Miracle-dz/UniFAR-FTUs huggingface dataset:
The effect of convergence on international financial reporting standards for companies listed on the colombian stock exchange

espanolEl proposito de este documento es analizar el efecto que tuvo la adopcion de las Normas Internacionales de Informacion Financiera (NIIF) de obligatorio cumplimiento a partir del ano 2015, en empresas que cotizan en la Bolsa de Valores de Colombia (BVC), para ello se utilizaron dos muestras, la primera: 52 empresas colombianas a las que se les aplico una diferencia de medias a los indicadores financieros ROE, OPM Y ROIC obtenidos de la informacion contable correspondiente al ano 2014 antes y despues de NIIF. En la segunda muestra, de 32 empresas, se analizo el nivel de apalancamiento, los ingresos ordinarios, el resultado operacional, y el resultado del ejercicio, para conocer los efectos de estas variables sobre el valor bursatil, utilizando el metodo de diferencia en diferencias, tomando el 2014 como ano de control sin NIIF y el 2015 como de tratamiento con NIIF. Los hallazgos muestran que, en las 52 empresas, la adopcion de las normas no senala la existencia de cambios en los indicadores financieros antes y despues de las NIIF, al igual que ocurre con el valor bursatil en la muestra de las 32 empresas. EnglishThe purpose of this document is to analyze the effect of adopting the International Financial Reporting Standards (IFRS), which is a compulsorily requirement to be complied with as of 2015, for companies listed on the Colombian Stock Exchange (BVC by its acronym in Spanish). For the purposes of this study, two samples were used. The first one, with 52 Colombian companies whose financial indicators such as Return on Equity (ROE), Operating Profit Margin (OPM) and Return on Invested Capital (ROIC) were obtained from the accounting information, and where the mean difference was applied, (These companies corresponded to the year 2014 before and after the IFRS.) The second sample had 32 companies. Their level of leverage, ordinary income, operating income, and profit and loss for the year were analyzed to determine the effects of these variables on their market capitalization, using the difference in differences method, taking 2014 as the control year without IFRS and 2015 as the year of treatment with IFRS. The findings show, that in the 52 companies studied, adopting the standards did not signal changes in financial indicators before and after IFRS, as does the stock market value in the sample of 32 companies.
Assessing the Performance of Advanced Cooling Techniques on Thermal Management of Next-Generation Power Electronics

Rapid miniaturization alongwith increasing heat loads in power electronics devices like insulated-gate bipolar transistors (IGBTs) have necessitated the need for advanced thermal management technologies in the packaging of these devices. This study quantifies the benefits of key advanced thermal management solutions for packaging of power electronics packages. Thermal resistance network modeling is used to estimate the maximum heat flux that can be dissipated by an IGBT package, while maintaining the junction temperature below 125 °C and 200 °C for silicon and silicon carbide (wide bandgap material) devices, respectively. While the model is completely analytical, it does address important complexities associated with heat flow in packages via the use of a sub-model to account for thermal spreading. The advanced cooling technologies evaluated in this study include the use of high thermal conductivity polymer heat sinks, double-sided heat sinking of packages, liquid cooling (single and two-phase), jet impingement and spray cooling. Additionally, combinations of these cooling technologies are evaluated as well. The heat dissipation achievable from these technologies is compared with that from an air cooled copper heat sink (baseline). The results of this study provide insights and a starting point for selecting thermal management technologies (or combinations) based on the heat dissipation requirements of power electronics packages.
Can the Use of ?-Adrenergic Blockers for Treatment of HFpEF Worsen Diastolic Dysfunction? - A Review Based on Concept of MyBP-C

