Miracle-dz/UniFAR-FTUs huggingface dataset:
National and International Financial Reporting Rules: Testing the Compatibility of Czech Reporting from the SMEs Perspective

There is a strong pressure from investors to report accounting items using fair value concept upon economic boom. The financial crisis period may raise an issue of revival of conservative concepts in financial reporting, e.g. historical costs measurement and application of prudence principle. Conceptual solution of valuation issues need not to come out from current economic situation and it is impossible to change this concept every time when economic conditions tend to change. Unsystematically changes of valuation concepts may conduce to instability of economic system. This paper performs a comparative analysis of reporting under national standards of Czech Republic and International Financial Reporting Standards with the special focus on small-and-medium sized enterprises (SMEs). The results show significant compatibility of reporting under both regulations.
Knowledge Management and Information Systems based on Workflow Technology

Knowledge management is critical for the success of virtual communities, especially in the case of distributed working groups. A representative example of this scenario is the distributed software development, where it is necessary an optimal coordination to avoid common problems such as duplicated work. In this paper the feasibility of using the workflow technology as a knowledge management system is discussed, and a practical use case is presented. This use case is an information system that has been deployed within a banking environment. It combines common workflow technology with a new conception of the interaction among participants through the extension of existing definition languages.
Synthesis and Single Crystal X-Ray Structure of New (2E)-2-[3-(1H-Imidazol-1-yl)-1-phenylpropylidene]-N-phenylhydrazinecarboxamide

Synthesis, spectroscopic characterization and X-ray crystal structure of a new (2E)-2-[3-(1H-imidazol-1-yl)-1-phenylpropylidene]-N-phenylhydrazinecarboxamide (4) are reported. The stereochemistry of the title compound 4, C19H19N5O, about the imine bond [1.296 (4) A] was assigned to have (E)-configuration. In the urea moiety, the N–H entities are trans to each other, and one of these forms is an intramolecular N–H⋯H hydrogen bond. The compound crystallizes in the monoclinic space group P21/c with a = 5.8093 (2) A, b = 20.5575 (6) A, c = 14.0355 (5) A, α = 90.00°, β = 97.365° (2), γ = 90.00°, V = 1662.36 (10) A3, and Z = 4. The molecules are packed in crystal structure by weak intermolecular hydrogen interactions.
Application of a Eulerian two-phase flow model to scour processes

In this paper, the application of a two-phase flow model to scour processes is presented. The model is first calibrated against experimental data of unidirectional sheet-flow (one-dimensional configuration). The model is then applied to multi-dimensional configurations for the scour under a submarine pipeline and around a vertical pile. The results show that quantitative results can be obtained at the upstream sides of structures, the lee-wake erosion driven by the vortex shedding deserves further research.
Modificación química de madera de Calophyllum brasiliense Cambess. y Enterolobium cyclocarpum (Jacq.) Griseb

Wood samples of two tropical hardwood species, Cedar Mary (Calophyllum brasiliense Cambess.) and Guanacaste (Enterolobium cyclocarpum (Jacq.) Griseb. ), growing in Costa Rica were chemically modified by acetylation. Acetic anhydride was used as reagent and donor of the acetyl group, potassium carbonate as a catalyst and N,N-dimethylformamide (DMF) as a solvent. The reaction was carried out at 90° C and three reaction times were studied in order to determine the percentage weight gain (PWG) for every treatment. For the seven hour reaction, PWG was 12.88 % and 12.44 % for Guanacaste and Cedar Mary samples respectively. IR spectra using ATR technology were obtained in order to corroborate the reaction. Results showed characteristic signals of functional groups C = O (1737 cm -1 ), C-O (1220 cm -1 ) and C-H bending vibration for the acetyl group (1368 cm -1 ), which indicates that hydroxyl groups had been replaced by acetyl groups. Longer reaction times increase this replacement in both species.
Use of Near Infrared Reflectance Spectroscopy to Evaluate Quality Characteristics in Whole-Wheat Grain

