Miracle-dz/UniFAR-FTUs huggingface dataset:
When Bureaucrats Meet Entrepreneurs: The Design of Effective 'Public Venture Capital' Programmes

Recently public efforts to finance small high-technology firms have proliferated. We review the motivations for these efforts and make some preliminary observations about their design. We explore the underlying challenges that the financing of young growth firms poses, the ways that specialised financial intermediaries address them, and the rationales for public efforts to finance these companies. The final section makes a set of observations about the ways in which the structure of these efforts can most effectively complement private sector activity. A frequent fault in programme design is the presumption that technological criteria can be divorced from business considerations when evaluating firms. Copyright Royal Economic Society 2002
A Precursor to Muth: Tinbergen's 1932 Model of Rational Expectations

This paper describes a model, published in 1932, in which explicitly rational expectations are used to study a dynamic problem of intertemporal inventory allocation. The model is very similar to Muth (1961), except that the stochastic process in the latter is serially correlated, whereas in Tinbergen's model the disturbances are serially uncorrelated. Hence, Tinbergen was able to solve a rational expectations model thirty years before Muth's much more well known contribution. Copyright 1991 by Royal Economic Society.
Demand-Addressable Sensor Network: Toward Large-Scale Active Information Acquisition

A new type of sensor network called the demand-addressable sensor network (DASN) is proposed in this paper. The DASN actively acquires the desired information by addressing user demands and delivers the information to appropriate destinations. This is in contrast to the conventional sensor networks that simply send sensed data to users. The DASN is useful for finding the desired information in a short duration of time from a large amount of sensed data generated by a large-scale sensor network. The DASN is constructed with a demand-addressable network that integrates many on-demand reconfigurable wireless sensor networks (ODRWSN) and other existing information and communications technology systems or services, such as Google Maps and Twitter. In addition to the demand-addressing mechanism, the demand-addressable network has an in-network data combining or mashup mechanism. The mashed up data are displayed on the user terminal using an ordinary Web browser without any requirement to install a dedicated application program. The functions of the ODRWSN can be dynamically customized by injecting roles specified by the user. Thus, the user can actively get the desired information by customizing the sensor network function. The main application of the DASN is wide-area disaster site monitoring, for which the DASN features outlined above are suitable. In this paper, the concept underlying the DASN, its architecture and implementation, and experimental results are presented.
Financial Scandals: Another Clarion Call for Educational Reform— A Historical Perspective

In this paper I provide a brief review and analysis of the primary external criticisms over the last century of accounting education and selected responses by accounting professionals and academics. My objective is to demonstrate the constancy of criticism and the failure of any criticism to effect meaningful change in the delivery of accounting courses. The scandals of the late 19th century opened university doors for accountancy. I begin by examining the profession's earliest vision for accounting education and position that vision within the Progressive reform movement. For more than a century, there has been a consensus that technical knowledge is totally inadequate as the basis of accounting education, but the accounting curriculum continues to have a decidedly technical orientation. One of the themes that emerges from this historical overview is the consistency with which those calling for reform—practitioners and academicians—have repeated this message and how little effect it has had. From a histo.
Simple Sparsification Improves Sparse Denoising Autoencoders in Denoising Highly Corrupted Images

Recently Burger et al. (2012) and Xie et al. (2012) proposed to use a denoising autoencoder (DAE) for denoising noisy images. They showed that a plain, deep DAE can denoise noisy images as well as the conventional methods such as BM3D and KSVD. Both of them approached image denoising by denoising small, image patches of a larger image and combining them to form a clean image. In this setting, it is usual to use the encoder of the DAE to obtain the latent representation and subsequently apply the decoder to get the clean patch. We propose that a simple sparsification of the latent representation found by the encoder improves denoising performance, both when the DAE was trained with and without sparsity regularization. The experiments confirm that the proposed sparsification indeed helps both denoising a small image patch and denoising a larger image consisting of those patches. Furthermore, it is found out that the proposed method improves even classification performance when test samples are corrupted with noise.
Relation of triglyceride levels, fasting and nonfasting, to fatal and nonfatal coronary heart disease.

