Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting, economics and management in France: the slow emergence of an 'accounting science'

The relationship (or what might be better described as the absence of a relationship) between accounting, economics and management is an important feature of a French tradition built on a society in which accountants have been regarded as the 'poor relations' of the business community. This pattern is presented in the second part of the title of this article as 'the slow emergence of an accounting science'. French business traditions have influenced accounting mainly through the property rights established by the French Revolution. The French bourgeoisie's concern with inheritance gave rise to a form of accounting which emphasized the balance sheet and inventory valuation, rather than cash flow analysis. Throughout the 19th century accounting in France was taught as a technical subject, secondary to the 'noble' disciplines such as engineering, law and later, economics. In the mid-20th century, the state, via the 'Conseil National de la Comptabilite' (the National Accounting Council) laid down accounting principles under the 'Plan Comptable'. The separation between financial accounting and cost accounting reflected that between entrepreneurs or owners on the one hand and engineers or administrators on the other. Unlike the Anglo-Saxon countries, France did not recognize accountancy as a profession in its own right until recently. Recent years have seen a radical transformation of French accounting policies and conventions under the combined influence of the emerging requirements of financial markets, the globalization of business and the growing independence of the accountancy profession.
Use of sewage sludge ash (SSA) in the production of cement and concrete – a review

The use of recycled sewage sludge ash (SSA) in Portland cement and concrete has attracted a lot of global interest due the increase in sludge production and the limitation of land availability where it is used as a soil conditioner. These are in addition to rising environmental concerns. The major components of SSA are SiO2, CaO, Al2O3, Fe2O3, MgO and P2O5. These compounds, in theory, make SSA a good pozzolanic material because when finely ground, SSA is found to be cementitious. Thus it can be used as cement replacement in Portland cement and concrete. Some of the advantages include reduction in waste disposal costs, provision of excellent sustainable practices, conservation of the environment provision of partial solution to land limitation problem for landfill. Some of its disadvantages are in terms of pozzolanic activity and strength coupled with high water demand which could be solved by adequate modification and treatment. This paper reviews the various use of SSA and summarises the progress made in the development of SSA as a partial replacement for Portland cement and concrete.
Dress Fashionably: Learn Fashion Collocation With Deep Mixed-Category Metric Learning

In this paper, we seek to enable machine to answer questions like, given a clutch bag, what kind of skirt, heel and even accessory best fashionably collocate with it ? This problem, dubbed fashion collocation, has almost been neglected by researchers due to the large uncertainty lies in fashion collocation and professional expertise required to address it. In this paper, we narrow down the well-collocated samples to be fashion images shared on fashion websites, with which we propose an end-to-end trainable deep mixed-category metric learning method to project well-collocated clothing items to lie close but items violating well-collocation far apart in the deep embedding space. Specifically, we simultaneously model the intra-category exclusiveness and cross-category inclusiveness of fashion collocation by feeding a set of well-collocated clothing items and corresponding bad-collocated clothing items to the deep neural network, further a hard-aware online exemplar mining strategy is designed to force the whole neural network to be trainable and learn discriminative features at the early and later training stages respectively. To motivate more research in fashion collocation, we collect a dataset of 0.2 million fashionably well-collocated images consisting of either on-body or off-body clothing items or accessories. Extensive experimental results show the feasibility and superiority of our method.
The Nature of the Firm: Meaning