El objetivo de este trabajo fue explorar el potencial de la espectroscopia en el visible (Vis) e infrarrojo cercano (NIR) para medir caracteristicas de calidad en el trigo (Triticum aestivum L.) para su uso en programas de mejoramiento. Cien muestras fueron analizadas por el metodo de referencia para proteina cruda (CP), gluten humedo (WG) y sulfato de dodecil de sodio (SDS) o prueba de sedimentacion. Las muestras de trigo se analizaron en un instrumento NIR (400-2500 nm) en reflectancia. El metodo de los cuadrados minimos parciales (PLS) fue utilizado para desarrollar las ecuaciones de calibracion para las caracteristicas de calidad en trigo. Los modelos de calibracion se validaron utilizando un conjunto independiente de muestras (n = 50) aleatoriamente escogido del conjunto de la poblacion. La incertidumbre de los modelos PLS de calibracion fue evaluada usando el error estandar de la prediccion (SEP). El SEP obtenido fue de 0,35% para CP, 2,04 para SDS y 4,14% para WG. Se concluyo que la espectroscopia de NIR podria utilizarse como una herramienta de seleccion para segregar genotipos de trigo en generaciones tempranas. En una etapa posterior se necesita mejorar la precision de los analisis NIR, ampliando el espectro de calibracion con la incorporacion de mas genotipos y diferentes anos de cultivo.
Results From Phase-1 and Phase-2 GOLD Experiments

The Ground/Orbiter Lasercomm Demonstration conducted between theJapanese Engineering Test Satellite (ETS-VI) and the ground station at JPL’s TableMountain Facility, Wrightwood, California, was the ﬂrst ground-to-space two-wayoptical communications experiment. Experiment objectives included validating theperformance predictions of the optical link. Atmospheric attenuation and seeingmeasurements were made during the experiment, and data were analyzed. Downlinktelemetry data recovered over the course of the experiment provided informationon in-orbit performance of the ETS-VI’s laser communications equipment. Bit-error rates as low as 10
A new mathematical model for food thermal process prediction

A mathematical model was developed to correlate the four heat penetration parameters of 57 Stumbo's tables (18,513 datasets) in canned food: g (the difference between the retort and the coldest point temperatures in the canned food at the end of the heating process), fh/U (the ratio of the heating rate index to the sterilizing value), z (the temperature change required for the thermal destruction curve to traverse one log cycle), and Jcc, (the cooling lag factor). The quantities g, z, and Jcc, are input variables for predicting fh/U, while z, Jcc and fh/U are input variables for predicting the value of g, which is necessary to calculate the heating process time B, at constant retort temperature, using Ball's formula. The process time calculated using the g value obtained from the mathematical model closely followed the time calculated from the tabulated g values (root mean square of absolute errors RMS = 0.567 min, average absolute error = 0.421 min with a standard deviation SD = 0.380 min). Because the mathematical model can be used to predict the intermediate values of any combination of inputs, avoiding the storage requirements and the interpolation of 57 Stumbo's tables, it allows a quick and easy automation of thermal process calculations and to perform these calculations using a spreadsheet.
PSYCHOMETRIC PROPERTIES OF ORGANISATIONAL STRUCTURE SCALE IN THE MALAYSIAN PUBLIC SERVICE AGENCIES: PRELIMINARY RESULTS

Organisational structure has been assessed with various diff erent scales resulting in inconsistencies in the measures of this construct. Hence, a re-conceptualisation of the organisational structure construct is crucial due to the fact that researchers have thus far provided inconclusive agreement on what dimensions should be included in measuring organisational structure, although many studies have conceptualised organisational structure as a multidimensional construct. This study att empted to examine the psychometric properties of the organisational structure construct by integrating four subscales – decision making, hierarchy of authority, job codifi cation, and rule observation. A priori proposition was made that organisational structure measurement could be explained by four of the hypothesised dimensions. SPSS version 12 and AMOS 4 were used to analyse the data. Findings supported the hypothesis that organisational structure can be measured by the four aforementioned subscales. Findings also showed acceptable internal consistency reliability for the overall and the four specifi c subscales of organisational structure latent construct.
ENERGY BALANCE AND CO2 EXCHANGE BEHAVIOUR IN SUB-TROPICAL YOUNG PINE ( Pinus roxburghii ) PLANTATION

