Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Education for the 21st Century: The Global Challenges

Introduction - global views of the needs and future of accounting education: the changing face of the profession - green ink fortified by vintage wine, P.D. Agars the skills and competencies of accountants, M.C. Wells. Part 1 Accounting education in China and Russia: accounting education in China, B.J. Cooper et al accounting practices and education in Russia and other republics of the CIS, A.J.H. Enthoven and J.V. Sokolov. Part 2 Accounting education in developing countries: development in Indonesian accountancy, K.K. Abdoelkadir and H. Yunus the impact of accounting education on economic development in the Caribbean, R.A. Chaderton needs of accounting education in developing countries - an African case study, G. Olusegun Wallace and M. Pendlebury. Part 3 Accounting education in developed countries: accounting education program for 21st century - a Canadian experiment, H. Jun Lin and Al Hunter implications for proposed changes in accounting education - the New Zealand experience, K.B. Walker and L.A. McClelland. Part 4 Instructional innovations in accounting education: some exploratory applications of suggestive accelerated learning and teaching (SALT) in accounting education, K. Anyane-Ntow experimental learning theory - an application with individualized problems on foreign currency restatement, O. Duangploy and G.W. Owings open learning for accountancy education, M.G. Harvey et al. Part 5 Performance evaluation: UNT accounting change program evaluation - empirical examination of baseline competencies, F.A. Bayer et al cognitive complexity and accounting education, R.L. Hurt. Part 6 Ethics and professionalism in accounting education: integrating ethics into financial management courses - a role play approach, K.M. Brown integration of ethics into tertiary accounting programmes in New Zealand and Australia, I. Chua et al. Part 7 International accounting standards: IASC and globalization - can the problem of non-compliance be overcome? , F.K. AlNajjar how are accounting standards justified? an Anglo-American perspective, M.J. Mumford. Part 8 Further issues in accounting education: accounting education changes for the future, D. Bandy multi-entry multi-exit accounting education, J. McLachlan and V. Wood. (Part Contents).
BLDC motor drive based on current shaping cell converter

The Brushless Direct Current (BLDC) motor has advantages like high efficiency and torque, low electromagnetic interference and maintenance, this make it suitable for low power applications, however, the addition of an electronically switching driver induces problems with power quality standards in a PI closed-loop based on Hall effect sensors. This paper presents a typical BLDC drive modified with a cell based on a discontinuous current mode converter with an active shaping technique to manage the DC voltage to feed the IGBT-VSI, power factor and Total Harmonic Distortion (THD) is improved to comply with the IEC 61000-3-2 standard. As a result, stresses on the IGBT semiconductor are reduced. Proposed cell converter design and experimental results are presented.
Data rate and throughput enhancement base on IEEE802.11n standard employing multiple antenna elements

In this paper, the performance of wireless local area networks (WLANs) with Single-User MIMO (SU-MIMO) vs. Single-User Beamforming (SU-BFM) and Multi-User MIMO (MU-MIMO) vs. Multi-User Beamforming (MU-BFM) schemes in terms of data rate and average throughput has been investigated. The MIMO technique is the use of multiple antennas at both transmitter and receiver to improve data rate performance while beamforming increases the Signal to Noise Ratio (SNR) resulting in large coverage area. The tradeoff between both schemes is the main focus for this paper. The obtained results show that MIMO and beamforming techniques are able to improve the average throughput. The SU-BFM and MU-BFM schemes provide higher data rate and throughput at long distance. On the other hand, SU-MIMO and MU-MIMO schemes give rise to data transmission rate and throughput at short distance.
Mechatronic vehicle door assistant

Easy operation of vehicle functionality is an important distinguishing mark for competitiveness. Recently, several approaches are presented in order to assist the entry for passengers. In this paper a novel vehicle door is proposed that offers useful functionalities and increases the passengers' comfort. Based on a mechatronic door system, containing an environment sensor system, a semi-active actuator and a suitable control algorithm, features like a door protection, a variable detent position of the door and get-out assistance is realized by the suggested approach.
Novel Web Usage Mining for Web Mining Techniques

