Miracle-dz/UniFAR-FTUs huggingface dataset:
Study of Factors for Internal Control Effectiveness of Listed Companies

With the increasing and expansion scale of listed companies, effectiveness of internal control for listed companies has been gradually taken seriously. Effectiveness exaltation of internal control for listed companies to maximize enterprise value and rights protection of investors and stakeholders to strengthen government supervision over listed companies are of great significance. In this paper, based on previous study in effectiveness of internal control, firstly, effectiveness of internal control for listed companies is defined. Then factors affected effectiveness of internal control are studied to provide reference for future research, which will further promote sound and healthy development for internal control mechanisms of Listed company. 1. The Internal Control Effectiveness of Listed Companies 1.1 The connotation of internal control effectiveness of listed companies The effectiveness of internal control based on internal controls to ensure that the degree or level to achieve the objectives of the relevant offer. If the level of assurance in effective internal control interval, the internal controls are effective; if not ensure the level of internal control within the range, the internal controls are ineffective guarantee (1) . Effectiveness of internal control has two meanings: one refers to the company's internal control policies and measures are not inconsistent with national laws and regulations of the place; the second refers to enterprises to improve rational design of internal control framework can be very in enterprise production and business activities good to implement and can improve production efficiency, while providing true and reliable financial data to internal and external audit (2) . Effectiveness of internal controls can help companies achieve effective internal control objectives; internal control is an important guarantee to achieve the objective. From this perspective, process control, effectiveness of internal controls can be divided into the effectiveness of internal control design and operation. 1.2 The content of internal control effectiveness of listed companies Internal control assessment carried out two aspects should control the design and effectiveness of internal control operation from the inside. According to China's 2008 release of "basic norms of internal control", the effectiveness of internal control design can be evaluated from the perspective of the five elements of internal control, namely: internal environment, risk assessment, control activities, information and communication, and internal oversight (3) . The effectiveness of internal control and operation of internal control goals places or not to measure, these five goals are: compliance objectives, asset security objectives, reliability of financial reporting objectives, business objectives, and strategic goals.
Free-Radical Damage: A Possible Mechanism of Laryngeal Aging

We conducted a study of lipid peroxidation as a marker of age-related free-radical damage in the human larynx—the first study of its kind. A colorimetric assay for malondialdehyde (MDA) and 4-hydroxy-2-nonenal (4-HNE) was performed on extracts taken from thyroarytenoid muscle harvested from fresh cadaveric laryngeal specimens. Levels of MDA and 4-HNE were measured by spectrophotometry. Correlation studies were performed by linear regression analysis. We found that MDA levels in human thyroarytenoid muscle appeared to increase with age while 4-HNE levels showed a slight decrease with age. Our findings are consistent with those of previous studies of other organ systems and indicate that there is a need for further study of free-radical damage and the effects of aging on the human larynx and on voice production.
Distributed energy-based multi-source localization in wireless sensor network

Multi-source localization is an open and challenging research problem in the energy-based wireless sensor network (WSN) of acoustic sensors. Classic maximum likelihood (ML) algorithm can not work well due to the high computation demand. An expectation maximization (EM) algorithm was proposed in our previous paper to approximate the optimal solution with lower computational complexity. However that algorithm is centralized in nature in which all the observed data from each sensor node must be sent to the fusion centre. It has several drawbacks including the relying on the centre which may be damaged or shut down, poor scalability with the increasing of network size, and the high communication overhead requirement when a sensor is far away from the centre. In this paper we propose a distributed EM algorithm for multi-source localization in energy-based WSN. It can achieve satisfactory localization accuracy with significantly low communication and computation cost.
Parallelization techniques for accelerating PageRank computation

PageRank is a probability distribution used to represent the likelihood that a person randomly clicking on links will arrive at any particular page. Let G = [gij ]i,j=1 be a Web graph adjacency matrix with elements gij = 1 when there is a link from page j to page i, with i 6= j, and zero otherwise. From this matrix we can construct a transition matrix P = [pij ] n i,j=1 as follows: pij = gij cj if cj 6= 0 and 0 otherwise, where cj = ∑n i=1 gij , 1 ≤ j ≤ n, represents the number of out-links. For pages with a nonzero number of out-links the matrix P is column stochastic. In this case, the PageRank vector can be obtained by solving Pπ = π. The Power method is one of the oldest and simplest iterative methods for solving this eigenvector problem. When the matrix P ≥ O is irreducible and stochastic, the Power method converges to the eigenvector corresponding to λmax = 1. However, the Web contains many pages without out-links. In this case, the matrix P is non-stochastic and the Power method can not be used. Moreover, the matrix irreducibility is not satisfied for a Web graph. In order to overcome these difficulties, Page and Brin [2] change the transition matrix P to a column stochastic matrix P̄ = α(P + vd ) + (1− α)ve , where d ∈ < is defined by di = 1 if and only if ci = 0 and the vector v ∈ < is some probability distribution over pages. Then, setting α such that 0 < α < 1, the Power method can be used to solve the stationary distribution of the ergodic Markov chain defined by P̄ π = π.
What are main factors attracting FDI in the context of ASEAN integrations-some empirical findings