A study was conducted to understand the seasonal and annual energy balance behaviour of young and growing sub-tropical chir pine ( Pinus roxburghii ) plantation of eight years age in the Doon valley, India and its coupling with CO 2 exchange. The seasonal cycle of dekadal daytime latent heat fluxes mostly followed net radiation cycle with two minima and range between 50–200 Wm -2 but differed from the latter during the period when soil wetness and cloudiness were not coupled. Dekadal evaporative fraction closely followed the seasonal dryness-wetness cycle thus minimizing the effect of wind on energy partitioning as compared to diurnal variation. Daytime latent heat fluxes were found to have linear relationship with canopy net assimilation rate (Y = 0.023X + 0.171, R 2 = 0.80) though nonlinearity exists between canopy latent heat flux and hourly net CO 2 assimilation rate . Night-time plant respiration was found to have linear relationship (Y = 0.088 + 1.736, R 2 = 0.72) with night-time average vapour pressure deficit (VPD). Daily average soil respiration was found to be non-linearly correlated to average soil temperatures (Y = -0.034X 2 + 1.676X – 5.382, R 2 = 0.63) The coupled use of empirical models, seasonal energy fluxes and associated parameters would be useful to annual water and carbon accounting in subtropical pine ecosystem of India in the absence high-response eddy covariance tower.
Preliminary results of the life+ project: CO-ordinated approach for sediment treatment and beneficial reuse in small harbours networks

a ISPRA (Italian Institute for Environmental Protection and Research). Via Vitaliano Brancati, 60 00144 Rome (Italy) b Università di Cagliari – Dipartimento di Geoingegneria e Tecnologie Ambientali. Piazza d’Armi, 1 – 09123 Cagliari (Italy) c ARPA Emilia Romagna (Agenzia Regionale Prevenzione e Ambiente). Largo Caduti del Lavoro, 6 40121 Bologna (Italy) d CNR (Consiglio Nazionale delle Ricerche) – Istituto di Geologia Ambientale e Geoingegneria. Piazza d’Armi, 19 – 09123 Cagliari (Italy) e Università degli Studi di Roma “La Sapienza” – Dipartimento di Ingegneria Civile, Edile ed Ambientale. Via Eudossiana, 18 – 00184 Rome (Italy) raffaella.pomi@uniroma1.it
Control Motion Approach of a Lower Limb Orthosis to Reduce Energy Consumption

By analysing the dynamic principles of the human gait, an economic gait-control analysis is performed, and passive elements are included to increase the energy efficiency in the motion control of active orthoses. Traditional orthoses use position patterns from the clinical gait analyses (CGAs) of healthy people, which are then de-normalized and adjusted to each user. These orthoses maintain a very rigid gait, and their energy cost is very high, reducing the autonomy of the user. First, to take advantage of the inherent dynamics of the legs, a state machine pattern with different gains in each state is applied to reduce the actuator energy consumption. Next, different passive elements, such as springs and brakes in the joints, are analysed to further reduce energy consumption. After an off-line parameter optimization and a heuristic improvement with genetic algorithms, a reduction in energy consumption of 16.8% is obtained by applying a state machine control pattern, and a reduction of 18.9% is obtained by.
Technical Note: On methodologies for determining the size-normalised weight of planktic foraminifera

