Miracle-dz/UniFAR-FTUs huggingface dataset:
Analysis of management forms of collective investment institutions to organise the accounting system

Introduction. The development of collective investment institutions (CIIs) results in new possibilities for Ukrainians to invest their savings to make profit through transfers of their own resources to professional managers with the aim of further investment of such resources in various assets: securities, immovable property, etc. The evolution of collective investment institutions, and in particular venture capital funds, should be provided by means of the developed accounting system. The purpose of the article is to determine ways of development of collective investment institutions type, to differentiate between venture capital funds and other funds and to analyse of procedural and institutional forms of the development of venture capital funds according to their basic characteristics effecting the organisation of the accounting system. Results. The authors have defined various types of institutions for collective investments are defined. Distinctive features of venture capital funds and other institutions are emphasised. The analysis of legal types of CIIs in terms of their basic characteristics effecting the organisation of the accounting system is performed. Conclusion. Determination of types of CIIs as well as procedural and institutional forms of venture capital funds will help to develop an accounting system that would meet the objectives of the activity, respond to the risk component of the activity and provide the required information for both internal and external users.
INVESTMENT, PRICING AND EFFICIENCY OF PRIVATE ROAD WITH HETEROGENEOUS TRIP-MAKERS

When private firm is franchised to finance modern road systems, the strategy of the firm in determining investment and price levels has to be carefully examined, since profit-oriented behavior may not be fully efficient for the whole society. This paper examines the bias of a monopoly market away from the social optimum under the more realistic assumption that each trip-maker has a unique value-of-time (VOT). The road capacity and/or toll set by a monopolist are investigated under different kinds of regimes.
Scalable Model of On-Wafer Interconnects for High-Speed CMOS ICs

This paper describes the development of an equivalent circuit model of on-wafer interconnects for high-speed CMOS integrated circuits. By strategically cascading two-pi blocks together, the lumped model can characterize the distributed effects. Besides, the elaborately proposed model characterizes the frequency-variant characteristics with frequency-independent components. Thus, the model can be easily plugged into commercial computer-aided design tools. By adopting a newly invented optimization algorithm, namely, particle swarm optimization (PSO), the model parameters are extracted and formulated as empirical expressions. Therein, with each set of the geometrical parameters, the interconnect behaviors can be accurately predicted. The accuracy of the model is validated by comparisons with the on-wafer measurements up to 30 GHz. Moreover, the scalability of the proposed model is also discussed
A time domain description for the pitch strength of iterated rippled noise.

Two versions of a cascaded add, attenuate, and delay circuit were used to generate iterated rippled noise (IRN) stimuli. IRN stimuli produce a repetition pitch whose strength relative to the noise can be varied by changing the type of circuit, the attenuation, or the number of iterations in the circuit. Listeners were asked to discriminate between various pairs of IRN stimuli which differed in the type of network used to generate the sounds or the number of iterations (n = 1, 2, 3, 4, 7, and 9). Performance was determined for IRN stimuli generated with delays of 2, 4, and 8 ms and for four bandpass filter conditions (0-2000, 250-2000, 500-2000, and 750-2000 Hz). Some IRN stimuli were extremely difficult to discriminate despite relatively large spectral differences, while other IRN stimuli produced readily discriminable changes in perception, despite small spectral differences. these contrasting results are inconsistent with simple spectral explanations for the perception of IRN stimuli. An explanation based on the first peak of the autocorrelation function of IRN stimuli is consistent with the results. Simulations of the processing performed by the peripheral auditory system (i.e., interval histograms and correlograms) produce results which are consistent with the involvement of these temporal processes in the perception of IRN stimuli.
Patient Experience of Australian General Practices

The number of data-based research articles focusing on patient sociodemographic profiling and experience with healthcare practices is still relatively small. One of the reasons for this relative lack of research is that categorizing patients into different demographic groups can lead to significant reductions in sample numbers for homogeneous subgroups. The aim of this article is to identify problems and issues when dealing with big data that contains information at two levels: patient experience of their general practice, and scores received by practices. The Practice Accreditation and Improvement Survey (PAIS) consisting of 27 five-point Likert items and 11 sociodemographic questions is a Royal Australian College of General Practitioners (RACGP)-endorsed instrument for seeking patient views as part of the accreditation of Australian general practices. The data were collected during the 3-year period May 2011-July 2014, during which time PAIS was completed for 3734 individual general practices throughout Australia involving 312,334 anonymous patients. This represents over 60% of practices in Australia, and ∼75% of practices that undergo voluntary accreditation. The sampling method for each general practice was convenience sampling. The results of our analysis show how sociodemographic profiles of Australian patients can affect their ratings of practices and also how the location of the practice (State/Territory, remote access area) can affect patient experience. These preliminary findings can act as an initial set of results against which future studies in patient experience trends can be developed and measured in Australia. Also, the methods used in this article provide a methodological framework for future patient experience researchers to use when dealing with data that contain information at two levels, such as the patient and practice. Finally, the outcomes demonstrate that different subgroups can experience healthcare provision differently, especially indigenous patients and young patients. The implications of these findings for healthcare policy and priorities will need to be further investigated.
Global Procurement: Motivations and Strategy