-Web usage mining is a type of web mining, which exploits data mining techniques to discover valuable information from navigations of Web users. As in classical data mining, data processing and pattern discovery are the main issues in web usage mining. The first phase of the web usage mining is the data processing phase including session reconstruction. Session reconstruction is the most important task of web usage mining since it directly affects the quality of the extracted frequent patterns at the final step, significantly. Session reconstruction methods can be classified into two categories, namely 'reactive' and 'proactive' with respect to the data source and the data processing time. If the user requests are processed after the server handles them, this technique is called as ‘reactive’, while in ‘proactive’ strategies this processing occurs during the interactive browsing of the web site. In this paper, we proposed a new reactive session reconstruction method. Our agent simulator models behavior of web users and generates web user navigations as well as the log data kept by the web server. In this way, the actual user sessions will be known and the successes of different techniques can be compared.
Intellectual challenges to financial stability analysis in the era of macroprudential oversight

This article discusses the main intellectual challenges related to the conceptual foundations, analytical models and regulatory assessment tools in the field of financial stability analysis. The focus is on ways to detect and contain systemic risk. The article also tries to point in directions that could be helpful in resolving these intellectual challenges. The article starts with a discussion of the nature and origins of financial stability and systemic risk. It then goes through four areas in which lessons from the present crisis have illustrated major analytical challenges in enhancing the understanding of financial stability and systemic risk. The article concludes that 1) the understanding of the fundamental working of financial systems and the risks they generate needs to be deepened, in particular in relation to financial innovation and the role of nonbank financial intermediaries, 2) better insights need to be developed about when and how financial systems migrate from stability to instability, 3) models need to be developed that capture the interactions between widespread financial instability and the performance of the economy at large (including the related amplification effects and nonlinearities), and 4) such models need to be further extended to be able to assess the effectiveness and efficiency of macroprudential regulatory policies in containing systemic risks. Meeting this agenda will require reorienting significant resources in academia, central banks and supervisory authorities in these directions. It will also require enriching the way of thinking in economics and finance. New approaches should be considered that do not necessarily rely only on the notions of equilibrium, universal rationality and efficiency, but go beyond those concepts. Approaches that have been used successfully in other fields, such as the natural sciences, may be a helpful source of inspiration.
Gravitational Collapse of a Massless Scalar Field and a Perfect Fluid with Self-Similarity of the First Kind in (2+1) Dimensions

Self-similar solutions of a collapsing perfect fluid and a massless scalar field with kinematic self-similarity of the first kind in 2+1 dimensions are obtained. Their local and global properties of the solutions are studied. It is found that some of them represent gravitational collapse, in which black holes are always formed, and some may be interpreted as representing cosmological models.
Visualizing the Refactoring of Classes via Clustering

When developing object-oriented classes, it is difficult to determine how to best reallocate the members of large, complex classes to create smaller, more cohesive ones. Clustering techniques can provide guidance on how to solve this allocation problem; however, inappropriate use of clustering can result in a class structure that is less maintainable than the original. The ExtC Visualizer helps the programmer understand the class structure by visually emphasizing important features of the class's members and their interrelationships. More importantly, it helps users see how various clustering algorithms group the class's members. These insights help a programmer choose appropriate techniques for refactoring large classes.
Transplantation of Bone Marrow Stromal Cell-Derived Schwann Cells Promotes Axonal Regeneration and Functional Recovery after Complete Transection of Adult Rat Spinal Cord

