Miracle-dz/UniFAR-FTUs huggingface dataset:
The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately?

This study asks the following question with respect to level 3 fair value assets and liabilities: are level 3 fair value assets and liabilities being measured accurately? An argument is made that since level 3 markets do not exist (as defined in ASC 820), it is not possible to determine a level 3 value. Data is examined, both pre- and post- SFAS No. 157 with respect to a specific level 3 asset that can be found on the balance sheet of most publically traded financial institutions, mortgage loan servicing rights. The data suggests that the FASB’s attempt to clarify fair value had no effect on the levels of capitalization of mortgage loan servicing rights. An additional argument is made that the language in ASC 820 undermines the requirement that level 3 fair values reflect a “market” value rather than an “investment” value.
Complementing Blacklists: An Enhanced Technique to Learn Detection of Zero-Hour Phishing URLs

Increased phishing attacks despite existing antiphishing tools suggests that the tools are not catching up with the attacks technically. Majority of the tools depend on blacklists which are way short in tackling zero-hour attacks, while existing heuristic tools are also less performing. We propose a machine learning classifier to complement a blacklist approach. The classifier uses a wide range of predictive features compared to those in similar studies, categorized as URL characteristics, web page contents, domain features and domain reputation/ranking. Using six different machine learning algorithms and a dataset of 890 URLs, our classifier achieved the best performance compared to similar solutions, attaining an accuracy of 99.89%, false positive 0.0% and false negative 0.1%. Domain reputation features were the most predictive while web page content features were the least ones. Individually, blacklist reputation and Alexa ranking were the most influential features whereas popup login windows and hexadecimal number were the least ones.
Bounds on the voting time in terms of the conductance

In the voting model each node has an opinion and in every time step each node adopts the opinion of a random neighbour. We show that the consensus time, i.e., expected time required until one opinion prevails, is bounded by O(n/φ) for regular graphs, where φ is the conductance of the graph. This bound is tight for regular expanders. For non-regular graphs we obtain a bound of O (davg/dmin · n/φ), where davg is the average degree and dmin is the minimum degree. Additionally, we consider a generalization of the model where every opinion has a popularity. Here, every node chooses a neighbour and adopts its opinion with some probability which depends on the popularity of the neighbour’s opinion. We show that the expected consensus time for a regular graph having initially two distinct opinions is bounded by O ( logn/φ).
Directional Time-Distance Probing of Model Sunspot Atmospheres

A crucial feature not widely accounted for in local helioseismology is that surface magnetic regions actually open a window from the interior into the solar atmosphere, and that the seismic waves leak through this window, reflect high in the atmosphere, and then re-enter the interior to rejoin the seismic wave field normally confined there. In a series of recent numerical studies using translation invariant atmospheres, we utilized a ‘directional time–distance helioseismology’ measurement scheme to study the implications of the returning fast and Alfven waves higher up in the solar atmosphere on the seismology at the photosphere (Cally & Moradi 2013; Moradi & Cally 2014). In this study, we extend our directional time–distance analysis to more realistic sunspot-like atmospheres to better understand the direct effects of the magnetic field on helioseismic travel-time measurements in sunspots. In line with our previous findings, we uncover a distinct frequency-dependent directional behaviour in the travel-time measurements, consistent with the signatures of magnetohydrodynamic mode conversion. We found this to be the case regardless of the sunspot field strength or depth of its Wilson depression. We also isolated and analysed the direct contribution from purely thermal perturbations to the measured travel times, finding that waves propagating in the umbra are much more sensitive to the underlying thermal effects of the sunspot.
Development and Application of Sensitivity Adjustable Intelligently Infrared Ranging Instrument

Infrared distance measurement has been widely used in the actual industrial production. In order to improve the automation of the ranging mode and sensitivity of intelligent control, this paper combines the infrared sensor technology and electronic application technology to develop a set of sensitivity adjustable intelligently infrared ranging instrument. This infrared range instrument can not only realize the measurement of the distance between objects, but also realizes the intelligent adjustment of sensitivity. Thus, the application scope of infrared ranging instrument is further widened in industrial production.
Design and simulation based studies of a dual-band circularly-polarized square microstrip antenna

A dual-band circularly-polarized microstrip antenna is proposed, and the antenna for GPS is designed. The radiation characteristics of the dual-band circular polarization are achieved by installing one pair of L-shaped slits at all edges of the square patch. The impedance matching in the dual band is tuned by an L-probe feed. The proposed antenna is effective and useful in the design for dual-band circularly-polarized operation.
Diagnostic Stability of Psychiatric Disorders in Baqiyatallah Hospital from 1997 to 2015

Background: Hospitalization compared to outpatient care leads to better diagnosis. Stability of diagnosis varies among different psychiatric disorders and is associated with some demographic and mental health variables. Objective: The current study evaluated the stability of diagnosis in Baqiyatallah Hospital Psychiatric Ward. Methods: In this retrospective study, 908 inpatient records from the psychiatric ward of Baqiyatallah Hospital in the years 1997-2015 were randomly selected. Having primary and final diagnoses was the inclusion criterion. Demographic variables (age, sex, marital status, education, and employment) and mental health variables (primary and final psychiatric diagnoses, duration of hospitalization, psychiatric history, and medication history) were recorded. Ultimately, 429 cases were entered into the study. Results: The overall diagnostic stability rate was 57.6%. In mood, anxiety, psychotic, and personality disorders, the diagnostic stability rates were 84%, 63.8%, 46.3%, and 36.4%, respectively. For depressive and bipolar disorders, the stability of diagnosis rates were 85.5% and 86%, respectively. A significant relation between diagnosis axis, number of diagnoses, drug abuse and somatic disease history and diagnostic stability was seen (p<0.05). Conclusion: According to the present study, the maximum diagnostic stability rate was related to mood disorders with anxiety disorders ranking second. The minimum stability was related to personality disorders. Other studies have reported completely different results which may be due to different situations. Future studies in this field seem to be essential.
Modelisation du beton en dynamique rapide avec le module MCCI de CESAR-LCPC

