Miracle-dz/UniFAR-FTUs huggingface dataset:
Pension accounting and research: A review

Abstract This paper provides a review of empirical research on pension accounting. Empirical research on pension accounting has focused mainly on two issues, the value‐relevance of pension accounting information and earnings management in pension accounting. Further work has been done on the information efficiency of capital markets with regard to pension accounting information. I outline how research in these areas has evolved over the past decades and discuss the results that have been obtained. I also point out methodological issues. Furthermore, this review reveals that almost all existing studies on pension accounting are based on US accounting and capitalmarket data. I therefore discuss which effects national or regional differences in, for instance, pension regulation, taxation and funding, have on the production of pension accounting information by preparers, and on the processing of this information by analysts, investors and other users. Finally, I highlight that national institutional differences as well as ongoing changes to pension accounting standards raise interesting opportunities for future empirical research on pension accounting.
Entropy, energy, and proximity to criticality in global earthquake populations

We examine the question of proximity of the global earthquake population to the critical point characterised by the energy E and entropy S based on annual frequency data from the Harvard CMT catalogue. The results are compared with a theoretical model corresponding to a Boltzmann probability density distribution of the form p(E) ∝ E−B−1e−E/θ. The data are consistent with the model predictions for fluctuations in the characteristic energy θ at constant B value, of the form S∼B〈lnE〉. This approximation is valid for large θ, relative to the maximum possible event size, confirming that the Earth is perpetually in a near‐critical state, reminiscent of self‐organized criticality. However, the results also show fluctuations of ±10% in entropy that may be more consistent with the notion of intermittent criticality. A more precise definition of the two paradigms, and a similar analysis of numerical models, are both needed to distinguish between these competing models.
Surface acoustic wave linear motor using silicon slider

Using a silicon fabricated slider, the output force and the maximum traverse velocity of a surface acoustic wave motor has been improved up to 12 times larger force and twice faster speed than the previous motor which used a multi contact points slider. To obtain the high output force, large contact area between the slider and the stator transducer is required. Therefore a silicon slider was developed and tested. As a result, the maximum output force of 3.5 N and the maximum traverse velocity of 0.65 m/s were obtained. The maximum output force of 3.5 N was 90 times of the transducer weight. Such a high output force performance is produced by high power density of surface acoustic wave devices and friction drive.
Online content optimization with effective event monitoring approach

2 Abstract: Content optimization has widely used in personalized search engines for better personalized results. It can be generated by the user actions and events on the web search engine. User interaction on the page plays a vital role in recommender systems. Previous studies on recommender systems mainly focused on modeling techniques and feature development, this content optimization is based on general behavior analysis algorithm. It provides user action analysis is critical for a recommender system. The system proposes a novel implicit user feedback and event monitoring schemes for efficient content optimization. For this our system proposes PCO approach. But user interactions in real- world Web applications are unlikely to be as ideal as those assumed by previously proposed models. Our proposed system builds an online dynamic learning framework for personalized recommendation. The main contribution in this paper is an approach of personalizing users' searches to achieve better search result which is based on event monitoring and personalized content optimized search.
Review and Support of the Relationship between Alliance Competence and Alliance Orientation

Spanish abstract. This paper seeks to contribute to the understanding of the formation of strategic alliances among companies. Specifically, it seeks to understand the relationship between alliance competence (Lambe, Speakman & Hunt, 2002) and alliance orientation (Kandemir, Yaprak & Cavusgil, 2006), following some of the most important guidelines of the leading exponents of theories based on resources and dynamic capabilities. Once the concepts were developed we proceeded to establish a hypothesis that seeks to better understand the relationships between the constructs and how they interact to achieve alliances that are beneficial for the parties involved. In particular, the findings corroborate the proposed relationships, supporting a direct link between market orientation constructs and senior management commitment to the alliances, as well as the commitment of senior management and competencies for alliances. As a fundamental contribution to this work, a mediating role of the alliance orientation construct was also detected between the relationship of senior management commitment and alliance competence. Future research is proposed into the elements of the practical guidelines for alliances and the relationship of this construct with the others related to alliances and particularly to their performance English abstract. This paper seeks to contribute to the understanding of the formation of strategic alliances among companies. Specifically, it seeks to understand the relationship between alliance competence (Lambe, Speakman & Hunt, 2002) and alliance orientation (Kandemir, Yaprak & Cavusgil, 2006), following some of the most important guidelines of the leading exponents of theories based on resources and dynamic capabilities. Once the concepts were developed we proceeded to establish a hypothesis that seeks to better understand the relationships between the constructs and how they interact to achieve alliances that are beneficial for the parties involved. In particular, the findings corroborate the proposed relationships, supporting a direct link between market orientation constructs and senior management commitment to the alliances, as well as the commitment of senior management and competencies for alliances. As a fundamental contribution to this work, a mediating role of the alliance orientation construct was also detected between the relationship of senior management commitment and alliance competence. Future research is proposed into the elements of the practical guidelines for alliances and the relationship of this construct with the others related to alliances and particularly to their performance
Comparison of machine learning classifier models for bathing water quality exceedances in UK

