Miracle-dz/UniFAR-FTUs huggingface dataset:
Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors

SYNOPSIS: U.S. and international auditing standard setters continue to raise questions about standard auditors' reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor's report. These questions point to a continued existence of an “audit expectation gap. ” To investigate perceptions and misperceptions regarding the auditor's report, we conducted focus groups with five different stakeholder groups—financial statement preparers (CFOs), users (bankers, analysts, and non-professional investors), and external auditors. This approach allows detailed comparisons between the perceptions of the different stakeholder groups affected by the auditor's report. Findings include that financial statement users value the audit, but do not read the entire auditor's report. It is not clear to users, preparers, and auditors what the auditor's report is intended to communicate or the level of assurance being provided by the report.
Power Positions

A growing number of international relations scholars argue that intergovernmental organizations (IGOs) promote peace. Existing approach esemphasize IGO membership as an important causal attribute of individual states, much like economic development and regime type. The authors use social network analysis to show that IGO memberships also create a disparate distribution of social power, significantly shaping conflicts between states. Membership partitions states into structurally equivalent clusters and establishes hierarchies of prestige in the international system. These relative positions promote common beliefs and alter the distribution of social power, making certain policy strategies more practical or rational. The authors introduce new IGO relational data and explore the empirical merits of their approach during the period from 1885 to 1992. They demonstrate that conflict is increased by the presence of many other states in structurally equivalent clusters, while large prestige disparities and in-group favoritism decrease it.
Syndrome coronarien aigu au CHU de Pointe-à-Pitre / Abymes : évaluation de la prise en charge à la phase aiguë et du niveau des connaissances médicales des patients : à propos de 93 dossiers

En Guadeloupe, la cardiopathie ischemique represente 10% des hospitalisations pour affections cardiovasculaires et est responsable de 3,5% des deces. Une prise en charge optimale a la phase aigue d’un Syndrome Coronaire Aigu (SCA) permet de fortement reduire cette morbi-mortalite. Une etude prospective a ete menee pour evaluer la qualite de cette prise en charge au CHU de Pointe-a-Pitre /Abymes. L’etude etait observationnelle, uni-centrique et realisee dans les services de cardiologie, d’urgence et de medecine du CHU aupres de patients atteints d’un SCA diagnostique des le debut de la prise en charge. L’inclusion s’est deroulee du 20 decembre 2011 au 30 avril 2012. Notre etude a porte sur 93 cas consecutifs. Deux tiers etaient des hommes (n=61). L’âge moyen etait de 64,7 ans. Les facteurs de risque cardiovasculaire predominants etaient l’HTA (65,6 %), le tabagisme (46,2%), la sedentarite (41,9%), la dyslipidemie (35,3%) et le diabete (33,3%). Trente-neuf patients ont presente un SCA ST+, 54 un SCA non ST+. Seulement 30,8% des patients atteints d’un SCA ST+ ont ete pris en charge par le SAMU en premiere intention. L’ensemble des patients ont recu les therapeutiques anti thrombotiques recommandees par le protocole local. Les differents delais de prise en charge ainsi que le taux de recours a une methode de revascularisation etaient en adequation avec les resultats obtenus tant au plan national qu’international. La qualite de prise en charge des SCA au CHU de Pointe-a-Pitre/Abymes etait en accord avec les donnees nationales. Des actions d’information et d’education sont cependant necessaires afin de favoriser l’entree dans la filiere optimale de prise en charge via le SAMU.
Our National Obsession with Toddlers and Tiaras

