Miracle-dz/UniFAR-FTUs huggingface dataset:
Stress Testing International Financial Reporting Standards (IFRS): Accounting for Stability and the Public Good in a Financialized World

Abstract The recent Maystadt report (2013) challenged the European Parliament to modify governance arrangements surrounding the design and endorsement of international financial reporting standards (IFRS) issued by the International Accounting Standards Board (IASB). In addition the Maystadt report constructs an argument that accounting information has the capacity to also modify behaviour and that this might not be conducive for the European public good, financial stability and economic development. In this paper we argue that IFRS need to be stress tested for their impact on firm-level financial stability in a financialized world. The financialized firm can revalue a range of assets to their market value crystalizing future earnings into current values but these valuations can become impaired. Asset value impairments will be charged to shareholder equity but this is being hollowed out because a higher proportion of earnings are being distributed to shareholders. Accounting disclosures are not only an information feed to users they inform the stewardship and control of a firm’s resources and in the financialized firm the potential for financial instability is heightened and this can translate into a moral hazard for society.
Software Systems Clustering Using Estimation of Distribution Approach

Abstract Software clustering is usually used for program understanding. Since the software clustering is a NP-complete problem, a number of Genetic Algorithms (GAs) are proposed for solving this problem. In literature, there are two wellknown GAs for software clustering, namely, Bunch and DAGC, that use the genetic operators such as crossover and mutation to better search the solution space and generating better solutions during genetic algorithm evolutionary process. The major drawbacks of these operators are (1) the difficulty of defining operators, (2) the difficulty of determining the probability rate of these operators, and (3) do not guarantee to maintain building blocks. Estimation of Distribution (EDA) based approaches, by removing crossover and mutation operators and maintaining building blocks, can be used to solve the problems of genetic algorithms. This approach creates the probabilistic models from individuals to generate new population during evolutionary process, aiming to achieve more success in solving the problems. The aim of this paper is to recast EDA for software clustering problems, which can overcome the existing genetic operators’ limitations. For achieving this aim, we propose a new distribution probability function and a new EDA based algorithm for software clustering. To the best knowledge of the authors, EDA has not been investigated to solve the software clustering problem. The proposed EDA has been compared with two well-known genetic algorithms on twelve benchmarks. Experimental results show that the proposed approach provides more accurate results, improves the speed of convergence and provides better stability when compared against existing genetic algorithms such as Bunch and DAGC.
Global Power Movements, Uncertainty and Democracy in the Middle East

Abstract Studies that examine global determinants of democracy mainly focus on factors such as global conflict, strength of global community, international organizations and the impact of democratic neighbors. This paper logically extends the global approach by considering the impact of global power shifts on democratization in the Middle East. In this paper, it is argued that global uncertainty raised by power shifts in the system is likely to impact authoritarian elite behavior leading to their concession to share political power. This article specifies the assumptions, hypothesis and the causal mechanism through which power shifts might impact democracy in the Middle East. To test the hypothesis, this article uses cross-country panel data and fixed effects GLS regression models on 878 observations, 20 countries ranging from 1815 until 2004. To clarify the argument, examples of democratization process in Iran and Turkey as well as recent 2011 Middle East uprisings are also discussed as illustrative evidence. The results support the argument that global power transfers have short term and long term impacts on democratization in the Middle East.
Of minds and men – computers and translators

Abstract Translation process research (TPR) efforts seem at times unconcerned with the theoretical foundations they need to interpret their results. A pervasive theoretical approach within TPR has been the mind-as-computer view. This approach has fostered both mechanistic and functional explanations of the translation process, including semantic notions of meaning, unrealistic constructs of the mental lexicon, and reified notions of equivalence. Some consequences of the approach are illustrated with discussions in the realm of translation quality assessment (automated and combined metrics, rubrics based on error categorization, and the impact of human variables and factors) and the monitor model hypothesis and its recent developments. Alternative approaches that draw from 4EA cognition are sketched that suggest that meaning is encyclopedic; that it is a process that cannot be measured; that the mental lexicon is only an abstraction of a part of (world-) knowledge; and that the tendency to choose default translations follows from the very structure of the brain/mind and the minimax principle.
Urinary exosomes from a mouse model of chronic tubulointerstitial kidney disease induced by chronic renal ischemia–reperfusion injury and nephrectomy