Heart failure can be classified based on ejection fraction as reduced Heart Failure Reduced Ejection Fraction (HFrEF), moderate Heart Failure Moderate Ejection Fraction (HFmEF) and preserved Heart Failure Preserved Ejection Fraction (HFpEF). Indeed, use of beta-blockers in Heart Failure (HF) reduces mortality and morbidity. However, the controversial effect of the use of beta-blockers in HFpEF is of great concern. HFpEF is associated with a high mortality and hospitalization rate probably due to lack of evidence-based treatment. Hence a proper understanding behind the pathophysiologic mechanism of HFpEF is important. Recently Myosin Binding Protein C (MyBP-C), a cardiac-specific protein, has been shown to be involved in various cardiac pathologic conditions. Phosphorylation of MyBP-C is crucial for normal systolic and diastolic heart function. A failing heart is associated with hypophosphorylation of MyBP-C. Use of beta-blockers in H FpEF would prevent β Adrenergic stimulation of MyBP-C by Protein Kinase A (PKA) and can worsen diastolic dysfunction in HFpEF.
A Review of Early Childhood Education (ECE) in Bangladesh: Status and Impact

This literature review has evaluated the effort and promise of investing in early childhood education in the context of Bangladesh in terms of policy, access, quality and impact. The findings on access showed that with improved policies and provisions from government, there has been a dramatic increase in pre-primary enrolment where along with government other private providers have come up in the early-years education space contributing significantly in terms of providing access. The review could not find consistent and disaggregated data on the access and provisions for the younger cohort of children aged 3 to 5 years old who are supposed to be under early childhood education provisions according to the ECCD policy. The review found evidences of positive correlation between quality and child learning outcomes in the context of Bangladesh, however, the criteria, definition and interpretation of ‘quality’ for ECE is yet to be studied and implemented. It is quite evident from the review that there are variation of teachers’ qualifications and lack of materials and evidences of pedagogical practices in the ECE classrooms. Along with quality, this review found impact of ECE in two areas: school readiness and primary school achievement.
Elevated Expression of SCGB1D2 Predicts Unfavorable Prognosis in Patients with Pancreatic Ductal Adenocarcinoma

Context SCGB1D2 is a member of the secretoglobin superfamily, but little is known about the functional and prognostic value of this protein in pancreatic cancer. In the current study, we investigated the expression pattern and underlying clinical significance of SCGB1D2 in pancreatic cancer. Methods Immunohistochemistry was performed to determine whether high SCGB1D2 expression in 102 resected pancreatic cancer tissues was correlated with poor patient prognosis. Immunocytochemistry was also performed to determine the intracellular distribution of SCGB1D2. To determine whether SCGB1D2 participated in the formation of cell protrusions and the accumulation of peripheral actin-filaments in pancreatic cancer cells, SCGB1D2 expression was transiently suppressed by small-interfering RNA knockdown. Results Kaplan-Meier analysis showed that pancreatic cancer patients with higher SCGB1D2 expression exhibited a remarkably shorter overall survival. Importantly, univariable and multivariable Cox regression analysis revealed that SCGB1D2 protein expression level was a significant and independent prognostic factor for overall survival in these patients. However, no correlation was found between SCGB1D2 expression and clinicopathological parameters. Membranous expression of SCGB1D2 in pancreatic cancer cells was found in 36.3% of pancreatic cancer patients, but was not an independent risk factor for progressive disease and death. Membranous SCGB1D2 expression was found to be associated with histology grade but no other clinicopathological parameters. Immunocytochemistry demonstrated that SCGB1D2 was localized to the cell protrusions of migrating pancreatic cancer cells. Knockdown of SCGB1D2 decreased the formation of these protrusions, but the effect could be abrogated by co-transfection with an SCGB1D2-rescue construct. Conclusions SCGB1D2 is an unfavorable biomarker of prognosis in pancreatic cancer and plays a role in the formation of cell protrusions important for cancer cell migration.
Design and Implementation of a Hybrid Real-Time State of Charge Estimation Scheme for Battery Energy Storage Systems

