Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Theory: An Information Content Perspective

1. Introduction Part I: Foundations 2. The Reporting Organization 3. Classical Foundations 4. Accounting Foundations 5. Modeling Information 6. Information Use at the Individual Level 7. The Accounting System as an Information Channel Part II: Information Content 8. Information in a Valuation Setting 9. Accounting Information in a Valuation Setting 10. Accounting and Non-accounting Information in a Valuation Setting 11. Information in a Managerial Contracting Setting 12. Additional Information in a Managerial Contracting Setting 13. Conflict among uses Part III: Comparative Advantage 14. Recognition 15. Information Content of Audited Accruals 16. Conditional Recognition 17. Inter-Temporal Accruals 18. Intra-Temporal Accruals Part IV: End Game 19. Institutional Considerations 20. Professional Opportunity and Responsibility
Implementation of spread mass model of ion hose instability in lamda

The ion-hose instability sets limits on the allowable vacuum in the DARHT-2 linear induction accelerator (2 kA, 18.6 MeV, 2 mus). Lamda is a transport code which advances the beam centroid and envelope in a linear induction accelerator from the injector to the final focus region. The code computes the effect of magnet misalignment, beam breakup instability, image- displacement instability, and gap voltage fluctuation. To support the experiments, we have implemented the SM model of ion-hose instability into Lamda. Unlike the ordinary SM ion-hose code which assumes the uniform axial magnetic field, Lamda ion-hose calculation includes varying axial magnetic field, accelerating beam, gas pressure file, varying beam radius, and elliptical beam. This paper describes the Lamda ion-hose instability code, the benchmarks against a semi-analytical SM code, and the particle-in-cell code Lsp. A prediction of ion-hose instability for a 2.5 MeV-1.4 kA beam in the DARHT-2 is also presented.
Dietary protein and exercise training in ageing

Ageing is accompanied by a progressive loss of skeletal muscle mass and strength, leading to the loss of functional capacity and an increased risk for developing chronic metabolic diseases such as diabetes. The age-related loss of skeletal muscle mass results from a chronic disruption in the balance between muscle protein synthesis and degradation. As basal muscle protein synthesis rates are likely not different between healthy young and elderly human subjects, it was proposed that muscles from older adults lack the ability to regulate the protein synthetic response to anabolic stimuli, such as food intake and physical activity. Indeed, the dose–response relationship between myofibrillar protein synthesis and the availability of essential amino acids and/or resistance exercise intensity is shifted down and to the right in elderly human subjects. This so-called ‘anabolic resistance’ represents a key factor responsible for the age-related decline in skeletal muscle mass. Interestingly, long-term resistance exercise training is effective as a therapeutic intervention to augment skeletal muscle mass, and improves functional performance in the elderly. The consumption of different types of proteins, i.e. protein hydrolysates, can have different stimulatory effects on muscle protein synthesis in the elderly, which may be due to their higher rate of digestion and absorption. Current research aims to elucidate the interactions between nutrition, exercise and the skeletal muscle adaptive response that will define more effective strategies to maximise the therapeutic benefits of lifestyle interventions in the elderly.
An improved adaptive Kalman filter for denoising fiber optic gyro drift signal

In this paper, an innovation based adaptive estimation Kalman filter (IAE-AKF) with double transitive factors is proposed for denoising the fiber optic gyroscope (FOG) signal. In this algorithm, double transitive adaptive factors are described in two stages. The transitive factor is introduced into the predicted state vector equation in stage one, where as in second stage, adaptive factor is scaled with measurement noise covariance matrix (R). These adaptive factors are developed based on the innovation sequence in adaptive Kalman filter. The predicted state error and measurement noise covariance matrix are updated by the double transitive adaptive factor in the process of iteration in stage one and two respectively. This algorithms is applied for denoising FOG signal in both static and dynamic conditions. The performance of proposed algorithm is compared with Conventional Kalman filter (CKF) and AKF with transitive factor. The precision improvement of FOG is calculated by variance and standard deviation, the predicted results revealed that the proposed algorithm is an efficient algorithm in drift denoising of FOG signal. In dynamic condition, the mean squared error (MSE) and root MSE (RMSE) values are calculated before and after denoising of FOG signal using proposed algorithm.
Subdivision technique in near-field far-field transformation for 2-D radar cross section measurement for large objects

