experiment 2 was conducted to evaluate the effects of pelleting and enzymes on performance of wheat for growing pigs. In this experiment, 180 growing pigs (35.2±9.0 kg BW) were allocated to 1 of 6 treatments according to a 2×3 factorial treatment arrangement with the main effects being feed form (meal vs pellet) and enzyme supplementation (0, 2,500 or 5,000 U/kg xylanase). Results In Experiment 1, there were no interactions between feed form and enzyme supplementation. Pelleting reduced the digestibility of acid detergent fiber (ADF) by 6.4 percentage units (p<0.01), increased the digestibility of energy by 0.6 percentage units (p<0.05), and tended to improve the digestibility of crude protein by 0.5 percentage units (p = 0.07) compared with diets in mash form. The addition of phytase improved the digestibility of phosphorus (p<0.01) and calcium (p<0.01) by 6.9 and 7.6 percentage units respectively compared with control group. Adding xylanase tended to increase the digestibility of crude protein by 1.0 percentage units (p = 0.09) and increased the digestibility of neutral detergent fiber (NDF) (p<0.01) compared with control group. Supplementation of the xylanase-phytase combination improved the digestibility of phosphorus (p<0.01) but impaired NDF digestibility (p<0.05) compared with adding xylanase alone. In Experiment 2, adding xylanase increased average daily gain (p<0.01) and linearly improved the feed:gain ratio (p<0.01) compared with control group. Conclusion Pelleting improved energy digestibility but decreased ADF digestibility. Adding xylanase increased crude protein digestibility and pig performance. Phytase increased the apparent total tract digestibility of phosphorus and calcium. The combination of phytase-xylanase supplementation impaired the effects of xylanase on NDF digestibility.
Liver fibrosis: histopathologic and biochemical influences on diagnostic efficacy of hepatobiliary contrast-enhanced MR imaging in staging.

PURPOSE To evaluate the diagnostic performance of gadoxetic acid-enhanced magnetic resonance (MR) imaging in the staging of liver fibrosis in patients with diffuse chronic liver diseases (CLDs) and to investigate the factors that may influence the results. MATERIALS AND METHODS With the approval of the Hospital Ethics Committee and waiver of the informed consent requirement, data in 102 patients with histologically proven liver fibrosis (classified according to the METAVIR system) of various underlying causes were retrospectively analyzed. Patients underwent 3.0-T MR imaging with gadoxetic acid. The signal intensity of the liver was defined by using region of interest measurements before contrast material injection and in the hepatobiliary phase (20 minutes after contrast material administration), and relative enhancement was calculated. Univariate and multivariate regression analyses were applied to identify variables associated with relative enhancement measurements, and the performance of relative enhancement measurements in the staging of liver fibrosis was assessed by using area under the receiver operating characteristic curve (AUC) analysis. RESULTS At analysis of the relationship between enhancement measurements and histologic parameters, the relative enhancement values correlated strongly with liver fibrosis stage (r = -0.65, P < .0001) and moderately with necroinflammatory activity grades (r = -0.41, P = .002) and the presence of iron load (r = -0.21, P = .05). In multivariate analysis, only liver fibrosis stage independently influenced relative enhancement values (P < .001). The measurements performed well in the staging of liver fibrosis, with an AUC of 0.81 for stages of F1 or greater, 0.82 for stages of F2 or greater, 0.85 for stages of F3 or greater, and 0.83 for stage F4. Increased aspartate aminotransferase, gammaglutamyl transpeptidase, and alkaline phosphatase levels were independent predictors of false-negative results. CONCLUSION The presence of hepatic fibrosis can be assessed with good discrimination by using gadoxetic acid-enhanced MR imaging, but assessment can be confounded in the setting of abnormal aspartate aminotransferase, gammaglutamyl transpeptidase, and alkaline phosphatase levels.