Miracle-dz/UniFAR-FTUs huggingface dataset:
Tax Expense Momentum : Anomaly or Risk?

1) The literature on tax-expense momentum is unclear as to whether its effect is due to anomaly or risk. We apply the approach developed by Ohlson and Bilinski (2015) to assess whether the positive relationship between tax expense momentum (surprise) and future stock returns is explained by anomaly or risk. We find that tax expense momentum increases the probability of a high return and decreases that of a low return. This supports an anomaly-based explanation for the tax expense momentum.
"Eve Eat Dust Mop" Measuring Syntactic Development in Child Language with Natural Language Processing and Machine Learning

Children start understanding language before they can speak it, and then speak it without exhibiting conscious effort to dissect syntactic and morphological structures. Although this process has been the focus of much study, our understanding of first language acquisition is still limited. In attempts to measure child language development over time, several metrics have been proposed. The most commonly used metrics are quick and easy to compute, but focus on superficial aspects of language, such as length of utterance. These metrics often fail to account for the fact that, at a certain age, a child’s language can become grammatically more complex without increasing in length. Several metrics based on the usage of grammatical structure have been proposed as being more sensitive to changes in language over a wider range of ages [12, 5, 3]. Using these metrics for computation of language development scores involves identification of several specific grammatical structures in child language transcripts, a process that requires linguistic expertise and is both time-consuming and error-prone. One such metric is the Index of Productive Syntax, or IPSyn, [12] an empirically validated metric based on an inventory of grammatical structures derived from child language literature.
Internship proposal at the University of Copenhagen

Context. The study of denotational semantics was initiated by Scott [1], as he gave the first mathematical model of (recursive) programs were data types are interpreted as topological spaces and programs as continuous functions. The evolution of this theory of domains was then mainly dictated by the goal of finding models that satisfy both soundness and full abstraction, i.e. in which that two programs are equated in the model if and only if they are observationally equivalent. This hunt for fully abstract models ended with the introduction of game semantics [3], that model data types as games and programs as strategies. Among the several inspiration of game semantics, Girard’s linear logic and the geometry of interaction program [2] stand in good place, the latter interpreting proofs as graphs that can be understood as strategies in a naive game semantics model.
A new application for gabor filters in face-based gender classification

Human face is one of the most important biometrics as it contains information such as gender, race, and age. Identifying the gender based on human face images is a challenging problem that has been extensively studied due to its various relevant applications. Several approaches were used to address this problem by specifying suitable features. In this study, we present an extension of feature extraction technique based on statistical aggregation and Gabor filters. We extract statistical features from the image of a face after applying Gabor filters; subsequently, we use seven classifiers to investigate the performance of the selected features. Experiments show that the accuracy achieved using the proposed features is comparable to accuracies reported in recent studies. We used seven classifiers to investigate the performance of our proposed features. Experiments reveal that k-Nearest Neighbors algorithm (k-NN), K-Star classifier (K*), and Rotation Forest offer the best accuracies
EconPol Europe_Working Paper_Firm Responses to an Interest_Vol1_September 2017

This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and Danish MNEs and a difference-indifferences methodology, where Swedish and Danish MNEs serve as a control group. We find that Finnish MNEs responded to the interest barrier by decreasing their financial expenses. Subsidiaries decreased also their long-term debt levels. We do not find evidence of debtshifting being replaced by transfer pricing. Neither do we find evidence of changes in output, suggesting that the interest barrier did not create distortions by affecting the real activity of MNEs. Acknowledgments: We thank Seppo Kari, Tuomas Matikka, participants at the 72nd Annual Congress of International Institute of Public Finance (IIPF) at Lake Tahoe, US, at the 31st Annual Congress of the European Economic Association (EEA) in Geneve, Switzerland, at the 33rd and 34th Summer Seminar of Finnish Economists in Jyväskylä, Finland, and at the 39th Annual Meeting of Finnish Economic Association in Jyväskylä, Finland, for useful comments and feedback. We are grateful to the Finnish Tax Administration both for their comments and for providing the Orbis data. JEL Codes: H25, H26, G32 *Jarkko Harju: VATT Institute for Economic Research, Helsinki, jarkko.harju@vatt.fi; Ilpo Kauppinen: VATT Institute for Economic Research, Helsinki, iIpo.kauppinen@vatt.fi; Olli Ropponen: VATT Institute for Economic Research, Helsinki, olli.ropponen@vatt.fi
This paper is included in the Proceedings of the 18th USENIX Conference on File and Storage Technologies (FAST ’20)