ASEAN's experience in the last three decades has shown that opening the economy, especially attracting foreign direct investment (FDI) help those countries quickly gained important socialeconomic achievements and become one of the promising dynamic regions in the worlds. FDI inflow is also strongly believed to play a major role in emerging market economies, thus could help ASEAN new members reduce development gaps with old members. Such development gaps among Southeast Asian nation could hinder the effort of building ASEAN Economic Community (AEC) by 2015. However, ASEAN seems to lose their "special advantages” of potentially new market, abundant labor force, cheap labor costs and preferential investment policies. Our paper assumes that in the process of regional integration ASEAN as a homogeneous region and the special advantage factors such as "cheap labor cost" in this region is assumed to be equal among its members. FDI inflows by country recognized in relation to the total amount of FDI flows into the region. With this assumption, using regression random effects model (REM), the paper measured a number of factors that influence FDI inflows in the region such as cheap labor force, economic growth, population size, political stability etc. The research results show that, beside traditional factors, institutional quality (e.g. control of corruption) need to be paid more attention in ASEAN region in the long-run.
SOCIAL STATUS AND AVAILABILITY OF FEMALES DETERMINE PATTERNS OF SPERM ALLOCATION IN THE FOWL

Abstract Where sperm competition occurs, the number and quality of sperm males inseminate relative to rival males influences fertilization success. The number of sperm males produce, however, is limited, and theoretically males should allocate sperm according to the probability of gaining future reproductive opportunities and the reproductive benefits associated with copulations. However, the reproductive opportunities and value of copulations males obtain can change over their lifetime, but whether individuals respond to such changes by adjusting the way they allocate sperm is unclear. Here we show that, in the fowl, Gallus gallus, dominant males, which have preferential access to females, modulate the number of sperm they ejaculate according to the availability of females. When presented with two females, dominant males allocated more sperm to higher quality females, whereas when females were on their own, only copulation order had an affect on their sperm numbers. In contrast, subordinate males, whose mating activity is restricted by dominant males, allocated high numbers of sperm to initial copulations, irrespective of female availability. We further show, by manipulating male social status, that sperm allocation is both phenotypically plastic, with males adjusting their patterns of sperm allocation according to their dominance rank, and intrinsic, with males being consistently different in the way they allocate sperm, once the effects of social status are taken into account. This study suggests that males have evolved sophisticated patterns of sperm allocation to respond to frequent fluctuations in the value and frequency of reproductive opportunities.
Evaluating the Product Portfolio of NHK, the Japanese Public Service Broadcaster: A Propensity Score Matching Approach

ABSTRACT Public service broadcasters (PSBs) around the world are restructuring their constituencies to meet the new challenges of increasing media diversification. New PSB management approaches include the diversification of transmission channels and development of contents. The optimum deployment of distribution channels and content genres, referred to as Portfolio Management, is now a major management priority and will provide the most efficient strategic allocation of management resources. In this article, we take NHK (Nippon Hoso Kyokai), Japan’s PSB, as a research target and analyze and evaluate its portfolio management. NHK has introduced the Value for Money (VFM) index through the measurement of WTP (Willingness to Pay), and has initiated channel-genre matrix management. This study aims to estimate the WTP of viewers’ reception fees from viewer surveys, and then distribute these WTP values to the channel-genre matrix. We then use Propensity Score Matching (PSM) to evaluate how NHK’s channel-genre matrix management is oriented toward public service value by dividing the sample population into high citizen orientation and low citizen orientation groups, and examining how the distributed WTP to genres differs between the two groups.
A Multi-attribute Model to Compute Review's Value in C2C

The valuable review can help consumers to make decisions in C2C e-commerce. Due to the subjectivity of review, instability of product features, and cheat behavior in C2C, the main work in this paper is to design a multi-attribute model for the assessment of review’s value based on the review’s content, reliability, timeliness. The preliminary experiments show that the proposed way can filter informative review effectively than a quality assessment approach constructed based on user-generated helpful votes, and can resist the fraud review in C2C e-commerce.
Value-Relevance of Intangibles and Intellectual Capital Disclosure on Market-to-Book Value Ratio: A Longitudinal Multilevel Regression of German DAX Firms

Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an indi¬cator for IC not included in a firm’s balance sheet. If IC disclosure is value-relevant, we might assume that the level of IC disclosure impacts a firm’s MBV ratio. Thus, we empirically analyze the relations between firms’ IC disclosure and their MBV ratio for 60 German listed firms over a five year period with multilevel regression and path analysis. On a firm level, we find no evidence for a significant influence of IC disclosure on the MBV ratio. Instead, the MBV ratio level is influenced by the level of intangibles, R&D intensity, return and stock market index. Thus, standard-setting authorities should develop guidelines to improve the quality and value-relevance of IC disclosure.
Campus microgrids: Opportunities and challenges

Adding renewable energy resources into the existing bulk generation power system can be accomplished through a smarter power grid when the integration includes complex, end-to-end control strategies and consumer participation. This author believes that integrating distributed energy resources (DER) will likely become the normal state, as siting transmission becomes more challenging. Microgrids will evolve from both utilities and consumers. They will produce DER, which will require addressing facets of both the electrical power system and the new smart grid control infrastructure. This paper presents the intersection of significant distribution renewable energy generation and independent control systems forming collaborating microgrids.
The central residues of a T cell receptor sequence motif are key determinants of autoantigen recognition in murine experimental autoimmune encephalomyelitis

The autoreactive response in murine experimental autoimmune encephalomyelitis (EAE) is dominated by an oligoclonal expansion of Vβ8+ CD4+ T cells. These T cells recognize the immunodominant N‐terminal nonapeptide of myelin basic protein (MBP1–9) associated with the MHC class II molecule, I‐Au. Amongst the autoreactive cells, T cells bearing TCR containing the CDR3β motif Asp‐Ala‐Gly‐Gly‐Gly‐Tyr (DAGGGY) play a dominant role in the disease process. Here we have investigated the molecular basis for antigen recognition by a representative TCR (172.10) that contains the DAGGGY motif. The roles of the three glycines in this motif in the corresponding TCR‐peptide‐MHC interactions have been analyzed using a combination of site‐directed mutagenesis and surface plasmon resonance. Our data show that mutation of either of the first two glycines (G97, G98) to alanine results in soluble, recombinant TCR that do not bind to recombinant antigen at detectable levels. Mutation of the third glycine (G99) of the 172.10 TCR results in a substantial decrease in affinity. The importance of the triple glycines for antigen recognition provides an explanation at the molecular level for the recruitment of T cells bearing the DAGGGY motif into the responding repertoire during EAE induction.
Normal liver sparing by proton beam therapy for hepatocellular carcinoma: Comparison with helical intensity modulated radiotherapy and volumetric modulated arc therapy

To the Editor, Technical advances in radiotherapy (RT) planning systems using computed tomography (CT), such as three-dimensional conformal RT (3D-CRT), along with greater understanding of partial liver tolerance have increased the use of RT in the non-surgical management of patients with hepatocellular carcinoma (HCC) [1]. Radiation-induced liver disease (RILD) is one of the most common dose limiting toxicities in patients receiving RT for HCC. While most cases of RILD are self-limiting and manageable with supportive care, this complication may result in the deterioration of hepatic reserve, with severe injury resulting in liver failure and death. Therefore, when treating HCC patients with RT, it is important not only to maximize the effective dose delivered to the tumor but to minimize the dose delivered to the surrounding normal liver. Intensity-modulated radiotherapy (IMRT), using intensity-modulated beams to deliver a high dose to the tumor while reducing the dose to the surrounding normal tissues, and image-guided RT (IGRT) have been available. Recently, the more sophisticated RT techniques, such as helical-IMRT (H-IMRT), a type of fusion technology that combines IMRT and IGRT, and volumetric modulated arc therapy (VMAT), which uses modulated treatment apertures [defi ned by dynamic multi-leaf collimator (MLC)] and dose rate, have been shown to provide equal or better tumor coverage and better sparing of normal tissues than 3D-CRT and/or IMRT in patients with HCC [2 – 7]. Proton beam therapy (PBT) is another promising treatment option that can deliver a high radiation dose to the tumor while minimizing the radiation dose delivered to the remaining normal liver due to the unique characteristics of proton beams, the Bragg peak, allowing deposition of high doses of radiation within the target, with much lower doses outside the target. However, despite the conceptual benefi ts and promising clinical outcomes of PBT [8 – 13], it is remained unclear whether PBT is benefi cial in reducing the irradiated liver volume comparing with aforementioned more sophisticated RT techniques or not. Therefore, this study was designed to compare the effects of PBT, H-IMRT, and VMAT on irradiated liver volume in patients with HCC.
DNA double-strand breaks associated with replication forks are predominantly repaired by homologous recombination involving an exchange mechanism in mammalian cells.