In order to maximize the operating flexibility and optimize the system performance of a battery energy storage system (BESS), developing a reliable real-time estimation method for the state of charge (SOC) of a BESS is one of the crucial tasks. In practice, the accuracy of real-time SOC detection can be interfered with by various factors, such as battery’s intrinsic nonlinearities, working current, temperature, and aging level, etc. Considering the feasibility in practical applications, this paper proposes a hybrid real-time SOC estimation scheme for BESSs based on an adaptive network-based fuzzy inference system (ANFIS) and Coulomb counting method, where a commercially available lead-acid battery-based BESS is used as the research target. The ANFIS allows effective learning of the nonlinear characteristics in charging and discharging processes of a battery. In addition, the Coulomb counting method with an efficiency adjusting mechanism is simultaneously used in the proposed scheme to provide a reference SOC for checking the system reliability. The proposed estimating scheme was first simulated in a Matlab software environment and then implemented with an experimental hardware setup, where an industrial-grade digital control system using DS1104 as the control kernel and dSPACE Real-Time Interface (RTI) interface were used. Results from both simulation and experimental tests verify the feasibility and effectiveness of the proposed hybrid SOC estimation algorithm.
Extremal Risk Management: Expected Shortfall Value Verification Using the Bootstrap Method

In this paper, we refer to the axiomatic theory of risk and investigate the problem of formal verification of the expected shortfall (ES) model based on a sample ES. Recognizing the infeasibility of parametric methods, we explore the bootstrap technique, which, unlike the current value-at-risk model-based (VaR model-based) Basel III testing framework, permits the creation of more powerful sample ES-based procedures. Our contribution to the debate on the possibilities of sample ES-based testing is twofold. First, we introduce a bootstrap test based on the idea of ES prediction corrected variables. In this way, we obtain a procedure that makes no distributional assumptions about the underlying returns process, and whose p-value computation does not assume any asymptotic convergence. Second, we provide a unifying framework for ES value verification, in which we compare alternative sample ES-based approaches: the residual-based procedures versus the ES prediction corrected tests as well as the VaR model-dependent approach versus the fixed failure rate tests. By examining its statistical properties and practical applicability, we find evidence that the proposed bootstrap procedure, based on ES prediction corrected variables, is superior to other methods. This provides important guidance for developing international standards of market risk management.
Bayesian Structure Adaptation for Continual Learning

Continual Learning is a learning paradigm where learning systems are trained with sequential or streaming tasks. Two notable directions among the recent advances in continual learning with neural networks are ($i$) variational Bayes based regularization by learning priors from previous tasks, and, ($ii$) learning the structure of deep networks to adapt to new tasks. So far, these two approaches have been orthogonal. We present a novel Bayesian approach to continual learning based on learning the structure of deep neural networks, addressing the shortcomings of both these approaches. The proposed model learns the deep structure for each task by learning which weights to be used, and supports inter-task transfer through the overlapping of different sparse subsets of weights learned by different tasks. Experimental results on supervised and unsupervised benchmarks shows that our model performs comparably or better than recent advances in continual learning setting.
Vibrational analysis of carbon fiber steering wheel

The most transport truck directing course of action is to turn the front wheels utilizing a hand worked controlling wheel which is situated before the Driver. The directing segment, which contain an all inclusive joint which is a piece of the collapsible controlling section which is intended to enable it to veer off from a straight line as indicated by the Roadmap. In 4 wheel controlling with three mode activity three guiding modes can be changed as required which helps with stopping at substantial traffic conditions, when arranging territories where short turning sweep is required and in rough terrain Driving. For reducing weight of steering wheel carbon fiber used. The 3D model of steering wheel will be made with the assistance of CATIA V5 Software. The Model Analysis will be carried out using ANSYS19.2 . The experimental Impact Hammer testing will be carried out. Comparative analysis will be carried out between Analysis results and experimental results. Result & Conclusion will be discussed & suitable future scope will be suggested.
Energy-Optimal Multiple Access Computation Offloading: Signalling Structure and Efficient Communication Resource Allocation

