Miracle-dz/UniFAR-FTUs huggingface dataset:
Improve Performance or Corruption Motivation in Beyond Budget Implementation, Survey in Public Sector Organizations

This paper aims to determine possibility beyond budget implementation in public sector organization which submissive to federal government budget instructions, this budget as an act should be followed, by those organizations committed by financial ministry planning. We have discussed tow thinking groups. First, a group that performs the use of the budget as a tool for financial control, they criticize the use of beyond budget, (Horngren et al., 2004). second, group ague adoption of the budget in the control is method has become useless, beyond budget provide better utilization resource and best regarding with market opportunities and problems (Hope and Fraser, 2003), (Hansen et al., 2003). We interviewed accounting managers, auditing managers, and their assistance in research sample organizations which owned by government. Interviews were conducted from a managerial viewpoint with the accounting managers and their assistants, as well as from a control viewpoint with auditing managers, in order to distinguish between areas of corruption and financial performance motivation. Interview has done in December 2020 to February 2021, in public sector organization in Al-Najaf city in Iraq. We found public sector organization possible to implement beyond budget. However research sample organizations need to improve their level of controlling and efficiency for employees otherwise ignore traditional budgets, will cause corruption and authority misusing. Implementation beyond budgeting helps them to provide solutions the problems facing activities which unexpected.
Health, Longevity, and Welfare Inequality of Older Americans

Abstract We estimate the distribution of well-being among the older U.S. population using an expected utility framework that incorporates differences in consumption, leisure, health, and mortality. We find large disparities in welfare that have increased over time. Incorporating the cost of living with poor health into elderly welfare substantially increases the overall inequality. Disparity measures based on cross-sectional income or consumption underestimate the growth in aggregate welfare inequality. Moreover, health is a better indicator of an individual's relative welfare position than income or consumption.
Financial Interlocks and the Cost of Debt in a Setting with Concentrated Family Ownership

We investigate the role of board directors from financial institutions (financial interlocks) on the relationship between ownership structure and the cost of debt. In Italy, ownership is largely concentrated often in families, and financial institutions are the primary source of funding for firms. These characteristics offer a context to examine debt-equity agency conflicts and whether having direct internal monitoring channels such as financial interlocks reduces a firm’s cost of debt. We show that while concentrated ownership has an increasing effect on the cost of debt, financial interlocks moderate this relationship. Further, we find that financial interlocks act as an even more important tool in mitigating the agency cost of debt in cases of family ownership. Our results are robust to a set of firm-specific characteristics and support the idea that financial interlocks provide firms with a monitoring device that could resolve some of the debt-equity agency conflicts.
Effect of Sorbitol Calcium Chelate on Yield and Calcium Nutrient Absorption of Peanut

Sorbitol has the effect of promoting nutrient absorption, so it has the potential to produce excellent fertilizers. In this study, sorbitol calcium chelate was synthesized using sorbitol as the chelating agent. The effects of sorbitol calcium chelate on peanut were investigated, with the goal of promoting peanut yield and improving the utilization of calcium fertilizer. Field experiments were carried out in Jimo, Shandong Province, China. Four sorbitol calcium chelate concentrations (0.4, 0.8, 1.6 and 2.4 g L-1) and two sorbitol non-chelated calcium concentrations (1.6 and 2.4 g L-1) were tested. Compared with the corresponding sorbitol non-chelated calcium fertilizer treatments, the yield of peanuts increased by 10.0 and 1.7% under sorbitol chelated calcium concentrations of 1.6 and 2.4 g L-1, respectively, besides, the calcium and potassium contents of the seed kernel increased by 32.2 and 55.8%, under sorbitol chelated calcium concentrations of 1.60 and 2.40 g L-1, respectively. Sorbitol calcium chelate improved peanut yield and promoted the transformation of sugars to fat in the seed kernel, the 1.6 g L-1 concentration produced the best results. Compared with the blank control, the 1.60 g L-1 sorbitol chelated calcium fertilizer treatment increased peanut yield by 28.6%, fruit number per plant by 46.8%, 100-kernel weight by 20.4%, full fruit number per plant by 55.3%, fat content by 5.0%. In conclusion, sorbitol chelated calcium fertilizer was superior to sorbitol non-chelated calcium fertilizer under the experimental conditions used herein.
Cyclicality of Capital Adequacy Ratios in Heterogeneous Environment: a Non-linear Panel Smooth Transition Regression Explanation