The revised Bathing Water Directive (rBWD) (2006/7/EC) of the European Parliament requires monitoring of bathing water quality and, if early-warnings are provided to the public, it is permissible to discount a percentage of exceedance events from the monitoring process. This paper describes the development and implementation of both Decision Tree (DT) and Artificial Neural Network (ANN) based machine learning models for 8 beaches in south-west England, UK, as bases for early warning systems (EWS) and compares their performance for one beach. Weekly bacteria-count samples were gathered by the Environment Agency of England (EA) over a 12-year period from 2000-2011 during the 20-week bathing season and this data is used to calibrate and test the models. Daily sampling data were also collected at 5 of the beaches during the 2012 season to provide more robust validation of the models. As a benchmark, models are also compared with use of simple thresholds of antecedent rainfall to classify water quality exceedances. Evolutionary Algorithm-based optimisation of the ANN models is employed using single-objective approach using area under the Receiver Operating Characteristic (ROC) curve as fitness function. The optimum operating point is established using a weighting factor for the relative importance placed on false positives (passes) and false negatives (exceedances). The models use a number of input factors, including antecedent rainfall for the catchment adjacent to each bathing beach. A possible technique for automating selection of inputs is also discussed.
Seasonal variations in chemical composition and dry matter degradability of the forage consumed by goats in a highly deteriorated rangeland of North Mexico

The aim of this study was to determine the seasonal variations in chemical composition and dry matter (DM) degradability of the diet of grazing goats on a thorn scrubland in a semi-arid region of Durango, Mexico. Extrusa samples from four oesophageal fistulated goats (33 kg liveweight) were used. The samples were obtained two consecutive days each month from October 1992 to September, 1993. Approximately five g of sample DM were incubated in the rumen of three sheep fed alfalfa hay ad libitum (120 g/kg CP; 400 g/kg NDF) for 0, 3, 6, 12, 24, 48, 72 and 96 h. Degradability data were fitted to the model: P = a+b (1 – e ct ). Then, the immediately soluble fraction a, the insoluble but rumen degradable fraction b, the potential degradation a + b, the degradation rate c and the effective degradability (ED) were determined. The data were analyzed according to a completely randomized experimental design. Annual means of crude protein (CP), CP intake (CPI) and metabolisable energy intake (MEI) (90.0 g/kg, 47.8 g/d and 2.8 MJ/d, respectively), were insufficient to meet the maintenance requirements of goats. Degradation parameters differed between the studied seasons. Mean values for a, b and c were 41.0%, 45.1% and 2.7%/h, respectively and are considered low, whereas mean value for ED (63.5%) is moderate. Results indicated that the low values of CPI and MEI as well as the c fraction may negatively influence body condition and reproductive activity of the animals.
In vitro regeneration of ‘Feizixiao’ litchi ( Litchi chinensis Sonn.)

A simple efficient in vitro plant regeneration system was developed by indirect somatic embryogenesis of ‘Feizixiao’ litchi ( Litchi chinensis Sonn.). Pollen in the anther of monocytes was used to induce callus. Two auxins (naphthalene acetic acid [NAA] and 2,4-dichloriphenoxyacetic acid [2,4-D]), and two cytokines (kinetin [KT] and 6-benzyladenine [BA]) were tested to explore their influence on callus induction. MS medium supplemented with 2.22 μM BA, 2.69 μM NAA, 13.57 μM 2,4-D, and 0.4 g/L LH (lactalbumin hydrolysate) showed the highest callus induction frequency. The callus obtained from anther was subcultured in MS medium containing 4.52 μM 2,4-D to obtain synchronized friable embryogenic callus. Different developmental stages of SEs were obtained from the callus on MS medium containing 6% (w/v) sucrose and different PGRs (plant growth regulators). On MS medium containing 6% (w/v) sucrose and supplemented with 0.54 μM NAA, 23.23 μM KT, 0.4 g/L LH, 0.56 μM inositol, and 10% (w/v) CW (coconut water), a higher number of SEs (globular, heart, torpedo and cotyledonary embryos) was achieved than on other media. Plantlets were established onto half-strength MS medium containing 1.44 μM GA 3 (gibberellic acid) followed by successful acclimatization in the greenhouse. With flow cytometry and chromosome counting, ploidy analysis of regenerated plants revealed that the regenerated plantlets were all diploid. This study is the first report on somatic embryogenesis of ‘Feizixiao litchi’, providing an opportunity to improve the cultivar by biotechnology methods. Keywords: litchi ( Litchi chinensis Sonn.), anther culture, callus, regeneration, somatic embryogenesis
Iterative updating of model error for Bayesian inversion