Global procurement is not a simple or easy solution to a company′s sourcing needs. With new markets and changing competitors challenging established business, global sourcing is now offering an opportunity for organizations to meet these challenges on a global basis. Discusses the varied interpretations and significance of global sourcing as an ingredient of success, emphasizing the link between world‐class production/quality, marketing and procurement. From these discussions and empirical evidence, provides a matrix of management choices to facilitate the selection of worldwide sourcing strategies most appropriate to corporate goals.
For Implementation of e-Governance in Rural Areas of Punjab

e-Governance is basically an application of ICTs (Information & Communication Technologies) that uses ICTs in Government & Non-Government Organizations (NGOs) to provide citizens with services. Punjab Government had implemented a number of projects at district, tehsil and sub-tehsil levels to serve its citizens. But due to some reasons, rural citizens are not aware about these projects and their services. That is why, these projects are suffering from their poor implementation. This research paper describes the factors like availability and usage of internet in villages, awareness of rural citizens about e-Governance projects, satisfaction of citizens from these running projects etc. PSEGS (Punjab State e-Governance Society), Sukhmani Society and other bodies, which are responsible for implementing e-Governance, should be aware about these factors.
Integral terminal sliding mode control for Permanent Magnet Synchronous Motor position servo system

This paper presents the position servo problem for Permanent Magnet Synchronous Motor (PMSM) servo system using an integral terminal sliding mode control method. The PMSM position servo system is firstly transformed into two linear subsystems by using the feedback linearization technique. The q-axis integral terminal sliding mode controller and d-axis finite-time controller are designed respectively for the two subsystems. Then, the proof of stability is given for the PMSM servo system. Compared with the corresponding control method of asymptotical stability, the controller based on the integral terminal sliding mode control can make the output of system track the desired position reference signal in finite-time and obtain a better dynamic response and anti-disturbance performance. The simulation results prove the effectiveness of the control scheme.
The impact of enterprise education on attitudes to enterprise in young people: an evaluation study

Purpose – The purpose of the paper is to present evidence on the impact of enterprise education on young people still at school in London, UK. The study was designed to measure the effect of participation in a Young Enterprise (YE) Company Program on young people's attitudes toward starting a business, and on their enterprise potential.Design/methodology/approach – A longitudinal pre and post test design was used, with a sample of 276 young people. A control group provided a method of isolating the impact of the programme and was used as a test for self‐selection bias. An attitudes to enterprise test was administered at the start of the programme and again at the end, nine months later.Findings – It was found that participation does have a positive impact on young people's enterprise potential, however this is moderated by other factors such as gender, ethnicity, socio‐economic background and type of school attended.Research limitations/implications – The paper demonstrates the added value of a longitudin.
Relation Between Plasma Lactate Concentration and Fat Oxidation Rates Over a Wide Range of Exercise Intensities

Increasing exercise intensities will induce an increase in glycolytic flux. High glycolytic activity is associated with reduced fat oxidation rates and increased accumulation of lactate. Both lactate and hydrogen ions have been shown to be directly related to the decreased fat oxidation rates. The aim of the present study was to determine whether the exercise intensity at which maximal fat oxidation rates occur coincides with the intensity at which lactate starts to accumulate in plasma. Thirty-three moderately trained endurance athletes performed a graded exercise test to exhaustion on a cycle-ergometer with 35 W increments every three minutes. Expired gas analysis was performed throughout the test and stoichiometric equations were used to calculate fat oxidation rates. The intensity which elicited maximal fat oxidation (Fat (max)) and the intensity at which fat oxidation rates became negligible (Fat (min)) were determined. Blood samples for lactate analysis were collected at the end of each stage of the graded exercise test. The intensity at which lactate concentration increased above baseline (LIAB) and the lactate threshold (LT-D) were determined (D-max method). Fat (max) was located at 63 +/- 9 % V.O (2)max and LIAB at 61 +/- 5 % V.O (2)max and there appeared to be no statistical difference between the two intensities. Fat (max) and LIAB were significantly correlated. Fat (min) and LT-D were also significantly correlated but were located at different intensities (82 +/- 7 and 87 +/- 9 % V.O (2)max respectively). The data of the present study showed that accumulation of lactate in plasma is strongly correlated to the reduction seen in fatty acid oxidation with increasing exercise intensities. The first rise of lactate concentration occurred at the same intensity as the intensity which elicited maximal fat oxidation rates.
A COMPARISON OF POWER APPROXIMATIONS FOR SATTERTHWAITE'S TEST.

