Miracle-dz/UniFAR-FTUs huggingface dataset:
New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information

ABSTRACT The article shows the importance of accounts receivable in the financial structure of state entities (purely government entities and state companies), and the challenge of standardizing accounting policies in order to prepare a national consolidated balance sheet. The focus is on Colombia. The research is qualitative, based on an analytical link between the nature of state entities, liquidity management and measurement in the preparation of financial information. Evidence is provided about the opportunities and limitations of the accounting regulation frameworks established for the public sector in Colombia. The author identifies future fields of research on public sector accounting and its role in accountability. IMPACT This paper shows, using the case of accounts receivable in Colombia, the challenges in preparing a national balance sheet, due to variations in accounting policies and the presentation of financial information by different levels of government, such as purely government entities and state companies. The paper draws out implications for practice based on the recent implementation of international standards in Latin America, such as estimates of the impairment of accounts receivable under the International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS).
Liquidity Regulation, Bail-ins and Bailouts∗

A major regulatory innovation in the wake of the 2008 financial crisis was the introduction of liquidity requirements for banks in the Basel framework. While the philosophy of such requirements is intuitive, policymakers received little guidance from academia on a number of specific questions such as the measure of the liquidity buffer, its possible decomposition into multiple tiers (as is done for capital requirements), the treatment of interbank exposures or of the securitization of legacy assets, or the recognition of central-bank-eligible assets as part of the buffer. More fundamentally, the consistency between liquidity and solvency regulations has been under-researched. Accordingly, the introduction of layers of “bail-inable” liabilities to complement the Basel III framework occurred without conceptual framework for thinking about liquidity and solvency regulation. The paper develops such a framework, integrates the asset and liability sides into an overall design of prudential regulation and assesses the regulatory reform.
Optimizing Extreme Learning Machines Using Chains of Salps for Efficient Android Ransomware Detection

Nowadays, smartphones are an essential part of people’s lives and a sign of a contemporary world. Even that smartphones bring numerous facilities, but they form a wide gate into personal and financial information. In recent years, a substantial increasing rate of malicious efforts to attack smartphone vulnerabilities has been noticed. A serious common threat is the ransomware attack, which locks the system or users’ data and demands a ransom for the purpose of decrypting or unlocking them. In this article, a framework based on metaheuristic and machine learning is proposed for the detection of Android ransomware. Raw sequences of the applications API calls and permissions were extracted to capture the ransomware pattern of behaviors and build the detection framework. Then, a hybrid of the Salp Swarm Algorithm (SSA) and Kernel Extreme Learning Machine (KELM) is modeled, where the SSA is used to search for the best subset of features and optimize the KELM hyperparameters. Meanwhile, the KELM algorithm is utilized for the identification and classification of the apps into benign or ransomware. The performance of the proposed (SSA-KELM) exhibits noteworthy advantages based on several evaluation measures, including accuracy, recall, true negative rate, precision, g-mean, and area under the curve of a value of 98%, and a ratio of 2% of false positive rate. In addition, it has a competitive convergence ability. Hence, the proposed SSA-KELM algorithm represents a promising approach for efficient ransomware detection.
How Does Age Matter in the Linkage between Religious Involvement and Adult Self-Rated Health?

Through conducting an age, period, and cohort analysis by running cross-classified random effect models, this research studies how age plays a role in the religious involvement and health relationship. Data are drawn from the U.S. General Social Survey, 1972 to 2008. For the most part, the results show that after controlling for the cohort and period effects, there is a loss of advantages in health with age for those who are more involved in religion. This finding suggests that when the period and cohort effects are taken into consideration, the cumulative advantage theory may not be supported in this case.
1 Effect of Phase Transition Temperature and Thermal Conductivity on the Performance of Latent Heat Storage System

transition temperature on the thermal storage properties was analyzed. The analysis results demonstrated that the influence of phase transition temperature on the thermal system performance was greater than that of the thermal conductivity in short time, while the thermal conductivity contributed greater influence on the system performance in long time. The phase transition temperature hardly affected the total system efficiency if given enough heat transfer time. The findings in this work may provide a theoretical reference for the selection of heat storage materials. _______  Corresponding author. Tel. : +86 871 65517266. E-mail address: lmllldy@126.com (M. Li). 2
EP-Based Joint Active User Detection and Channel Estimation for Massive Machine-Type Communications