This study aims to investigate the cyclicality of capital adequacy ratios (CARs) in US bank holding companies using a new business cycle index and a non-linear panel smooth transition regression model. The suggested index can predict US business activity with a higher accuracy than existing proxies, while the regression methodology deals with the heterogeneity bias of linear models and can capture asymmetric effects, thus improving forecasting efficiency. Our results show that the equity capital to assets ratio is countercyclical, while the risk-based capital adequacy ratios are procyclical. In addition, the response of capital adequacy ratios to changes in economic activity is asymmetric across recessions and expansions. The findings of this study can assist policymakers and bank regulators as the estimation of capital adequacy ratios using the non-linear method and new proxy of BC can improve both the time-lag and accuracy issues in the regulators’ decision making and results in improved compliance behavior of the banks.
The Impact of Digitalization Policies. Evidence from Italy’s Hyper-depreciation of Industry 4.0 Investments

This paper investigates the role played by hyper-depreciation of tangible assets, a fiscal incentive introduced for the first time by the Italian Government in 2017, in sustaining private investments in advanced digital technologies, and, indirectly, in affecting firms’ labor demand. By making use of a unique firm-level data set that links administrative records on tax returns and job flows with information from company balance-sheets, the paper addresses the following questions: what was the take-up of the fiscal incentive in its first year of implementation? What are the characteristics of recipient firms? What is the impact of subsidized investments on firms’ hiring and separations? Overall, the results of the analysis suggest that hyper-depreciation has been so far an effective means to support the digital technology transformation of the Italian production system and that such transformation has had a positive net effect on employment.
Global Versus Non-Global Banks: A Capital Ratios-Based Analysis

Abstract This paper examines the Leverage Ratio and Total Capital Ratio of global versus non-global banks in both the pre- and post-crisis periods. A panel data set of 165 global and non-global financial institutions from 38 countries is used for the period 1999-2015 and a random effects model is employed to examine whether global banks perform better or not compared to their non-global counterparts. This study comes up with two important findings. First, global banks do not exhibit heterogeneous behaviour with respect to both ratios neither in the pre- and especially nor in the post-crisis period. Second, the Leverage Ratio is crisis-insensitive, but the Total Capital Ratio is not. Our findings encourage further research on the topic of the contribution of global banks to the financial crisis propagation (at least as far as leverage is concerned).
STUDY ON TARGETED DELIVERY OF 5-FLUOROURACIL FROM SUPER PARAMAGNETIC STARCH NANOPARTICLES

This paper deals with the effects of 5-Fluorouracil drug on iron oxide impregnated starch nanoprticles and native starch used in targeted therapy. Such systems have shown potential in releasing chemotherapy drugs controllably. In the present investigation starch nanoparticles were synthesized by emulsion cross linking method and characterized by various techniques such as Fourier transform– infrared spectrometry, Transmission electron microscopy, prepared native starch nanoparticles and Superparamagnetic starch nanopartcles with the average diameter of 6nm to 80nm through W/O emulsification-cross linking method. The release behavior of superparamagnetic starch nanoparticles was studied as a function of various factors such as chemical composition of nanocareer, pH, temperature, biological fluids, applied magnetic field. The results revealed that the iron oxide loaded starch nanoparticles and native starch nanopartcles prove to be an excellent option for controlled and targeted delivery of 5 Floro Uracil by application of an external magnetic field. Therefore, there is a strong incentive to develop a new strategy for the synthesis of starch nanoparticles and research their properties.
Tracing Competencies and Product Requirements in Technology Space: A New Perspective on Firm and Industry Evolution