The solution to the puzzles that I took with me to America was, as it turned out, very simple. All that was needed was to recognize that there were costs of carrying out market transactions and to incorporate them into the analysis, something which economists had failed to do. A firm had therefore a role to play in the economic system if it were possible for transactions to be organized within the firm at less cost than would be incurred if the same transactions were carried out through the market. The limit to the size of the firm would be set when the scope of its operations had expanded to the point at which the costs of organizing additional transactions within the firm exceeded the costs of carrying out the same transactions through the market or in another firm. This statement has been called a "tautology. " It is the criticism people make of a proposition which is clearly right. It was of course obvious to me that the exposition in my lecture of 1932 needed elaboration, and in a letter to Fowler written shortly after I had given it, I indicated that this was what I wanted to do. I completed a draft of "The Nature of the Firm" by early summer in 1934, while I was still at Dundee. Unfortunately I do not possess a copy of this draft. However, very few changes were in fact made before the article was published in Economica in 1937. I know I added a footnote reference to an article in the American Economic Review by Horace White, who argued that monopolistic competition would set a limit to the size of the firm. I also added a footnote reference to an article by a colleague at LSE, Evan Durbin. No doubt I made some other changes, but they were almost certainly quite minor in character. The article published in 1937 was essentially the same as the draft of 1934. In transforming my Dundee lecture into an article I elaborated the ar-
Physical Layer Security Over Correlated Log-Normal Cooperative Power Line Communication Channels

Power line communication (PLC) has enabled many smart grid applications and functionalities over the past few years. Secure communications over such links however remain a crucial aspect for further development. Due to their shared nature, akin to wireless, PLC channels can benefit from many wireless-type security techniques, including physical layer security. To this end, and in contrast to existing studies, which focus on non-cooperative PLC systems, this paper considers the application of physical layer security in cooperative PLC networks in the presence of passive eavesdropping. We analyze the performance of such systems using log-normal correlated channel models considering background and impulsive noise components. Furthermore, the impact of PLC/wireless coding diversity on the system secrecy capacity is evaluated. The results include accurate mathematical expressions for providing an insight into the secrecy capacity and outage probability performance of such systems under various network scenarios.
Quantitative detection of herpes simplex virus DNA in the lower respiratory tract

Quantitation of herpes simplex virus (HSV) DNA in bronchoalveolar lavage specimens could indicate an infectious role in the lower respiratory tract. The aim of this study was to compare quantitative HSV DNA results from adult bronchoalveolar lavage specimens to clinical outcome. Quantitative real‐time PCR assays targeting HSV and other herpes viruses were performed on adult bronchoalveolar lavage specimens obtained from a largely immunocompromised population during a 1‐year period. The results were compared to patient characteristics and outcome. HSV DNA was detected in 11 (19%) of 57 bronchoalveolar lavage specimens with a mean viral level of 5.6 log genome equivalents/ml (range, 2.9–8.1 log). A threshold of HSV DNA levels equal or higher than 5.0 log (n = 7) was associated with mortality within 28 days following hospital admission (odds ratio [OR], 6.8; 95% confidence interval [CI], 1.2–39.2). A threshold level of 5.5 log was associated with mortality within 28 days of sampling (OR 8.5; 95% CI 1.2–62.1), only after excluding patients receiving specific antiviral medication. Patients with HSV DNA levels equal or higher than 7.5 log had severe respiratory failure. Viral pneumonia was histologically proven in one patient with 8.0 log at autopsy. No patient with HSV DNA levels below 5.5 log (n = 5) or DNA levels higher than 5.0 log of cytomegalovirus (CMV) (n = 3), Epstein‐Barr virus (EBV) (n = 9), varicella‐zoster virus (VZV) (n = 1), or human herpesvirus 6 (HHV‐6) (n = 0) died within 28 days of hospital admission. We conclude that quantitative detection of HSV DNA in bronchoalveolar lavage fluid is a potential diagnostic tool for detection of relevant viral infection of the lower respiratory tract. J. Med. Virol. 79:597–604, 2007. © 2007 Wiley‐Liss, Inc.
Longitudinal survey of two serotine bat (Eptesicus serotinus) maternity colonies exposed to EBLV-1 (European Bat Lyssavirus type 1): Assessment of survival and serological status variations using capture-recapture models