BACKGROUND It remains unclear whether hypertriglyceridemia is an independent risk factor for coronary heart disease (CHD), and whether fasting and nonfasting triglyceride (TG) levels are equally predictive. METHODS A total of 2809 (of 12 866) men randomized during 1973 through 1975 into the Multiple Risk Factor Intervention Trial with fasting and nonfasting TG levels measured at baseline were followed up for CHD incidence and death. Proportional hazards regression models were used to assess associations of fasting and nonfasting TG levels with CHD. RESULTS Average fasting and nonfasting TG levels were 187 and 284 mg/dL (2.11 and 3.21 mmol/L), respectively. Prevalence of hypertriglyceridemia (200 mg/dL [2.26 mmol/L] or more) was 31% for fasting and 61% for nonfasting. There were 175 nonfatal or fatal CHD events during 8 years and 328 CHD deaths during 25 years. Compared with TG levels less than 200 mg/dL, risk factor-adjusted hazard ratios for CHD mortality for hypertriglyceridemia were 1.24 (P =.09) for fasting and 1.26 (P =.07) for nonfasting. For nonfatal or fatal CHD, fasting and nonfasting TG levels were similarly predictive with hazard ratios of 1.64 (P =.004) for fasting and 1.46 (P =.03) for nonfasting. These associations for fasting TG levels were assessed to be underestimated by 56% because of regression dilution bias, with attenuation likely greater for nonfasting TG levels. CONCLUSIONS Greater ease of obtaining nonfasting than fasting measurements, greater prevalence of hypertriglyceridemia with nonfasting than fasting values, and similarly increased risk with each indicate that nonfasting TG levels may be more useful than fasting ones for risk stratification.
The Costs of Implementing a Unilateral One-Sided Exchange Rate Target Zone

Abstract In the aftermath of the recent financial crisis, the central banks of small open economies such as the Swiss National Bank (SNB) implemented a unilateral one-sided exchange rate target zone vis-à-vis the euro currency to counteract deflationary pressures. Recently, the SNB abandoned its minimum exchange rate regime, arguing that after having analyzed the costs and benefits of this non-standard exchange rate policy measure, it was no longer sustainable. This paper proposes a model that allows central banks and policymakers to estimate ex-ante the costs of implementing and maintaining a unilateral one-sided target zone (in terms of the expected size of foreign-exchange interventions) and to monitor these costs during the period in which it is enforced. The model also offers central banks a tool to identify the right timing for the discontinuation of a minimum exchange rate regime. An empirical application to the Swiss case shows the ex-ante estimated size of these costs and reveals that these costs might have been substantial without the abandonment of the minimum exchange rate regime, which accords with the official statements of the SNB.
HOMEMAKER PENSIONS AND LIFETIME REDISTRIBUTION

There has been considerable public debate in Canada on the merits of proposals to extend coverage under the public earnings-related pension system (the Canada and Quebec Pension Plans or C/QPP) to homemakers. This paper presents an analysis of one such proposal put forward by a Parliamentary Committee in 1983. The analysis considers both the likely costs and the redistributional impact of this homemaker pension proposal, based on a Monte Carlo lifecycle microsimulation model. The main results are first that the proposal tends to be mildly redistributive from higher to lower lifetime income groups. Secondly, the proposal is of not as much benefit to women as might be expected-it is almost equal in value to men and women. This later conclusion is the result of the fact that the homemaker pension provision was part of a package tl at also included splitting of pension credits accrued during marriage.
Adaptive, Noise-Exclusive and Assessment-Based Fuzzy Switching Median Filter For High Intensity Impulse Noise

The article proposes an adaptive, noise-exclusive and assessment-based fuzzy switching median filter for high intensity impulse noise. The filter adaptively changes the size of sliding window in accordance with noise intensity and noise-exclusive operation is performed only on noise-free pixels. These steps thus preserve the image details effectively. Judicious assessment of the previously restored pixels is made in order to use them in replacing the noisy pixels and further improve the efficiency of filter. With these possibilities, fuzzy switching median filter-based approach is also incorporated for improving the performance. Experimental results justified the efficacy of the proposed fuzzy-based filtering method qualitatively and quantitatively for twelve different highly corrupted noisy images, and showed significant improvement to existing algorithms.
Ellagitannin-rich cloudberry inhibits hepatocyte growth factor induced cell migration and phosphatidylinositol 3-kinase/AKT activation in colon carcinoma cells and tumors in Min mice

Berries have been found to inhibit colon carcinogenesis in animal models, and thus represent a potential source of compounds for prevention and treatment of colorectal cancer. The mechanistic basis for their effects is not well understood. We used human colon carcinoma cells and Min mice to investigate the effects of ellagitannin-rich cloudberry (Rubus chamaemorus) extract on cancer cell migration and underlying cell signaling. Intrinsic and hepatocyte growth factor (HGF) -induced cell motility in human HT29 and HCA7 colon carcinoma cells was assessed carrying out cell scattering and scratch wound healing assays using time-lapse microscopy. Activation of Met, AKT, and ERK in cell lines and tumors of cloudberry-fed Min mice were determined using immunoprecipitation, Western blot and immunohistochemical analyses. Cloudberry extract significantly inhibited particularly HGF-induced cancer cell migration in both cell lines. Cloudberry extract inhibited the Met receptor tyrosine phosphorylation by HGF and strongly suppressed HGF-induced AKT and ERK activation in both HT29 and HCA7 cells. Consistently, cloudberry feeding (10% w/w freeze-dried berries in diet for 10 weeks) reduced the level of active AKT and prevented phosphoMet localization at the edges in tumors of Min mice. These results indicate that cloudberry reduces tumor growth and cancer cell motility by inhibiting Met signaling and consequent activation of phosphatidylinositol 3-kinase/AKT in vitro and in tumors in vivo. As the Met receptor is recognized to be a major target in cancer treatment, our results suggest that dietary phytochemicals may have therapeutic value in reducing cancer progression and metastasis.
Perceptions of preparers and users to accounting change: a case study in an Australian university