This paper showcases a new approach to studying firm and industry evolution, combining a resource-based perspective with a dynamic, evolutionary perspective. At the center of the study is a new framework for tracing competencies and product requirements in technology space. Technology space is viewed as an abstract representation of all available technology categories at a point in time. Both the technological competencies of a firm and the technological requirements of a firm’s products are then expressed as positions in technology space. Such positions are inferred from annual patenting activity. Following this approach, groups of firms can be aggregated to represent industries; and firm and industry evolution can be studied by considering year-on-year changes. The framework is applied to three industry cases across a 20-year period, comprising the mobile phone industry, the photography industry, and the automotive industry. This application leads to a number of new insights with respect to successful industry entry and incumbent failure – events typically associated with disruption – as well as with respect to firm differences. Specifically, differences in firm performance are proposed to be attributable to a set of managerial capabilities reminiscent of Dynamic Capabilities. Practitioner recommendations are derived on that basis. The paper also provides new perspectives on iconic examples of disruption which form part of the industry cases: this includes Apple’s successful entry into the mobile phone industry and Kodak's decline in the photography industry.
Investopedia’s ‘What Is the Keynesian Multiplier?’ Needs to Be Completely Revised to Correct Its Many Errors of Omission and Commission

Investopedia’s “What is the Keynesian Multiplier “ is fundamentally flawed and needs to be completely rewritten in order to eliminate a number of errors of omission and commission concerning Richard Kahn and J M Keynes. First,Richard Kahn’s article ,published in 1931 in the Economic Journal,was derived from Keynes’s earlier work in his A Treatise on Probability ,1921(Brady,2004) and his May,1929(Kent,2007) arithmetic example ,which follows directly from the mathematical model presented in chapter 26 of the A Treatise on Probability on page 315 in footnote 1.The discussion in the General Theory on pp.122-123 of the theory of the multiplier follows directly from the A Treatise on Probability. Second,Investopedia’s article completely ignores the series of articles written by Keynes in 1937 and 1938 in England on war finance and unemployment, first discussed by Terence Hutchison in 1977,demonstrating that Keynes’s support for deficit finance was strictly limited to the occurrence of a severe recession or depression. Third, Investopedia’s article completely ignores the extensive 250 pages of correspondence in Volume 27 of the Collected Writings of John Maynard Keynes detailing Keynes’s explicit support for deficit finance for the support and maintenance of public infrastructure projects only which would pay for themselves overtime in the long run.The government budget would always be balanced.There would be a separate capital account budget devoted to public infrastructure spending that would have to be in balance in the long run. Only the capital account could be in deficit . Keynes’s clear cut disagreement with supporters of deficit financed tax cuts in England in 1942-1944 is explicit in these two hundred and fifty pages (CWJMK,pp.225-475). Fourth,the belief that M. Friedman showed that there were errors in the logical and mathematical construction of the multiplier has no support.M. Friedman never showed there were any mathematical and logical errors in the multiplier concept.
Corporate Balance Sheets and Sovereign Risk Premia

This paper studies sovereign debt pricing in the presence of corporate debt. We find that foreign currency (FC) corporate external debt empirically explains sovereign credit spreads in emerging countries, even after controlling for sovereign debt and global factors. Decomposing sovereign credit spreads into their default premium (default probability) and risk premium components, we find that a 1% increase in FC corporate external debt is associated with a 5 basis point increase in the sovereign risk premium but a small and insignificant change in the sovereign default premium. We incorporate a productive corporate sector and risk-averse foreign lenders into a quantitative sovereign default model. An increase in FC corporate external debt has three effects on tax revenue, and thus sovereign spreads. It increases the mean of tax revenue due to higher investment, increases the variance of tax revenue due to higher exposure to exchange rate risk, and changes the covariance of sovereign defaults and the state of foreign lenders due to the safe currency property of FC. The first two effects counteract each other and help explain the insignificant change in the sovereign default premium, while the third effect results in a higher sovereign risk premium. Corporates do not internalize their effect on sovereign debt pricing, leaving room for policy improvement.
Portfolio Alignment to a 2°C Trajectory: Science or Art?

