Miracle-dz/UniFAR-FTUs huggingface dataset:
Testing the compatibility between national and international accounting: case of Czech republic

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. The results show significant compatibility of reporting under both regulations.
MODELING OF WATER MOVEMENT WITHIN RECLAMATION COVERS ON OILSANDS MINING OVERBURDEN PILES 1

The hydrologic performance of four different soil cover systems used to cover saline-sodic overburden has been studied at the Syncrude Canada Limited mine site since 1999. Part of this study requires the creation of computer models, using the program SoilCover 2000, that can accurately simulate the water movement within these soil covers. During the modeling process, due to the heterogeneity of the soils used in the cover systems, multi-modal soil-water characteristic curves and hydraulic conductivity functions were implemented for better reproduction of the field measurements and for increased ease of calibration. The vegetation on the covers also had a profound effect on the water movement within the covers. By understanding these three key parameters, the authors were able to greatly improve the models' results.
CLIMATE CHANGE VULNERABILITY AND COPING MECHANISMS AMONG FARMING COMMUNITIES IN NORTHERN GHANA by FRANK KYEKYEKU NTI

This study examines the effect of extreme climatic conditions (drought, flood, and bushfires) on the livelihood of households in the Bawku West district of Ghana. The research identified the mechanisms with which households cope in such situations, and analyzed factors influencing the adoption of coping strategies for flood, coping strategies for drought, and coping strategies for bushfires. Data for the study were collected in selected villages across the district in the aftermath of the 2007/2008 extreme climatic events (a prolonged drought period followed by an erratic rainfall). A binary logit regression (BLR) model was then specified to estimate factors that influence the adoption of a given coping mechanisms. Results from the BLR model indicate that literacy level, membership with an FBO, household income, and location of households had positive and significant impacts on adaptation to drought. Similarly, source of seeds for planting, membership with an FBO, household income, and farm size had positive significant influence on adaptation to flood. Adaption to bushfire was positively influenced by radio ownership, seed source and income. The main effect of these climatic extreme events on households included destruction of crops, livestock and buildings; food and water shortage; poor yield or harvest and limited fields for livestock grazing. Therefore, government policies should be geared towards creating revenue generating channels and in strengthening institutions that provide access to farm credit, readily available improve seeds and extension. Additionally, policies that expedite information dissemination through radio and other public media will enhance households’ adaptive capacity.
Investigative modes in research on data use in education

ABSTRACT This article reports on the findings from a literature review of research on data use in education published in English, German and Scandinavian languages. The review is inspired by methods for systematic mapping. The analysis illustrates how the characteristics of the total corpus of 129 articles on data use in education vary across different contexts, countries and regions. In all contexts, the studies primarily investigate structures and systems around data use. While the Anglophone studies are mainly empirical and often concerned with implementation and effectiveness in terms of data use, the studies published in German and Scandinavian languages focus more heavily on discussions and analytical reflections upon the developments of data use in education. Six investigative modes of studies on data use that can contribute to creating a more nuanced understanding of research on data use in education are identified, presented and discussed.
Statistical methods for twin and sibling designs

Twin and sibling studies are valuable in that they allow adjustment for potential confounding factors that are impossible or hard to measure. By measuring associations ‘within-cluster’ it is possible to adjust for many factors that are shared between individuals in the same cluster. Using Swedish national registers, it is possible to obtain information about a large number of potential confounders. While this gives medical researchers great opportunities to control for confounding, it also increases the risk of model misspecification leading to biased estimates. One strategy to reduce the risk of such bias is to use doubly robust (DR) estimation. In DR estimation two working models are combined in such a way that the resulting estimate will remain asymptotically unbiased when one of the models is misspecified. In study I, we implement existing DR estimators for parameters in linear, log-linear and logistic regression models in the R package drgee. In study II, we propose a new class of DR estimators for ‘within-cluster’ association measures in linear and log-linear regression models. In study III we propose a DR estimator for the ‘within-cluster’ log odds ratio parameter in logistic regression models. The estimators proposed in studies II and III are also implemented in the R package drgee. In study IV, we discuss what shared factors the ‘within-cluster’ association actually is adjusted for. Using the formal theory of causal diagrams we demonstrate that the standard methods for estimating ‘within-cluster’ association parameters implicitly adjust for shared confounders, shared mediators, but not shared colliders. Therefore, the estimated parameter may have a causal interpretation as a direct effect, i.e. as the part of the causal effect that is not mediated through shared factors. List of scientific papers The following papers, referred to in the text by their Roman numerals, are included in this thesis. I Johan Zetterqvist and Arvid Sjölander. Doubly robust estimation with the R package drgee. Epidemiologic Methods, 4(1):69–86, 2015. II Johan Zetterqvist, Stijn Vansteelandt, Yudi Pawitan, and Arvid Sjölander. Doubly robust methods for handling confounding by cluster. Biostatistics, 17(2):264–276, 2016. III Johan Zetterqvist, Karel Vermeulen, Stijn Vansteelandt, and Arvid Sjölander. Doubly robust conditional logistic regression. 2017. Submitted. IV Arvid Sjölander and Johan Zetterqvist. Confounding, mediation and colliding in conditional maximum likelihood estimation. Epidemiology, 2016. Accepted. Reprints were made with permission from the publishers.
Advanced Multifunctional Corrosion Protective Coating Systems for Light-Weight Aircraft Alloys—Actual Trends and Challenges

