Miracle-dz/UniFAR-FTUs huggingface dataset:
Considering the effects of operating lease capitalization on key financial ratios

La normativa contable internacional actual no prescribe la capitalizacion de los arrendamientos operativos. Sin embargo, esto puede sufrir cambios a tenor de la posible publicacion de la nueva propuesta del IASB. Destacadas empresas espanolas han ejercido una fuerte presion a favor del retraso o la cancelacion de dicha propuesta. En este trabajo se evalua el potencial impacto que se deriva de la capitalizacion de contratos de arrendamiento operativo. Para nuestro analisis nos hemos basado en el constructive capitalization method si bien tambien hemos realizado las pruebas con el factor method. Los resultados muestran como el impacto en los ratios fi nancieros es estadisticamente signifi cativo. Cuando se considera el sector, comercio minorista y la energia se revelan como los mas afectados. Tambien encontramos una relacion positiva entre el tamano, variacion del ratio y la pertenencia al sector de comercio minorista. Los resultados dan respuesta a la pregunta de por que las empresas espanolas se muestran contrarias a esta propuesta. Este estudio es una investigacion ex ante y no puede ir mas alla del analisis de los efectos de esta nueva norma
Fragilities Caused by Dosage Imbalance in Regulation of the Budding Yeast Cell Cycle

Cells can maintain their functions despite fluctuations in intracellular parameters, such as protein activities and gene expression levels. This commonly observed biological property of cells is called robustness. On the other hand, these parameters have different limitations, each reflecting the property of the subsystem containing the parameter. The budding yeast cell cycle is quite fragile upon overexpression of CDC14, but is robust upon overexpression of ESP1. The gene products of both CDC14 and ESP1 are regulated by 1∶1 binding with their inhibitors (Net1 and Pds1), and a mathematical model predicts the extreme fragility of the cell cycle upon overexpression of CDC14 and ESP1 caused by dosage imbalance between these genes. However, it has not been experimentally shown that dosage imbalance causes fragility of the cell cycle. In this study, we measured the quantitative genetic interactions of these genes by performing combinatorial “genetic tug-of-war” experiments. We first showed experimental evidence that dosage imbalance between CDC14 and NET1 causes fragility. We also showed that fragility arising from dosage imbalance between ESP1 and PDS1 is masked by CDH1 and CLB2. The masking function of CLB2 was stabilization of Pds1 by its phosphorylation. We finally modified Chen's model according to our findings. We thus propose that dosage imbalance causes fragility in biological systems.
Existence of Asymptotic Expansions in Noncommutative Quantum Field Theories

Starting from the complete Mellin representation of Feynman amplitudes for noncommutative vulcanized scalar quantum field theory, introduced in a previous publication, we generalize to this theory the study of asymptotic behaviours under scaling of arbitrary subsets of external invariants of any Feynman amplitude. This is accomplished for both convergent and renormalized amplitudes.
Brain Representation of Active and Passive Movements

During active and passive (driven by a torque motor) flexion and extension of the right elbow, regional cerebral blood flow (rCBF) was measured in six healthy, male volunteers using positron emission tomography and the standard H2(15)O injection technique. During active as well as during passive movements of the right elbow there were strong increases in rCBF, identical in location, amount, and extent in the contralateral sensorimotor cortex. There were activations during both conditions in the supplementary motor area (stronger and more inferior in the active condition) and inferior parietal cortex (on the convexity during active movements and in the depth of the central sulcus during passive movements). During active movements only, activations of the basal ganglia and the cingulate gyrus were found. Brain activations during motor tasks are largely related to the processing of afferent information.
Ontology-based modeling of structural knowledge for modular mechanical products

Although importance of knowledge sharing among designers has been widely recognized, the knowledge about structure, functionality and behavior in the modular mechanical product design is often scattered across technical domain. In this paper, aiming at capturing structural knowledge, the knowledge externalization framework for modular mechanical product is developed based on modular structural ontology which provides fundamental concepts for capturing the target domain and a common vocabulary for description of modular structure knowledge. Finally, the methodology discussed in the paper is implemented with the semantic web technologies and a case of modular design for machine tool structure.
A higher level language for micro-programming

There are many reasons why microprogramming has become an essential architectural attribute in contemporary computers. It provides certain well-known design and manufacturing advantages. It also facilitates the emulation of other machine languages. It gives the user the opportunity to tailor instruction sets to suit his application environment. However, a number of difficulties arise when the user attempts to exploit the potential of microprogramming. When microprograms are stored in Read-Only Memories (ROM's), the advantage of dynamic modification of control information is lost at the microprogram level. Recent trends towards writable stores will obviate this disadvantage. Also, microinstruction coding (microcoding) of computers using horizontal or minimally encoded formats becomes a time consuming proposition. In the foregoing sections we shall briefly review some high level languages for microcoding and develop a new language that provides an efficient way for detecting and locating parallel processable independent actions for possible representation in microinstruction.
Lightweight Lemmas in λ Prolog

