Miracle-dz/UniFAR-FTUs huggingface dataset:
A Hybrid Memory Data Cube Approach for High Dimension Relations

Approaches based on inverted indexes, such as Frag-Cubing, are considered efficient in terms of runtime and main memory usage for high dimension cube computation and query. These approaches do not compute all aggregations a priori. They index information about occurrences of attributes in a manner that it is time efficient to answer multidimensional queries. As any other main memory based cube solution, Frag-Cubing is limited to main memory available, thus if the size of the cube exceeds main memory capacity, external memory is required. The challenge of using external memory is to define criteria to select which fragments of the cube should be in main memory. In this paper, we implement and test an approach that is an extension of Frag-Cubing, named H-Frag, which selects fragments of the cube, according to attribute frequencies and dimension cardinalities, to be stored in main memory. In our experiment, H-Frag outperforms Frag-Cubing in both query response time and main memory usage. A massive cube with 60 dimensions and 109 tuples was computed by H-Frag sequentially using 110 GB of RAM and 286 GB of external memory, taking 64 hours. This data cube answers complex queries in less than 40 seconds. Frag- Cubing could not compute such a cube in the same machine.
Impact of Financial Liberalization on Economic Growth in Iran: An Empirical Investigation

iii OZ iv DEDICATION v AKNOWLEDGEMENTS vi LIST OF TABLES ix LIST OF FIGURES x 1INTRODUCTION 1 2 AN ANALYSIS OF THE ECONOMY OF IRAN 5 2.1 Before the Islamic Revolution of 1979 7 2.2 Iran-Iraq War (1980-1988) 9 2.3 After the Iran-Iraq War (1989 present) 10 3 FINANCIAL REPRESSION AND RESTRICTIVE FINANCIAL POLICIES IN IRAN 12 3.1 Financial Repression 12 3.2 Restrictive Financial Policies in the Iranian Banking Sector 15 4 REVIEW OF THE LITERATURE 19 5 THEORETICAL FRAMEWORK 26 5.1 Theory of Financial Liberalization 26 5.2 Theory of Financial Development 27 5.3 Theoretical Models of Economic Growth 28 5.3.1 Solow Growth Model 29 5.3.2 Endogenous Growth Theory 30
New financial statement reporting requirements for healthcare entities and insurers

Since 2010, the Financial Accounting Standards Board issued several Accounting Standards Updates [ASUs] and other Authoritative Standards that affect Health Care Entities and Insurers, requiring them to more consistently account for and disclose their reporting of charitable and other costs. Also, in light of the main portions of Obama Care becoming effective in 2014, the FASB required such entities to more consistently and broadly disclose how they account for their bad debts, especially since the new law will limit such payments in the future. This article summarizes the provisions of the new Standards and provides examples of their application, in order to help health care entities and insurers understand the new provisions and implications.
The Dark Side of Valuation: Firms with No Earnings, No History and No Comparables

In traditional valuation models, we begin by forecasting earnings and cash flows and discount these cash flows back at an appropriate discount rate to arrive at the value of a firm or asset. This task is simpler when valuing firms with positive earnings, a long history of performance and a large number of comparable firms. In this paper, we look at valuation when one or more of these conditions does not hold. We begin by looking ways of dealing with firms with negative earnings, and note that the process will vary depending upon the reasons for the losses. In the second part of the paper, we look at how to value young firms, often a year or two from start-up, with negative earnings, small or negligible revenues and few comparables. We will argue that while estimation of cash flows and discount rates is more difficult for these firms, the fundamentals of valuation
Effect of surface structure on the interfacial adhesion of polymeric adhesive in the fabrication of optical waveguide devices

In contrast to inorganic materials, electro-optic (EO) polymers are very attractive for optical devices due to their many advantages. Typical polymeric epoxy adhesive as a cladding material for optical waveguides, also offering integrate-able photonic devices to satisfy a significant industry need. The main critical issue of epoxy adhesive in this application is adhesion strength. High adhesion strength is a critical parameter of multi layer interconnections that fragile to shocks encountered during fabrication, handling and lifetime. The strength of the adhesive joints mainly depends on the surface structure or surface roughness that controls the state of the adhesion. Therefore continuous effort is paying to improve the adhesion. The aims of this paper are to study and understand the influence of surface structure on the interfacial adhesion of polymeric adhesive. A systematic investigation is carried out to study the interfacial adhesion on different type of substrate structure, such as pure silicon, silica on silicon & thin metal layer on silicon. From this study, it can be suggested that a thin layer of silica or metal film can be used to improve the adhesion of the polymer with the substrate for the fabrication of photonic devices
Input-evaluation: A new mechanism for collecting data using games with a purpose

Collecting data through a game with a purpose (GWAP) has become a popular approach due to its numerous benefits. However, lack of diversity in game mechanisms puts some limitations on the areas of application of GWAPs. In this paper, we introduce a new two-phase mechanism for collecting data via human-based computation games. In the first phase, the players are provided with an object and asked to use that object within the domain of the game. In the second phase the players are provided with randomly selected data produced by the other players in the first phase and asked to evaluate them. A new game called “Dil Cambazı” that collects sentences containing passivized intransitive Turkish verbs using this mechanism is introduced and cases where input-evaluation mechanism is most useful are discussed.
Online service failure: diagnosing customer’s evaluation of critical incidents outcomes

The rapid propagation of the internet over the last decades has changed the way customers and service providers conducting business. This study focuses on customer’s evaluation on service encounters within an online setting and its consequences. Critical incident technique (CIT) was conducted to gain understanding of customer’s perception on ‘satisfactory’ and ‘dissatisfactory’ online service encounter and to explore the underlying antecedents of customer’s evaluation following an online service failure. A total of 26 written accounts of these critical incidents were content analysed through data obtained from interviews and open ended questionnaires sampled from online service customers. Four categories of failure have been classified: (a) unavailable service, (b) slow service, (c) systems failure and (d) other core service failure, adding another dimension to Bitner et al.’s (1990) 3-category responses to service failure. In particular, responses to technical systems failure (Category C) account for the biggest number of incidents captured in this study (46.2%). Although the majority of customers within Category B and C evaluated the recovery efforts as satisfactory, majority of others in the other categories assessed otherwise. The dynamics of these findings can help service providers to understand the underlying events or incidents that lead to customer satisfaction and dissatisfaction and eventually to improve their online service strategies.
The Financial and Tax Reporting of Firms in Financial Transitory Loss Years

I find evidence to indicate firms in a financial transitory loss year not only engage in financial reporting aggression by taking a financial bath but also simultaneously engage in tax reporting aggression by taking a tax dive. Further, I find a significantly positive association between taking a “financial bath” and a “tax dive” for firms in a financial transitory loss year. Conversely, I find evidence to suggest firms in a financial persistent loss year will neither take a bath nor a tax dive suggesting that financial reporting aggression and tax reporting aggression varies among loss firms conditioning on the probability of loss reversal.
A Novel Computational Framework to Reconstruct Gene Regulatory Networks from Gene Sets

Inference of the gene regulatory networks arises as a fundamental problem in biomedical research. It is necessary to address this problem in order to explore the complex network of biomolecule interactions and regulations in living cells. Correspondingly, a large number of computational and statistical approaches, e.g. Bayesian Networks [1], Gaussian Graphical models [2]–[3], Relevance Networks [4] etc., have been proposed towards the reverse engineering of the underlying directed and/or undirected network topology. These approaches typically rely on experimental measurements from microarray and other high-throughput platforms which are often expensive and/or unable to capture complete information underneath. In this paper, we considered the problem of reconstructing directed networks using symbol data comprised of gene sets. We hypothesized that a large network is composed of several overlapping signaling transduction events with a linear arrangement of genes in each event. Gene sets in symbol data are defined by the group of genes participating in signaling transduction events, with the order of genes randomly permuted within each set (Fig. 1). The underlying network can be reconstructed by inferring the order of genes in each gene set. With few exceptions [5][6], the existing algorithms to network reconstruction do not accommodate symbol data in the form of unordered gene sets. We proposed a computational approach developed under the Gibbs sampling framework which leads to network reconstruction by treating unordered gene sets as random variables and sampling networks from their joint distribution. We assessed the robustness of our approach by performing sensitivity analyses on gold standard networks available from DREAM initiative (http://wiki.c2b2.columbia.edu/dream). We also observed the superior performance of the Gibbs sampling approach in an exhaustive simulation study in terms of sensitivity, specificity and PPV(positive predictive value), where we compared the performance of the proposed approach with two bayesian network approaches K2 [7] and MCMC [8]. Finally, we used our algorithm to reconstruct network in breast cancer cells.
Design and Implementation of Embedded Web Server in Industrial Control Systems

In the traditional project of industry control, the field operator is the only man who watches production condition at the production spot. Enterprise administers cannot obtain real-time production status and make real-time decision if they dont reach the production spot. Because of the development of Embedded Web Server such status is being changed. The remote monitor and control mode based on Embedded Web Server provides complete exact real-time information for managers, and makes it possible to make a decision in real time. In the paper, the design and implements of Embedded Web Server are presented and the key realization technology of it is described in detail. EWS (Embedded Web Server) will effectively lower system operating cost and improve maintaining efficiency, which has wide application prospect and popularization value in industrial control systems.
Multimarket contact and sales growth: evidence from insurance

Research on pricing, profits, and firm survival has shown that multimarket contact causes mutual forbearance against competition, but has not considered the consequences of imperfect observability of competitive moves. Here, predictions are developed to explain how mutual forbearance occurs—but sometimes fails—in markets with imperfect observability. Mutual forbearance means that firms do not seek to take market share from each other through price cuts or nonprice competition, and thus that sales grow at uniform rates. Firms defect from mutual forbearance, and hence have higher sales growth, if the potential rewards are high and the likelihood of being discovered is low. This theory is tested on a panel of firms operating in the Norwegian general insurance industry. The evidence suggests that sales growth is most rapid in firms that do not meet many multimarket competitors in a given market and firms that are economically troubled. Growing or highly concentrated markets have higher heterogeneity of growth rates. Copyright © 2007 John Wiley & Sons, Ltd.
New efficient intrusion detection and prevention system for Bluetooth networks

In this paper, we investigate how various Bluetooth security attacks in progress can be prevented and stopped by monitoring communication for discovery of such attacks. Moreover, we propose an idea of the new efficient Intrusion Detection and Prevention System for Bluetooth networks to prevent attacks in progress. Proposed system is based on the set of rules that are used to identify strange communication behaviour of Bluetooth devices.
Effect of coexistent scaphotrapezoidal osteoarthrosis on outcome after trapeziectomy

Scaphotrapezoidal osteoarthrosis can cause persistent pain after trapeziectomy. It has previously been recommended that the scaphotrapezoidal joint should be resected at the time of trapeziectomy to avoid this complication if radiographs show evidence of joint degeneration. We have reviewed the records of 77 patients who had 87 trapeziectomies and assessed their radiographs for the presence and degree of osteoarthrosis. There was evidence of scaphotrapezoidal osteoarthrosis in almost half of the hands. Its presence, however, had no influence on subjective or objective measures of pain, function or power before or after operation, or on outcome. Only one patient required resection of the scaphotrapezoidal joint because of persistent pain. Resection of the joint cannot be recommended as a routine adjunct to trapeziectomy on radiological evidence alone.
A 6-Point Plan to Improve Audit Quality: AICPA Releases Road Map for Enhanced Financial Statement Audits of Private Companies, EBPs, and Governmental Entities

[ILLUSTRATION OMITTED] In a six-point plan released May 14, the AICPA describes extensive ongoing and new efforts to improve audit quality. Continued improvement in the quality of audits has long been a core focus of the AICPA. In May 2014, the Institute launched its Enhancing Audit Quality (EAQ) initiative, which focuses on addressing quality issues on a holistic, ongoing basis. The initiative focuses on audits of private companies, employee benefit plans (EBPs), and governmental entities in the United States. "Audit quality has always been a CPA profession imperative," AICPA President and CEO Barry Melancon, CPA, CGMA, said in a news release. "And as the issue has risen in importance worldwide, we recognized that a bigger, bolder step was needed to address challenges related to financial statement audit performance. This concerted effort is at the core of the profession's quality-driven mission to meet stakeholders' needs and maintain excellence in a rapidly changing financial marketplace. " The AICPA's six-point plan outlines the road map to enhanced audit quality. It covers several stages in the process of becoming or being an auditor: * Prelicensure. Steps for improving skills before individuals become CPAs include updating the CPA exam to increase assessment of higher-order skills, such as professional skepticism and critical thinking; working with the College Board to establish an advanced placement high school course in accounting; implementing the recommendations of the Pathways Commission on Accounting Higher Education; and funding doctoral students with real-world experience who concentrate in audit and will accept college and university faculty positions around the nation. * Standards and ethics. The AICPA continues developing new resources around the Statements on Quality Control Standards, and the AICPA Auditing Standards Board is working to make the auditor's report more communicative and relevant. In 2014, the AICPA completed a reorganization of its Code of Professional Conduct, which includes mandates to act with integrity and objectivity, maintain independence, and exercise due professional care and competence when performing audit and attest services for clients. * CPA learning and support. The AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) has undertaken numerous new initiatives designed to improve audit quality. The recently launched AICPA | CIMA Competency and Learning site (competencyaicpa.org) now offers practitioners a way to assess and build their employee benefit plan-related competencies. A U.S. Department of Labor (DOL) report released May 28 showed a need for improvement in audits of employee benefit plan financial statements. The report, based on a study that examined audits of Form 5500 filings from 2011, found that 61% of audits fully complied with auditing standards or had minor deficiencies. …
Corporate Diversification and Firm Performance: The Moderating Role of Contractual Manufacturing Model

Corporate diversification has been a central issue of research concern in strategic management. Previous research basically suggests that a managed diversification may enhance corporate performance. However, few studies illuminate how a firm's operating context affects the relationships between corporate diversification strategies and firm performance. By taking this weakness into research consideration, this paper examines the features of diversification, a firm's operating context and its impacts on economic performance in detail. Using a longitudinal data containing firm-level operation information during 1997-2002, the empirical investigation finds that product diversity and customer diversity are positively associated with firm performance, whereas geographic diversity is negatively associated with firm performance. However, contractual manufacturing model is not only positively associated with firm performance, but also acts as a moderator between product diversity and firm performance. Implications of this result and suggestions for future research are discussed.
Continuous flow infrared matrix-assisted laser desorption/ionization with a solvent matrix

Continuous flow matrix-assisted laser desorption/ionization (MALDI) was demonstrated with infrared laser desorption and an ethanol matrix. A capillary was used to deliver an analyte solution dissolved in ethanol to a metal frit embedded in a sample stage. Typical flow rates were 1.7&mgr;L/min. An optical parametric oscillator tuned to 2.8&mgr;m was used for desorption and ionization, and mass analysis was achieved with a 1 m linear time-of-flight mass spectrometer. Flow injection studies were performed with low picomolar quantities of insulin and myoglobin in solutions containing 0.1 to 1.0% glycerol in ethanol. Copyright 2000 John Wiley & Sons, Ltd.
Searching for frameshift evolutionary relationships between protein sequence families

