Miracle-dz/UniFAR-FTUs huggingface dataset:
O impacto da Inteligência Artificial na Auditoria

The external audit has evolved in the course of time and it includes today far more sophisticated approaches than ever before. The fast-paced evolution of the technology we are currently witnessing can cause even more change and, the Artificial Intelligence (AI) may be the next step to streamline auditing, making it more effective and efficient. The main objective of this study is to understand a topic that is still scarcely addressed by the scientific community: the impacts of the AI on auditing. In particular, it is intended to assess the auditors perceptions about the potential AI applications in the audit function, the impacts of its implementation at different stages of work and in the future of auditors, the factors that potentially facilitate or hinder its implementation and the advantages and disadvantages associated with it. For this study, a qualitative methodology based on semi-structured interviews was adopted in order to obtain perceptions of the auditors, both from the Big Four and the Non-Big Four. The results show that, although nowadays the impact of the AI is still minor, there is a perception that its implementation is inevitable. In the opinion of the respondents, the audit phases that will suffer the biggest impact are those involving more routine tasks and professionals in the area will have to develop new skills to adapt to technological developments. In addition, there are several advantages associated with the implementation of AI in the audit function, such as, the replacement of traditional sampling tests for integral analysis of transactions and the ability to ensure greater security and reliability of financial information to stakeholders. This research contributes to a better understanding of a relatively unexplored theme in terms of academic research. The results obtained could sensitize companies and audit professionals as to the probable evolution of the AI and its impact on the profession, encouraging the adoption of AI systems and alerting auditors to the need to develop new competences.
Destructive Conflict Resolution, Acculturation Orientations, and Relationship Satisfaction among Ethnic Groups in the Netherlands

We aimed at disentangling the role of ethnicity and of acculturation in relation to destructive conflict resolutionand relationship satisfaction among 600 individuals of different ethnicity living in the Netherlands. Ethnicgroup differences were obtained for destructive conflict resolution and similarities appeared for relationshipsatisfaction after controlling for age, education, and income. As for cultural differences, the Turkish-Moroccangroup was higher on destructive conflict management than the ethnic Dutch group. Turkish-Moroccans alsoindicated that they continue the argument without listening to their partners more than Antillean-Surinameseindividuals. As for relationship satisfaction, immigrants with an Indonesian background reported higher relationship satisfaction than Turkish-Moroccans. Regarding gender differences, females scored higher than males in relation to destructive conflict management and relationship satisfaction. Finally, groups were invariant in relation to the negative relationship between destructive conflict resolution and relationship satisfaction. Yet,cultural maintenance was more strongly and positively related to satisfaction among immigrants with Turkishand Moroccan backgrounds than with Antillean, Surinamese, and Indonesian origins. Nevertheless, culturaladoption was more strongly and positively related to satisfaction among immigrants with Antillean, Surinamese,and Indonesian origins compared to people with Turkish and Moroccan backgrounds. Cultural maintenancewas more salient than cultural adoption in relation to satisfaction.
diagnosis in building : new challenges