λProlog is known to be well-suited for expressing and implementing logics and inference systems. We show that lemmas and definitions in such logics can be implemented with a great economy of expression. The terms of the meta-language (λProlog) can be used to express the statement of a lemma, and the type checking of the metalanguage can directly implement the type checking of the lemma. The ML-style prenex polymorphism of λProlog allows easy expression of polymorphic inference rules, but a more general polymorphism would be necessary to express polymorphic lemmas directly. We discuss both the Terzo and Teyjus implementations of λProlog as well as related systems such as Elf.
Overview of the TREC 2010 Web Track

The TREC Web Track explores and evaluates Web retrieval technology over large collections of Web data. In its current incarnation, the Web Track has been active for two years. For TREC 2010, the track includes three tasks: 1) an adhoc retrieval task, 2) a diversity task, and 3) a spam task. As we did for TREC 2009, we based our experiments on the billion-page ClueWeb09 data set created by the Language Technologies Institute at Carnegie Mellon University. The TREC 2009 Web Track included a traditional adhoc retrieval task, employing topical binary relevance assessments and reporting estimated MAP as its primary effectiveness measure [4]. For TREC 2010, we modified this traditional assessment process to incorporate multiple relevance levels, which are similar in structure to the levels used in commercial Web search. This new assessment structure includes a spam/junk level, which also assisted in the evaluation of the spam task. The top two levels of the assessment structure are closely related to the homepage finding and topic distillation tasks appearing in older Web Tracks. The diversity task was introduced for TREC 2009 and continues in TREC 2010, essentially unchanged [4]. The goal of this diversity task is to return a ranked list of pages that together provide complete coverage for a query, while avoiding excessive redundancy in the result list. The adhoc and diversity tasks share topics, which were developed by NIST with the assistance of information extracted from the the logs of a commercial Web search engine [9]. Topic creation and judging attempts to reflect a mix of genuine user requirements for the topic. An analysis of last year’s results indicates that the presence of spam and other low-quality pages substantially influenced the overall results [7]. This year we provided a preliminary spam ranking of the pages in the corpus, as an aid to groups who wish to reduce the number of low-quality pages in their results. The associated spam task required groups to provide their own ranking of the corpus according to “spamminess”. Table 1 summarizes participation in the TREC 2010 Web Track. A total of 23 groups participated in the track, a slight decrease from last year, when 26 groups participated. Many of the groups participating the diversity task also participated in the adhoc task, but not vice versa. The spam task attracted only 3 participants, including one group that participated only in this task. Only one group, ICTNET, participated in all three tasks.
Consumption and Information: A Study of Consumer Behavior using Daily Data

The availability of high frequency data on expenditure and information provides an opportunity to test models of consumption decisions. This paper studies the joint dynamics of information and consumption using data at a daily frequency. I nd that spending reacts sharply to shocks to information, but in contrast to previous research ndings, this reaction fades within a very short period of time. Additionally, my data allow me to move beyond representative agent models in studying the response of individuals facing different levels of income stability. Unlike papers using aggregate data, I am able to contrast the reactions of different types of consumers. I nd that individuals who face less secure income streams cut back more than those with a secure income. I show that this behavior of consumption cannot be adequately explained by canonical consumption theories, such as the permanent income hypothesis model or the buffer stock model. I would like to thank Lars Lefgren for his advice and support. Further, I am grateful to Alan Krueger for kindly enabling me to work with the G1K data and to Jim Harter and Dennis Jacobe from the Gallup Organization for their support. I am especially indebted to Henry Farber, John Hassler, Matthew Lindquist, AndreasMüller, Zhuan Pei, Åsa Rosén, Sam Schulhofer-Wohl and Eskil Wadensjö for their comments. I have bene tted from valuable discussions with Orley Ashenfelter, José Azar, Markus Jäntti, Jan Klingelhöfer and Mark Watson. Further, I thank the seminar participants at Princeton University, Stockholm University and SOFI for their comments. I thank the Jan Wallander and Tom Hedelius' Foundation for generous nancial support. All errors are my own.
Advanced human-computer interaction in external resource annotation

This paper presents innovative multimedia annotation methods based on advanced human-computer interaction and (a)synchronous interpersonal collaboration features. They have been implemented within ERA (External Resource Annotation) framework with the scope of going beyond the existing solutions by introducing new annotation types using external resources. Thus, anyone can easily annotate the own resources with additional information such as real-time handwriting, text and animation, or even audio/video sequences stored into public data repositories, or recorded ad-hoc, in order to create value-added interactive content. ERA framework also provides an advanced rendering tool for such complex multimedia resources.
A Method of Improving SIFT Algorithm Matching Efficiency