The aim of this study was to evaluate whether transplantation of Schwann cells derived from bone marrow stromal cells (BMSC-SCs) promotes axonal regeneration and functional recovery in completely transected spinal cord in adult rats. Bone marrow stromal cells (BMSCs) were induced to differentiate into Schwann cells in vitro. A 4-mm segment of rat spinal cord was removed completely at the T7 level. An ultra-filtration membrane tube, filled with a mixture of Matrigel (MG) and BMSC-SCs (BMSC-SC group) or Matrigel alone (MG group), was grafted into the gap. In the BMSC-SC group, the number of neurofilament- and tyrosine hydroxylase-immunoreactive nerve fibers was significantly higher compared to the MG group, although 5-hydroxytryptamine- or calcitonin gene-related peptide-immunoreactive fibers were rarely detectable in both groups. In the BMSC-SC group, significant recovery of the hindlimb function was recognized, which was abolished by retransection of the graft 6 weeks after transplantation. These results demonstrate that transplantation of BMSC-SCs promotes axonal regeneration of lesioned spinal cord, resulting in recovery of hindlimb function in rats. Transplantation of BMSC-SCs is a potentially useful treatment for spinal cord injury.
Multi-rate QR-MDD for High Data Rate Transmission in Nomadic Local Wireless Access

In this paper, we propose a new MIMO algorithm for giga-bps data transmission. To reduce computational complexity and the decoding latency, a 3-stage receiver algorithm, namely multi-rate QR-MDD is proposed. The MIMO receiver consists of multi-dimensional detection, partial interference cancellation and the weighted zero-forcing equalization, where transmit antennas are divided into two group. The first group is transmitted using lower modulation level and lower code rate and the MDD (multi-dimensional detection) algorithms is used for demodulation and decoding, while the second group is transmitted using higher modulation order and higher code rate and the WZF algorithms is used. Once the first group is decoded, they are cancelled out from received signal for demodulation and decoding of the second group. The complexity and the error rate performance are investigated and compared with MLD (Maximum Likelihood Detection) and ZF (zero forcing). The error performance is slightly worse performance than that of MLD. And computational complexity viewpoint of the required number of real multiplications is approximately 2 times the complexity level of ZF.
WAP: Cognitive aspects in unit testing: The hunting game and the hunter's perspective

Humans are hunters and love the chase-they hunt for food, they hunt for bugs in software. In the last decade, testing research has gone deeper and broader to help with the challenging task of catching bugs. Much of the literature approaches the problem from a theoretical-technical perspective and is often oriented to automated solutions. Yet, there is a gap between industry testing problems and research testing solutions. We take a different perspective and consider the human component as a major part of the solution for practical testing problems. Many of these human-related issues are reported in academic surveys of practitioners. We highlight the importance of human factors in testing by introducing a hunting metaphor. We also bring attention to evidence on cognitive support demands in unit test practices. An initial framework is proposed as an effort to bring understanding of cognitive support demands, and provides direction for further research on unit testing tools which support tester skill improvement.
Standing Surface Acoustic Wave Based Cell Coculture

Precise reconstruction of heterotypic cell–cell interactions in vitro requires the coculture of different cell types in a highly controlled manner. In this article, we report a standing surface acoustic wave (SSAW)-based cell coculture platform. In our approach, different types of cells are patterned sequentially in the SSAW field to form an organized cell coculture. To validate our platform, we demonstrate a coculture of epithelial cancer cells and endothelial cells. Real-time monitoring of cell migration dynamics reveals increased cancer cell mobility when cancer cells are cocultured with endothelial cells. Our SSAW-based cell coculture platform has the advantages of contactless cell manipulation, high biocompatibility, high controllability, simplicity, and minimal interference of the cellular microenvironment. The SSAW technique demonstrated here can be a valuable analytical tool for various biological studies involving heterotypic cell–cell interactions.
Client Feedback and the Role of the Appraiser