This manuscript presents a demonstration of two-dimensional near-field far-field transformation which has the availability of target subdivision. The transformation technique can subdivide the target to be measured for the reduction of affect of amplitude approximation for Green's function. Its performance has been verified for simple shaped targets like small plate array. Here presents a more practical case where a complex shaped ship model is measured.
A high Power Factor bridgeless AC to DC half bridge converter

This paper introduces new isolated bridgeless boost-half bridge AC-DC converter. The operation of the proposed converter combines boost Power Factor Correction (PFC) rectifier with half bridge converter. The proposed converter circuit is able to achieve high input power factor without using full bridge rectifier circuit. This paper presents the circuit operation and preliminary simulation result of bridgeless half bridge converter using one transformer. This converter is verified using Matlab Simulink simulation with 240 Vrms line voltage at 56 V, 644W output condition.
A method of estimating outdoor situation for lifelog generation

We propose a method of estimating the situation in the outdoors for generating high quality lifelog. The algorithm of estimating outdoor situation is possible to distinguish and estimate several situations in the same location. This algorithm estimates situations by using a decision tree of machine learning. We do decision tree analysis by using explanatory variables such as transportation means, sensor data, and social data. Experimental results show that we can achieve high levels of accuracy which F-Measure is about 0.8 or more.
Regionalization of high-risk surgery and implications for patient travel times.

CONTEXT Given the strong volume-outcome relationships observed with many surgical procedures, restricting some procedures to hospitals exceeding a minimum volume standard is advocated. However, such regionalization policies might cause unreasonable travel burdens for surgical patients. OBJECTIVE To estimate how minimum volume standards for esophagectomy and pancreatic resection would affect how long patients must travel for these procedures. DESIGN, SETTING, AND PATIENTS Simulated trial based on Medicare claims and US road network data. All US hospitals in the 48 continental states were in the study if their surgical procedures included esophagectomy and pancreatic resection. Data from Medicare patients (N = 15,796) undergoing these 2 procedures for cancer between 1994 and 1999 were used. MAIN OUTCOME MEASURE Additional travel time for patients required to change to higher-volume centers as a result of alternative hospital volume standards (procedures per year). RESULTS With low-volume standards (1/year for pancreatectomy; 2/year for esophagectomy), approximately 15% of patients would change to higher-volume centers, with negligible effect on their travel times. Most patients would need to travel less than 30 additional minutes (74% pancreatectomy; 76% esophagectomy). Many patients already lived closer to a higher-volume hospital (25% pancreatectomy; 26% esophagectomy). Conversely, with very high-volume standards (>16/year for pancreatectomy; >19/year for esophagectomy), approximately 80% of patients would change to higher-volume centers. More than 50% of these patients would increase their travel time by more than 60 minutes. Travel times would increase most for patients living in rural areas. CONCLUSIONS Many patients travel past a higher-volume center to undergo surgery at a low-volume hospital. If not set too high, hospital volume standards could be implemented for selected operations without imposing unreasonable travel burdens on patients.
Effect of insulin during oocyte maturation in vitro on bovine early embryo development