Computation offloading enables energy-limited devices to expand the scope of the computational tasks that they can complete within specified latency requirements. However, when multiple devices seek to offload, effective allocation of resources becomes crucial. In this paper, we develop an energy-optimal signalling structure for a $K$-user offloading system, and an efficient algorithm for allocating the communication resources provided by that structure. The signalling structure is designed to exploit the differences between the users’ latencies and the reduction in interference that arises when a device completes its offloading. That results in a time-slotted signalling structure, which is then optimized for a multiple access scheme that exploits the full capabilities of the channel (FullMA). The optimized signalling structure enables us to substantially reduce the dimension of the resource allocation problem, and to develop efficient algorithms to tackle that problem for both the binary and partial offloading cases. Our numerical experiments illustrate that the proposed time-slotted FullMA signalling structure significantly reduces the energy consumption of the devices compared to some existing methods that employ orthogonal multiple access schemes, such as TDMA, and to those with FullMA, but sub-optimal single-time-slot signalling structures.
Comparative Study of Hamstring Graft Healing Time after Anterior Cruciate Ligament Reconstruction with Augmentation of Platelet-Rich Plasma

Aim: To Compare hamstring graft healing time after anterior cruciate ligament (ACL) reconstruction with the use of augmentation of platelet-rich plasma. Methods: 30 patients between age group of 18 to 40 years with complete ACL tear were randomly divided into two groups the control group in which only ACL reconstruction was done and second group in which acl reconstruction was performed along with augmentation with Platelet rich plasma. For the PRP group, 3 ml of PRP was obtained in the operation room and was injected into femoral tunnel just before after portal suture. MRI was obtained post operatively 3 month, 6 month and 9th month for both the groups. Graft healing time was defined as the time taken for the graft to reach ligamentization phase when the graft became hyperintense or was visualised similar to PCL or the remnant which was preserved during reconstruction. Results: Patients in PRP augmented group achieved ligamentization phase significantly earlier as compared to those in the control group, with mean time of 3.4 months as compared to 8.1 months in the control group. Conclusion: PRP helps in faster healing of the Hamstring graft. However further studies are required to correlate graft healing time with return to previous activity.
Convergence, productivity and debt: the case of Hungary

We study the role of productivity convergence and financial conditions in the recent growth experience of Hungary. We build a stochastic, small-open economy growth model with productivity convergence, capital accumulation and external borrowing. Using empirically identified processes for productivity and the external interest premium, we simulate the effects of two unexpected, permanent changes on Hungarian growth. The first change is the sharp productivity slowdown starting in 2006, and the second is the tightening of external financial conditions starting in 2009. Simulating our model, we show that the empirically identified productivity and interest premium processes - along with the two unexpected permanent changes and regular i.i. d. productivity and interest premium innovations – capture the main medium-run dynamics of the Hungarian economy both before and after the global financial crisis. Running counterfactuals, we also find that the observed slowdown in GDP per capita growth was mostly driven by productivity, while the tightening of external financing conditions is important to understand investment behavior and the net foreign asset position.
TCal: Contribution to metrology for Industry 4.0

Touchless Calibration (TCal) is introduced as a future development in calibration metrology. TCal is dealing mostly with decreasing the steps necessary to provide calibration traceability. Missing steps actually contribute to considerable decreasing of time and costs of calibration keeping the calibration traceability on high level. In the scope of Metrology for Industry 4.0, it could be one of the important improvements bringing increased effectiveness and efficiency for manufacturing industry. In this paper, the detailed explanation of overall process is provided.
Raman spectroscopy and laser-induced degradation of groutellite and ramsdellite, two cathode materials of technological interest