NVMe is designed to unshackle ﬂash from a traditional storage bus by allowing hosts to employ many threads to achieve higher bandwidth. While NVMe enables users to fully exploit all levels of parallelism offered by modern SSDs, current ﬁrmware designs are not scalable and have difﬁculty in handling a large number of I/O requests in parallel due to its limited computation power and many hardware contentions. We propose DeepFlash , a novel manycore-based storage platform that can process more than a million I/O requests in a second (1MIOPS) while hiding long latencies imposed by its internal ﬂash media. Inspired by a parallel data analysis system, we design the ﬁrmware based on many-to-many threading model that can be scaled horizontally. The proposed DeepFlash can extract the maximum performance of the underlying ﬂash memory complex by concurrently executing multiple ﬁrmware components across many cores within the device. To show its extreme parallel scalability, we implement DeepFlash on a many-core prototype processor that employs dozens of lightweight cores, analyze new challenges from parallel I/O processing and address the challenges by applying concurrency-aware optimizations. Our comprehensive evaluation reveals that DeepFlash can serve around 4.5 GB/s, while minimizing the CPU demand on microbenchmarks and real server workloads.
SMOOTH STATIC AND DYNAMIC CRACK PROPAGATION

This paper presents both the theoretical basis for simulating unstable crack propagation in 3D hyperelastic continua within the context of configurational mechanics, and the associated numerical implementation. The approach taken is based on the principle of global maximum energy dissipation for elastic solids, with configurational forces determining the direction of crack propagation. The work builds on the developments made by the authors for static analysis, incorporating the influence of the kinetic energy. The nonlinear system of equations is solved in a monolithic manner using a Newton-Raphson scheme. Initial numerical results are presented.
Parameter estimation for Ornstein-Uhlenbeck process

The Ornstein-Uhlenbeck process has countless practical applications most of which rely on having previously estimated the drift parameter. The literature offers two basic estimators the least-squares estimator, which coincides with the maximum-likelihood estimator for Ornstein-Uhlenbeck process, and the method-of-moments estimator. However, the similarity in asymptotic properties of these estimators means that choosing which one to use is more of a random guess than an educated decision. This thesis focuses on finding differences between the two estimators when applied to the Ornstein-Uhlenbeck trajectories generated in R. The simulation study performed suggests that the method-ofmoments is better suited when the initial condition is close to zero even if the observations are collected sparsely. On the other hand, the precision of the leastsquares estimator is better when the initial condition is further away from zero, but it still requires having dense data points. Under the conditions of this study, the least-squares estimator performs better compared to the method-of-moments if the absolute value of the initial condition is large. On the other hand, the method-of-moments is superior in cases where we have infrequent observations and long time horizon.
Comparative skin histology of Fulani ecotype and broiler chickens (gallus gallus domesticus) in Sokoto State, Nigeria

Tel: +2348069728062 The aim of this study was to compare the histomorphometry of the skin in Fulani ecotypes/local and broiler chickens. A purposive sampling method was used to select ten (10) healthy local and broiler chickens each which were purchased from the meat market of Sokoto metropolis. The birds were weighed and sacrificed by severing the jugular veins. The feathers around the abdomen, neck, pectoral, synsacral and thigh were plucked and skin samples collected from same areas and processed using routine Hematoxylin and Eosin procedures. The epidermal skin thickness of the abdominal, neck and pectoral segments in broilers were significantly thicker (P≤0.05) compared to that of the local chickens. However, the thigh skin in local chicken was significantly thicker (P≤0.05) than in the broilers and the synsacral skin segment showed no significant difference between the two birds. Furthermore, the abdominal skin epidermal thickness has the highest mean thickness in both birds and the lowest epidermal skin thickness was seen in the thigh and neck regions in broiler and local chickens respectively. The loosely arranged fewer number of cells observed in the hypodermis create spaces which connect with air sacs to enhance their flying abilities. It was concluded that broilers have thicker skin compared to the Fulani ecotypes (local chicken) and this difference in the epidermal thickness observed between the two breeds could be related to the difference in their genetic composition, feeding, environmental condition and age. Furthermore, a thicker epidermis signifies a better physical barrier, chemical barrier and immunologically active barrier and also a better water holding capacity of the skin in broilers than in the Fulani Ecotypes.
CLOUD BASED MOBILE PUBLIC TRANSPORT ASSISTANCE FOR VISUALLY IMPAIRED PEOPLE