Massive machine-type communication (mMTC) is a newly introduced service category in 5G wireless communication systems to support a variety of Internet-of-Things (IoT) applications. In recovering sparsely represented multi-user vectors, compressed sensing-based multi-user detection (CS-MUD) can be used. CS-MUD is a feasible solution to the grant-free uplink non-orthogonal multiple access (NOMA) environments. In CS-MUD, active user detection (AUD) and channel estimation (CE) should be performed before data detection. In this paper, we propose the expectation propagation-based joint AUD and CE (EP-AUD/CE) technique for mMTC networks. The EP algorithm is a Bayesian framework that approximates a computationally intractable probability distribution to an easily tractable distribution. The proposed technique finds a close approximation of the posterior distribution of the sparse channel vector. Using the approximate distribution, AUD and CE are jointly performed. We show by numerical simulations that the proposed technique substantially enhances AUD and CE performances over competing algorithms.
Sketch-Based Implicit Blending Baptiste Angles

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. Sketch-Based Implicit Blending Baptiste Angles, Marco Tarini, Brian Wyvill, Loïc Barthe, Andrea Tagliasacchi
Internalizing Behaviors and Hyperactivity/Inattention: Consequences for Young Struggling Readers, and Especially Boys

Although evidence of negative associations between early literacy development and children’s behavior problems exists, the field still lacks an understanding of the complicated links between these two areas. Children’s gender has often not been included in much of the extant research as a potential moderating variable, yet gender differences may provide insights into the nuanced relationship between early literacy development and maladaptive behaviors. Results from the current study of 472 kindergarten and first-grade children suggested that compared with nonstruggling readers, teachers rated struggling readers as higher on internalizing behaviors and hyperactivity/inattention, but not externalizing behaviors, when accounting for children’s socioeconomic status. Furthermore, higher levels of internalizing behaviors and hyperactivity/inattention in struggling readers predicted lower reading scores at the end of the school year across a variety of domains, but these negative effects were more prominent for young boys. Implications for early intervention are discussed.
The Paradoxical Effect of Paraquat on Leucyl-tRNA Levels in E. coli Provides New Insights for Amino Acid Therapy in Humans

Dihydroxyacid dehydratase (DHAD), the rate-limiting enzyme in the synthesis of branched-chain (BCA) amino acids in bacteria and plants, is sensitive to oxyradical toxicity. Oxidant stress reversibly inactivates DHAD and causes starvation for BCA and reversible cessation of growth in Escherichia coli [1][2]. To better understand the underlying toxicity mechanisms, we have determined the cellular concentrations of charged-tRNAs for BCA, in E. coli treated with the redox-active chemical, paraquat. Contrary to expectation, in the paraquat-treated cells, the concentration of only charged leucyl-tRNA decreased dramatically; whereas, the concentrations of the other BCAs (valine and isoleucine) increased. This paradoxical result, the “paraquat effect” can be best explained if leucine is the most abundant amino acid in the E. coli proteins and therefore the rate-limiting building block in their synthesis. Based on this assumption, we investigated the concentration of free amino acids in E. coli and their relative abundances in E. coli proteins. Protein amino acid frequencies were determined by analyzing one-hundred gene bank protein sequences with software developed as described in Methods. Leucine is the most abundant amino acid in the E. coli proteins (10%) and consequently, the cellular free leucine concentration is smaller and the native charged-leucyl-tRNA levels are much higher than those of valine and isoleucine. This has relevance to humans because: leucine-deprivation was shown to be beneficial in tumor suppression [3], and leucine-supplementation was beneficial in the recovery from exercise-induced muscle loss [4][5], and leucine also occurs at a higher frequency in almost all human proteins. In three human protein categories, we examined it ranged from 9% to 17%. This predominance of leucine in proteins would make cells vulnerable to impairment of the leucine pools and could explain our results in E. coli and some of the biological effects of free leucine in humans.
CO2 Electrochemical Reduction by Exohedral N-Pyridine Decorated Metal-Free Carbon Nanotubes

Electrochemical CO2 reduction reaction (CO2RR) to fuels and chemicals represents nowadays one of the most challenging solutions for renewable energy storage and utilization. Among the possible reaction pathways, CO2-to-CO conversion is the first (2e−) reduction step towards the production of a key-feedstock that holds great relevance for chemical industry. In this report we describe the electrocatalytic CO2-to-CO reduction by a series of tailored N-decorated carbon nanotubes to be employed as chemoselective metal-free electrocatalysts. The choice of an exohedral functionalization tool for the introduction of defined N-groups at the outer surface of carbon nanomaterials warrants a unique control on N-configuration and electronic charge density distribution at the dangling heterocycles. A comparative electrochemical screening of variably N-substituted carbon nanomaterials in CO2RR together with an analysis of the electronic charge density distribution at each heterocycle have suggested the existence of a coherent descriptor for the catalyst’s CO faradaic efficiency (FECO). Evidence allows to infer that N-configuration (N-pyridinic vs. N-pyrrolic) of exohedral dopants and electronic charge density distribution at the N-neighboring carbon atoms of each heterocycle are directly engaged in the activation and stabilization of CO2 and its reduction intermediates.
MARKOV'S EXPONENT OF COMPACT SETS IN C"