Abstract Background Biomarkers for the early diagnosis of chronic kidney disease (CKD) will lead to its better management. Rodent models will be helpful for biomarker discovery. Urinary exosomes, membrane bound vesicles, may contain interesting biomarkers. Objective To produce a mouse model of CKD with sufficient urine volume for exosome studies. Methods We characterized a mouse models of CKD induced by 55 min ischemia–reperfusion injury and contralateral nephrectomy at 1 wk after the chronic ischemia–reperfusion injury (Chr IR) in 7 mice and other 7 sham-operated control mice. We collected 24 h urine for urine exosome extraction. Results Blood urea nitrogen, serum creatinine, and proteinuria increased as early as 2 wk, and reciprocally lower hematocrit. The renal injury, proteinuria, and anemia persisted 12 wk after nephrectomy as consistent with uremic symptoms. The mouse model of CKD showed renal histopathology of interstitial fibrosis with mild glomerular injury, and failure to grow. At 12 wk, the volume of urine collected in 24 h was sufficient for exosome extraction. Urinary exosomes were demonstrated by western blots showing tumor susceptibility gene 101 protein. Conclusions Mice with renal injury induced by Chr IR showed renal injury and proteinuria as early as 2 wk with uremic symptoms and tubulointerstitial fibrosis. Most importantly, the 24 h volume of urine at 12 wk was sufficient for exosome extraction.
Fostering Economic Development: Is External Finance Responsible for the Poor Economic Growth in Sub-Saharan Africa?

Abstract On the question of whether external finance stimulates GDP growth, the profession offers inconclusive as well as frequent contradictory outcomes. While waiting for a robust consensus, this paper addressed directly the mechanisms through which external finance should influence economic growth. Investment was identify as the most significant transmission mechanism, and as well considers effects via funding regime consumption expenditure and import. By employing the residual generated repressors’, we accomplish a measure of the overall influence of external finance on economic growth, accounting for the influence through investment. Based on the pooled panel outcomes, a sample of twenty-five Sub-Saharan Africa economies were examine over the period of 1970–1997; the result indicates that there is a significant and positive effect of overseas assistance on economic growth, ceteris paribus. Based on average, each 1 % point upsurge in the aid/GNP ratio contributes one-quarter of 1 % point to the growth rate. Therefore, the poor economic growth in Africa should not be attributed to external finance ineffectiveness.
Empirical Econometric Model of an Enterprise

Abstract This work will present an empirical econometric model describing an enterprise within the category of medium-sized companies (according to European Union classification). The company, code-named ENERGY, carries out a manufacturing, commercial, and service business activity. The statistical data used was in the form of quarterly time series, containing 24 statistical observations from the years 2008–2013. A hypothetical model of the enterprise is a system of interdependent equations. The econometric model is composed of seven stochastic equations. The empirical model is missing the equation describing investments in the enterprise. It results from the fact, that during the years 2008–2013 the company suffered meagre investments. Investment output equation, therefore, does not provide any relevant systemic information for the management, since most statistical information in the time series assumes zero values. An empirical model of the company ENERGY is a system of interdependent equations, with statistically significant feedback between labour efficiency (EFEMP) and the average pay per 1 employee (APAY). Additionally, there is recurrence of the relationships between the fixed assets (FIXAS), employment volume (EMP), and the size of the net sales income (SNET). The empirical equations of the model are characterized by a description accuracy of individual endogenous variables. The model also has good decision-making and forecasting qualities.
Women in local government: Moving in from the margins

Abstract This article presents a descriptive overview of women’s participation in the elected and administrative structures of local government in the Republic of Ireland. Drawing on analysis of candidate data and electoral results from the 2014 local elections, it shows that women’s political representation currently stands at just under 21 per cent, a record high for women’s participation in the elected structures of county and city councils. The article evaluates the lessons learned about political parties, gender and candidate recruitment at the 2014 local elections. It argues that the impending introduction of legislative gender quotas at the next general election was the main driving force behind women’s increased participation in these elections. Turning attention to the administrative structures of local authorities, it is revealed that men continue to dominate senior management positions. While increasing numbers of women are accessing senior management roles, gendered barriers remain. The article concludes by reflecting on the future prospects for women’s participation in both the elected and administrative structures of local government in the Republic of Ireland. It recommends an extension of legal gender quotas to local elections and a more proactive gender promotional and mentoring campaign within local government administrative structures.
Inclusive Economic Institutions in the Gulf Cooperation Council States: Current Status and Theoretical Implications

Abstract While the social conflict theory (SCT) suggests that absolute monarchies will not tolerate inclusive economic institutions, the Gulf Cooperation Council (GCC) countries have regularly achieved above global average ratings for property rights protection, entry barriers, disruptive wealth redistribution and corruption. This paper discusses the extent to which GCC states have potential to further improve their institutional quality. We explore whether inclusive economic institutions may emerge in GCC states, such as: (1) regional economic integration and competition which alleviate rulers’ capability to expropriate private property and ease entry barriers to the market, (2) rulers of resource rich economies sustain political power with control of natural resources as opposed to the extraction of private property; and (3) prospect of long-term gain for the ruler incentivizes the adoption of a market-based economy. Strong state involvement in manufacturing and the monopoly of some services, the effect of tribalism in economic affairs and the distribution of resources, as well as a sponsorship system for foreign workers in these states may all impede the development of a truly competitive and free economy.
Non-Native English Speaker Readability Metric: Reading Speed and Comprehension