The present chapter is devoted to the recent trends in the field of the advanced corrosion protective layers elaboration. The chapter begins with brief classification of the standard aluminum alloys, remarking their importance for the transport sector, as well as the basic corrosion forms, typical for these alloys. It continues with the basic requirements regarding the elaboration of durable and reliable coating systems and the factors of detrimental effect during the service life time. The concept for passive and active corrosion protection capabilities is remarked as well. After description of the need for multi- layered coating systems elaboration, the function of each layer is described beginning from (i) UV light – absorbing exterior layers, (ii) self-repairing reinforced intermediate barrier layers, and (iii) cerium oxide primer layers (CeOPL). The importance and the basic approaches for metallic alloy preliminary treatment are remarked, as well. Finally, the basic concepts and the function of each layer in advanced multilayered coating system are summarized in a special section. The chapter finishes with brief conceptual description of two advanced versatile technological synthesis methods, which enable elaboration of organic/inorganic hybrid polymers and reinforcing nanoparticles.
A kind of packet reordering analysis model in concurrent multipath transmission

Focus on the problem of packet reordering in concurrent multipath transmission which lead to an unnecessary fast retransmit and increase in network load, reduces the utilization of network resources.This paper put forward a kind of packet reordering analysis model in concurrent multipath transmission based on the cumulative probability distribution function, besides, a constraint conditions are derived for data packets to be transmitted in order. And the calculation formula of random order probability of data packet in concurrent multipath transmission.
CURE MODEL WITH CURRENT STATUS DATA

Current status data arise when only random censoring time and event status at censoring are observable. We consider current status data under the cure model, where a proportion of the subjects are not susceptible to the event of inter- est. We assume a generalized linear model for the cure probability. For subjects not cured, the linear and partly linear Cox proportional hazards models are used to model the survival risk. We propose estimation using the (penalized) maximum likelihood approach. It is shown that estimates of the parametric regression coeffi- cients are √ n consistent, asymptotically normal and efficient. The nonparametric baseline function and nonparametric covariate effect can be estimated with n 1/3 convergence rate. We propose inference for estimates of the regression coefficients using the weighted bootstrap. Simulation studies are used to assess finite sample performance of the proposed estimates. We analyze the Calcification data using the proposed approach.
FIRST RECORD OF OXYCARENUS LAVATERAE (FABRICIUS, 1787) (HETEROPTERA, LYGAEIDAE) IN TURKEY

In autumn of 2017, Oxycarenus lavaterae (Hemiptera: Heteroptera: Oxycarenidae) was observed on linden trees (Tilia tomentosa) in a park in Sariyer, Istanbul, northwestern Turkey. This is the first record of this species from Turkey.
Variation in egg organic content and its relationship with egg size in the starfish Solaster stimpsoni

Mean size (volume) of the eggs of the starfish Solaster stirnpsonl was 0.406 mm3 (n = 658); this did not differ among 4 locations in Barkley Sound, on the west coast of Vancouver Island, Canada. However, there were significant differences in mean egg size among females at each location. The range of egg sizes among s i b h g s w i h n a single spawn was 28 and 39 % of the mean size for 2 females (n = 100 for each sample). Egg organic content (measured for individual eggs) was also variable. Mean content was 113.9 pg organic carbon egg-'. There were significant differences in egg organic content among locations and among females within a population. The range of sibling variation was 43 and 48% of the mean content. However, egg size was not a reliable predictor of egg content. Even the extreme egg sizes failed to yield significantly different predictions of egg content. Therefore the assumption that egg size is a reliable indicator of parental investment per offspring is not warranted in intraspecific life history studes.
The Development and Evaluation of an Emotion Competence Intervention in the South African Police Service