When testing equality of means from two independent normal populations, many statisticians prefer heterogeneity tolerant tests. Moser, Stevens, and Watts described the noncentral density and a numerical integration algorithm for computing power. We present simple and accurate approximations for the power of the Satterthwaite test statistic. Two advantages accrue. First, the approximations substantially reduce the computational burden for tasks such as plotting power curves. Second, the approximations substantially simplify the programming and thereby make power calculations more widely available. Four methods of power approximation are evaluated for test sizes of . 001, . 01, . 05, and . 10, sample sizes of 6 and 51, variance ratios of 1 and 10, and noncentrality parameters from 0 to 50 by 1. A method based on a ratio of expected values is recommended due to its accuracy and simplicity.
Direct observation of dispersive Kondo resonance peaks in a heavy-fermion system.

Ce 4d-4f resonant angle-resolved photoemission spectroscopy was carried out to study the electronic structure of strongly correlated Ce 4f electrons in a quasi-two-dimensional nonmagnetic heavy-fermion system CeCoGe1.2Si0. 8. For the first time, dispersive coherent peaks of an f state crossing the Fermi level, the so-called Kondo resonance, are directly observed together with the hybridized conduction band. Moreover, the experimental band dispersion is quantitatively in good agreement with a simple hybridization-band picture based on the periodic Anderson model. The obtained physical quantities, i.e., coherent temperature, Kondo temperature, and mass enhancement, are comparable to the results of thermodynamic measurements. These results manifest an itinerant nature of Ce 4f electrons in heavy-fermion systems and clarify their microscopic hybridization mechanism.
A portrait of Brent Ritchie

I can remember reading The Five People You Meet in Heaven by author Mitch Album a few years ago, in which the main character in the book meets five people that have changed his life. At the time I started to think about people who have had the most influence on my life-path, and the first name that came to mind was Brent Ritchie. So to be asked to write this “portrait” of Brent is real honour, and is a small way of saying thank you to the best mentor a tourism academic could ever have. Although the majority of this portrait is in my own words, I decided to seek the views of others who have worked with Brent over the years, and I would like to thank each one of them for their contribution. I first met Brent at a conference in Cleveland, Ohio in 1998. At the time I was based in England, and at the conference, I was presenting the results of my Ph.D. research on constraints to skiing participation. Brent approachedme aftermy talk and said hewas looking for someone likeme to come andwork alongside him at theUniversity ofCalgary.Although I had a young family, and had spent the better part of 30 years on the south coast of England, it did not takemuch to persuademe tomove the 5000miles across the pond. The opportunity to learn fromarguably tourism’smost esteemedacademicwas too good topass up. Sixteen years later, I can categorically say that Brent has had a tremendous impact on my life as a tourism professor, and I know I am not the only one who would say this. With Brent’s retirement in 2014, tourism’s academic community has lost a hugely influential scholar.
A 10-Year Mechatronics Curriculum Development Initiative: Relevance, Content, and Results—Part I

This paper describes the first phase of a Mechatronics Curriculum Development effort-the design of an ¿Introduction to Mechatronics¿ course, the infusion of mechatronics activities throughout the curriculum and in outreach activities, and assessment results. In addition, the relevance and impact of such a curriculum on the education of engineers in relation to the evolving global economy is discussed. The second and third phases of this effort included development of two advanced mechatronics courses and the formulation of a mechatronics curriculum, which will be addressed in a companion paper, ¿A 10-Year Mechatronics Curriculum Development Initiative: Relevance, Content, and Results-Part II¿ (IEEE Transactions on Education, vol. 53, no. 2, May 2010).
Possible Role of Chromatin Alteration in the Radiosensitivity of Ataxia-telangiectasia.