DNA double-strand breaks (DSB) represent a major disruption in the integrity of the genome. DSB can be generated when a replication fork encounters a DNA lesion. Recombinational repair is known to resolve such replication fork-associated DSB, but the molecular mechanism of this repair process is poorly understood in mammalian cells. In the present study, we investigated the molecular mechanism by which recombination resolves camptothecin (CPT)-induced DSB at DNA replication forks. The frequency of homologous recombination (HR) was measured using V79/SPD8 cells which contain a duplication in the endogenous hprt gene that is resolved by HR. We demonstrate that DSB associated with replication forks induce HR at the hprt gene in early S phase. Further analysis revealed that these HR events involve an exchange mechanism. Both the irs1SF and V3-3 cell lines, which are deficient in HR and non-homologous end joining (NHEJ), respectively, were found to be more sensitive than wild-type cells to DSB associated with replication forks. The irs1SF cell line was more sensitive in this respect than V3-3 cells, an observation consistent with the hypothesis that DSB associated with replication forks are repaired primarily by HR. The frequency of formation of DSB associated with replication forks was not affected in HR and NHEJ deficient cells, indicating that the loss of repair, rather than the formation of DSB associated with replication forks is responsible for the increased sensitivity of the mutant strains. We propose that the presence of DSB associated with replication forks rapidly induces HR via an exchange mechanism and that HR plays a more prominent role in the repair of such DSB than does NHEJ.
Comparison of a digital and an optical analogue hand-held refractometer for the measurement of canine urine specific gravity

Urine specific gravity (USG) is used clinically as a measure of urine concentration, and is routinely assessed by refractometry. A comparison between optical analogue and digital refractometers for evaluation of canine urine has not been reported. The aim of this study was to compare a digital and an optical analogue hand-held refractometer for the measurement of canine USG, and to assess correlation with urine osmolality. Prospective study. Free-catch urine samples were collected from 285 hospitalised adult dogs, and paired USG readings were obtained with a digital and an optical analogue refractometer. In 50 dogs, urine osmolality was also measured using a freezing point depression osmometer. There was a small but statistically significant difference between the two refractometers (P<0.001), with the optical analogue refractometer reading higher than the digital refractometer (mean difference 0.0006, sd 0.0012). Paired refractometer measurements varied by <0.002 in 91.5 per cent of cases. The optical analogue and digital refractometer readings showed excellent correlation with osmolality (r=0.980 and r=0.977, respectively, P<0.001 in both cases). Despite statistical significance, the difference between the two refractometers is unlikely to be clinically significant. Both instruments provide an accurate assessment of USG in dogs.
Episodic memory formulation and its application in long-term HRI

Efficient storing and managing of robot's experiences is of utmost importance in long-term recurring HumanRobot Interaction scenarios, where the volume of information increases constantly. To address these issues, a novel entity-based episodic memory is introduced in this work. Knowledge is represented by hierarchical multigraphs enabling for fast information retrieval. Consisting entities are asynchronously updated, while a time-correlated importance factor modulates the merging, forgetting or refreshing of memories, in order to facilitate search and management of the stored information. An HMM-based probabilistic inference is employed to infer or predict the HRI state or to identify abnormal scenario unfolding and, thus, guide future robot activities. The performance of the employed memory schema is assessed on both simulated and real “breakfast preparation” scenarios. The results indicate that the proposed memory model is able to efficiently store and manage the acquired data without any loss of critical information. Moreover, our approach was also shown capable of successfully inferring user's hidden preferences and thus guiding robot behavior accordingly in order to improve user's HRI experience.
Supply Chain Strategy: Designing Effective Supply Chains

With global expansion and emerging business model complexities such as omni-channel for retail industry, corporations are under pressure to reinvent their supply chains. They fall into the old trap of following supply chain strategies of lean, agile, or postponement. These however are not strategies, but simply the goals of an effective supply chain: to reduce cost and variability, and optimize production. In contrast, a strategy should guide a corporation on how to reach these goals. The author argues that true supply chain strategy must be derived through an evaluation of capabilities to be built to realize the business goals of a corporation. To effectively create such a supply chain, corporations must further align their technology strategy to enable their supply chain capabilities. Only when the three, business, supply chain, and technology strategies, align can truly lean, responsive, and agile supply chains be enabled that create sustained competitive advantages.