The US public first discovered the world of child beauty pageants in 1998 with the grisly murder of child pageant queen JonBenet Ramsey. Six-year-old JonBenet’s teased hair and sculpted pink lips came to represent the theretofore hidden subculture of child pageants. People were shocked by the heavy makeup, wigs, hyperfeminization, and sexualization of little girls. Today, the Learning Channel’s runaway hit Toddlers and Tiaras draws in about 1.6 million viewers a week. Since its debut, Toddlers and Tiaras has simultaneously entertained and horrified the American public. Its spin-off, Here Comes Honey Boo Boo, made national news for attracting 3 million viewers, beating out coverage of the 2012 Republican National Convention (Hollywood Reporter, August 30, 2012). Like many viewers, I don’t set my DVR to tape Toddlers and Tiaras—I don’t even know what time it comes on. But, if I happen to surf past TLC during one of these episodes, I can’t turn the channel. I am bombarded with magnetic images—little girls made up to look like 30-year-old women; pageant “judges” and “coaches” who seem to have descended onto earth from another planet; academy-award-level temper tantrums; two-foot tall crowns, and more. Some early critics of chimpanzee language research argued that supposedly “intelligent” chimps were actually anticipating the desired responses of researchers rather than displaying genuine intelligence. How might these same critics lambaste the pintsized pageant queens who, while on stage, engage in curious mimicking rituals with their smirking, gesturing, shimmying moms? Of course, television watching for me is research. I study youth, so that is my “excuse. ” More significantly, though, I imagine that I am Margaret Mead, updating my national character studies. Watching these reality shows gives me a pulse on emerging aspects of the American character. Therefore, I do not approach Toddlers and Tiaras from a critical perspective on whether child pageants are detrimental to the young people who participate in them; there are ob vious problems with these highly com mercialized and sexualized competitions among young children and their eager adult sponsors. I am more interested in why Toddlers and Tiaras, and its spin-off, Here Comes Honey Boo Boo, have hit a cultural nerve.
Personalwirtschaft im Umbruch? Empirische Ergebnisse und theoretische Erklärung

Personalwirtschaft nimmt in Nonprofit Organisationen einen besonderen Stellenwert ein, da das Personal die zu erstellenden Dienstleistungen unmittelbar erbringt. Aufgrund verschiedener Veränderungen von Rahmenbedingungen nimmt die Bedeutung für ein effizientes und systematisches Vorgehen im Personalmanagement zu. Anhand einer explorativen Studie wird geprüft, ob bei den untersuchten Einrichtungen eine vertikale und eine horizontale Integration von personalwirtschaftlichen Vorgehensweisen stattfindet. Vor dem Hintergrund der Ergebnisse werden Thesen und Schlussfolgerungen formuliert, die dem Aufbau von strategischem und normativem Kapital in Nonprofit Organisationen nachgehen.
MR Imaging Findings of Iron Overload 1

Hemochromatosis can be classified as (a) primary, when it originates from a genetic disturbance that promotes the increase of iron absorption, or (b) secondary, when it relates to chronic diseases or to multiple transfusions. The distribution of iron accumulation differs between these two forms; therefore, they can be distinguished by using imaging methods in the majority of cases. Magnetic resonance (MR) imaging is the most sensitive and specific imaging modality in the diagnosis of hemochromatosis. The susceptibility effect caused by the accumulation of iron leads to signal loss in the affected tissues, particularly with the T2*-weighted sequences, which makes the diagnosis of iron overload possible. By using MR imaging techniques, it is possible to estimate the hepatic iron concentration in a noninvasive way, thereby avoiding repeated biopsies. Hemochromatosis can lead to complications, such as a higher frequency of neoplasia, particularly the development of hepatocellular carcinoma. Other neoplasms, such as colorectal tumors, are also associated. Complications related to the treatment of chronic anemia include the appearance of peliosis hepatis and tumors, which can regress after the suspension of treatment with drugs. Knowledge of the disease and of the patterns of iron deposition in patients with iron overload enables not only diagnosis, but also treatment, follow-up, and the detection of possible complications by using imaging methods.
On the Role of Nonlinearities in Vibratory Energy Harvesting: A Critical Review and Discussion

The last two decades have witnessed several advances in microfabrication technologies and electronics, leading to the development of small, low-power devices for wireless sensing, data transmission, actuation, and medical implants. Unfortunately, the actual implementation of such devices in their respective environment has been hindered by the lack of scalable energy sources that are necessary to power and maintain them. Batteries, which remain the most commonly used power sources, have not kept pace with the demands of these devices, especially in terms of energy density. In light of this challenge, the concept of vibratory energy harvesting has flourished in recent years as a possible alternative to provide a continuous power supply. While linear vibratory energy harvesters have received the majority of the literature’s attention, a significant body of the current research activity is focused on the concept of purposeful inclusion of nonlinearities for broadband transduction. When compared to their linear resonant counterparts, nonlinear energy harvesters have a wider steady-state frequency bandwidth, leading to a common belief that they can be utilized to improve performance in ambient environments. Through a review of the open literature, this paper highlights the role of nonlinearities in the transduction of energy harvesters under different types of excitations and investigates the conditions, in terms of excitation nature and potential shape, under which such nonlinearities can be beneficial for energy harvesting. [DOI: 10.1115/1.4026278]
Artigos Gerais Os fundamentos da f́ısica dos férmions de Dirac sem massa em ( 1 + 2 )-D e o grafeno