Fertility is of central interest in the dairy production but has during the last decades declined. Increased milk yield has resulted in high pressure on the metabolism of the dairy cows that are supposed to manage the transition from dry cows to lactating cows within a few weeks around the parturition. Much indicate that metabolism and fertility are closely linked, with insulin playing a substantial part. There are many studies suggesting that the main part of gestation loss can be found during the early embryo development, a period which can be studied in vitro. The aim of this study was to test the effect of insulin during maturation in vitro and to evaluate two different fluorescent stainings on oocytes and embryos; a nuclear stain and a staining of apoptotic cells through the terminal deoxynucleotidyl transferase dUTP nick end labeling (TUNEL)-method. Bovine cumulus-oocyte-complexes (n=991) were aspirated from abattoir-derived ovaries. The oocytes were matured in vitro under different insulin-conditions (Z: 0 μg/ml L: 0.1 μg/ml H: 10 μg/ml). After maturation, oocytes were either removed for staining or fertilized and cultured in vitro to day eight after fertilization. All blastocysts were morphologically assessed at day seven and eight. Cumulus-oocyte-complexes removed before fertilization and day eight blastocysts were later stained with TUNEL- and nuclear stain for evaluation. Statistical analysis was executed on arc sinus squareroot transformed values. The effect of treatments were analysed by ANOVA. 132 matured oocytes and 230 day eight blastocysts from eight batches were analysed. There was no significant difference between the treatments regarding oocytes cleaved 44h post fertilization (Z:0.85±0.02 L: 0.85±0.02 H: 0.89±0.03, p>0.05). Insulin tended to impair the fraction of blastocysts developed on day seven from cleaved oocytes (Z: 0.22±0.02 L: 0.17±0.02 H: 0.14±0.02, p=0.05). There was a tendency for insulin treated groups to have more of the earlier development stages and also less blastocysts of high quality grades when morphologically assessed at day eight compared to control group. The difference was significant when comparing treated groups together versus the control group (p<0.05). There was no significant difference in apoptotic cells in the blastocysts (Z: 0.021±0.003 L: 0.026±0.003 H: 0.028±0.003) nor in apoptotic cells in the outer two layers of the cumulus-complexes (Z: 0.052±0.025 L: 0.039±0.016 H: 0.077±0.044). In this study, insulin during oocyte maturation in vitro impaired the blastocyst development both regarding fraction, stage and grade at day seven and eight. The TUNEL-kit evaluated did not work satisfactory for staining of embryos and cumulus-oocyte-complexes with multiple cell-layers. The nuclear staining tested however, seem to be a good candidate for staining of blastocysts and cumulus-oocyte-complexes with a limited amount of cell-layers. The stain is easy to use and further did not bleach after several weeks of storage.
Optimization of downtilts adjustment combining joint transmission and 3D beamforming in 3D MIMO

This paper mainly proposes a downtilts adjustment scheme combining joint transmission (JT) and 3-dimension (3D) beamforming in 3D multiple-input multiple-output (MIMO) communication systems, under the new typical scenario in the 3rd generation partnership project (3GPP) which is defined as urban macro cell with one high-rise per sector (3D UMa-H). In our proposed scheme, the specific downtilts adjustment for cellcenter users and cell-edge users are realized through dynamic vertical beamforming. Moreover, the cell-center users are served by 3D beamforming, while the cell-edge users are served by JT and 3D beamforming, which facilitate to maximize both cell-center users' and cell-edge users' throughput. To achieve accurate performance evaluation, 3D spatial channel model (3D SCM) and 2-dimension (2D) planar antenna array structure are also considered in our system-level simulation. Simulation results show that our proposed scheme can achieve about 35% gain on cell average spectral efficiency and 42% gain on cell edge user spectral efficiency compared to traditional 2D MIMO without JT.
Introducing employee social identification to customer satisfaction research: a hotel industry study

Purpose – The purpose of this paper is to address the concept of linkage research and propose the addition of social identity theory as an important consideration in managing employee‐customer interactions and customer satisfaction.Design/methodology/approach – Following the creation of a conceptual model, this study used an employee questionnaire based on the incorporation of service climate (SERV*OR) and employee identification factors. A total of 314 individual surveys were collected from four hotels in Australia. Hierarchical regression analysis was conducted to determine the effects that demographic factors, service climate and different levels of employee identification would have on predictions of customer satisfaction.Findings – Service climate factors most closely linked to customer‐centric organizational practices were the significant predictors of customer satisfaction perceptions, as was employee identification at the superordinate (company) level.Practical implications – The framework propose.
Variations in UDP-N-acetylglucosamine and UDP-N-acetylmuramyl-pentapeptide pools in Escherichia coli after inhibition of protein synthesis