Abstract The South African Police Service (SAPS) is an organisation where employees are exposed to numerous stressful and traumatic episodes which affects the employee’s emotion functioning. Although several pro-active psychological programs exist within the organisation, they do not effectively assist the employee with coping with stressors on an emotion level. The objective of this study was to develop and evaluate an emotion competence intervention for the SAPS. From the literature study, several emotion competencies were found that will illustrate emotion intelligent behaviour. The criteria, methodology and content to include in an emotion competence intervention for the SAPS was established and included in the development of the intervention. The intervention was evaluated by a panel of experts (N=13), suggesting only a few minor adaptations. These suggestions were incorporated in the final emotion competence intervention. Limitations included the small amount of experts that evaluated the intervention, as well as the absence of functional SAPS members as part of the panel of experts. Recommendations for future studies were made.
Active-SWIR signatures for long-range night/day human detection and identification

The capability to detect, observe, and positively identify people at a distance is important to numerous security and defense applications. Traditional solutions for human detection and observation include long-range visible imagers for daytime and thermal infrared imagers for night-time use. Positive identification, through computer face recognition, requires facial imagery that can be repeatably matched to a database of visible facial signatures (i.e. mug shots). Nighttime identification at large distance is not possible with visible imagers, due to lack of light, or with thermal infrared imagers, due to poor correlation with visible facial imagery. An active-SWIR imaging system was developed that is both eye-safe and invisible, capable of producing close-up facial imagery at distances of several hundred meters, even in total darkness. The SWIR facial signatures correlate well to visible signatures, allowing for biometric face recognition night or day. Night-time face recognition results for several distances will be presented. Human detection and observation results at larger distances will also be presented. Example signatures will be presented and discussed.
American Option Valuation Methods

This paper implements and compares eight American option valuation methods: binomial, trinomial, explicit finite difference, implicit finite difference and quadratic approximation methods. And three Monte Carlo methods: bundling technique of Tilley (1993), simulated tree (ST) of Broadie, Glasserman, and Jain (1997), and least square regression method (LSM) of Longstaff and Schwartz (2001). Methods are compared in terms of computation efficiency and price accuracy. The findings suggest that binomial is the best performing numerical method in terms of accuracy and efficiency. LSM beats the other two simulation methods in terms of efficiency, accuracy and number of discrete exercise opportunities.
The history of photography: From the camera obscura to the beginning of the modern era,

The book is divided into six main sections: prehistory of photography (camera obscure, Wedgewood's experiments), invention of photography (Niepce's first attempts, negative/positive processes on paper, direct positive on paper), the early years (Daguerreotype, catotype, photography on glass), collodion period, gelatin period and photography and the printed page. -- AATA
ANALYSIS OF HABITAT CHANGES OF CASPIAN RED DEER (CERVUS ELAPHUS MARAL GRAY, 1850) BASED ON TEMPORAL CHANGES OF EFFECTIVE AREA AND FUNCTIONAL CONNECTIVITY ‒ A CASE STUDY OF LISAR PROTECTED AREA

A growing number of human activities are among the top factors causing habitat loss and fragmentation. The aim of this study was to investigate the temporal changes in habitat suitability, connectivity status and analysis of these changes using landscape ecology approach. Evidences indicate high probability of local extinction of Caspian red deer (Cervus elaphus maral Gray, 1850) in the current habitats of Guilan province in the north of Iran due to severe habitat destruction. In this study, habitat suitability layers and corridors were drawn with combining layers of land cover derived from the interpretation of satellite images, elevation, topography and distance to man-made in the period 19902015. Accordingly, 35% decrease in area metric of habitat suitability, 34% increase in the number of patches, 89% in edge density and 53% reduction in the average size of patches indicate that the occurrence of habitat fragmentation along with habitat loss, severely disrupted the integrity of the habitat. As a result, in all corridors, the relative share of semi-dense and dense forest cover were reduced. Research results have given a clear picture of the extent of changes in habitat suitability and connectivity paths that can have an effective role in restoration process.
Nutritive value of goat diets in Okondjatu communal area of east-central Namibia

A study was conducted to quantify the nutritive value of most preferred and less preferred browse species by goats in Okondjatu Communal Area of east-central Namibia. The most preferred forages had a crude protein (CP) (mean 175.2 ± 5.2 g/kg DM) content ranging from 142.1 to 248.3 g/kg DM. Neutral and acid detergent fibres ranged from 309.0 to 530.3 g/kg DM and 225.1 to 366.0 g/kg DM, respectively. Total condensed tannins, with a mean value of 20.6 ± 1.0 g/kg DM ranged from 7.1 to 32.8 g/kg DM, while DMI (% of BW) ranged from 2.3 to 3.9. Low and high total digestible nutrients (TDN) values of 549.0 and 673.3 g/kg DM, respectively, were recorded for the preferred browse. Relative forage quality, which was 146.0 ± 22.4 units on average ranged from 101.1 to 207.3 units. The average CP, TDN and RFQ values of 152.0 ± 1.6 and 593.3 ± 8.6 g/kg DM and 140.8 ± 20.1 units respectively, for less preferred browse were lower than those of the most preferred species, while NDF and ADF values were within similar ranges. The mean TCTs value of 55.3 ± 1.5 g/kg DM in the less preferred browse is high compared to that of the preferred species. Generally, however, the TCT levels are within acceptable limits in ruminant nutrition. It was, therefore, concluded that the browse species are of a high feeding value and when used in, particularly, less extensive feeding systems in which forage plays a leading role in feeding ruminants, production impediments due to tannins would not be encountered.
LEVEL OF SPRINT AND JUMP ABILITIES AND INTERMITTENT ENDURANCE OF ELITE YOUNG SOCCER PLAYERS AT DIFFERENT POSITIONS