In computational inverse problems, it is common that a detailed and accurate forward model is approximated by a computationally less challenging substitute. The model reduction may be necessary to meet constraints in computing time when optimization algorithms are used to find a single estimate, or to speed up Markov chain Monte Carlo (MCMC) calculations in the Bayesian framework. The use of an approximate model introduces a discrepancy, or modeling error, that may have a detrimental effect on the solution of the ill-posed inverse problem, or it may severely distort the estimate of the posterior distribution. In the Bayesian paradigm, the modeling error can be considered as a random variable, and by using an estimate of the probability distribution of the unknown, one may estimate the probability distribution of the modeling error and incorporate it into the inversion. We introduce an algorithm which iterates this idea to update the distribution of the model error, leading to a sequence of posterior distributions that are demonstrated empirically to capture the underlying truth with increasing accuracy. Since the algorithm is not based on rejections, it requires only limited full model evaluations. We show analytically that, in the linear Gaussian case, the algorithm converges geometrically fast with respect to the number of iterations when the data is finite dimensional. For more general models, we introduce particle approximations of the iteratively generated sequence of distributions; we also prove that each element of the sequence converges in the large particle limit under a simplifying assumption. We show numerically that, as in the linear case, rapid convergence occurs with respect to the number of iterations. Additionally, we show through computed examples that point estimates obtained from this iterative algorithm are superior to those obtained by neglecting the model error.
Image data integration for integrity detection in database systems for m-learning applications

The paper presents the framework for an integrity detection model, describing the database elements needed for the implementation. The BMP image format is illustrated and the process of how data is encoded in the image is presented. An integrity detection model is proposed for an m-learning application along with the advantages and disadvantages brought to the system. Conclusions are drawn and future work is presented.
Experimental and Numerical Investigation of Gas-liquid Flow in Rectangular Bubble Columns with Centralized Aeration Flow Pattern

Bubble columns are multiphase contact devices for mass and heat transfer, which are intensively used in different industrial areas. Flow and turbulence in these equipments are induced by bubble rise motion. In this work, the fluid dynamics of gas-liquid flow in rectangular bubble columns with centralized aeration were investigated via experiments and CFD simulations. Particle Image Velocimetry (PIV) experiments were performed in a rectangular bubble column, in order to obtain additional data of the flow field (axial velocity, turbulent kinetic energy and stress tensors) of continuous phase (liquid). The experimental results show typical axial mean velocity profiles of the liquid, upward flow in the core region and a down-flow near the wall. The Large Eddy Simulation predicted well the flow behaviour in the bubble column.
A Hybrid Artificial Life System for Optimization of Functions

In this paper, a hybrid Artificial Life (ALife) system for function optimization that combines ALife colonization with Genetic Algorithm (GA) is proposed. The method includes two stages. In the first stage, the emergent colonization of ALife system is used to provide an excellent initial population for GA, and GA is further used to find the optimal solution in the second stage. The hybrid method is compared with ordinary ALife based optimization approach and ordinary GA approach respectively by simulation. Key-Words: Artificial Life, Evolution Computation, Genetic Algorithm, Emergent Colonization
‘Selfies’ Reveal Systematic Deviations from Known Principles of Photographic Composition

We used ‘selfies’, self-portraits taken with a hand-held smartphone camera, to test three known principles of photographic composition: The rule of thirds, the golden ratio rule, and the eye centering principle. Although they are often taught and discussed, the origin of these principles remains unclear. It is possible that they stem from constraints on human perceptual processes. Alternatively, these principles might serve more practical purposes, such as forcing photographers to explore all quadrants of the image. Selfies provide an ideal test bed for these questions due to the control they give self-photographers when they compose the photograph. We used a database of images created by non-professional photographers (N = 388). After analysis, we conclude that there little support for any of the three principles, suggesting that none is strongly rooted in spontaneous perceptual
Does the Term Spread play a role in the FED'S Reaction Function?: An empirical Investigation