O grafeno é um material alotrópicoo do carbono, formado por uma monocamada de átomos de carbono arranjados em uma estrutura cristalina de favo de mel (ou honeycomb), podendo ser obtido por diversos métodos experimentais, sendo a esfoliação do grafite o modo mais simples. Trata-se do primeiro material verdadeiramente bidimensional porque é constitúıdo de um única camada atômica, em contraste com estruturas que se comportam como bidimensionais, porque uma das dimensões é muito reduzida em relação às outras duas, mas essa dimensão diminuta ainda assim é constituida de várias camadas atômicas. Uma das mais espetaculares previsões teóricas para o grafeno, confirmada experimentalmente, é a de que os elétrons se comportam como férmions de Dirac sem massa nos chamados pontos de Dirac, ou seja, agem efetivamente como part́ıculas “relativ́ısticas”sem massa em um espaço-tempo de (1+2) dimensões, sendo uma dimensão temporal e duas espaciais. Esse comportamento exótico abre o campo para emular f́ısica de altas energias em matéria condensada, além de prometer uma revolução na eletrônica de alta velocidade. O objetivo desse trabalho é apresentar os fundamentos da f́ısica de férmions de Dirac e como surge o modelo efetivo no grafeno. Entendemos que há pouca literatura referente ao assunto em idioma português. Além disso, esse sistema f́ısico é muito útil como introdução às teorias de campos relativ́ısticas e aos métodos de segunda quantização. Palavras-chave: grafeno, equação de Dirac, férmions de Dirac.
Caracterización mecánica de hormigones autocompactantes reforzados con fibras de acero

El hormigon autocompactante reforzado con fibras de acero presenta simultaneamente las ventajas de los hormigones autocompactantes y de los reforzados con fibras. Se consigue un material de altas prestaciones con mayor tenacidad y ductilidad. En este trabajo se ha estudiado el comportamiento mecanico de un hormigon autocompactante reforzado con fibras de acero. Se han realizado ensayos a compresion, traccion y flexion a distintas edades; asi como ensayos no destructivos (medida de la velocidad de ultrasonidos e indice esclerometrico). Los resultados muestran la variacion de la respuesta del hormigon con el tiempo y la diferencia existente con hormigones tradicionales.
Technical Appendix to “ Estimating Sovereign Default Risk ” Not for Publication

This appendix includes additional details about the nonlinear model solution and estimation procedure that are not included in the paper. In addition, it discusses results from estimating the model with simulated data and the ability to correctly estimate various parameters in the model. Finally, it includes some additional results from the estimation with real data. This appendix is not self-contained and assumes the reader is familiar with the contents of the main text.
Determining Cost-Effective Configurations for Data- intensive Workloads in the Cloud Ph.D. Thesis Proposal 1

The promise of “infinite” resources given by the cloud computing paradigm has led to recent interest in exploiting clouds for large-scale data-intensive computing. Given this supposedly infinite resource set, we need a management function that regulates application workloads on these resources. This doctoral research focuses on two aspects of workload management, namely provisioning and mapping. We envision an autonomic and generic framework for resource provisioning and workload execution. We develop search algorithms, and associated performance and cost models to minimize the cost of executing data-intensive workloads in a cloud. The work is evaluated using diverse workloads in a public cloud. In this proposal, we state our research plan to complete the doctoral study. 1 Outline of the Research Proposal An outline of our research was presented at CCGrid, 2012 [1]. In this proposal, we provide a revised research plan with additional details on the evaluation. We have examined the state-ofthe-art of workload management for data-intensive computing in the clouds [2, 3]. In Section 2, we formulate the constructs for determining appropriate resources and generating an efficient workload mapping. Section 3 presents our vision for a framework for autonomic workload execution in a cloud, parts of which have already been published [4]. Section 4 describes our outstanding research to complete the doctoral study. Section 5 outlines our intended evaluation. The concluding section highlights the major contributions of the proposed research and its significance to the users who wish to execute their workloads in the clouds.
Farklı Kurutma Teknikleri ve Ön İşlem Uygulamaları ile Kurutulmuş Soğanların Rehidrasyon Kapasitelerinin Artırılması