The pool levels of the nucleotide precursors of peptidoglycan were analyzed after inhibition of protein synthesis in various Escherichia coli strains. In all cases UDP-N-acetylglucosamine (UDP-GlcNAc) and UDP-N-acetylmuramyl-pentapeptide (UDP-MurNAc-pentapeptide) cell pools increased upon treatment with chloramphenicol or tetracycline. Similar results were observed after the treatment of K-12 strains with valine. Since the intermediate nucleotide precursors did not accumulate after the arrest of protein synthesis and since a feedback mechanism was unlikely, the increases of the UDP-MurNAc-pentapeptide pool appeared as a consequence of that of the UDP-GlcNAc pool by the unrestricted functioning of the intermediate steps of the pathway. The highest increase (sixfold) of UDP-GlcNAc was observed with strain K-12 HfrH growing in minimal medium and treated with chloramphenicol. When a pair of isogenic Rel+ and Rel- strains were considered, both the UDP-GlcNAc and UDP-MurNAc-pentapeptide pools increased upon treatment with chloramphenicol or valine. However, the UDP-GlcNAc pool of the Rel+ strain was at a high natural level, which increased only moderately (20%) after the addition of valine. The increase of the UDP-GlcNAc pool after the various treatments could be due to an effect on some upstream step by an unknown mechanism. The possible correlations of the variations of the precursor pools with the rate of synthesis and extent of cross-linking of peptidoglycan were also considered.
Improving the Software Fault Localization Process through Testability Information

When failures occur during software testing, automated software fault localization helps to diagnose their root causes and identify the defective components of a program to support debugging. Diagnosis is carried out by selecting test cases in such way that their pass or fail information will narrow down the set of fault candidates, and, eventually, pinpoint the root cause. An essential ingredient of effective and efficient fault localization is the knowledge about the intermittency of occurring failures, i.e., the rate at which defective components of a program will exhibit failures. In current fault localization processes, intermittency is either ignored completely, or merely estimated a posteriori as part of the diagnosis. In this paper, we study the reduction in testing and diagnosis effort when intermittency is known a priori. We deduce intermittency from testability, following the propagation-infection-execution (PIE) approach. Experiments with synthetic and real programs suggest significant improvement in the combined testing and diagnosis process. When compared to the next best technique, testability-based intermittency information reduces the average number of tests required to reach the same diagnosis quality by 55%, and provides an effort reduction for fault localization of 30% for the same testing effort.
Polymer Gap Adapter for Contactless, Robust, and Fast Measurements at 220–325 GHz

Radiation leakages are a considerable problem when measuring waveguide structures at high frequencies. In order to maintain good electrical contact, flanges need to be tightly and evenly screwed to the device under test. This can be a time-consuming operation, especially with repeated measurements. We present a metamaterial-based adapter, which prohibits leakage even in the presence of gaps at the interconnects. This so-called gap adapter has been fabricated from a metallized polymer (SU8). The reflection coefficient is below -20 dB throughout the band for a 50-μm gap on both sides of the gap adapter. In comparison, a conventional waveguide with a 50-μm gap on both sides has a reflection coefficient of -10 dB. The gap adapter can be used to perform fast measurements, since the normal flange screws are redundant. We compare the SU8 gap adapter with a Si version and to a smooth metal waveguide reference disc. The SU8 gap adapter performed better than the Si version and much better than the waveguide disc in all test cases. SU8 gap adapters were used to measure on a waveguide component. The SU8 gap adapters with 50-μm gaps performed comparable with the waveguide component with the flange screws carefully tightened. The polymer also makes the gap adapter mechanically robust and easy to mass fabricate.
Evaluation of a Generic Brief Acculturation Scale in a Sample of Male Enlisted Naval Personnel