Fault diagnosis and maintenance of a whole-building system is a complex task to perform. Available building fault detection and diagnosis tools are only capableof performing fault detection using behavioral constraints analysis. The thesis of Mahendra Pratap Singh proposes to use heterogeneous tests with validity constraints in the context of building fault diagnosis but the proposed approach assumes that the sensors are reliable. Nevertheless, validity constraints are checked with potentially faulty sensors. If these sensors are faulty, the diagnostic result is not guarantee and there is a need for method to prove the test as well as global diagnoses.To make a test, data are required from different parts: meteorological, human and physical parts. However, the data gaps is the main sensor fault in buildings. Sensor values are not uniformly sampled and there is a need to decide from which delay the sensor becomes faulty? The objective of this work is to highlight these challenges as well as to provide a strategy about how to solve them. Three solutions for diagnosis in building are proposed1-A level of completeness for better formalizing validity.In this work, we make the hypothesis that there is no precise global model for a building system but there is contextual models with limited validity. The validity is measured with potentially faulty sensors. The completeness level is proposed as a method to prove if a test space is fully covered or not i.e to assess the level of validity of a test.2-A confidence level for proving global diagnosis.A test is characterized by thresholds i.e the behavioral constraint is either satisfied or unsatisfied. Uncertainty is related to the validity constraints. Indeed, it is difficult to set a threshold for the level of completeness from which one can say that a test is valid.Diagnostic results are calculated from a set of tests, each one defined by itscompleteness level. The contribution is to propose a solution to compute the confidence level of a global diagnosis deduced from a set of tests whose some of them have a completeness level lower than 1. A method based on fuzzy logic reasoning is used for this purpose.3- Automatic thresholding for sensor data gap detection.The delay depends on the measured value and the type of sensor. The objective is toidentify from which delay a sensor become faulty. Two techniques are proposed: a time series analysis and a statistical approaches.Different applications have been studied for validation: an office at G-SCOP lab,an appartement at Grenoble and a platform in the University of southern Denmark.
MEMBANGUN SUASANA AKADEMIK MAHASISWA STKIP DAMPAL SELATAN MELALUI DISKUSI DI LUAR KELAS

Makalah ini bertujuan untuk membangun kesadaran komunitas akademik Lembaga Pelatihan dan Pendidikan Guru Dampal Selatan (STKIP) tentang pentingnya membangun suasana akademik di lingkungan tersier , salah satunya dimulai dengan siswa melalui membuat forum diskusi di luar kelas. Dalam Berbeda dengan organisasi baim dibentuk oleh mahasiswa dari program studi atau lembaga pendidikan tinggi yang cenderung lebih formal karena mereka memiliki diskusi manajemen forum struktural di luar kelas, ini adalah fasilitas yang dapat dibuat sebagai tempat untuk kritis membangun siswa kehidupan menuju lingkungan yang non-formal.
Bio-informatique (3). Modélisation, analyse et simulation des réseaux génétiques

A l'interface de la biologie, de l'informatique et des mathematiques, les methodes de modelisation, d'analyse et de simulation permettent de decrire et de predire le comportement de reseaux de regulation genetique complexes. Ces methodes se declinent en quatre principales categories en fonction des notions mathematiques utilisees : le recours aux concepts de la theorie des graphes, l'utilisation d'equations differentielles, les formalisations booleennes ou logique generalisee, ou encore une description stochastique des transitions entre etats moleculaires. Au vu des donnees genetiques et moleculaires actuellement disponibles, les approches qualitatives (eventuellement sur base de modeles quantitatifs) semblent particulierement indiquees Encore en cours de developpement, de telles approches et leur automatisation devraient rapidement devenir incontournables pour caracteriser les comportements dynamiques normaux ou pathologiques des reseaux biologiques, pour predire les effets de perturbations, ou encore pour concevoir une nouvelle generation d'outils therapeutiques ou agronomiques.
The development of peptide-based inhibitors for Tau aggregation as a potential therapeutic for Alzheimer’s disease