Using US data for the period 1967:5-2002:4, this paper empirically investigates the performance of a Fed's reaction function (FRF) that (i) allows for the presence of switching regimes, (ii) considers the long-short term spread in addition to the typical variables, (iii) uses an alternative monthly indicator of general economic activity suggested by Stock and Watson (1999), and (iv) considers interest rate smoothing. The estimation results show the existence of three switching regimes, two characterized by low volatility and the remaining regime by high volatility. Moreover, the scale of the responses of the Federal funds rate to movements in the rate of inflation and the economic activity index depends on the regime. The estimation results also show robust empirical evidence that the importance of the term spread in the FRF has increased over the sample period and the FRF has been more stable during the term of o.ce of Chairman Greenspan than in the pre-Greenspan period.
The London bombings and racial prejudice : Evidence from housing and labour markets

This paper investigates the impact of the London bombings on attitudes towards ethnic minorities, examining outcomes in housing and labour markets across London boroughs. We use a difference-in-differences approach, specifying ‘treated’ boroughs as those with the highest concentration of Asian residents. Our results indicate that house prices in treated boroughs fell by approximately 2.3% in the two years after the bombings relative to other boroughs, with sales declining by approximately 5.7%. Furthermore, we present evidence of a rise in the unemployment rate in treated compared to control boroughs, as well as a rise in racial segregation. These results are robust to several ‘falsification’ checks with respect to the definition and timing of treatment.
Technology , Innovation and Supply Chain Management Competitive Session Determining Critical Factors of Halal Food Supply Chain using the Analytic Hierarchy Process ( AHP )

Research in halal food supply chain is relatively new. Most previous studies are either conceptual or descriptive. This study presents a conceptual hierarchical model for halal food supply chain with four factor-categories and thirteenth factors and investigates the critical factors of halal food supply chain using the Analytic Hierarchy Process (AHP). Data and information are collected through in-depth interviews from senior executives of ten halal processed food and beverage companies in Malaysia. Expert choice software is used to analyse the data and to determine relative weights of each factor-category. The results indicate that process capability is the most critical factor-category and environmental friendliness, material handlings and physical segregation are the top three critical factors.
Micro-electro-mechanically tunable metamaterial with enhanced electro-optic performance

We experimentally demonstrate a micro-electro-mechanically tunable metamaterial with enhanced electro-optical performance by increasing the number of movable cantilevers in the symmetrical split ring resonator metamaterial unit cell. Simulations were carried out to understand the interaction of the incident terahertz radiation with out-of-plane deforming metamaterial resonator. In order to improve the overall device performance, the number of released cantilever in a unit cell was increased from one to two, and it was seen that the tunable range was doubled and the switching contrast improved by a factor of around five at 0.7 THz. This simple design approach can be adopted for a wide range of high performance electro-optical devices such as continuously tunable filters, modulators, and electro-optic switches to enable future photonic circuit applications.
An improved optimisation procedure for Desirability Indices Dipl

As will be shown the current use of Desirability Indices for optimisation purposes in experimental design gives biased results in general. Researchers were satis ed with approximative solutions as unbiased results would have required analytical expressions for the distributions of Desirability Indices. These expressions are unavailable. Todays computing power allows to use Monte-Carlo estimators for estimating exact solutions instead of analytical solutions and therefore to improve the estimation process for Desirabilities.
Utility of EC 3 MTM Petrifilm TM and sanitary surveys for source water assessment in Nyabushozi County , south-western Uganda

The majority of people in developing nations rely on untreated or minimally treated surface and shallow groundwater sources which are prone to faecal contamination. This study evaluated the utility of EC 3MTM PetrifilmTM and sanitary inspection forms (SIFs) as tools to assess 47 water sources and identify hazards of contamination in two rural Ugandan villages (90% were surface sources). Water samples were cultured on EC 3MTM PetrifilmTM, which are intended for the enumeration of E. coli and total coliforms following 24 h incubation at 37oC. Isolated bacteria were cultured on MacConkey agar and identified using standard biochemical tests, while selected isolates were verified by sequencing 16S rRNA genes. From 105 Petrifilms, 110 presumptive E. coli were isolated and identified to genus level. However, only 33 presumptive E. coli isolates from 14 water sources (representing 27 distinct strains as determined by PFGE) were confirmed E. coli. The other presumptive E. coli isolates were identified as Citrobacter, Enterobacter, Proteus, Salmonella and Yersinia species. SIFs used an adapted survey designed for urban water sources of Uganda. The form yielded an SIF score based on binary data and characterized potential sources of contamination. SIF scores alone offered little information to distinguish between contamination levels of surface water sources, but the information collected in the surveys could be used to identify ways to improve sources. The results of this study suggest that the use of sanitary surveys may assist in identifying potential pollution sources that may be targeted to protect water sources. Bacterial monitoring using EC 3MTM PetrifilmsTM may be effective for the screening of relative levels of contamination of source waters, including surface sources.