Cells derived from individuals with ataxia-telangiectasia (A-T) are known to exhibit increased sensitivity to ionizing radiation and certain radiomimetic chemical agents. Here we summarize our findings regarding the role of chromosome damage and repair in this radiosensitivity. Lymphoblastoid cells derived from A-T homozygotes were characterized for initial chromosome (premature chromosome condensation) and DNA (neutral filter elution) damage and repair kinetics in cells from G1 and G2 cell cycle phases. Despite initial levels of DNA damage being similar to normal controls, A-T cells exhibited nearly a two-fold higher initial amount of chromosome damage. Different A-T cell lines exhibited differing chromosome repair capacities compared with control lymphoblastoid cell lines. These results suggest that A-T cells have an altered chromatin structure whereby DNA double-strand breaks are apparently more efficiently converted into chromosome breaks. Four A-T heterozygote cell lines were examined for chromosome damage and repair in the same fashion and all exhibited increased levels of chromosome damage, although the degree of sensitivity was more prominent in G2 phase cells (two-fold higher) than in G1 phase cells (1·5-fold higher than normal controls). These results suggest that A-T heterozygotes also exhibit an altered chromatin structure which impacts on chromosome damage expression. Of interest, A-T cells also exhibited increased chromosome stickiness after irradiation, and telomere regions appeared to be frequently involved. While the molecular basis for preferential telomere involvement is not understood, these results again suggest that structural alterations in the chromatin of A-T cells may play an important role in A-T radiosensitivity.
Reference Policy for Security Enhanced Linux

The Reference Policy project is an effort to restructure the NSA example policy for SELinux, which has evolved through many years of community involvement and is the basis for nearly all sample SELinux Policy in use today. The Reference Policy is rigorously structured using modularity, layering, encapsulation, and abstraction, making it simpler to maintain, modify, and use. The goal of this restructuring is to allow greater adaptation and adoption of SELinux while maintaining the knowledge gained through the years of policy evolution, while increasing our ability to validate the security properties of a given SELinux policy.
Customization of the service experience: the role of the frontline employee

Emphasizes that customizing the delivery of service on the frontline is a key to customer satisfaction. Offers insight into frontline customization by offering specific research propositions to guide future empirical inquiry. Explores the issues of how frontline employees classify customers, enact specific behavioural strategies, and perceive personalization efforts. Presents the findings from an exploratory qualitative study to provide illustrative support for the literature‐based propositions. Offers managerial implications for firms to take advantage of the employee customization opportunity.
A mechanism of central sleep apnea in patients with heart failure.

BACKGROUND Breathing is controlled by a negative-feedback system in which an increase in the partial pressure of arterial carbon dioxide stimulates breathing and a decrease inhibits it. Although enhanced sensitivity to carbon dioxide helps maintain the partial pressure of arterial carbon dioxide within a narrow range during waking hours, in some persons a large hyperventilatory response during sleep may lower the value below the apneic threshold, thereby resulting in central apnea. I tested the hypothesis that enhanced sensitivity to carbon dioxide contributes to the development of central sleep apnea in some patients with heart failure. METHODS This prospective study included 20 men who had treated, stable heart failure with left ventricular systolic dysfunction. Ten had central sleep apnea, and 10 did not. The patients underwent polysomnography and studies of their ventilatory response to carbon dioxide. RESULTS Patients who met the criteria for central sleep apnea had significantly more episodes of central apnea per hour than those without central sleep apnea (mean [+/-SD], 35+/-24 vs. 0.5+/-1.0 episodes per hour). Those with sleep apnea also had a significantly larger ventilatory response to carbon dioxide than those without central sleep apnea (5.1+/-3.1 vs. 2.1+/-1.0 liters per minute per millimeter of mercury, P=0.007), and there was a significant positive correlation between ventilatory response and the number of episodes of apnea and hypopnea per hour during sleep (r=0.6, P=0.01). CONCLUSIONS Enhanced sensitivity to carbon dioxide may predispose some patients with heart failure to the development of central sleep apnea.
The Determinants of Voluntary Disclosure in Croatia

Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analyzed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.
Enterococcus faecalis antigens in human infections

Genomic libraries of two Enterococcus faecalis strains, OG1RF and TX52 (an isolate from an endocarditis patient), were constructed in cosmid vectors pBeloBAC11 and pLAFRx, and screened with a serum from a rabbit immunized with surface proteins of an E. faecalis endocarditis isolate and sera from four patients with enterococcal endocarditis. Seventy-five cosmid clones reacted with at least two of the sera. Thirty-eight of the 75 immunopositive clones were considered to contain distinct inserts based on their DNA restriction patterns and were chosen for further subcloning into a pBluescript vector. Each sublibrary was screened with one of the five sera, and the DNA sequence of the immunopositive subclones was determined. Analysis of these sequences revealed similarities to a range of proteins, including bacterial virulence factors, transporters, two-component regulators, metabolic enzymes, and membrane or cell surface proteins. Fourteen subclones did not show significant similarity to any sequence in the databases and may contain novel genes. Thirteen of the immunopositive cosmid clones did not yield immunopositive subclones, and one such cosmid clone produced a nonprotein antigen in Escherichia coli.