There are currently approximately 50 million individuals worldwide with dementia resulting in predicted global societal costs of up to US $1 trillion. Approximately 60-70% of these individuals have Alzheimer’s disease, which results in a chronic and insidious decline in memory. One of the main proteins that misfolds in this disease is Tau protein, which aggregates into toxic oligomers and neurofibrillary tangles. It is these aggregates, which cause damage to the brain resulting in dementia. As a result, it is imperative to be able to prevent or suppress the pathogenic aggregation of this protein, so the onset of dementia is halted or delayed, improving quality of life. Certain amino acid sequences in Tau such as VQIINK and VQIVYK play important roles in aggregation. Targeting these sequences can potentially prevent aggregation. This project aims to produce effective peptide inhibitors based on the human Tau peptide sequences VQIINK and VQIVYK, to specifically target pathogenic Tau aggregation. Using molecular docking softrware ‘ICM-Pro’ the potential binding locations of a variety of peptide candidates were computationally investigated to determine which will be most successful in a laboratory setting. Recombinant TauΔ1-250 was incubated in the prescense of heparin and subsequently aggregated to display highly ordered parallel, in-register β-strand structures; including fibrils and paired helical filaments presenting the characteristic twist under transmission electron microscope. This aggregation was achieved using of 20μM Tau at pH 7.4 in the presence of 20mM Tris buffer, 1mM DTT, 5μM Heparin, and 15uM ThT and incubated at 37 °C for 48 hours. The first generation of peptides AG01, AG02, AG02, AG02R4, AG02R5, AGR502, AG02PR5, AG02R6, AG02R9, AG02TAT, AG02ΔI, AG02ΔV inhibited approximately 50% of Tau aggregation determined by Thioflavin-T (ThT) fluorescence assay. The next generation, AG03 was slightly more effective, however when retroinverted (RI-AG03) inhibited over 90% of Tau aggregation, confirmed by Thioflavin-T fluorescence assay, transmission electron microscopy, circular dichroism and Congo red birefringence. RI-AG03 was determined to be stable in cells at therapeutic concentrations. After determining stability of RI-AG03 using SDS-PAGE, thermal circular dichroism and mass spectrometry, it was tested in vivo in rough eye Drosophila model. Results suggested that RI-AG03 partially rescued the rough eye phenotype in this model. This research demonstrates that retro-inverted peptide RI-AG03 is a potent inhibitor of Tau aggregation and can be further developed as a novel therapeutic for Tauopathies like Alzhimer’s Disease.
Effects of fiber sources in lamb starter feed on performance, chewing behavior, and blood energy metabolites

Received: 23 Oct. 2019, Accepted: 01 Dec. 2019, Published online: 26 Dec. 2019. Abstract In this study, the effects of partially replacing cereal grains (corn and barley) by forage (straw) or non-forage (beet pulp) source in lamb starter diets were investigated on performance, chewing behavior, nutrient digestibility, and blood energy parameters. Thirty Ghezel lambs (body weight of 5.3 ± 0.5 kg) from 2 to 65 days of age were assigned to 3 starter feeds: 1) with no fiber source [NF, 16.3 % neutral detergent fiber (NDF), 48.7% starch], 2) containing 7 % wheat straw (WS, 20.5 % NDF, 43.7% starch), and 3) containing 15 % beet pulp (BP, 19.7 % NDF, 39.1 % starch). Lambs were free to suckle their dams until d 30 and were then pairhoused and allowed to suckle at night until weaning on d 45 of age. Lambs had free access to starter creep feeds during preand postweaning periods. The results showed that offering both fiber sources improved starter intake by 15%. Feeding BP decreased total tract dry matter (DM) digestibility from 77.6 to 70.1%, but NDF digestibility was similar across the treatments. Postweaning body weight (27.5 kg), average daily gain (341 g/d), and postweaning feed efficiency (0.41) were not affected by the treatments. Further, dietary treatments did not affect serum concentrations of cholesterol, total protein, albumin, and globulin, but WS inclusion increased triacylglycerol, glucose, and beta-hydroxybutyrate concentrations. Eating (221 vs. 174 min) and ruminating (383 vs. 278 min) activities were also greater in lambs on WS as compared with lambs on NF or BP. These results indicated that decreasing starch content in the starter with the inclusion of a fiber source, in particular WS, did not negatively affect the growth performance, but appeared to be associated with better chewing activity and rumen metabolic development.
Hemispheric differences in semantic cognition and their contribution to behaviour