We introduce the notion of Markov's exponent of a compact set in C" and show that it is invariant under regular analytic maps. 1. Markov's inequality Given a compact subset E of the space C" and a number r > 1 , consider the following two conditions. M(r) There exists a constant Mx > 0 such that for each p £ 3^,k = 1,2,. , \\grad p\\E<Mxkr\\p\\E. P(r) There exist two positive constants M2 and C2 such that for each P£3k, k= 1,2,. , \p(x)\ < M2\\p\\E, as dist(x,E) < -±. Here 3s], denotes the space of all polynomials of degree at most k. The condition M(r) is a multidimensional version of the well-known inequality, proved by A.A. Markov in 1889 in the case where E = [-1, 1]. For the proof of this famous result and its one-dimensional generalizations we refer the reader to [RS]. Some criteria for subsets of C" satisfying M(r) have been proved in [PP1], [Bl] and [B2]. In particular, it is known that every fat subanalytic set and, more generally, every uniformly polynomially cuspidal set satisfies M(r), for some r > 1. Markov's inequality has been applied in problems connected with approximation and extension of ? 'oc functions (see [PP2] and [P13]). Given a compact set E in C" , an important point is to determine the minimal constant r in M(r). This permits, in particular, the minimization of the loss of regularity in problems connected with the linear extension of classes of W°° functions with restricted growth of derivatives (see [PS] and [P14]). In the next section we call such an r Markov's exponent of E and show that it is invariant under regular holomorphic maps. We close this section by proving the following observation. Received by the editors February 7, 1994. 1991 Mathematics Subject Classification. Primary 41A17; Secondary 41A10, 26C05. Research suponed, in part, by KBN grant 2 1077 91 01. ©1995 American Mathematical Society
Separation of PP‐ and PS‐wave reflected seismic data using two‐dimensional finite offset common‐reflection‐surface traveltime approximation

Recently, the interest in PS‐converted waves has increased for several applications, such as sub‐basalt layer imaging, impedance estimates and amplitude‐versus‐offset analysis. In this study, we consider the problem of separation of PP‐ and PS‐waves from pre‐stacked multicomponent seismic data in two‐dimensional isotropic medium. We aim to demonstrate that the finite‐offset common‐reflection‐surface traveltime approximation is a good alternative for separating PP‐ and PS‐converted waves in common‐offset and common shot configurations by considering a two‐dimensional isotropic medium. The five parameters of the finite‐offset common‐reflection‐surface are firstly estimated through the inversion methodology called very fast simulated annealing, which estimates all parameters simultaneously. Next, the emergence angle, one of the inverted parameters, is used to build an analytical separation function of PP and PS reflection separation based on the wave polarization equations. Once the PP‐ and PS‐converted waves were separated, the sections are stacked to increase the signal‐to‐noise ratio using the special curves derived from finite‐offset common‐reflection‐surface approximation. We applied this methodology to a synthetic dataset from simple‐layered to complex‐structured media. The numerical results showed that the inverted parameters of the finite offset common‐reflection‐surface and the separation function yield good results for separating PP‐ and PS‐converted waves in noisy common‐offset and common shot gathers.
Classification of CM chondrite breccias—Implications for the evaluation of samples from the OSIRIS‐REx and Hayabusa 2 missions