Due to the good invariance of scale, rotation, illumination, SIFT (Scale Invariant Feature Transform) descriptor is commonly used in image matching. but its algorithm is complicated and computation time is long. To improve SIFT feature matching algorithm efficiency, the method of reducing similar measure matching cost is mentioned. Euclidean distance is replaced by the linearcombination of cityblock distance and chessboard distance, and reduce character point in calculating with results of part feature. The experimental results show that the algorithm can reduce the rate of time complexity and maintain robust quality at the same time, image matching efficiency is improved. Keywords-feature matching ; feature extraction; SIFT;
The Psychology of Morality

Five questions regarding the nature of the moral sense, the origin of conscience, the development of morality, variability in the moral sense, and the relation of morality to behavior are examined from the point of view of four theoretical approaches (psychoanalytic theory, social learning theory, cognitive-developmental theory, and evolutionary psychology). In addition, some concepts and findings from outside the four approaches are also touched upon. The moral sense is shown to be complex, comprising cognitions, feelings, and behaviors. The theoretical approaches disagree regarding the issues of whether conscience directly reflects social teaching, or is constructed by the developing individual. They also disagree on whether moral development is incremental or stagewise. Explanations of individual, gender, and cultural differences in morality differ across the four approaches. None of the approaches explains the relation of behavior to morality; rather, application of social psychological theories is suggested. Creative Commons License This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License. This article is available in Online Readings in Psychology and Culture: http://scholarworks.gvsu. edu/orpc/vol2/iss1/6
Repeatability of movement behaviour in a wild salmonid revealed by telemetry.

Movement estimates derived from sub-daily tracking of radio-tagged bull trout Salvelinus confluentus on the Columbia River, British Columbia, Canada, were used to test whether interindividual variation in behaviour was repeatable among contexts, both short- and long-term. Interindividual variation in S. confluentus behaviour was consistent across contexts. These findings emphasize the potential for telemetry as a tool in animal personality and temperament research.
KNOWLEDGE FLOW AND VALUE CREATION: INTEGRATING STRUCTURAL EMBEDDEDNESS AND KNOWLEDGE EMBEDDEDNESS IN ALLIANCE NETWORKS

Scholars in a variety of disciplines, including organizational theory, strategic management, and economics, have devoted substantial attention to the question: why are some firms more innovative than others? It has been largely accepted that when the knowledge base of an industry is both complex and expanding and the sources of expertise are widely dispersed, the locus of innovation will be found in networks of inter-organizational collaborations than individual firms. Strategy researchers have recently begun to explore how inter-firm networking affects organizational innovation performance, and reported intriguing yet conflicting findings. Drawing perspectives from strategic alliance, social networks, and technology innovation, I proposed an integrative framework to investigate the combined effects of a firm's network centrality and structural hole on organizational innovation performance. Furthermore, I examine the innovation performance both in terms of innovation rate and innovation value. I conducted a longitudinal study on a population of firms from 1990 to 1999 in pharmaceutical industry (SIC 2834). The results of the study indicate that: 1) Network centrality helps a firm to increase its rate of innovation, and structural hole helps to improve its value of innovation, while both effects are non-linear. 2) Network centrality positively moderates the relationship between structural hole and innovation value. 3) Structural hole negatively moderates the effect of network centrality on innovation rate. The joint effects suggest that firms with advantageous network positions are more capable of making wise technology selections and focusing their efforts on innovations of greater value.
Sequential data assimilation with a nonlinear quasi‐geostrophic model using Monte Carlo methods to forecast error statistics

A new sequential data assimilation method is discussed. It is based on forecasting the error statistics using Monte Carlo methods, a better alternative than solving the traditional and computationally extremely demanding approximate error covariance equation used in the extended Kalman filter. The unbounded error growth found in the extended Kalman filter, which is caused by an overly simplified closure in the error covariance equation, is completely eliminated. Open boundaries can be handled as long as the ocean model is well posed. Well-known numerical instabilities associated with the error covariance equation are avoided because storage and evolution of the error covariance matrix itself are not needed. The results are also better than what is provided by the extended Kalman filter since there is no closure problem and the quality of the forecast error statistics therefore improves. The method should be feasible also for more sophisticated primitive equation models. The computational load for reasonable accuracy is only a fraction of what is required for the extended Kalman filter and is given by the storage of, say, 100 model states for an ensemble size of 100 and thus CPU requirements of the order of the cost of 100 model integrations. The proposed method can therefore be used with realistic nonlinear ocean models on large domains on existing computers, and it is also well suited for parallel computers and clusters of workstations where each processor integrates a few members of the ensemble.
Nucleic Acids Research