The aim of the study was to analyse a level of sprint abilities, jump abilities and intermittent endurance of playing groups divided according to playing positions (goalkeepers, defenders, midfielders, forwards) from Slovak national under-21 soccer team (N=18, goalkeepers n=2, defenders n=4, midfielders n=7, forwards n=5) in time of qualification for the UEFA European Under-21 Football Championship 2011. The level of sprint abilities was diagnosed with the device Fitro Light Gates (FiTRONIC, Bratislava, The Slovak Republic). The criterion for the level assessment was the time obtained in the distance of 10m with the exactness of 0.01s. The level of jump abilities was diagnosed with the device FiTRO Jumper (FiTRONIC, Bratislava, The Slovak Republic). The criterion for the level assessment was the jump height in centimeter (cm) with the exactness of 0.1cm. Intermittent endurance was diagnosed with Yo-Yo Intermittent recovery test, level 2. The criterion for the evaluation was total overcame distance in the test in metres (m). Differences in the level of sprint abilities, jump abilities and intermittent endurance were recognised and defined with the special subject analysis. The level of sprint abilities of the whole group was presented with the average performance with the value 2.21±0.08 s, the level of jump abilities with the average performance with the value 39.0±4.2 cm and the level of intermittent endurance with the average value 1283±294 m, what means VO2max. kg-1= 62.7±4.0 ml.kg-1min-1. We have not found out with special subject analysis any significant differences in monitored parameters between groups divided according to playing positions. The significantly lower level was observed only in the level of sprint abilities and intermittent endurance of goalkeepers.
A new family of Laniatores (Arachnida:Opiliones) from the Afrotropics

Among Opiliones, Afrotropical lineages constitute some of the least studied groups in comparison with those endemic to other biogeographic provinces. Based upon morphological evidence, we erect Pyramidopidae, fam. nov. to distinguish a group of Laniatores from the family Phalangodidae. We review evidence from recent molecular phylogenetic studies that corroborate the independence of Pyramidopidae, fam. nov. from previously described families and support its sister relationship to another largely Afrotropical group, the family Assamiidae. The monotypic genus Maiorerus Rambla, 1993 is transferred to Pyramidopidae, fam. nov. The new family comprises 12 genera geographically restricted to Africa and the adjacent Canary Islands. Interfamilial relationships of the derived Laniatores are discussed in the context of gross and genitalic morphology.
A new approach to the readout of cryogenic ionization detectors: GeFRO

We present GeFRO (Germanium FROntend) a novel approach to the readout of ionization detectors. The circuit allows to minimize the number of components and the space occupation close to the detector. This way a minimal impact is added on the radioactive background in those experiments where very low signal rates are expected, such as GERDA and MAJORANA. The circuit consists of a JFET transistor and a remote second stage. The DC feedback path is closed using a diode. Only two signal cables are necessary for biasing and readout.
Asymmetric Exchange-Rate Exposure in BRIC Countries

This work contributes to the literature on exchange-rate exposure in emerging markets. We studied datasets of exchange-listed companies from four BRIC countries and discovered that exchange rate movements in the US dollar and euro affected more than 10% of these firms between 2003 and 2013. The most interesting finding of this research is that stock returns behaved differently with increasing and decreasing currency rates. For capturing the asymmetric relationship of stock and exchange rate movements, we applied a nonlinear dynamic model, which significantly improved our results compared to the empirical findings of simple versions of the Adler Dumas (1984) and Jorion (1990) models. We studied determinants of exposure to positive and negative currency movements separately. Although significant determinants in both cases were mostly similar, their weights were different. For example, the ratio of export sales was asymmetrically correlated to exchange rate exposures for all countries except Russia. For a better understanding of the sources of asymmetry in exchange rate exposure, we separately studied the positive and negative coefficients of currency exposure from the non-asymmetric model. This was never done before and natural in a way that determinants should affect positive and negative currency exposures differently. We found evidence of the contrasting impact of export sales and foreign debt in both cases.