Purpose – To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting.Design/methodology/approach – A case‐based method is adopted, through the survey of participants in one ABC implementation.Findings – A positive association was identified between successful implementation and the involvement and support of senior management, though perceptions were found to vary according to the precise role of participants in the implementation process.Research limitations/implications – The data relate to a single Australian university, so that the findings are not necessarily generalisable elsewhere.Practical implications – The alignment of the ABC system with the university's competitive strategy, continuous improvement programs and organisational culture, is important to a successful implementation.Originality/value – The study compares the perceptions of users and preparers to the implementation process and identifies significant differences between the two groups.
Spreading Telecommunications to Developing Areas in China: Telephones, the Internet and the Digital Divide

China's overall telecommunications development during the past 20 years has been remarkable, and in 2004 the nation ranks first in the world in numbers of both mobile and fixed-line telephones, and second in the number of internet users. However, the recent growth has left the country's vast population with an internal communications and digital divide among “haves” and “have nots,” with citizen access mainly separated along economic and regional lines. This article assesses the growth of the communications divide, reasons for its occurrence, and ways political, economic and technological forces are shaping the spread of China's telecommunications tools.
A meta-analysis of the response of soil moisture to experimental warming

Soil moisture is an important variable for regulating carbon, water and energy cycles of terrestrial ecosystems. However, numerous inconsistent conclusions have been reported regarding the responses of soil moisture to warming. In this study, we conducted a meta-analysis for examination of the response of soil moisture to experimental warming across global warming sites including several ecosystem types. The results showed that soil moisture decreased in response to warming treatments when compared with control treatments in most ecosystem types. The largest reduction of soil moisture was observed in forests, while intermediate reductions were observed in grassland and cropland, and they were both larger than the reductions observed in shrubland and tundra ecosystems. Increases (or no change) in soil moisture also occurred in some ecosystems. Taken together, these results showed a trend of soil drying in most ecosystems, which may have exerted profound impacts on a variety of terrestrial ecosystem processes as well as feedbacks to the climate system.
Scene from above: Retinal ganglion cell topography and spatial resolving power in the giraffe (Giraffa camelopardalis)

The giraffe (Giraffa camelopardalis) is a browser that uses its extensible tongue to selectively collect leaves during foraging. As the tallest extant terrestrial mammal, its elevated head height provides panoramic surveillance of the environment. These aspects of the giraffe's ecology and phenotype suggest that vision is of prime importance. Using Nissl‐stained retinal wholemounts and stereological methods, we quantitatively assessed the retinal specializations in the ganglion cell layer of the giraffe. The mean total number of retinal ganglion cells was 1,393,779 and their topographic distribution revealed the presence of a horizontal visual streak and a temporal area. With a mean peak of 14,271 cells/mm2, upper limits of spatial resolving power in the temporal area ranged from 25 to 27 cycles/degree. We also observed a dorsotemporal extension (anakatabatic area) that tapers toward the nasal retina giving rise to a complete dorsal arch. Using neurofilament‐200 immunohistochemistry, we also detected a dorsal arch formed by alpha ganglion cells with density peaks in the temporal (14–15 cells/mm2) and dorsonasal (10 cells/mm2) regions. As with other artiodactyls, the giraffe shares the presence of a horizontal streak and a temporal area which, respectively, improve resolution along the horizon and in the frontal visual field. The dorsal arch is related to the giraffe's head height and affords enhanced resolution in the inferior visual field. The alpha ganglion cell distribution pattern is unique to the giraffe and enhances acquisition of motion information for the control of tongue movement during foraging and the detection of predators. J. Comp. Neurol. 521:2042–2057, 2013. © 2012 Wiley Periodicals, Inc.
Worst Case Analysis of DRAM Latency in Multi-requestor Systems