Manganese oxides are important geomaterials, used in a large number of applications. For instance, as pigments in art works or in the treatment and removal of heavy metals from drinking water. Particularly, ramsdellite [Mn4+O2] and groutellite [(Mn0.54+,Mn0.53+)O1.5(OH)0.5], because of their 2 × 1 frameworks that enable proton diffusion, are very important cathode materials. Manganese oxides commonly occur as crypto-crystalline and very fine mixtures of different Mn-phases, iron oxides, silicates and carbonates. Thus, proper characterization can be a difficult task using XRPD. The lack of Raman data on groutellite and the little and conflicting data on ramsdellite do not allow their proper identification by Raman spectroscopy. In this work we characterize natural mixtures of ramsdellite and groutellite by combining SEM-EDS, XRPD, FT-IR and Raman spectroscopy, to provide reference Raman spectra. Our data show that they have a typical and unmistakable spectra, allowing clear recognition. Moreover, we have investigated their laser-induced degradation. Our data show that groutellite transforms into ramsdellite, by the loss of H+ and the oxidation of Mn3+ to Mn4+, already at a very low laser power. Further increasing the laser power the formation of hausmannite [Mn2+Mn23+O4] occurs via the reduction of Mn cations. Our data can be used to study the discharge mechanism in cathodic battery materials, by monitoring the Mn reduction from ramsdellite to groutellite, and finally to groutite [α-Mn3+OOH]. Moreover, Raman mapping allows the study of their distribution in all the investigated samples and, indirectly, those of H+ and Mn3+, which plays a key-role in electrochemical activity of these compounds.
Female solo song and duetting are associated with different territoriality in songbirds

Recently, there has been an increased effort to unravel selective factors behind female song evolution in songbirds. Female birds which produce songs may sing either solo or in duets; although the 2 vocal performances likely evolved through different selection forces and mechanisms, the majority of large-scale studies to date have focused only on duetting or female song in general (pooling female solo song and duetting into a single category). Hence, here we estimate the effect of behavioral life-history traits (territoriality, social bonds, and cooperative breeding) and environmental productivity on the occurrence of female solo song and duetting separately in songbirds of South Africa and Lesotho. The focal region is characterized by subtropical/tropical climate, clear spatial environmental productivity gradient, and detailed knowledge on avian species distribution and behavioral life-history traits. Phylogenetically informed comparative analyses revealed that species where females produce only solo songs exhibited higher levels of territoriality than species with nonsinging females (in an univariable model) but, simultaneously, lower levels than duetting species. Although both species with female solo song and duetting establish mainly long-term social bonds, the former defend their territories seasonally while the latter exhibit mainly year-round territoriality. Cooperative breeding and environmental productivity were not associated with the distribution of female solo song and duetting in any model. Our results indicate that when exploring female song ecology and evolution, female solo song and duetting are likely to be distinct song categories associated with different levels of territoriality.
Low‐Density Polyethylene/Poly(Lactic Acid) Blends Reinforced by Waste Wood Flour

The main purpose of this work was the valorization of waste wood flour as reinforcement in order to develop new wood‐based polymer composites (WBPCs). For that purpose, low‐density polyethylene/poly(lactic acid) (LDPE/PLA) blends were prepared in presence of poly(ethylene‐co‐glycidyl methacrylate) (PE‐g‐GMA) as compatibilizer and reinforced with 0–40 wt% of wood flour. The tensile properties, Charpy impact strength, morphology, and thermal properties (differential scanning calorimetry (DSC) and thermogravimetric analysis [TGA, DTG]) of the LDPE/PLA/PE‐g‐GMA (20/80/5) composites were characterized. The results showed that Young's modulus increased with increasing the wood flour content and the composites are brittle. Globally, stress at break, elongation at break, and Charpy impact decreased with increasing the content of wood flour. Morphological investigation revealed a good interfacial adhesion between LDPE/PLA/PE‐g‐GMA blend and wood flour. The stability of composites was affected by the incorporation of 10 wt% of wood flour and varied slightly with the increase in load. The values of speed of maximal weight loss of the composites were lower than that obtained for the blend without wood flour. The dispersion of wood flour decreased the onset degradation temperature of PLA, while the rate of thermal degradation of composites was improved. On the other hand, the degree of crystallinity of composites increased by the addition of wood flour indicating the possibility that wood flour can act as nucleating agent. Finally, the water absorption of the composites depends on the immersion time, the nature, and the content of the load. J. VINYL ADDIT. TECHNOL. , 26:443–451, 2020. © 2020 Society of Plastics Engineers