Appraisers routinely work at solving ill-structured valuation problems where the normative performance criterion is an objective judgement of market value as of the valuation date. This study, theoretically grounded in the lens model of perceptual theory, investigates the effect of client feedback on appraisersâ€™ perceptions of their role in the loan underwriting process. It investigates the extent of cognitive departure from the normative role toward perception of being a validator of pending sale prices. An instrument is devised to measure environmental perception feedback, coercive feedback and positive reinforcement of the normative performance criterion. Client feedback is found to have a significant effect on appraisersâ€™ role perceptions and on appraisersâ€™ perceptions of the of the lender-clientâ€™s performance criterion. Appraisers who receive a great deal of environmental perception feedback and coercive feedback are more likely to view themselves as price validators, whereas appraisers exposed to positive reinforcement of the normative performance criterion are more likely view themselves as providers of objective opinions of market value.
Brokers, Voters, and Clientelism: The Puzzle of Distributive Politics

Part I. Modalities of Distributive Politics: 1. Between clients and citizens: puzzles and concepts in the study of distributive politics Part II. The Micro-Logic of Clientelism: 2. Gaps between theory and fact 3. A theory of broker-mediated distribution 4. Testing the theory of broker-mediated distribution 5. A disjunction between the strategies of leaders and brokers? 6. Clientelism and poverty Part III. The Macro-Logic of Vote-Buying: What Explains the Rise and Decline of Political Machines? : 7. Party leaders against the machine 8. What killed vote buying in Britain and the United States? Part IV. Clientelism and Democratic Theory: 9. What's wrong with buying votes?
Automation of 3D-DfT Insertion

Using Through-Silicon Vias (TSVs) in three-dimensional stacked ICs (3D-SICs) has benefits in terms of interconnect density, performance, and power dissipation. For 3D-SICs, an extension of the Design-for-Test architecture based on die-level wrappers is required to enable pre-bond die testing as well as modular post-bond die and interconnect testing. This paper presents an approach that automates the insertion of die wrappers. Experimental results show that the user can perform automated 3D-DfT insertion through existing EDA tools with negligible area costs, and verify the proposed DfT by test pattern generation and simulation.
Dynamic Resource Allocation of Gateways for Packet Transmission in Cyber-Physical Systems

Cyber-Physical System is an integration of physical world and digital world, and widely used by industries and daily life. With the development of wireless communication technology, different wireless technologies suitable for variety situations have been adopted by Cyber-Physical System. It is ubiquitous that equipment with different types of wireless technologies cooperates with each other. We call the wireless network composed of different wireless communication technologies the hybrid wireless communication network. Devices with different kinds of wireless technologies cannot communicate with each other directly, so gateways are needed. In this paper, we propose a dynamic gateway bandwidth allocation algorithm, in order to improve the performance of hybrid wireless network. Simulation results have shown that this algorithm leads to excellent performance.
CYTOTOXICITY AND BIOCOMPATIBILITY OF DIRECT AND INDIRECT PULP CAPPING MATERIALS

There are several studies about the cytotoxic effects of dental materials in contact with the pulp tissue, such as calcium hydroxide (CH), adhesive systems, resin composite and glass ionomer cements. The aim of this review article was to summarize and discuss the cytotoxicity and biocompatibility of materials used for protection of the dentin-pulp complex, some components of resin composites and adhesive systems when placed in direct or indirect contact with the pulp tissue. A large number of dental materials present cytotoxic effects when applied close or directly to the pulp, and the only material that seems to stimulate early pulp repair and dentin hard tissue barrier formation is CH.
Getting It Wrong: How Faulty Monetary Statistics Undermine the Fed, the Financial System, and the Economy