This study describes two longitudinal serological surveys of European Bat Lyssavirus type 1 (EBLV-1) antibodies in serotine bat (Eptesicus serotinus) maternity colonies located in the North-East of France. This species is currently considered as the main EBLV-1 reservoir. Multievent capture-recapture models were used to determine the factors influencing bat rabies transmission as this method accounts for imperfect detection and uncertainty in disease states. Considering the period of study, analyses revealed that survival and recapture probabilities were not affected by the serological status of individuals, confirming the capacity of bats to be exposed to lyssaviruses without dying. Five bats have been found with EBLV-1 RNA in the saliva at the start of the study, suggesting they were caught during virus excretion period. Among these bats, one was interestingly recaptured one year later and harbored a seropositive status. Along the survey, some others bats have been observed to both seroconvert (i.e. move from a negative to a positive serological status) and serorevert (i.e. move from a positive to a negative serological status). Peak of seroprevalence reached 34% and 70% in site A and B respectively. On one of the 2 sites, global decrease of seroprevalence was observed all along the study period nuanced by oscillation intervals of approximately 2–3 years supporting the oscillation infection dynamics hypothesized during a previous EBLV-1 study in a Myotis myotis colony. Seroprevalence were affected by significantly higher seroprevalence in summer than in spring. The maximum time observed between successive positive serological statuses of a bat demonstrated the potential persistence of neutralizing antibodies for at least 4 years. At last, EBLV-1 serological status transitions have been shown driven by age category with higher seroreversion frequencies in adults than in juvenile. Juveniles and female adults seemed indeed acting as distinct drivers of the rabies virus dynamics, hypothesis have been addressed but their exact role in the EBLV-1 transmission still need to be specified.
Nuclear HBx binds the HBV minichromosome and modifies the epigenetic regulation of cccDNA function

HBV cccDNA, the template for transcription of all viral mRNAs, accumulates in the nucleus of infected cells as a stable episome organized into minichromosomes by histones and non-histone viral and cellular proteins. Using a cccDNA-specific chromatin immunoprecipitation (ChIP)-based quantitative assay, we have previously shown that transcription of the HBV minichromosome is regulated by epigenetic changes of cccDNA-bound histones and that modulation of the acetylation status of cccDNA-bound H3/H4 histones impacts on HBV replication. We now show that the cellular histone acetyltransferases CBP, p300, and PCAF/GCN5, and the histone deacetylases HDAC1 and hSirt1 are all recruited in vivo onto the cccDNA. We also found that the HBx regulatory protein produced in HBV replicating cells is recruited onto the cccDNA minichromosome, and the kinetics of HBx recruitment on the cccDNA parallels the HBV replication. As expected, an HBV mutant that does not express HBx is impaired in its replication, and exogenously expressed HBx transcomplements the replication defects. p300 recruitment is severely impaired, and cccDNA-bound histones are rapidly hypoacetylated in cells replicating the HBx mutant, whereas the recruitment of the histone deacetylases hSirt1 and HDAC1 is increased and occurs at earlier times. Finally, HBx mutant cccDNA transcribes significantly less pgRNA. Altogether our results further support the existence of a complex network of epigenetic events that influence cccDNA function and HBV replication and identify an epigenetic mechanism (i.e., to prevent cccDNA deacetylation) by which HBx controls HBV replication.
Community Conservation in Namibia: Empowering the Poor with Property Rights

This paper examines the Community Based Natural Resource Management Programme in Namibia. It finds that the policy of transferring property rights to natural resources from the state to local communities has brought significant economic and environmental benefits. Though the system has been quite successful, there are lingering weaknesses. These include an incomplete devolution of management and use rights, problems related to human–wildlife conflict and continuing concerns with land tenure insecurity.
CC Chemokine Ligands 25 and 28 Play Essential Roles in Intestinal Extravasation of IgA Antibody-Secreting Cells1

CCL25 (also known as thymus-expressed chemokine) and CCL28 (also known as mucosae-associated epithelial chemokine) play important roles in mucosal immunity by recruiting IgA Ab-secreting cells (ASCs) into mucosal lamina propria. However, their exact roles in vivo still remain to be defined. In this study, we first demonstrated in mice that IgA ASCs in small intestine expressed CCR9, CCR10, and CXCR4 on the cell surface and migrated to their respective ligands CCL25, CCL28, and CXCL12 (also known as stromal cell-derived factor 1), whereas IgA ASCs in colon mainly expressed CCR10 and CXCR4 and migrated to CCL28 and CXCL12. Reciprocally, the epithelial cells of small intestine were immunologically positive for CCL25 and CCL28, whereas those of colon were positive for CCL28 and CXCL12. Furthermore, the venular endothelial cells in small intestine were positive for CCL25 and CCL28, whereas those in colon were positive for CCL28, suggesting their direct roles in extravasation of IgA ASCs. Consistently, in mice orally immunized with cholera toxin (CT), anti-CCL25 suppressed homing of CT-specific IgA ASCs into small intestine, whereas anti-CCL28 suppressed homing of CT-specific IgA ASCs into both small intestine and colon. Reciprocally, CT-specific ASCs and IgA titers in the blood were increased in mice treated with anti-CCL25 or anti-CCL28. Anti-CXCL12 had no such effects. Finally, both CCL25 and CCL28 were capable of enhancing α4 integrin-dependent adhesion of IgA ASCs to mucosal addressin cell adhesion molecule-1 and VCAM-1. Collectively, CCL25 and CCL28 play essential roles in intestinal homing of IgA ASCs primarily by mediating their extravasation into intestinal lamina propria.
Cytoprotective effect of phloroglucinol on oxidative stress induced cell damage via catalase activation

We investigated the cytoprotective effect of phloroglucinol, which was isolated from Ecklonia cava (brown alga), against oxidative stress induced cell damage in Chinese hamster lung fibroblast (V79‐4) cells. Phloroglucinol was found to scavenge 1,1‐diphenyl‐2‐picrylhydrazyl (DPPH) radical, hydrogen peroxide (H2O2), hydroxy radical, intracellular reactive oxygen species (ROS), and thus prevented lipid peroxidation. As a result, phloroglucinol reduced H2O2 induced apoptotic cells formation in V79‐4 cells. In addition, phloroglucinol inhibited cell damage induced by serum starvation and radiation through scavenging ROS. Phloroglucinol increased the catalase activity and its protein expression. In addition, catalase inhibitor abolished the protective effect of phloroglucinol from H2O2 induced cell damage. Furthermore, phloroglucinol increased phosphorylation of extracellular signal regulated kinase (ERK). Taken together, the results suggest that phloroglucinol protects V79‐4 cells against oxidative damage by enhancing the cellular catalase activity and modulating ERK signal pathway. © 2005 Wiley‐Liss, Inc.
The Basis of Distinctive IL-2– and IL-15–Dependent Signaling: Weak CD122-Dependent Signaling Favors CD8+ T Central-Memory Cell Survival but Not T Effector-Memory Cell Development

Recent work suggests that IL-2 and IL-15 induce distinctive levels of signaling through common receptor subunits and that such varied signaling directs the fate of Ag-activated CD8+ T cells. In this study, we directly examined proximal signaling by IL-2 and IL-15 and CD8+ T cell primary and memory responses as a consequence of varied CD122-dependent signaling. Initially, IL-2 and IL-15 induced similar p-STAT5 and p-S6 activation, but these activities were only sustained by IL-2. Transient IL-15–dependent signaling is due to limited expression of IL-15Rα. To investigate the outcome of varied CD122 signaling for CD8+ T cell responses in vivo, OT-I T cells were used from mouse models where CD122 signals were attenuated by mutations within the cytoplasmic tail of CD122 or intrinsic survival function was provided in the absence of CD122 expression by transgenic Bcl-2. In the absence of CD122 signaling, generally normal primary response occurred, but the primed CD8+ T cells were not maintained. In marked contrast, weak CD122 signaling supported development and survival of T central-memory (TCM) but not T effector-memory (TEM) cells. Transgenic expression of Bcl-2 in CD122−/− CD8+ T cells also supported the survival and persistence of TCM cells but did not rescue TEM development. These data indicate that weak CD122 signals readily support TCM development largely through providing survival signals. However, stronger signals, independent of Bcl-2, are required for TEM development. Our findings are consistent with a model whereby low, intermediate, and high CD122 signaling support TCM memory survival, TEM programming, and terminal T effector cell differentiation, respectively.
A homogenizing filter for depth map compressive sensing using edge-awarded method

The edge-awarded method for depth map compressive sensing (CS) was proposed. The edge-awarded depth map CS showed better visual quality than H.264/AVC which are widely used. This method can reconstruct efficiently the boundary of objects. However, this makes staircase artifact around edges unfortunately. These artifact makes pixel value around edge to distorted value. Edge is most important information in depth map. So, this artifact cause really critical problem especially when image rendering process. In this paper, to eliminate staircase artifact generated by edge-awarded depth map CS, we proposed a homogenizing filter to relive the staircase effects. The experimental results show the proposed filter provides better visual image quality than compressive sensing using edge-adaptive method and H.264.
Efficiency and technical progress: sources of convergence in the Spanish regions

The paper analyses the contribution of efficiency as a mechanism of labour productivity convergence, taking as the unit of analysis the Spanish regions in the period 1964–1993. Using the stochastic frontier approach, a translogarithmic production function is estimated for the different sectors of the Spanish regional economy, demonstrating on this basis the existence of substantial differences in efficiency between sectors as well as between regions. With regard to convergence, the results obtained indicate that at aggregate level the convergence observed in labour productivity is explained by the faster growth of the capital-labour ratio of the initially poorer regions and the contribution of technical change and the efficiency, hence by the convergence of TFP. However, the information by sectors shows different results. Thus, on the one hand, the importance of the convergence in production per employee is seen in all sectors except agriculture and, on the other it is observed that technical change is a factor of convergence in all sectors but construction, and, qualitatively, the contribution of technical change is greater than the contribution of efficiency. By sectors, technical change contributed significantly to labour productivity convergence in agriculture, but the faster growth of the capital-labour ratio of the rich regions acted as a mechanism of divergence, completely counteracting the technological catching-up effect. It is further concluded that, as well as the contribution of the accumulation of factors, the positive evolution of efficiency in the poorest regions favoured convergence in the construction and industry sectors, whereas technical progress was decisive in industry and the services sectors.
Pulmonary Artery Extension of Uterine Leiomyoma

Abstract Intravenous leiomyomatosis is a rare tumor arising either from a uterine leiomyoma or from uterine vessel walls with extension into venous channels. Although intravenous leiomyomatosis is considered histologically “benign,” intrusion to the cardiac chambers is almost malignant given its possibility for destruction of heart valves, extending into the pulmonary vasculature, and embolizing. We report a patient with an intravenous leiomyomatosis progressing through the left iliac vein, along the entire vena cava up to the right cardiac chambers and branches of pulmonary artery (PA), and review the literature on this subject. (J Card Surg 2012;27:466‐469)
Substitution bias and the construction of a spatial cost of living index

We estimate the spatial substitution bias based on the difference between a price index (PI) and the true cost of living (COL). This bias is computed at three geographical scales, using several fixed baskets and across different expenditures quartiles. Our results show a significant substitution bias for small geographical units. The choice of the base basket is also relevant for the bias estimation. Finally, the spatial substitution bias is larger for upper side of the expenditure distribution due to the heterogeneity in the consumption basket. This exercise shows that the spatial dimension affects the construction of a price index and that the approach of fixed baskets should be carefully considered in the estimation of spatial price differentials. JEL classification: R21, C36
Charging efficiencies and heat resistance in three types of SiO2/Si3N4 electrets

Charging efficiencies and heat resistance of three types of silicon dioxide/silicon nitride double-layer electrets were investigated. These electrets were fabricated with SiO<sub>2</sub> films deposited from SiH<sub>4</sub> via plasma-enhanced chemical vapor deposition (PECVD SiO<sub>2</sub>) or with tetraethylorthosilicate (TEOS) using PECVD (TEOS SiO<sub>2</sub>) or were thermally grown SiO<sub>2</sub>. Electrets with thicker SiO<sub>2</sub> films were found to have higher charging efficiencies and heat resistance than those with thinner SiO<sub>2</sub> layers. Moreover, the expected lifetimes of the SiO<sub>2</sub> electrets were significantly longer than that of a fluorinated ethylene propylene copolymer electret.