Travelling in public transport is a challenging task for visually impaired people. Now days, people are equipped with smart phones which will also be helpful for visually impaired people. This paper focuses on developing a location based mobile transport assistance system in Tamil language for visually impaired people. Since mobile phones has limited resource constraints such as low memory, and limited computation power, Cloud environment has been integrated with mobile phones, in order to provide the infrastructure where the data storage and data processing can be supported externally from mobile. Today many smart phones are equipped with Global Positioning System transceiver, Global System for Mobile communication receiver and inertial sensors which would identify the current location of the mobile user easily and its location could be sent to an Amazon Web Service Cloud platform immediately. Hence the mobile user’s location could be processed in the Cloud to obtain the location based transport information. Moreover, this work presents a technique for converting the retrieved textual transport information to audio in Tamil language using Cloud environment. Text-to-speech synthesis converts ordinary text image into an acoustic signal that is indistinguishable from human speech. The conversion process consists of two parts which involves knowledge and processes. The front end handles text analysis and higher level linguistic features which interprets the text and outputs in the form of phonetic transcription that specifies the phonemes and an intonation for the text. The back end handles problems in phonetics, acoustics and signal processing. Further, the phonetic transcription process into an audio waveform contains appropriate values for acoustic parameters such as pitch, amplitude, duration, and spectral characteristics. Thus the proposed system provides the guidance and assistance of location based transport details by enabling audio for visually impaired people in the native language. The development of this system would contribute a lot to visually impaired community.
in this issue Anonymity and Evolutionary Art

Human artists typically have a personal signature, by which their individual authorship can be recognized. Modernist artists tried to avoid such idiosyncracies, focussing on abstract structure instead–and welcomed computers, accordingly. But even those computer artists who have deliberately tried to lose their signature have not managed to do so. Perhaps evolutionary methods might help? Reasons are discussed both for believing and for doubting that evolutionary art could be wholly free from personal signatures
To Study the Perinatal Outcome in Women with Labor Induction by Sublingual vs. Vaginal Misoprostol

Induction of labor implies stimulation of uterine contractions before spontaneous onset of labor, with or without ruptured membranes [1]. Induction is indicated when the benefits to either mother or fetus outweighs those of continuing pregnancy [2]. In 2006, 22.5% of births were pharmacologically induced in USA, a 50% increase since 1990. In developing countries the rates of induction are generally lower, but in some settings they can be as high as those observed in developed countries [3]. From the 2nd century through the end of 17th century numerous non-pharmacological methods have been used for the labor induction including stripping of membranes, amniotomy, transcervical catheter, extra-amniotic saline infusion and hygroscopic dilatation of cervix. Recently pharmacological methods have gained importance which includes oxytocin, prostaglandin (E1, E2) and Mifepristone. Prostaglandins were used clinically to induce labor in late 1960’s with subsequent administration of various formulations of prostaglandins like PGE1 tablets and PGE2 gel. Misoprostol is a synthetic prostaglandin E1 methyl ester that stimulates myometrium contractions in pregnant uterus by binding to EP2 and EP3 prostanoid receptors. The use of misoprostol for induction of labor with live fetus was 1st described in 1992 in the pioneering study by Margulies et al. [4]. It can be used orally, vaginally and sublingually. However the ideal dose, route, frequency of administration and its perinatal outcome are still under investigation. Vaginal misoprostol appears Abstract
The sum of all the fears: the role of attitude towards health and environmental risk in the WTP a premium for organic foods

Many empirical studies underline that the main reasons for purchasing organic foods are the protection of health and environment and that the price premium associated with organic foods is one of the major barriers to consumption of these products. These studies also show that there is a very strong heterogeneity of these organic premiums as well as the Willingness To Pay (WTP) an organic premium. However, it is also clear from these studies that there is no consensus concerning the determinants of these WTP for organic foods. This article focuses on the question of the formation of these WTP a price premium for organic foods when the consumer decides to commit himself in a long-lasting consumption of organic foods in order to protect his health and environment. Using a dynamic analysis framework, we show that there is not one but potentially several WTP a price premium and their determinants are a synthesis combining the characteristics of the consumer (e.g. income, life expectancy) but also his fears on the environmental impact of conventional agriculture as well as his fears about how regular consumption of conventional food directly affects his own life expectancy. We also show that the price barrier should be analyzed dynamically: for a consumer, the same price of organic foods may initially dissuade him from consuming organic foods but not necessarily throughout his life.
Use of strategic serial position and attention resources to improve radio ad recall

Introduction. The crisis of creativity currently experienced by radio advertising in Spain demands the development of studies on the ways to improve radio ad recall rates in order to make this format more effective and profitable. Based on the previous premise, this article aims to determine whether the implementation of two measures related to the micro and macro structural elements of radio advertising can increase radio ad recall rates and cognitive processing by listeners. Method. A experimental technique was used to determine whether the serial position in which ads are placed within an advertising block and the use of attention resources in the ads have an effect on their recall rates. Results. The study has proven that radio ad recall rates can be improved with the implementation of attention resources but not with the strategic serial position within the advertising block. Conclusions. The analysis has shown that the implementation of attention resources is highly recommended in the production of radio ads in order to improve their recall rates.
Voting with tax evasion: Ideological motives in tax compliance behavior