This thesis investigated hemispheric differences in semantic cognition and their contribution to behaviour, using resting-state and task-based fMRI in conjunction with automated meta-analyses and cognitive decoding. The controlled semantic cognition framework proposes that distinct brain regions support the long-term representation of heteromodal conceptual knowledge and semantic control processes that retrieve currently-relevant aspects of knowledge. However, previous studies have not investigated whether these components have distinct patterns of lateralisation. Chapter 2 assessed intrinsic connectivity of four regions implicated in semantic cognition: anterior temporal lobe, angular gyrus, inferior frontal gyrus, and posterior middle temporal gyrus. Semantic sites in the left hemisphere showed connectivity with both control regions and default mode network, whilst their right hemisphere homotopes showed connectivity with control regions and visual and attentional systems. Semantic control regions showed the strongest lateralisation. Chapter 3 examined hemispheric specialisation of the anterior temporal lobes, strongly implicated in semantic representation. It assessed the relationship between differential intrinsic connectivity and behaviour outside the scanner on a semantic categorisation task previously shown to be sensitive to lateralisation. Graded differences in connectivity between left and right anterior temporal lobes, and from right anterior temporal cortex to the visual system related to semantic efficiency. Finally, Chapter 4 tested the specificity of the semantic control system and its relationship to domain-general control. Using a task known to engage domain-general inhibition, but introducing semantic content, this chapter yields evidence that regions implicated in semantic control are not sensitive to challenging tasks that require exercising controlled processing, and instead are specific to semantic processing. Together, these results constitute evidence for a component-process architecture in the semantic cognition system, with different patterns of lateralisation for the semantic representation and control systems. Within these systems, the results confirm the specific nature of semantic control, and fit with the graded-hub architecture of semantic representation.
Algorithms for handling arbitrary lineshape distortions in Magnetic Resonance Spectroscopy and Spectroscopic Imaging

Magnetic Resonance Spectroscopy (MRS) and Spectroscopic Imaging (MRSI) play an emerging role in clinical assessment, providing in vivo estimation of disease markers while being non-invasive and applicable to a large range of tissues. However, static magnetic field inhomogeneity, as well as eddy currents in the acquisition hardware, cause important distortions in the lineshape of acquired NMR spectra, possibly inducing significant bias in the estimation of metabolite concentrations. In the post-acquisition stage, this is classically handled through the use of pre-processing methods to correct the dataset lineshape, or through the introduction of more complex analytical model functions. This thesis concentrates on handling arbitrary lineshape distortions in the case of quantitation methods that use a metabolite basis-set as prior knowledge. Current approaches are assessed, and a novel approach is proposed, based on adapting the basis-set lineshape to the measured signal.Assuming a common lineshape to all spectral components, a new method is derived and implemented, featuring time domain local regression (LOWESS) filtering. Validation is performed on synthetic signals as well as on in vitro phantom data. Finally, a completely new approach to MRS quantitation is proposed, centred on the use of the compact spectral support of the estimated common lineshape. The new metabolite estimators are tested alone, as well as coupled with the more common residual-sum-of-squares MLE estimator, significantly reducing quantitation bias for high signal-to-noise ratio data.
Entrepreneurship and Innovation: EU Economic Development, Growth and Business Opportunities

Business enterprise makes new organizations, opens up new markets, and supports new abilities. The most significant wellsprings of work in the EU are Small and Medium-sized Enterprises (SMEs). The Commission's goal is to urge individuals to become business people and furthermore make it simpler for them to set up and develop their organizations. Extensive advances, even achievements, have been made during the most recent decades in our comprehension of the connection among information and development on one hand, and entrepreneurship and development on the other. Additionally, increasingly significant experiences have likewise been picked up with respect to how entrepreneurship, development and information are interrelated. However, a complete comprehension is as yet missing concerning the interface of those factors: information, development, business enterprise and development. The connection between the smaller scale monetary starting point of development and the large scale economic result is still excessively simple displayed to get a handle on the full width of these perplexing and meeting powers. The fundamental target of this paper is consequently to reveal insight into ongoing advances in our comprehension of the powers that support the formation of information, its dissemination and commercialization through development, and the job of the business person in the development procedure. The strategy ramifications of ongoing exploration discoveries finish up this overview. Europe's financial development and occupations rely upon its capacity to help the development of undertakings.
Volkswagen en la industria de los automóviles: algunas aproximaciones sobre la toma de decisiones de negocio y la responsabilidad social empresarial - caso DieselGate