By use of different restriction enzymes sensitive to internal cytosine methylation (HpaII, AvaI, HhaI) we have analysed the methylation patterns of albumin and AFP genes in tissues and cell lines with high (liver, yolk sac, hepatoma cell lines), low (fetal and neonatal kidney) or undetectable (spleen, JF1 fibroblasts) expression of either gene. We show that expression of the AFP gene is associated to the demethylation of a whole region or domain extending from -4 to +3 Kb. Moreover, demethylation of a site located at the upstream limit of this domain appears to be correlated with the commitment of the cell type to synthesize AFP. As concerns the albumin gene, we show that the domain in which demethylation is correlated with active gene transcription in hepatoma cell lines (27) has different borders than in tissue. This difference might be related to the different amounts of mRNA synthesized or to an alteration in gene regulation in tumor cells. Finally, we show that low expression of albumin and AFP genes in fetal and neonatal kidney is not correlated with domain demethylation, suggesting that the regulatory mechanisms of expression of these genes are different in kidney as compared with liver. in AFP-expressing and non-expressing tissues at various developmental stages (developing and adult liver and kidney, yolk sac, adult spleen) and in cell lines (hepatoma and fibroblastic cell lines). In parallel, the degree of methylation of some sites of the methylation domain of the albumin gene (5'-, middle and 3'-limit) was evaluated in the same tissues and cell lines. Our data shows, for the AFP gene, and confirms, for the albumin gene, the existence of a domain of methylation that is demethylated only in tissues and cell lines where the corresponding genes are highly transcribed.
Domain Name System Security and Privacy: Old Problems and New Challenges

The domain name system (DNS) is an important protocol in today's Internet operation, and is the standard naming convention between domain names, names that are easy to read, understand, and remember by humans, to IP address of Internet resources. The wealth of research activities on DNS in general and security and privacy in particular suggest that all problems in this domain are solved. Reality however is that despite the large body of literature on various aspects of DNS, there are still many challenges that need to be addressed. In this paper, we review the various activities in the research community on DNS operation, security, and privacy, and outline various challenges and open research directions that need to be tackled.
The characteristics of spread of residual charge in micro gap and PD break down

In this study, we have discussed the partial discharge (PD) degradation process of fatigue-failure-type in a micro gap under the surface discharge pattern of Polbüschel-type. Moreover a polypropylene (PP) film was used in micro gap and measured residual charge distribution on upper surface of PP film in micro gap. An artificial void model was made based on the Whitehead abc model. Ac voltage of 60 Hz at which PD degradation process of fatigue-failure-type under the surface discharge pattern of Polbüschel-type was dominant was applied to this model.
Document Image Dewarping Contest

Dewarping of documents captured with hand-held cameras in an uncontrolled environment has triggered a lot of interest in the scientiﬁc community over the last few years and many approaches have been proposed. However, there has been no comparative evaluation of different dewarping techniques so far. In an attempt to ﬁll this gap, we have organized a page dewarping contest along with CBDAR 2007. We have created a dataset of 102 documents captured with a hand-held camera and have made it freely available online. We have prepared text-line, text-zone, and ASCII text ground-truth for the documents in this dataset. Three groups participated in the contest with their methods. In this paper we present an overview of the approaches that the participants used, the evaluation measure, and the dataset used in the contest. We report the performance of all participating methods. The evaluation shows that none of the participating methods was statistically signiﬁcantly better than any other participating method.
Socially Guided XCS: Using Teaching Signals to Boost Learning

In this paper, we show how we can improve task learning by using social interaction to guide the learning process of a robot, in a Human-Robot Interaction scenario. We introduce a novel method that simultaneously learns a social reward function on the teaching signals provided by a human and uses it to bootstrap task learning. We propose a model we call the Socially Guided XCS, based on the XCS framework, and we evaluate it in simulation with respect to the standard XCS algorithm. We show that our model improves the learning speed of XCS.
Simultaneous Grasp and Motion Planning

In this work, we present an integrated approach for planning collision-free grasping motions. The proposed Grasp–RRT planner combines the three main tasks needed for grasping an object: building a feasible grasp, solving the inverse kinematics problem and searching a collision-free trajectory that brings the hand to the grasping pose. Therefore, RRT-based algorithms are used to build a tree of reachable and collisionfree configurations. During RRT-generation, grasp hypotheses are generated and approach movements toward them are computed. The quality of reachable grasping poses is evaluated via grasp wrench space analysis. We also present an extension to a dual arm planner which generates bimanual grasps together with corresponding dual arm grasping motions. The algorithms are evaluated with different setups in simulation and on the humanoid robot ARMAR-III.