Blame for the recent financial crisis and subsequent recession has commonly been assigned to everyone from Wall Street firms to individual homeowners. It has been widely argued that the crisis and recession were caused by “greed” and the failure of mainstream economics. In Getting It Wrong, leading economist William Barnett argues instead that there was too little use of the relevant economics, especially from the literature on economic measurement. Barnett contends that as financial instruments became more complex, the simple-sum monetary aggregation formulas used by central banks, including the U.S. Federal Reserve, became obsolete. Instead, a major increase in public availability of best-practice data was needed. Households, firms, and governments, lacking the requisite information, incorrectly assessed systemic risk and significantly increased their leverage and risk-taking activities. Better financial data, Barnett argues, could have signaled the misperceptions and prevented the erroneous systemic-risk assessments. When extensive, best-practice information is not available from the central bank, increased regulation can constrain the adverse consequences of ill-informed decisions. Instead, there was deregulation. The result, Barnett argues, was a worst-case toxic mix: increasing complexity of financial instruments, inadequate and poor-quality data, and declining regulation. Following his accessible narrative of the deep causes of the crisis and the long history of private and public errors, Barnett provides technical appendixes, containing the mathematical analysis supporting his arguments.
A comparison of antioxidant activity of Korean White and Red Ginsengs on H2O2-induced oxidative stress in HepG2 hepatoma cells

The aim of this study was to determine and compare the preventive effect of Korean White Ginseng and Red Ginseng on oxidative stress in H2O2-treated HepG2 cells. The roots of ginseng were extracted with 70% methanol and partitioned with butanol to obtain saponin fractions, which have been known as bioactive constituents of ginseng. 2′,7′-Dichlorofluorescein diacetate (DCF-DA) assay and malondialdehyde (MDA) content were measured for evaluating intracellular reactive oxygen species (ROS) generation. Also, mRNA expressions and activities of antioxidant enzymes were analyzed to determine the antioxidant activity of saponin or non-saponin fractions of ginsengs. According to DCF-DA assay, H2O2-induced MDA release and ROS generation were significantly reduced by treatment with saponin fractions of white and red ginseng roots. Also, saponin fractions increased effectively intracellular antioxidant enzyme activities including catalase, glutathione peroxidase and superoxide dismutase in H2O2- treated HepG2 hepatoma cells. In general, red ginseng was more effective than white ginseng for reducing oxidative stress. These results indicate that administration of red ginseng may certainly contribute relatively stronger than white ginseng to prevent from damaging liver function by oxidative stress.
Trogocytosis Results in Sustained Intracellular Signaling in CD4+ T Cells

CD4+ T cells capture membrane and membrane-bound molecules from APCs directly from the immunological synapse in a process termed trogocytosis. The function and biological consequences of trogocytosis are largely unknown. In this study, we examine the biological significance of this phenomenon on the trogocytosis-positive T cell. We used murine fibroblasts expressing GFP-tagged I-Ek molecules loaded with a covalently attached antigenic peptide (moth cytochrome c 88–103) to present Ag to primary TCR transgenic T cells. Using a combination of high-resolution light microscopy and flow cytometry, we show that the trogocytosed molecules are retained on the surface of the T cell in association with the TCR and elevated phosphorylated ZAP-70, phosphorylated tyrosine, and phosphorylated ERK 1/2. Through the use of the Src inhibitor PP2, we demonstrate that trogocytosed molecules directly sustain TCR signaling. In addition, after removal of APC, trogocytosis-positive cells preferentially survive in culture over several days. These novel findings suggest that trogocytosed molecules continue to engage their receptors on the T cell surface and sustain intracellular signaling leading to selective survival of these cells.
Design and optimization of Field Limiting Rings termination for 1200V 4H-SiC VDMOSFETs

Based on the impact ionization theory, along with a series of improved models for 4H-SiC material, the breakdown characteristics simulations of 4H-SiC MOSFETs with Field Limiting Rings (FLRs) are performed in this paper with Atlas of Silvaco TCAD. 1200V 4H-SiC MOSFETs with different spaces FLRs are presented and a maximum breakdown voltage of 1940V is achieved with an optimized 15 FLRs. The optimization method for FLRs design is also discussed.
The ITI Statistical Machine Translation System

One of the translation systems currently under development at ITI uses a phrase based approach: translations are produced considering sequences of words as the elementary unit. We discuss here the implications of monotonicity and non-monotonicity assumptions and their relation with the search algorithms. Also different criteria for the selection of segments and training of parameters are discussed and experimentally tested.