As multi-core systems are becoming more popular in real-time embedded systems, strict timing requirements for accessing shared resources must be met. In particular, a detailed latency analysis for Double Data Rate Dynamic RAM (DDR DRAM) is highly desirable. Several researchers have proposed predictable memory controllers to provide guaranteed memory access latency. However, the performance of such controllers sharply decreases as DDR devices become faster and the width of memory buses is increased. In this paper, we present a novel, composable worst case analysis for DDR DRAM that provides improved latency bounds compared to existing works by explicitly modeling the DRAM state. In particular, our approach scales better with increasing number of requestors and memory speed. Benchmark evaluations show up to 62% improvement in worst case task execution time compared to a competing predictable memory controller for a system with 8 requestors.
‘Neighbourhood Effects’ and ‘City Effects’: The Entry of Newly Arrived Immigrants into the Labour Market

An important debate in current research and policy focuses on the role of urban residential segregation on the social mobility of immigrants. Much focus has been on ‘neighbourhood effects’ and on how spatial variations within the city affect individual careers. This paper adds the analysis of variations of labour market incorporation between cities. The labour market careers of one migrant cohort to Sweden are analysed, where the analysis of ‘neighbourhood effects’ and ‘city effects’ are studied jointly, using a longitudinal database and discrete-time event history analysis. The results show that labour market participation increases slowly over time and there are large variations due to migrant origin, gender and education. Both ‘neighbourhood effects’ and ‘city effects’ were significant, but whereas the former decreased over time, the ‘city effect’ was robust. Accordingly, contextual aspects of the individual city need to be included in the analysis of neighbourhood effects.
Intellectual capital disclosure by traditional US companies: a longitudinal assessment

Purpose – The paper aims to evaluate 141 publicly traded US firms in the traditional sectors of the economy to assess intellectual capital disclosure levels.Design/methodology/approach – Content analysis was conducted using 10‐K annual reports.Findings – It was found that traditional sector companies had a mean disclosure of intellectual capital of 24.227 in fiscal year 2000 and 27.709 in fiscal year 2004 (t=3.68, df = 140, p=0.01). This supported the authors hypothesis that traditional sector companies would show an increase in the level of intellectual capital disclosure in 2004 as compared to 2000. Within the total sample, 78 companies increased their intellectual capital disclosure in fiscal year 2004 as compared to fiscal year 2000 (z=−3.4756, p=0.01). Research limitations/implications – While the authors generated 121 phrases to tap the intellectual capital construct, there may be other word combinations given the differences in vocabulary between academia and the corporate world.Practical implicatio.
Cumulative Trauma Disorder Scale (CTD): Two Studies

Measures that screen for mental health in multiple traumatized populations (e.g., refugees, minorities, mental health patients, prison inmates) lack theoretical clarity that makes it difficult to develop a measure that has robust psychometrics. The paper proposes cumulative trauma disorders (CTD) model and develops a scale that measures the concept and can be used as a general mental health screening tool in such populations. The measure has been tested on two studies: on representative community sample of Iraqi refugees in Michigan and on a clinic sample of refugees. Further, the measure was used on samples of Iraqi refugee and African American adolescents, West Bank and Gaza in Palestinian territories, as well as a mental health screening tool in some centers that screen refugees and torture survivors in US. The measure has been found to have high alpha and test-retest reliability, good construct, concurrent, discriminative and predictive validity in the two main samples and on all the studies and centers that utilized it. The measure can be used as a general mental health screening tool for adult and adolescent in public health settings in different cultures, as well as for refugees, torture survivors, and highly traumatized populations.
Pricing Anomalies in the Market for Diamonds: Evidence of Conformist Behavior

"Some goods are consumed not just for their intrinsic utility but also for the impression their consumption has on others. We analyze the market for such a commodity-diamonds. We collect data on price and other attributes from the inventories of three large online retailers of diamonds. We find that people are willing to pay premiums upward of 18% for a diamond that is one-half carat rather than slightly less than a half carat and between 5% and 10% for a one-carat rather than a slightly less than one-carat stone. Since a major portion of larger gem-quality diamonds are used for engagement rings, such an outcome is consistent with Bernheim's model of conformism, where individuals try to conform to a single standard of behavior that is often established at a focal point. In this case, prospective grooms signal their desirability as a mate by the size of the diamond engagement ring they give their fiancees. " ("JEL" A1, D4) Copyright (c) 2009 Western Economic Association International.
An intelligent sensor network for distributed data rectification and process monitoring

Sensor networks are a key technology for the 21st century. Our research aims to formulate and implement a new conceptual model for the next generation of networked sensor devices, which encompasses not only intelligence in local sensor nodes such that the sensors are self validating, but also the additional capability that the sensors could be networked and communicate with one another and share information. The basic idea is to decompose the processing of monitoring and data rectification tasks and decentralize them on a federated sensor network. The proposed framework has been implemented for a chemical process unit. Experiment results demonstrated the feasibility and thus, the potential of the proposed sensor network.