This study examined the reliability and validity of the 3-item Generic Brief Acculturation Scale (GBAS). The GBAS was administered as a part of a larger Navy Health Behavior Survey of male enlisted personnel deployed on aircraft carriers. Analyses are reported here for the subsample for whom English was a second language (n = 529, 15% of original sample). Generic Brief Acculturation Scale reliability was assessed with internal consistency. Validity was assessed using t test and correlation. Results supported reliability and validity: Cronbach α was . 81, mean GBAS scores for US-born participants were significantly higher than that for foreign born (P < .05), and GBAS scores were positively correlated with generation (r = 0.34). Additional research with civilian populations is needed, but these findings suggest that the GBAS could be useful either as a quick screen in clinical practice to determine when a translator may be needed or to guide decision making regarding health promotion programming.
Analysis of Georeferenced Building Data for the Identification and Evaluation of Thermal Microgrids

Retrofitting the existing building stock is among the most important objectives and imperative to meet societal goals to reduce primary energy demand and anthropogenic greenhouse gas emissions. District heating systems have proven to supply heat for buildings both energy and cost efficiently. Thermal microgrids (TMGs) can be understood as a subcategory of district heating systems: small scale, bidirectional, and potentially fed by different thermal sources. Given a suitable combination of loads, the number of and distance between buildings, they can offer economic and environmental advantages compared to the supply by individual heating systems per building. We present a novel method using data analysis techniques on georeferenced building stock data to identify suitable configurations of buildings that yield a cost-efficient TMG. For the identification, both semantic and spatial data from a database are combined using fuzzy logics and cost-benefit analysis. We apply the method using a case study featuring a database of 306 buildings potentially to be retrofitted. As a result, we can identify nine groups of 25 buildings that would form a microgrid featuring up to 17.4% cost benefits compared to an individual heat supply. This would save approximately 30% of the building-induced CO2 emission of the community.
A novel current reference in 45nm cmos technology

In this paper a novel CMOS temperature and supply voltage independent current reference has been proposed. This design is based on subtraction of two scaled version PTAT (proportional to temperature) currents to get temperature independent current reference. Implemented in 45nm CMOS technology and simulated with Spectre. Simulation results shows that the proposed current reference achieves temperature coefficient of 22ppm/°C against temperature variation of −4O°C–120°C and line sensitivity of 337ppm/V against supply variation of 0.6–1.8V, while consuming 135uW from 1.8V supply and occupying 5184um2.
Standardised herbal extract of chlorogenic acid from leaves of Etlingera elatior (Zingiberaceae)

Background: Chlorogenic acid (CGA) or 5-caffeoylquinic acid, was found to be the dominant phenolic compound in leaves of Etlingera elatior (Zingiberaceae). The CGA content of E. elatior leaves was significantly higher than flowers of Lonicera japonica (honeysuckle), the commercial source. In this study, a protocol to produce a standardised herbal CGA extract from leaves of E. elatior using column chromatography was developed. Materials and Methods: Freeze-dried leaves of E. elatior were extracted with 30% ethanol, and sequentially fractionated using Diaion HP-20 and Sephadex LH-20. Results: The CGA fractions, which yielded extracts of 10% and 40% w/w purity, possessed antioxidant, tyrosinase inhibition, and antibacterial properties. The entire fractionation process took only 6.5 hours, using gravity flow. From 50 g of leaves, the final yield of CGA extract was 0.2 g (0.4%). The CGA content of the standardised herbal extract from leaves of E. elatior (40%) is 1.6 times that of commercial extracts from honeysuckle flowers (25%). Conclusion: With high CGA content, the standardised herbal extract has a great potential to be developed into functional food and other health products. Leaves of E. elatior, which currently have no economic value, could serve as an alternative source of CGA. Leaves are large, available in abundance, and harvesting is non-destructive to the plants.