Based on a theoretical model in which voters’ tax compliance behavior is driven by fairness concerns, we empirically analyze the channels through which ideological stances of individuals and governments impact on tax compliance behavior. Our data is from the WVS and the EVS and comprises nearly 48,000 observations from 23 OECD countries over the period 1995-2012. Our results indicate that the consequences of a change in government ideology caused by a shift from a moderate right-wing to a moderate left-wing coalition reduces the probability to exhibit the highest tax compliance level of voters in a country with average public sector size by 1.31%. This effect is twice as large in a country whose public sector size lies 5 percent above the average. These results highlight the importance of ideological stances in tax compliance and indicate that policy makers should focus their attention on the increasing ideological polarization recently observed in developed countries as a hurdle for reducing tax evasion and avoidance. JEL classification: H1; H26
Direct text classifier for thematic arabic discourse documents

Maintaining the topical coherence while writing a discourse is a major challenge confronting novice and non-novice writers alike. This challenge is even more intense with Arabic discourse because of the complex morphology and the widespread of synonyms in Arabic language. In this research, we present a direct classification of Arabic discourse document while writing. This prescriptive proposed framework consists of the following stages: data collection, pre-processing, construction of Language Model (LM), topics identification, topics classification, and topic notification. To prove and demonstrate our proposed framework, we designed a system and applied it on a corpus of 2800 Arabic discourse documents synthesized into four predefined topics related to: Culture, Economy, Sport, and Religion. System performance was analysed, in terms of accuracy, recall, precision, and F-measure. The results demonstrated that the proposed topic modeling-based decision framework is able to classify topics while writing a discourse with accuracy of 91.0%.
Capital Structure and Stock Returns: Evidence from Korean Stock Markets

In this paper, a structural equation model is applied to Korean firms listed in KOSPI and KOSDAQ from 1990 to 2016 to analyze the determinants of capital structure and stock returns and discern how capital structure and stock returns affect each other. We find that stock returns have a strongly negative (-) effect on capital structure in the structural equation model. However, leverage has no significant effect on stock returns in the structural equation model, perhaps because we use data from before, during, and after recent financial crises. In addition, asset structure (+) and profitability (-) have strongly significant effects on capital structure. Uniqueness and size show unstable effects on capital structure. As for the determinants of stock returns, size (-), B/M (+), investment (+), and market premium (+) show strongly significant effects on stock returns in all the models. Profitability shows no significant influence on stock returns.
Effect of Pollutants on Biochemical Profile and Population Dynamics of Zooplankton

Ocean is considered as the most stable ecosystem pertaining to its vast body, various currents, its physical and chemical phenomenon and self-sustainability. For centuries ocean owned a great buffering system resisting any change in its profile. However humans have managed to exhaust this ability of oceans by endlessly polluting it and hence the changes in the physical and chemical characteristic of ocean are now very prominent. There is enormous scientific literature which asserts the negative impact of pollutants on marine life. Zooplanktons and phytoplanktons marks the beginning of aquatic food web hence any change at this level will be significantly seen on the higher trophic level due to the phenomenon of bioaccumulation and biomagnificiation. The following review deals with the effect of various physical and chemical parameters such as temperature, UV radiation, pesticides, fertilizers, petroleum and its derivatives, plastic, metals and heavy metals etc. on numerous characteristics of sea water. These changes consequently affect the biochemical profile of planktons, the mechanism of which has been further discussed in this review.
Global geometry of the 2+1 rotating black hole

The generic rotating BTZ black hole, obtained by identifications in AdS3 space through a discrete subgroup of its isome group, is investigated within a Lie theoretical context. This space is found to admit a foliation by two-dimensional leave of a two-parameter subgroup of̃ SL(2,R) and invariant under the BTZ identification subgroup. A global expression fo metric is derived, allowing a better understanding of the causal structure of the black hole.  2003 Elsevier B.V.
Bifurcation Model from Initial Nonlinear Term of Nonlinear Equations

The bifurcation model from the initial nonlinear term of nonlinear equation is introduced. Under the non-degeneracy condition (Definition 3.2), our bifurcation model describes the bifurcation of solutions to the nonlinear equation. We also show how these models work for Dirichlet problem on the square. We observe a perturbation of rectangles to a square creates new bifurcation, which is not a limit of the bifurcations on rectangles.