Rehidrasyon kapasitelerinin artirilmasi amaciyla dilimlenmis ve on islem uygulanmis soganlar acikta, vakumda, firinda, gunes enerjili kurutucularda ve dondurarak kurutma yontemleriyle kurutulmuslardir. Ayrica, kurutma denemeleri oncesinde dilimlenmis soganlara malto dekstrin, patates nisastasi ve tuz cozeltilerine daldirilarak on islem uygulamalari yapilmistir. Yapilan denemeler sonucunda gunes enerjili kurutucuda kurutulan soganlarda rehidrasyon kapasitesi 5.74±0.70 'e, acikta kurutulan soganlarda 5.36±0.30’e, kabin kurutucuda kurutulan soganlarda 5.94±0.40'e, vakum kurutucuda kurutulan soganlarda 6.69±0.70’ye ve dondurarak kurutucuda kurutulan soganlarda ise 7.94±0.50’e ciktigi tespit edilmistir. Bu sonuclara bagli olarak farkli on islem uygulamalari ve farkli kurutucu sistemlerinin uygulanmasi ile rehidrasyon kapasitesinde onemli artislar saglanabilecegi belirlenmistir.
A Practical Guide to Statistical Verification

Statistical techniques are required for medical devices and can be used to make verification more meaningful in any industry. Sometimes, a company needs to predict how their total population of devices will perform. Other times, teams simply need stronger justifications than ‘that's how many we had’ or ‘we always test 5’ for test plans and sample sizes. However, there are an overwhelming number of statistical methods and references available. We have identified three tests that can be used to verify many types of device requirements: pass/fail (binomial), tests on the population (tolerance interval), and tests on the mean (t‐tests). This paper provides the information needed to choose a test, pick the right statistical claim and related parameters, determine the sample size needed to pass, and write acceptance criteria that makes it easy to determine a pass or fail.
EXPLORING INTERMEDIATE (5–40 AU) SCALES AROUND AB AURIGAE WITH THE PALOMAR FIBER NULLER

We report on recent Ks-band interferometric observations of the young pre-main-sequence star AB Aurigae obtained with the Palomar Fiber Nuller (PFN). Reaching a contrast of a few 10−4 inside a field of view extending from 35 to 275 mas (5–40 AU at AB Aur's distance), the PFN is able to explore angular scales that are intermediate between those accessed by coronagraphic imaging and long baseline interferometry. This intermediate region is of special interest given that many young stellar objects are believed to harbor extended halos at such angular scales. Using destructive interference (nulling) between two sub-apertures of the Palomar 200 inch telescope and rotating the telescope pupil, we measured a resolved circumstellar excess at all probed azimuth angles. The astrophysical null measured over the full rotation is fairly constant, with a mean value of 1.52%, and a slight additional azimuthal modulation of ±0.2%. The isotropic astrophysical null is indicative of circumstellar emission dominated by an azimuthally extended source, possibly a halo, or one or more rings of dust, accounting for several percent of the total Ks-band flux. The modest azimuthal variation may be explained by some skewness or anisotropy of the spatially extended source, e.g., an elliptical or spiral geometry, or clumping, but it could also be due to the presence of a point source located at a separation of ∼120 mas (17 AU) with ∼6 × 10−3 of the stellar flux. We combine our results with previous Infrared Optical Telescope Array observations of AB Aur at H band, and demonstrate that a dust ring located at ∼30 mas (4.3 AU) represents the best-fitting model to explain both sets of visibilities. We are also able to test a few previously hypothesized models of the incoherent component evident at longer interferometric baselines.
EFFECT OF DIFFE RENT CONCENTRATIONS OF EPIDURAL D E XMEDITOMIDINE FOR POST - OPERATIVE ANALGESIA

BACKGROUND: The aim of our study was to know the ideal epidural dose to achieve analgesia in the postoperative patients using different concentrations of epidural dexmeditomidine. METHODS AND MATERIALS: Ninety patients of either sex, with age ranging from 25 years to 60 years were randomly selected and divided into three groups of thirty each. Group A received epidural 0.25% bupivacaine along with 25mcg of dexmeditomidine, Group B received epidural 0.25% bupivacaine along with 50mcg dexmeditomidine and Group C received epidural 0.25% bupivacaine along with 75 mcg dexmeditomidine. The duration of analgesia, sedation and cardiovascular stability were studied. RESULTS: Analgesia and sedation was more in Group C than the other two groups. Cardiovascular stability was good in groups A and B.
North American Deserts

In most modern classifications, the deserts of the United States and northern Mexico are grouped into four distinct categories. These distinctions are made on the basis of floristic composition and distribution -the species of plants growing in a particular desert region. Plant communities, in turn, are determined by the geologic history of a region, the soil and mineral conditions, the elevation and the patterns of precipitation.
Spremnost na promjenu ponašanja – od individualne prema obiteljskoj paradigmi

Kako je ishod psihosocijalnih intervencija promjena ponašanja prema zdravijim ili društveno prihvatljivijim oblicima, sam fenomen postaje složen za proučavanje ukoliko fokus pomaknemo s pojedinca na cijeli obiteljski sustav. U tom području nedostaju istraživanja i teorijske spoznaje. Zato je primarna namjera ovog rada ponuditi operacionalizaciju koncepta obiteljske spremnosti na promjenu prvenstveno utemeljen na pregledu individualnih teorija spremnosti na promjenu te kritičkom promišljanju o njima u kontekstu obitelji kao sustava. Na početku rada, dano je detaljno pojašnjenje koncepata spremnosti na promjenu i spremnosti na intervenciju. Kako ne postoji teorija koja objašnjava spremnost na promjenu obiteljskog sustava, predstavljeno je pet teorijskih koncepata koji objašnjavaju promjenu ponašanja pojedinca, a koji mogu pomoći u konceptualiziranju ključnih aspekata koje je važno obuhvatiti ukoliko istražujemo spremnost na promjenu obiteljskog sustava. Konačno, daje se pregled obiteljske sistemske teorije te se u tom kontekstu promišlja o značenju obiteljske spremnosti na promjenu. Rad završava prijedlogom operacionalizacije koncepta obiteljske spremnosti na promjenu utemeljenom na predstavljenim teorijama te se promišlja o daljnjim smjerovima znanstveno utemeljene provjere tog konstrukta.
Empleo del índice biespectral para monitorización de la hipnosis en sedación durante anestesia regional: experiencia en tres pacientes militares

RESUMEN El índice biespectral (BIS®) es un análogo electroencefalográfico que se determina por medios informáticos y que se usa en la actualidad para vigilar el nivel de hipnosis de los pacientes bajo sedación o anestesia. Ofrece una puntuación de 0 a 100, en la que 0 representa la ausencia de función cerebral y 100 el nivel de alerta completa del paciente. Se describe el empleo de esta monitorización en tres pacientes militares sometidos a anestesia regional con sedación. Desde el punto de vista de los autores, el empleo de la monitorización biespectral es aconsejable tanto en bajas atendidas en escalones médicos desplegados en zona de operaciones, como en hospitales en territorio nacional, ya que incrementa el nivel de seguridad durante la realización de procedimientos anestesiológicos.
Fremde und Fremd-Sein in der DDR. Zur Einführung

Nach dem 11. September 2001 schienen viele zuvor intensiv debattierte Themen schlagartig an Brisanz verloren zu haben - so auch die Welle der fremdenfeindlichen Gewalt, die Deutschland im Sommer 2000 erschutterte und die den Anstos zur wissenschaftlichen Tagung „Fremde und Fremd-Sein in der DDR“ am Potsdamer Zentrum fur Zeithistorische Forschung (ZZF) im Dezember desselben Jahres gab. Aus einiger Distanz zeigt sich jedoch, das beide Phanomene - trotz ihrer unterschiedlichen Tragweite - auf ein grundlegendes Problem moderner Gesellschaften verweisen, das im vorliegenden Band am Beispiel der DDR expliziert wird: die Frage nach der Fahigkeit und dem Willen zur Integration der „Fremden“ bzw. des „Anderen“ in eine moderne Gesellschaft.
Bioabbaubare dreidimensionale Gerüststrukturen für die Zellkultur

turen sind einer der auffälligsten Unterschiede zwischen der einfachen Zellkultur in Petrischalen, wie sie seit über hundert Jahren eingesetzt werden [1], und dem modernen „Tissue engineering“ [2, 3], das heißt der Züchtung größerer Zellverbände bis hin zu ganzen Organen in vitro oder in vivo nach Implantation eines mit Zellen vorbesiedelten Gerüsts. Wie schwierig diese Aufgabe immer noch ist, zeigt die geringe Zahl und die Art der bereits klinisch einsetzbaren Gewebe: Haut, Knochen, Knorpel, sowie Kiefer/Zahnfleisch.