The concept of portfolio alignment to a temperature trajectory has gained momentum among investors and regulators since the 2015 Paris Agreement recognized the importance of the financial sector for the low carbon energy transition. Yet, a clear definition and a transparent methodological framework for alignment assessment with a temperature trajectory, or portfolio temperature alignment, are presently lacking and few academic studies have addressed this question. This paper provides a definition of portfolio temperature alignment, reviews the key methodological steps in computing alignment measures, and highlights the main scientific challenges, with the aim to stimulate further research on this topic. We review, analyze and place in context the main findings of the recent technical review of portfolio temperature alignment assessment methodologies by Institut Louis Bachelier.
Distinct spatiotemporal distribution of Hsp90 under high-heat and mild-heat stress conditions in fission yeast

The molecular chaperone Hsp90 is highly conserved from bacteria to mammals. In fission yeast, Hsp90 is essential in many cellular processes and its expression is known to be increased by heat stress (HS). Here, we describe the distinct spatiotemporal distribution of Hsp90 under high-heat stress (HHS: 45˚C) and mild-heat stress (MHS: 37˚C). Hsp90 is largely distributed in the cytoplasm under non-stressed conditions (27˚C). Under HHS, Hsp90 forms several cytoplasmic granules within 5 minutes, then the granules disappear within 60 minutes. Under MHS, Hsp90 forms fewer granules than under HHS within 5 minutes and strikingly the granules persist and grow in size. In addition, nuclear enrichment of Hsp90 was observed after 60 minutes under both HS conditions. Our data suggest that assembly/disassembly of Hsp90 granules is differentially regulated by temperatures.
Investigation of Internal Load During Yo-Yo Test according to the Playing Positions of Amateur Football Players

The aim of this study was to examine the internal load of amateur football players during the Yo-Yo Intermittent Recovery Level 1 (Yo-Yo AT1) test according to the playing positions. A total of 26 men (defenders 10, midfielders 10 and attackers 6) who played in Amateur Football clubs and had no health problems, aged 20,88±4,09 years on average, with a height of 177,19± 7,11 cm and a body weight of 71,00±9,17 kg, were voluntarily participated in the study. Participants were asked to stay in a supine position for 15 minutes after measuring their height and body weight to determine their resting heart rate. Before the Yo-Yo test, 10 minutes of dynamic movements, 5 minutes of warm-up consisting of active and passive stretching, 5 minutes of cooling and 5 minutes of passive stretching were performed after the test. The heart rate of the players was recorded with a precision of 1 millisecond with the Polar RS 800CX brand telemetric device throughout the entire protocol. Analysis of heart rate were done with POLAR Pro Trainer 5 computer software. In these analyzes, the data regarding the periods spent in different percentages of HRmax and the ratio of these times to the total test time were determined. SPSS 15 was used in statistical analysis of these parameters. As the data were not dispersed normally, comparisons to playing positions were made using Kruskall Wallis H test. No statistically significant difference was detected by playing positions in terms of distance, VO2maks, average heart rate and perceived difficulty rating related to Yo-Yo test (p>0,05). Likewise, the playing positions were similar in terms of the Yo-Yo test period, the periods spent in different percentages of HRmax and the ratio of these times to the total test time (p>0,05). As a result, although a statistically significant result was not obtained in the examined parameters, it can be said that there were some differences according to the playing positions in the periods spent in different percentages of HRmax and the ratio of these times to the total Yo-Yo AT1 test time. As a result, it can be said that performance evaluation and training planning should be done considering these differences.
Lena: a Voice-Based Conversational Agent for Remote Patient Monitoring in Chronic Obstructive Pulmonary Disease