This paper presents an investigation to evaluate the reading speed and reading comprehension of non-native English speaking students by presenting a simple analytical model. For this purpose, various readability softwares were used to estimate the average grade level of the given texts. The relationship between the score obtained by the students and their reading speed under average grade level 9 and 14 using font size 12 and 14 is presented. The experimental results show that the reading speed and the score versus the students may be explained by a linear regression. Reading speed decreases as the score decreases. The students with a higher magnitude of reading speed scored better marks. More importantly, we find that the reading speed of our students is lower than the native English speakers. This approach of modeling the readability in linear form significantly simplifies the readability analysis.
A Degree Distribution Optimization Algorithm for Image Transmission

Abstract Luby Transform (LT) code is the first practical implementation of digital fountain code. The coding behavior of LT code is mainly decided by the degree distribution which determines the relationship between source data and codewords. Two degree distributions are suggested by Luby. They work well in typical situations but not optimally in case of finite encoding symbols. In this work, the degree distribution optimization algorithm is proposed to explore the potential of LT code. Firstly selection scheme of sparse degrees for LT codes is introduced. Then probability distribution is optimized according to the selected degrees. In image transmission, bit stream is sensitive to the channel noise and even a single bit error may cause the loss of synchronization between the encoder and the decoder. Therefore the proposed algorithm is designed for image transmission situation. Moreover, optimal class partition is studied for image transmission with unequal error protection. The experimental results are quite promising. Compared with LT code with robust soliton distribution, the proposed algorithm improves the final quality of recovered images obviously with the same overhead.
Channel Concentration and Retail Prices: Evidence from the Traditional Cheese Market of Cyprus

Abstract This study examines the impact of channel concentration on retail prices in the traditional cheese market of Cyprus. The analysis is based on a panel data model for retail prices and a non-linear simultaneous equations model for the estimation of market power. Our results suggest that retail cheese prices tend to be positively related to producer concentration and negatively related to channel concentration. We provide explanations for these results based on the structure-conduct-performance and countervailing buyer power models in published industrial organization studies.
Forecasting Mortality using Imputed Data: The Case of Taiwan

Abstract Mortality forecasting plays an essential role in designing welfare policies and pricing aged-related financial derivatives. However, most prevailing models do not perform well in mortality forecasting particularly for the elder people. Indeed, the problem of missing category for the elderly is a typical feature in developing countries, because people are shorter-lived in earlier times and hence the mortality is recorded up to fewer age categories. For example, in Taiwan, the mortality is recorded up to an age of 95 before 1997, but as the improvement of life expectancy, the mortality is recorded up to an age of 100 afterwards. This paper proposes several approaches for data imputation to alleviate this systematic missing data problem of the mortality data. Motivated by Lee, and Carter. 1992. “Modelling and Forecasting the Time Series of US Mortality. ” Journal of the American Statistical Association 87:659–71 and Renshaw, and Haberman. 2006. “A Cohort-Based Extension to the Lee-Carter Model for Mortality Reduction Factors. ” Insurance: Mathematics and Economics 38:556–70, we employ factor models, in which age, period, and cohort are employed as useful effects. Simulation study and an empirical study using mortality data of Taiwan demonstrate the improvement in forecasting using a suitable data augmentation technique.
An evaluation of noise on LPC-based vowel formant estimates: Implications for sociolinguistic data collection

Abstract Current trends in sociophonetic data analysis indicate a shift to entirely automatic measurements of spectral properties using programs like Praat. While such practices are useful for the rapid collection of acoustic data from large corpora, they, by default do not permit human analysts to provide quality control or make hand corrected measurements when needed. Under ideal signal-to-noise conditions, such as in a sound-proof room, this may not be a problem. However, analysis of audio recordings made in acoustically-uncontrolled environments, like many standard sociolinguistic interviews, are arguably susceptible to spurious estimates using automated routines. This paper presents the results of a highly controlled noise-interference experiment designed to examine the effects of different types of noise at varying signal-to-noise levels on automated LPC-based vowel formant measurements made in Praat. Findings indicate that some noises are more detrimental than others, affect some formant frequencies more than others and that louder noises make it inappropriate to conduct an analysis of F1 and F2. Results are discussed and suggestions for better practices in recording sociolinguistic interviews for sociophonetic data collection are presented.
German causative events with placement verbs

Abstract Several studies have described the semantic uses of German posture verbs, but only few have dealt with German placement verbs. The present study wants to make up for this gap. Starting from a collection of examples from the core corpora of the Digitales Wörterbuch der Deutschen Sprache (DWDS) and some former studies on posture verbs, it first describes the variety of the most common German placement verbs stellen (‘to put upright’), legen (‘to lay down’), setzen (‘to set’) and stecken (‘to stick’).
Recoiling supermassive black holes in analytical and numerical galaxy potential

We follow trajectories of recoiling supermassive black holes (SMBHs) in analytical and numerical models of galaxy merger remnants with masses of 1011 M⊙ and 1012 M⊙. We construct various merger remnant galaxies in order to investigate how the central SMBH mass and the mass ratio of progenitor galaxies influence escape velocities of recoiling SMBHs. Our results show that static analytical models of major merger remnant galaxies overestimate the SMBHs escape velocities. During major mergers violent relaxation leads to the decrease of galaxy mass and lower potential at large remnant radii. This process is not depicted in static analytical potential but clearly seen in our numerical models. Thus, the evolving numerical model is a more realistic description of dynamical processes in galaxies with merging SMBHs. We find that SMBH escape velocities in numerical major merger remnant galaxies can be up to 25 per cent lower compared to those in analytical models. Consequently, SMBHs in numerical models generally reach greater galactocentric distances and spend more time on bound orbits outside of the galactic nuclei. Thus, numerical models predict a greater number of spatially offset active galactic nuclei (AGNs).
DENGUE MODEL WITH EARLY-LIFE STAGE OF VECTORS AND AGE-STRUCTURE WITHIN HOST

We construct an epidemic model for the transmission of dengue fever with an early-life stage in the vector dynamics and age-structure within hosts. The early-life stage of the vector is modeled via a general function that supports multiple vector densities. The basic reproductive number and vector demographic threshold are computed to study the local and global stability of the infection-free state. A numerical framework is implemented and simulations are performed.
Coulomb expectation values in 
D=3
 and 
D=3−2ε
 dimensions

We explore the quantum Coulomb problem for two-body bound states, in $D=3$ and $D=3\ensuremath{-}2\ensuremath{\epsilon}$ dimensions, in detail, and give an extensive list of expectation values that arise in the evaluation of QED corrections to bound-state energies. We describe the techniques used to obtain these expectation values and give general formulas for the evaluation of integrals involving associated Laguerre polynomials. In addition, we give formulas for the evaluation of integrals involving subtracted associated Laguerre polynomials, those with low powers of the variable subtracted off, that arise when evaluating divergent expectation values. We present perturbative results (in the parameter $\ensuremath{\epsilon}$) that show how bound-state energies and wave functions in $D=3\ensuremath{-}2\ensuremath{\epsilon}$ dimensions differ from their $D=3$ dimensional counterparts and use these formulas to find regularized expressions for divergent expectation values such as $\ensuremath{\langle}{\overline{V}}^{3}\ensuremath{\rangle}$ and $\ensuremath{\langle}{({\overline{V}}^{\ensuremath{'}})}^{2}\ensuremath{\rangle}$ where $\overline{V}$ is the $D$-dimensional Coulomb potential. We evaluate a number of finite $D$-dimensional expectation values such as $\ensuremath{\langle}{r}^{\ensuremath{-}2+4\ensuremath{\epsilon}}{\ensuremath{\partial}}_{r}^{2}\ensuremath{\rangle}$ and $\ensuremath{\langle}{r}^{4\ensuremath{\epsilon}}{p}^{4}\ensuremath{\rangle}$ that have $\ensuremath{\epsilon}\ensuremath{\rightarrow}0$ limits that differ from their three-dimensional counterparts $\ensuremath{\langle}{r}^{\ensuremath{-}2}{\ensuremath{\partial}}_{r}^{2}\ensuremath{\rangle}$ and $\ensuremath{\langle}{p}^{4}\ensuremath{\rangle}$. We explore the use of recursion relations, the Feynman-Hellmann theorem, and momentum-space brackets combined with $D$-dimensional Fourier transformation for the evaluation of $D$-dimensional expectation values. The results of this paper are useful when using dimensional regularization in the calculation of properties of Coulomb bound systems.
Text Summarization in the Biomedical Domain

This chapter gives an overview of recent advances in the field of biomedical text summarization. Different types of challenges are introduced, and methods are discussed concerning the type of challenge that they address. Biomedical literature summarization is explored as a leading trend in the field, and some future lines of work are pointed out. Underlying methods of recent summarization systems are briefly explained and the most significant evaluation results are mentioned. The primary purpose of this chapter is to review the most significant research efforts made in the current decade toward new methods of biomedical text summarization. As the main parts of this chapter, current trends are discussed and new challenges are introduced.