Abstract. The size-normalised weight (SNW) of planktic foraminifera, a measure of test wall thickness and density, is potentially a valuable palaeo-proxy for marine carbon chemistry. As increasing attention is given to developing this proxy it is important that methods are comparable between studies. Here, we compare SNW data generated using two different methods to account for variability in test size, namely (i) the narrow (50 μm range) sieve fraction method and (ii) the individually measured test size method. Using specimens from the 200–250 μm sieve fraction range collected in multinet samples from the North Atlantic, we find that sieving does not constrain size sufficiently well to isolate changes in weight driven by variations in test wall thickness and density from those driven by size. We estimate that the SNW data produced as part of this study are associated with an uncertainty, or error bar, of about ±11%. Errors associated with the narrow sieve fraction method may be reduced by decreasing the size of the sieve window, by using larger tests and by increasing the number tests employed. In situations where numerous large tests are unavailable, however, substantial errors associated with this sieve method remain unavoidable. In such circumstances the individually measured test size method provides a better means for estimating SNW because, as our results show, this method isolates changes in weight driven by variations in test wall thickness and density from those driven by size.
Laser beam propagation through inertial confinement fusion hohlraum plasmas

A study of the laser-plasma interaction processes have been performed in plasmas that are created to emulate the plasma conditions in indirect drive inertial confinement fusion targets. The plasma emulator is produced in a gas-filled hohlraum; a blue 351-nm laser beam propagates along the axis of the hohlraum interacting with a high-temperature (Te=3.5keV), dense (ne=5×1020cm−3), long-scale length (L∼2mm) plasma. Experiments at these conditions have demonstrated that the interaction beam produces less than 1% total backscatter resulting in transmission greater than 90% for laser intensities less than I<2×1015Wcm−2. The bulk plasma conditions have been independently characterized using Thomson scattering where the peak electron temperatures are shown to scale with the hohlraum heater beam energy in the range from 2keV to 3.5keV. This feature has allowed us to determine the thresholds for both backscattering and filamentation instabilities; the former measured with absolutely calibrated full aperture backsc.
PRINCIPALSHIP AND EFFECTIVE MANAGEMENT OF FACILITIES IN SECONDARY SCHOOLS IN CROSS RIVER STATE, NIGERIA

The study sought to assess and investigate how the proficiency and creativity of principals affect the management of school facilities in Cross River State, Nigeria. The sample of the study included 36 secondary schools, with two drawn from each of the 18 Local Government Areas in the State. The primary data were collected from questionnaire and personal interview while the secondary data were collected from checklists, school records & documents, journals and internet. The data were given both qualitative and quantitative treatment. Pearson Product Moment Statistical Instrument was adopted in the analysis. The outcome of the study showed that there is a significant relationship between the principal’s proficiency, creativity and the overall educational objectives in the management of school facilities. This shows that effective management of school facilities is necessary in creating the enabling conducive academic environment thereby enhancing a corresponding achievement and performance in the teaching – learning process. Based on the above, appropriate recommendations were made to include: Appointment of qualified and competent professionals as principals; Government should set up a Committee or Agency to oversee, supervise and monitor on school facilities while school principals, teachers and students should be encouraged to inculcate maintenance culture in the handling of school facilities across school organizations in the State in particular and Nigeria generally.
Medical Diagnosis Problem Solving Based on the Combination of Genetic Algorithms and Local Adaptive Operations

Medical diagnosis can be considered a classification task which classifies disease types from patient’s condition data represented by a set of pre-defined attributes. This study proposes a hybrid genetic algorithm based classification method to develop classifiers for multidimensional pattern classification problems related with medical decision making. The classification problem can be solved by identifying separation boundaries which distinguish the various classes in the data pattern. The proposed method fits a finite number of regional agents to the data pattern by combining genetic algorithms and local adaptive operations. The local adaptive operations of an agent include expansion, avoidance and relocation, one of which is performed according to the agent’s fitness value. The classifier system has been tested with well-known medical data sets from the UCI machine learning database, showing superior performance to other methods such as the nearest neighbor, decision tree, and neural networks.
IAW-Diskussionspapiere Discussion Paper 22 Impact of Opening Clauses on Bargained Wages

This paper is an analysis of the impact of different bargaining regimes on firm-specific wages and wage dispersion. In recent years, firms in Germany favored more flexible than collective bargained wages. Opening clauses were introduced to combine collective bargaining and flexible adaptation of e.g. wages to firm-specific needs. In an own survey, it was evaluated whether central collective agreements contain these opening clauses. Then, the gathered information about opening clauses were linked to the Salary and Wage Structure Survey 2001. Focussing on central bargaining agreements, it has been tested whether bargained wages and wage dispersion differ under opened central bargaining coverage from that of non-opened central bargaining regimes. While wages with collective bargaining regimes tend to be higher, it could be found that wage dispersion under opened central collective bargaining coverage is slightly wider compared to non-opened central bargaining regime.
The Influence of Mineral Aggregates on Bitumen Ageing