Chronic obstructive pulmonary disease (COPD) is one of the leading causes of death worldwide. To manage the increasing number of COPD patients and reduce the social and economic burden of treatment, healthcare providers have sought to implement remote patient monitoring (RPM). Screen-based RPM applications, such as filling self-reports on the smartphone or computer, have been shown to increase the quality of life, reduce the frequency and severity of exacerbations, and increase physical activity in patients with COPD. These applications, however, are not without challenges for the elderly target population. They are often used on devices designed by and for a different age group, which makes filling out self-reports prone to error and induces fears of technology malfunctions. Voice-based conversational agents (VCAs) are available on more than 2.5 billion devices and are increasingly present in homes worldwide. Aside from their commercial success, VCAs are also credited with several functionalities, such as hands-free use, that make their adoption in healthcare attractive, especially for the elderly. In this work, we investigate the potential of VCAs for RPM of COPD. Specifically, we designed and evaluated Lena, a single-board computer-based VCA framed as a digital member of the medical team. Lena acts as RPM for the early prediction of COPD exacerbations by asking ten symptom-related questions to determine the patient’s daily health status. This paper presents the patients’ feedback after their interaction with Lena. Patients evaluated the acceptability of the system. Notably, all patients could imagine using the system once a day in the context of a larger study and wished to integrate Lena into their daily routine.
A computational framework for learning and transforming task representations

Humans exhibit substantial cognitive ﬂexibility. We can use our knowledge of a task to adapt to novel variations on our ﬁrst try. For example, imagine you are playing poker with your friends, and one of them says “next round, let’s try to lose. ” You will be able to perform well, despite the new goal directly contradicting your prior goal. Alternatively, suppose your friend says “next round, threes will be wild. ” You will be able to play this variation, even if you have never played it before. For an example from another domain, imagine your friend shows you a blue car
COMPARATIVE STUDY OF MACHINE LEARNING KNN, SVM, AND DECISION TREE ALGORITHM TO PREDICT STUDENT’S PERFORMANCE

Students who are not-active will affect the number of students who graduate on time. Prevention of not-active students can be done by predicting student performance. The study was conducted by comparing the KNN, SVM, and Decision Tree algorithms to get the best predictive model. The model making process was carried out by steps; data collecting, pre-processing, model building, comparison of models, and evaluation. The results show that the SVM algorithm has the best accuracy in predicting with a precision value of 95%. The Decision Tree algorithm has a prediction accuracy of 93% and the KNN algorithm has a prediction accuracy value of 92%.
GRIFIN Research Internship: Data-driven assessment of intrusion detection

Intrusion detection systems (IDS) are security measures that monitor an information system and raise an alert whenever an attack or an anomaly is detected. Misuse detection designates IDS that rely on a database of signatures indicative of known attacks. On the other hand, anomaly detection is concerned with modelling the legitimate behaviour of a system, and detects any deviation. Anomaly detectors are hence capable to detect new attacks which do not have any known signature yet. However, anomaly detectors are more prone to false positives. As a common security measure, it is important to assess the performance of an IDS: ideally, it should not miss any attack while avoiding to mis-classify legitimate events. These errors are known as false negative and false positive, respectively and can be modelled in a confusion matrix, which also features the number of true positives, that is the events that were classified as intrusions, and true negatives, the legitimate events that were rightfully not considered as intrusions. Leveraging the confusion matrix, one can compute common classification performance metrics such as, among others, the accuracy, the amount of correct detections within the set of all monitored events, or the detection rate, also known as recall, that is the amount of detected intrusions within the set of malicious events. According to Milenkovski et al. [1], the evaluation methodologies of IDS focus on: