Miracle-dz/UniFAR-FTUs huggingface dataset:
Concept and Relevance of Income

Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant concept of net income for the unexperienced concept of comprehensive income with prohibition of recycling of other comprehensive income. On the other hand, the usefulness or relevance of net income has been repeatedly ascertained in empirical studies. It seems that accountants do not necessarily understand the common knowledge in academic circles correctly. This awareness is one of the motives of this paper to review the empirical evidence on relevance of net income. This paper investigates again to confirm the concept of net income by comparing it with similar concepts, which is closely related to net income. This investigation consists of two parts. The first part in Section 2 compares cash flows with net income by focusing on accounting allocation. This comparison emphasizes the rationale for income measurement with allocation of cash flows. The second part in Section 3 compares comprehensive income with net income. By focusing on the difference between the two (i.e. other comprehensive income ), this paper examines, though indirectly, the essential meaning of net income excluding other comprehensive income. The review in this paper deduces the following conclusion. First, although accruals are criticized for being affected by managerial discretion, they are in fact valuable sources of information for investors . This is a commonly accepted academic theory that has been confirmed repeatedly through comparison of the value relevance between earnings and cash flows. Second, we cannot find the evidence that other comprehensive income is value-relevant, though it is expected to respond to the information needs of accountants and analysts. In sum, net income characterized by realization, matching, and allocation is most useful in comparison with cash flows and comprehensive income.
Predictive model of the alveografic parameters in flours obtained from Romanian grains

One hundred flour samples of Romanian wheat, from the crops of the years 2005, 2006 and 2007 have been tested by determining the main physical and chemical quality parameters (moisture, wet gluten, gluten index, protein, ashes, Falling number) and viscoelastic parameters, specific to the alveographic method. Our results were included into a mathematical simulation, in order to elaborate predictive models for estimating the value of the alveographic parameters - mechanical work (W), resistance (P) and extensibility (L) - based on main physical and chemical quality parameters. Two predictive multifactorial models were developed, having the multiple determination coefficients (R 2 ) bigger than 0.965, for each of the alveographic parameters. As for the mechanical work (W), all the physical and chemical parameters of the flour may be significant regressors for the predictive simulation of its value. The extensibility (L) parameter can also be estimated, taking into consideration all the parameters, excepting the gluten index parameter, which is an insignificant regressor. The alveographic resistance (P) can be modelled taking into consideration the parameters: Moisture, Protein, Falling number and ashes; the parameters Gluten index and Wet Gluten are insignificant regressors.
Development of a Humidity Sensor Element based on sputter- deposited thin ZnO-Layers

A sensor concept for humidity measurement has been invented at the Institute of Micro Production Technology. The sensor element is manufactured on silicon oxide wafers with respect to the requirements of a new direct deposition process. This new process allows for thinner sensors with higher measuring accuracy. High purity 4N zinc oxide is used for the humidity sensing layer. Sensor properties and characteristics have been evaluated using X-ray diffraction and scanning electron microscopy. Finally, the evaluation electronic concept based on an embedded system with a field programmable gate array (FPGA) is presented. © 2016 The Authors. Published by Elsevier Ltd. Peer-review under responsibility of the organizing committee of SysInt 2016.
Preparation of Activated Carbon Fibres from Electrospun Polyacrylonitrile Fibre Mat and Characterisation of Their Chemical and Structural Properties

*Institute of Chemical Wood Technology, Poznań University of Life Sciences, Wojska Polskiego 38/42, 60-635 Poznań, Poland Abstract Activated carbon fibres with a diameter lower than 1 μm from electrospun polyacrylonitrile (PAN) fibre mat were obtained at developed optimal conditions of stabilisation, carbonisation and chemical activation processes. The fibres obtained were subjected to structural and chemical tests. A nonwoven fabric of activated carbon submicrofibres made from fibres electrospun from PAN/DMSO solution is characterised by very high nitrogen adsorption exceeding 900 cm3/g within the range of specific micropores, supermicropores and small mesopores, while the total volume of pores exceeds 1.4 cm3/g and the pore specific surface 2600 m2/g. The adsorption-desorption isotherm of nitrogen shows easy sorbate access to the inside of pores and its easy removal at the same time.
Integration of Mobile Devices in a Collaborative Learning System

Mobile devices influence our daily routine. The demand of mobile applications and the use of collaborative web systems (e.g. wikis, social networks) are growing. This rapid development of new technologies leads to influences on learning systems, as well. Generally speaking, new technologies imply new learning activities and paradigms. This paper deals with the implementation of a collaborative learning system at the example of the project CUAS 2.0 (Collaborative Ubiquitous Assistance Service through Mobile Apps, Web 2.0 and Location-Based Services). CUAS 2.0 is a Bachelor project of the Carinthia University of Applied Sciences. The result of the project is a prototype solution for collaborative learning activities using mobile devices. The research question in this context is to which extent are mobile devices applicable (and useful) in teaching and learning activities? Among others, the project will focus on the investigation and applicability of Web 2.0 techniques that support collaborative learning activities on mobile location-based services, including. Another focus of this paper is the implementation of the mobile application of CUAS 2.0.
Dynamic Analysis of Money Demand Function: Case of Turkey

In this paper, the dynamic determinants of money demand function and the long-run and short-run relationships between money demand, income and nominal interest rates are examined in Turkey for the time period 1980-2012. In particular we estimate a dynamic specification of a log money demand function based on Keynesian liquidity preference theory to ascertain the relevant elasticity of money demand. The empirical results of the study show that in Turkey inflation, exchange rate and money demand are co-integrated, i.e., they converge to a long run equilibrium point, and money demand function in Turkey.
Current Status of Social Responsibility For Mongolian Mining Companies

The social responsibility of mining companies is not only the for the certain companies but also raises concern in the socioeconomic level of the country. While there is currently no legal regulation on corporate social responsibility in our country, companies are still implementing it voluntarily. The survey results show that the major mining companies are paying more attention to social responsibility reflecting in their strategic plans. Based on corporate social responsibility reports of 85 mining companies, we have reviewed the current situation of CSR.
ON ONE STOCHASTIC OPTIMAL CONTROL PROBLEM WITH VARIABLE DELAY

The purpose of this paper is to give necessary conditions for the optimality of nonlinear stochastic control systems with variable delay and with constraint on the right end of a trajectory. The necessary optimality conditions in the form of a stochastic analogy of the maximum principle are obtained. These conditions are contained in Theorems 1 and 2.
Cardiac Index Is Associated With Brain Aging

Copyright © 2010 American Heart Association. All rights reserved. Print ISSN: 0009-7322. Online 72514 Circulation is published by the American Heart Association. 7272 Greenville Avenue, Dallas, TX DOI: 10.1161/CIRCULATIONAHA.109. 905091 published online Aug 2, 2010; Circulation Christopher J. O'Donnell, Emelia J. Benjamin, Philip A. Wolf and Warren J. Manning Massaro, Sudha Seshadri, Philimon Gona, Carol J. Salton, Charles DeCarli, Angela L. Jefferson, Jayandra J. Himali, Alexa S. Beiser, Rhoda Au, Joseph M. Cardiac Index Is Associated With Brain Aging. The Framingham Heart Study http://circ.ahajournals. org located on the World Wide Web at: The online version of this article, along with updated information and services, is
Regional Dimensions of the Triple Helix Model

This paper introduces the rationale and the articles in this special issue bridging the literature on regional development and the triple helix model. The concept of the triple helix at the sub-national, and specifically regional, level is established and examined, with especial regard to regional economic development founded on innovation and research activities. The discussion on regional competitiveness lays the foundations for the exploration of contrasting environments, sectors and administrations. We offer a framework that captures the array of institutions, driving factors, players and powers active at the regional level. In this introduction we present and summarise the collection of articles emphasising their contribution to the literature. We demonstrate how the articles in this selection exploit the triple helix model for analysis of the delivery of policy at a regional level, and describe how other models and characterisations of interactions and collaborations between institutions are being associated with the triple helix concept, highlighting their shortcomings and the way they enrich its application.
Estimation of surface-free data by curvelet-domain matched filtering and sparse inversion

A recent robust multiple-elimination technique, based on the underlying principle that relates primary impulse response to total upgoing wavefield, tries to change the paradigm that sees surface-related multiples as noise that needs to be removed from the data prior to imaging. This technique, estimation of primaries by sparse inversion (EPSI), van Groenestijn and Verschuur; Lin and Herrmann, proposes an inversion procedure during which the source function and surface-free impulse response are directly calculated from the upgoing wavefield using an alternating optimization procedure. EPSI hinges on a delicate interplay between surface-related multiples and primaries. Finite aperture and other imperfections may violate this relationship. In this thesis, we investigate how to make EPSI more robust by incorporating curveletdomain matching in its formulation. Compared to surface-related multiple removal (SRME), where curvelet-domain matching was used successfully, incorporating this step has the additional advantage that matches multiples to multiples rather than predicated multiples to total data as in SRME.
Gender Income Disparity in the USA: Analysis and Dynamic Modelling

We analyze and develop a quantitative model describing the evolution of personal income distribution (PID) for males and females in the U.S. between 1930 and 2014. The overall microeconomic model, which we introduced ten years ago, accurately predicts the change in mean income as a function of age as well as the dependence on age of the portion of people distributed according to the Pareto law. As a result, we have precisely described the change in Gini ratio since the start of income measurements in 1947. The overall population consists of two genders, however, which have different income distributions. The difference between incomes earned by male and female population has been experiencing dramatic changes over time. Here, we model the internal dynamics of men’s and women’s PIDs separately and then describe their relative contribution to the overall PID. Our original model is refined to match all principal gender-dependent observations. We found that women in the U.S. are deprived of higher job positions (work capital). This is the cause of the long term income inequality between males and females in the U.S. It is unjust to women and has a negative effect on real economic growth. Women have been catching up since the 1960s and that improves the performance of the U.S. economy. It will take decades, however, to full income equality between genders. There are no new defining parameters included in the model except the critical age, when people start to lose their incomes, was split into two critical ages for low-middle incomes and the highest incomes, which obey a power law distribution. Such an extension becomes necessary in order to match the observation that the female population in the earlier 1960s was practically not represented in the highest incomes. In the overall model, male population dominate in the top income range and the difference between two critical ages is masked. Gender versions of the refined model provide consistent quantitative description of the principal features in the male and female income distribution.
Constructing a MUSA Model to Determine Priority Factor of a SERVPERF Model.

The study aimed to determine the priority factor among the factors in a SERVPERF Model. The SERVPERF Model explains the students’ satisfaction towards the quality of service provided by their hostel management. Priority factor is the factor that is considered important by the customers, but they are not satisfied with the service provided for that factor. A Multi-criteria Satisfaction Analysis ( MUSA ) Model is built based on ordinal regression with linear programming approach. However, study found that the MUSA Model built is not stable and could not interpret the data set used. This finding is consistent with the fact that MUSA Model does not always give out an interpretable results. Keywords: Multi-criteria Satisfaction Analysis ( MUSA ), Modified SERVPERF Model, Priority Factor, Ordinal Regression, Linear Programming Approach.
One More Tool for Understanding Resonance

We propose the application of graphical convolution to the analysis of the resonance phenomenon. This time-domain approach encompasses both the finally attained periodic oscillations and the initial transient period. It also provides interesting discussion concerning the analysis of non-sinusoidal waves, based not on frequency analysis, but on direct consideration of waveforms, and thus presenting an introduction to Fourier series. Further developing the point of view of graphical convolution, we come to a new definition of resonance in terms of time domain.
Anti fungal activity of alcoholic extract of Peganum harmala seeds

In our study, it was aimed to determine antifungal activity of Peganum harmala on medically important yeasts and molds in vitro. Fungal suspensions of Candida spp and aspergillus spp isolated from the clinical specimens were treated with serial dilutions of P. harmala alcoholic extract in Sabouraud Broth. The titers included: 1/20, 1/40, 1/80, 1/160, 1/320, 1/640, and incubated for 24 h at 30Â°C. Anti fungal activity of the extract was determined as MIC and MFC. For the determination of MFC, a small volume of above serial dilutions was cultured on SGA 4% medium. After 24 to 72 h of incubation at 30Â°C, the cultures were looked for fungal growth. The highest and lowest inhibitory effects of P. harmala extract were determined on C. glabrata (MIC: 0.312 mg/ml) and C. albicans (MIC: 1.25 mg/ml), respectively. The MFC for Candida species was differed from 0.62 to 2.5 mg/ml. The highest fungicidal effect was seen on C. glabrata and C. tropicalis (MFC: 0.62 and 0.125 mg/ml, respectively) and the lowest was for C. albicans (MFC: 2.5 mg/ml). The treatment of Aspergillus suspensions with Perganum extract showed a decreasing of growth and sporolation without definite inhibition. The alcoholic extract of P. harmala showed a fungicidal activity on opportunistic yeasts, Candida spp, and a decreasing sporolation for aspergillus most importamt species. Â© 2011 Academic Journals.
Conceptual studies for exploiting the TerraSAR-X dual receive antenna

This Paper describes the newly introduced Dual Re- ceive Antenna Mode (DRA) of the TerraSAR-X instrument. It explains the principle of forming two receiving antennas and deals with the already identified new applications and experi- ments enabled by this new mode, e.g. along track interferometry, geometric resolution enhancement and full polarimetric mode.
Stroke Secondary Medication Persistence and Risk for Hospital Readmission within 90 Days after Discharge

Purpose: In stroke patients, a group at high risk for readmission, there is limited information on medication persistence and its impact on readmission. Utilizing data from a quality improvement program for post-acute processes of care, we investigated the relationship between secondary prevention medication persistence and risk for 90-day readmission in acute stroke patients. Methods: Patients were eligible for the study if they were age 18 years or older and hospitalized with a primary diagnosis of acute ischemic or hemorrhagic stroke, or transient ischemic attack (TIA). A total of 142 patients who had been enrolled in the Transition Coaching for Stroke (TRACS) program were included in the analysis. Results: The mean age was 63.6 ± 13.13 years and 52.8% were women. History of a prior stroke was significantly associated with medication non-persistence (p=0.013, odds ratio [OR], 4.85; 95% confidence interval [CI] 1.39-16.96). History of a prior stroke was also significantly associated with readmission for recurrent stroke or TIA within 30 days of discharge (p= 0.029, OR 7.00; 95% CI 1.22-40.23). Logistic regression modeling with stroke/TIA readmission at 90 days showed that only prior stroke was significant (p= 0.012, OR 5.54; 95% CI 1.45-21.10). A trend toward lower medication persistence was observed in patients readmitted with a stroke/TIA within 90 days (60.0% vs. 81.8%, p=0.095). Conclusions: In patients discharged with stroke, history of a prior stroke was significantly associated with stroke/TIA readmission at 30 and 90 days after discharge. Poor secondary prevention medication persistence may be a potential risk factor for stroke/TIA readmission. Quality improvement programs focused on improving medication persistence may be essential, especially in patients with a history of recurrent strokes.
Diet, Obesity and Intestinal Barrier

Well-known function of the gastrointestinal tract (GIT) is digestion and absorption of food. A healthy GIT is essential for the proper digestion, absorption and utilization of food. Improper digestion and absorption of food leads to malabsorption, diarrhea, malnutrition and deficiencies of various nutrients. Another important yet less known function of the GIT especially the intestinal tract is to act as a barrier known as the intestinal barrier (IB). IB is formed and strengthened by several constituents which include microbial flora of the lumen of the GIT, mucus blanket produced by the secretion of goblet cells, villi, crypts, Peyer’s patches, tight junction proteins situated in between the enterocytes of villi and follicle associated epithelium of Peyer’s patches and the other layers of the GI wall.
Mixtures of Distributions and Volatility

Fil: Abril, Juan Carlos. Consejo Nacional de Investigaciones Cientificas y Tecnicas. Centro Cientifico Tecnologico Conicet - Tucuman; Argentina. Universidad Nacional de Tucuman. Facultad de Ciencias Economicas. Instituto de Investigaciones Estadisticas; Argentina
Market Discipline at Thai Banks Before the Asian Crisis

This paper tests the effect of systemic risk on deposit market discipline by interacting proxies for systemic risk with bank-specific default-risk variables. Discipline is measured by estimating a supply of deposit funds function at Thai banks from 1992 to 1997. The results show that supply decreases as bank-specific risk increases. Also, the sensitivity of funds to changes in bank-specific risk increases as systemic risk rises. Additionally, depositors decrease their sensitivity to deposit rates, decreasing the ability of banks to offset deposit drains by raising rates. Although banking system risk increases, discipline decreases the share of deposits at the riskiest banks.
Relative Wage Movements and the Distribution of Consumption

We analyze how relative wage movements among birth cohorts and education groups affected the distribution of household consumption and economic welfare. Our empirical work draws on the best available cross-sectional data sets to construct synthetic panel data on U.S. consumption, labor supply, and wages during the 1980s. We find that low-frequency movements in the cohort-education structure of pretax hourly wages among men drove large changes in the distribution of household consumption. The results constitute a spectacular failure of between-group consumption insurance, a failure not explained by existing theories of informationally constrained optimal consumption behavior. A welfare analysis indicates that the cost of between-group consumption variability is larger than the cost of aggregate consumption variability by two orders of magnitude.
Fermentation kinetics and ruminal parameters of animals fed diets containing Brazil nut cake inclusion levels.

Avaliou-se o efeito da inclusao da torta da amendoa de castanha-do-para (Bertholletia excelsa Bonpl.) ? (TAC) nas proporcoes 0 (controle), 15, 30, 45, 60 e 100% da materia seca (MS) em substituicao a silagem de milho (SM), sobre a cinetica de fermentacao e a degradabilidade efetiva (DE), atraves da producao de gases in vitro, nos tempos 3, 6, 9, 12, 24, 48, 72 e 96 horas. Utilizou-se delineamento em blocos casualizado, com seis tratamentos, tres blocos e duas repeticoes por bloco. O modelo de France foi ajustado aos dados. Ensaio in vivo, conduzido em ovinos fistulados, avaliou-se a influencia da TAC nos niveis 0, 15, 30 e 45% (MS), em substituicao a silagem de milho, sobre os parâmetros ruminais desses animais. As coletas de liquido ruminal para determinacao da concentracao dos Acidos Graxos de Cadeia Curta (AGCC), pH e N-NH3 foram realizadas as 08h00, 10h00, 12h00, 14h00, 16h00 e 18h00, pos-prandial. Utilizou-se delineamento inteiramente casualizado, com medidas repetidas no tempo, sendo quatro tratamentos e tres repeticoes. Os resultados das variaveis: acetato, propionato, butirato, relacao acetato:propionato, pH e NH3 foram submetidos a analise de variância e regressao (linear e quadratica) considerando-se tratamento, tempo e a interacao de ambos. Aplicou-se teste F, com nivel de significância de 5% (P 0,40), acido acetico (P > 0,41), propionico (P > 0,85), butirico (P > 0,62) e pH (P > 0,57). As substituicoes de TAC de 0, 15, 30 e 45% nao alteraram (P > 0,05) a concentracao de AGCC total, da mesma maneira, nao modificou a concentracao do acido acetico dos ovinos. Com inclusao de 45% MS de TAC, a concentracao dos acidos propionico e butirico mMol/100 mL de liquido ruminal reduziram (P < 0,001) e (P < 0,022), respectivamente. As maiores concentracoes, nos tempos de mensuracao foram observadas 4 horas apos a alimentacao. Os valores de pH apresentaram efeito quadratico tanto na inclusao (P < 0,001), quanto no tempo (P < 0,001). Houve interacao tratamento vs tempo na concentracao de N-NH3 (mg/ml) (P < 0,001) e na relacao dos acidos acetico:propionico (P < 0,014). A cinetica de fermentacao foi afetada negativamente pela inclusao de torta da amendoa da castanho-do-para, a dieta a base de silagem de milho. Recomenda-se o uso desse coproduto, associado a fontes de carboidrato nao estrutural.