The protein sequence database was analyzed for evidence that some distinct sequence families might be distantly related in evolution by changes in frame of translation. Sequences were compared using special amino acid substitution matrices for the alternate frames of translation. The statistical significance of alignment scores were computed in the true database and shuffled versions of the database that preserve any potential codon bias. The comparison of results from these two databases provides a very sensitive method for detecting remote relationships. We find a weak but measurable relatedness within the database as a whole, supporting the notion that some proteins may have evolved from others through changes in frame of translation. We also quantify residual homology in the ordinary sense within a database of generally unrelated sequences. Proteins 1999;37:278–283. ©1999 Wiley‐Liss, Inc.
How much more are consumers willing to pay for a higher level of service? A preliminary survey

A survey was conducted using conjoint analysis to determine how consumers perceived the relative importance of price vs. quality of service in the selection of restaurants. The use of conjoint analysis enables one to mimic the trade‐off situation in a consumer’s choice process. The results showed that price was a more important factor than quality of service. Estimates are also made regarding how much more respondents are willing to pay for a higher level of service.
Left atrial volume assessed by transthoracic three dimensional echocardiography and magnetic resonance imaging: dynamic changes during the heart cycle in children

OBJECTIVE To assess the dynamic changes in left atrial volume by transthoracic three dimensional echocardiography and compare the results with those obtained by magnetic resonance imaging (MRI). DESIGN AND PATIENTS 30 healthy children (15 boys and 15 girls, aged 8 to 13 years) underwent examination by three dimensional echocardiography and MRI. METHODS Three dimensional echocardiography of the left atrium was performed using rotational acquisition of planes at 18° intervals from the parasternal window with ECG gating and without respiratory gating. Volume estimation by MRI was performed with a slice thickness of 4–8 mm and ECG triggering during breath holding in deep inspiration. A left atrial time–volume curve was reconstructed in each child. RESULTS Left atrial maximum and minimum volumes averaged 24.0 ml/m2 and 7.6 ml/m2 by three dimensional echocardiography, and 22.1 ml/m2 and 11.9 ml/m2 by MRI. The greater left atrial minimum volume in the latter was at least in part a result of breath holding. Dynamic changes in left atrial volume during the heart cycle were detectable by both methods. The higher temporal resolution of three dimensional echocardiography allowed a more precise evaluation of different phases. CONCLUSIONS Three dimensional echocardiography and MRI were both useful methods for studying the physiological volume changes in the left atrium in children. These methods may be used for further study of the systolic and diastolic function of the heart.
Location of Dual Sites in E. coli FtsZ Important for Degradation by ClpXP; One at the C-Terminus and One in the Disordered Linker

ClpXP is a two-component ATP-dependent protease that unfolds and degrades proteins bearing specific recognition signals. One substrate degraded by Escherichia coli ClpXP is FtsZ, an essential cell division protein. FtsZ forms polymers that assemble into a large ring-like structure, termed the Z-ring, during cell division at the site of constriction. The FtsZ monomer is composed of an N-terminal polymerization domain, an unstructured linker region and a C-terminal conserved region. To better understand substrate selection by ClpXP, we engineered FtsZ mutant proteins containing amino acid substitutions or deletions near the FtsZ C-terminus. We identified two discrete regions of FtsZ important for degradation of both FtsZ monomers and polymers by ClpXP in vitro. One region is located 30 residues away from the C-terminus in the unstructured linker region that connects the polymerization domain to the C-terminal region. The other region is near the FtsZ C-terminus and partially overlaps the recognition sites for several other FtsZ-interacting proteins, including MinC, ZipA and FtsA. Mutation of either region caused the protein to be more stable and mutation of both caused an additive effect, suggesting that both regions are important. We also observed that in vitro MinC inhibits degradation of FtsZ by ClpXP, suggesting that some of the same residues in the C-terminal site that are important for degradation by ClpXP are important for binding MinC.