El presente articulo aborda desde una dimension social, economica y medioambiental las implicaciones en las decisiones en el nivel directivo de empresas, tomando como referencia el caso “Diselgate” de Volkswagen, entorno a una estrategia empresarial basada en el crecimiento del mercado de automoviles desde el pais de Mexico hacia los Estados Unidos EEUU, donde su nivel de ingresos no representaba el 9% de sus ventas totales, sobre la que utilizaron la adopcion de motores Diesel eficientes y amigables con el medio ambiente en los vehiculos de mostrador. Para promover esta imagen en el 2010, la compania lanzo la campana de marketing denominada “Think blue” que tenia por objetivo convertirla compania en la ensambladora mas ecologica y con mayor rendimiento por kilometro recorrido. El escrito hace referencia al estudio de caso, que en el ano 2015 se desenmascaro uno de los mayores fraudes conocido en la historia automotriz este caso es conocido como “DIESELGATE”, la empresa Volkswagen instalo en sus vehiculos un software que alteraba la lectura de emision de gases para motores diesel, los cuales superaban el maximo permitido hasta en 40 veces. La universidad de West Virginia realizo muestreo sobre los vehiculos y tomo las pruebas de campo que se presentaron ante los jueces para determinar el fraude el cual llego en Estados unidos a 17.500 millones de dolares como compensacion a los propietarios de los 482.000 vehiculos afectados, pago al Departamento de Justicia una multa de 4.300 millones de dolares y una caida en la bolsa de inversion equivalente a 26.000 millones de euros. El fraude, a pesar de descubrirse en los motores de vehiculos en estados unidos, afecto a varios paises y conllevo a replantear los controles a las empresas, con el compromiso del gobierno para garantizar que los ciudadanos como clientes no se vieran afectados o enganados con las compras legales que realizan en cada pais. La metodologia usada es de orden cualitativo basado en el analisis de contenido documental especializado, seleccionado de diversas referencias y articulos del medio, de los gremios relacionados y publicaciones legales sobre las sentencias a los implicados Las decisiones de los directores alineadas con la responsabilidad social empresarial generan valor y sostenibilidad de este a largo plazo, con serias consecuencias de orden corporativo e impacto en el consumidor final. Se recomienda que el caso sea punto de referencia en materia de buenas practicas de manufactura para el sector y sea parte del ADN estrategico de las empresas, no solo en el ambito de la planeacion, sino, en la implementacion misma para garantizar satisfaccion de clientes y mayor generacion de marca.
Polyhedral embeddings of the Flat Square Torus

In 1996 Burago and Zalgaller showed the following theorem: Theorem (Burago and Zalgaller): Let S be a polyhedral surface, then S admits an isometric PL embedding in E3. This theorem shows in particular that the Flat Square Torus admits an isometric PL embedding in E3. In 1997 Zalgaller constructs such an embedding of Flat Rectangular Torii into E3. In the first part of this work, we do show an isometric embedding du Flat Square Torus in E3. This first result is stated as follows: Theorem: There is an isometric PL embedding of the flat Square Torus with at most 48 points. We know that the minimal triangulation of the flat torus is the Moebius Torus M. The 1-skeleton of the Moebius Torus is the graph K7. We consider GE(M, T2) the set of all geodesic triangulations of T2 isomorphic to M modulo translations. In the second part of this work, we give a complete description of this set : - The configuration space GE(M, T2) is the disjoint union of 12 products of 6-simplex. We writte LT(E3) the set of lineal isometric embeddings of a triangulation T of T2 in E3, in the third part of this worg, we have the following result : - There is a 12-dimensional neighborhood N(S) of a 6-diensional set S such that for every T in E3, we have LT(E3)= O