CM chondrites are complex impact (mostly regolith) breccias, in which lithic clasts show various degrees of aqueous alteration. Here, we investigated the degree of alteration of individual clasts within 19 different CM chondrites and CM‐like clasts in three achondrites by chemical analysis of the tochilinite‐cronstedtite‐intergrowths (TCIs; formerly named “poorly characterized phases”). To identify TCIs in various chondritic lithologies, we used backscattered electron (BSE) overview images of polished thin sections, after which appropriate samples underwent electron microprobe measurements. Thus, 75 lithic clasts were classified. In general, the excellent work and specific criteria of Rubin et al. (2007) were used and considered to classify CM breccias in a similar way as ordinary chondrite breccias (e.g., CM2.2‐2.7). In BSE images, TCIs in strongly altered fragments in CM chondrites (CM2.0‐CM2.2) appear dark grayish and show a low contrast to the surrounding material (typically clastic matrix), and can be distinguished from TCIs in moderately (CM2.4‐CM2.6) or less altered fragments (CM2.7‐CM2.9); the latter are bright and have high contrast to the surroundings. We found that an accurate subclassification can be obtained by considering only the “FeO”/SiO2 ratio of the TCI chemistry. One could also consider the TCIs’ S/SiO2 ratio and the metal abundance, but these were not used for classification due to several disadvantages. Most of the CM chondrites are finds that have suffered terrestrial weathering in hot and cold deserts. Thus, the observed abundance of metal is susceptible to weathering and may not be a reliable indicator of subtype classification. This study proposes an extended classification scheme based on Rubin’s scale from subtypes CM2.0‐CM2.9 that takes the brecciation into account and includes the minimum to maximum degree of alteration of individual clasts. The range of aqueous alteration in CM chondrites and small spatial scale of mixing of clasts with different alteration histories will be important for interpreting returned samples from the OSIRIS‐REx and Hayabusa 2 missions in the future.
Comparison of spleen transcriptomes of two wild rodent species reveals differences in the immune response against Borrelia afzelii

Abstract Different host species often differ considerably in susceptibility to a given pathogen, but the causes of such differences are rarely known. The natural hosts of the tick‐transmitted bacterium Borrelia afzelii, which is one of causative agents of Lyme borreliosis in humans, include a variety of small mammals like voles and mice. Previous studies have shown that B. afzelii‐infected bank voles (Myodes glareolus) have about ten times higher bacterial load than infected yellow‐necked mice (Apodemus flavicollis), indicating that these two species differ in resistance. In this study, we compared the immune response to B. afzelii infection in these host species by using RNA sequencing to quantify gene expression in spleen. Gene set enrichment analysis (GSEA) showed that several immune pathways were down‐regulated in infected animals in both bank voles and yellow‐necked mice. Moreover, IFNα response was up‐regulated in B. afzelii‐infected yellow‐necked mice, while IL6 signaling and the complement pathway were down‐regulated in infected bank voles; differences in regulation of these three pathways between bank voles and yellow‐necked mice could thus contribute to the difference in resistance to B. afzelii between the species. This study provides knowledge of gene expression induced by a zoonotic pathogen in its natural host, and possible species‐specific regulation of immune responses associated with resistance.
Linear Sobolev Type Equations with Relatively -Sectorial Operators in Space of “Noises”

The concept of “white noise,” initially established in finite-dimensional spaces, is transferred to infinite-dimensional case. The goal of this transition is to develop the theory of stochastic Sobolev type equations and to elaborate applications of practical interest. To reach this goal the Nelson-Gliklikh derivative is introduced and the spaces of “noises” are developed. The Sobolev type equations with relatively sectorial operators are considered in the spaces of differentiable “noises. ” The existence and uniqueness of classical solutions are proved. The stochastic Dzektser equation in a bounded domain with homogeneous boundary condition and the weakened Showalter-Sidorov initial condition is considered as an application.
Biases in Cross-Space Comparisons Through Cross-Time Price Indexes: The Case of Russia

Lacking data on price levels across locations (countries, national regions, etc.) for cross-space comparisons, researchers resort to local consumer price indexes (CPIs) over time to evaluate these levels. This approach unfortunately fails to specify, even generally, the exactness of such proxies. Worse, the method is silent on whether the results are consistent, at least qualitatively, with those obtained using actual price levels. This paper aims to find an answer empirically, using data across Russian regions. Through comparison of CPI-proxied price levels with direct evaluations of regional price levels (i.e. Surinov spatial price indexes and the costs of a purchasing power basket), biases that distort the qualitative pattern of inter-regional differences are identified. Cross-region distributions for real income (calculated with CPI-proxied and directly evaluated price levels) for several points in time are estimated and compared. The CPI-induced biases are found to generally overstate inter-regional disparities.
Sexual Addiction: A Missed Diagnosis

Abstract Sex is an integral part of human behavior but what constitutes healthy versus pathological sexual behavior can vastly differ between individuals and remains a topic of wide debate. What is not debatable is that for some individuals, sexual behavior becomes highly problematic leading to clinically significant impairment and distress, and follows a pattern similar to many well-established addictive disorders. Because sexual addiction is not classified as a mental disorder in the DSM-5, recognition and treatment of this condition is often overlooked by clinicians and can lead to poor outcomes. This case describes the progression of a patient with an undiagnosed sexual addiction and illustrates the transformative effect of recognizing and treating individuals who suffer from this condition. A brief discussion provides a practical review of the diagnostic dilemmas and treatment options for sexual addiction.