A typical basic aggregate (limestone) and a typical acidic aggregate (granite) were mixed with a 100/150 penetration grade bitumen and its 'short-term' aged equivalent to produce four different 28mm dense bitumen macadam (DBM) asphalt mixtures. Subsets of the four asphalt mixtures were also subjected to the SHRP short- and long-term ageing protocols to further age the different mixtures. The ageing properties of these asphalt mixtures, together with their recovered binders, were tested at the different ageing stages using stiffness modulus (ITSM) and complex modulus (DSR) tests respectively. The results from the ITSM and DSR tests were used to indirectly and directly assess the influence of mineral aggregates on bitumen ageing (short-term initial and long-term extended). The testing results show that both the binder and aggregate types can significantly affect the ageing properties of bituminous materials. In addition, it is found that the mineral aggregate can also influence the proportion of ageing amount at different ageing stages.
Second-order dual fermion approach to the Mott transition in the two-dimensional Hubbard model

We apply the dual fermion approach with a second-order approximation to the self-energy to the Mott transition in the two-dimensional Hubbard model. The approximation captures nonlocal dynamical short-range correlations as well as several features observed in studies using cluster dynamical mean-field theory. This includes a strong reduction of the critical interaction and inversion of the slope of the transition lines with respect to single-site dynamical mean-field theory. We show that these effects coincide with a much smaller momentum differentiation compared to cluster methods. We further discuss the role of the self-consistency condition and show that the approximation behaves as an asymptotic series at low temperature.
Gravity derived depth to basement in Santiago Basin, Chile: implications for its geological evolution, hydrogeology, low enthalpy geothermal, soil characterization and geo-hazards

A recording of 1,115 gravimetric stations, the review of 368 wells, and the petrophysics measurements of 106 samples from representative outcrops have been used for a comprehensive geological/geophysical study of Santiago Basin. 2.5D and 3D gravimetric modeling, constrained by regional geology, soil and bedrock densities, edge- basin outcrops, depth (minimum) to basement from wells, and detailed modeling of heterogeneous bedrock and mid- crustal blocks, provided a well-constrained depth to basement model. Model results indicate the presence of a relatively shallow basin with an average of 250 m depth, and three sub basins with depth in excess of 500 m, but comprising less than 30% of the basin surface. From erosion rates in central Chile we estimate a basin infill lasting between 10 to 20 Ma. Basement topography/geomorphology, undercover a structural pattern dominated by NE and NW-trending structures that can be traced out of the basin, westwards in the Coastal Cordillera and eastwards in the Main Cordillera, with second order relevance of NS structures in the eastern border of the basin. This observation, further supported by natural crustal seismicity and basement-derived-magnetic signatures, suggests that the basin origin is mainly controlled by inherited old structures oblique to the margin. Active seismicity along these traverse NE and NW structures suggest that permanent deformation, and associated seismic hazard in the basin is mostly concentrated along these structures. The dynamic response of soils, in terms of the natural resonance frequency, shows that the basement-to-sedimentary/ infilling-impedance-ratio is proportional to the amplitude of the resonance peak. On the other hand, the expected cor- relation between fundamental frequency and depth to basement is only partially supported by the empirical evidence. The difference between a greater gravimetric depth-to-basement compared to lesser seismic depth-to-basement, is attrib- uted to changes in mechanical stiffness with depth compaction with minor effects in bulk density. Finally low enthalpy geothermal resources of the Santiago Basin is analyzed considering depth to bedrock, water table estimates and simple Darcy's-temperature coupled flow modeling. Results show that high groundwater temperature is restricted to deeper parts of southern sub-basin, which improves direct uses of geothermal energy for heating purposes.