Les possibilites offertes par le module MCCI du code aux elements finis CESAR-LCPC sont presentees. Ce module, dedie au calcul dynamique non-lineaire des structures de genie civil, est dote d'un modele de comportement et d'algorithmes de resolution specifiques a la modelisation du beton en dynamique rapide. Apres une description detaillee du modele de comportement utilise, deux exemples d'application sont presentes : la chute d'un conteneur de dechets en beton de fibres et des essais de dalle au tube a choc. Le premier exemple met en ? uvre un maillage a base d'elements massifs 3D et aborde la problematique du contact, le second met en ? uvre des elements de coque multi-couches. Pour chaque exemple, les comparaisons essais/calculs sont precedees d'explications quant au choix de la modelisation : discretisation, conditions aux limites, parametres des materiaux.
Assessment the Release of Nickel Ion from Simulated Orthodontic Appliances for Orthognathic Patients and Comparison with Safe Level of Nickel

هﺎﮕﺸﻧاد ﻪﻠﺠﻣ نﺎﺠﻨﺴﻓر ﯽﮑﺷﺰﭘ مﻮﻠﻋ Background and Objective : In orthodontic treatment,the various alloys are widely used . These materials are placed in contact with the oral tissues for months or even years. Microbiological and enzymatic properties of the oral cavity provide appropriate conditions for metals corrosion, causing the release of elements such as nickel, chromium, copper and silver from wires, bands and orthodontic brackets. The purpose of this study is to measure the amount of nickel ions released from the simulated appliance in orthognathic patients and compare the amount of releasing nickel with its safe level. Materials and Methods : In this semi-experimental study, 60 stimulated appliances in three different types (groups of 20) were studied. Theses three groups examined by spectophotometer to measure free nickel in artificial saliva using atomic absorption after 3 ,6 and 2 months respectively and then calculated the rates of three groups, after that compared to safe nickel’s level. Statistical analysis was do ne by one sample t -test Results : The mean and standard deviation rates of the released nickel in four quadrants of the oral cavity were 1198±533.45 in first group and 825.5±390.40 and 1290.5±455.47 microgram per picoliter in second and third groups, respectively . The mean amount of released nickel in all groups were less than the safe threshold (2500) and statistical analysis showed a significant difference (p<0.001). Conclusion: The amount of released nickel in the whole oral cavity (four quadrants) in each group was less than the toxic dose so this appliance may be safe.
Hemocromatose associada a carcinoma hepatocelular e neoplasias extra-hepáticas

Hemochromatosis is characterized by excessive accumulation of iron in the body, which is deposited primarily in the liver. It results either from a genetic defect determining an excessive absorption of iron or from parenteral administration of this ion. The excess iron determines cellular changes through lipid peroxidation, stimulation of collagen deposition, and interaction with reactive oxygen and DNA. The authors report a case of hemochromatosis in a patient with liver cirrhosis associated with development of hepatocellular carcinoma, hepatic hemangioma, prostate adenocarcinoma and renal cell carcinoma, and provide a general discussion of this process often associated with the development of neoplasias.
A Novel Approach for Diminution of Inter-symbol Interference using Pilot Based Channel Estimation for OFDM in Wireless communication System

Over the past two decades, the rapid development of wireless communication technology has brought great convenience to people's lives and work. Orthogonal frequency division multiplexing (OFDM) is a modulation technique which is now used in most new and emerging broadband wired and wireless communication systems because it is an effective solution to inter-symbol interference caused by a dispersive channel. In this paper, pilot-based channel estimation of OFDM system is discussed in detail. Focus has been placed on comb type pilot arrangement scheme with two different ways of pilot placement for reducing the inter-symbol interference (ISI). The simulation results show that the performance becomes better as the increasing order of polynomial for interpolation. It is shown that low pass interpolation perform better than other three interpolation techniques.
Large‐eddy simulation of atmospheric convection on Mars

Large‐eddy simulations are performed using the Mars Regional Atmospheric Modeling System (a nonhydrostatic, mesoscale model) in order to obtain a detailed, three‐dimensional understanding of the daytime Mars atmospheric boundary layer. These microscale runs utilize the full radiative‐transfer (including a static dust profile) routines of the mesoscale model and a multi‐level, prognostic subsurface thermal model. Surface albedo, thermal inertia, Coriolis parameter and solar forcing are homogeneously set to values at the Mars Pathfinder landing site (19.33°N,33.55°W (IAU1991); Ls=143°). The initial state is obtained from a previous mesoscale simulation, and is representative of the Mars Pathfinder landing site during summer.
Women and Tobacco- An Overview

Tobacco consumption is the single most important avoidable risk factor in the growth of non communicable diseases all over the world [1]. Tobacco use is world’s number one killer and it kills up to half of its regular users. About 22% of women in developed countries and nine percent of women in developing countries smoke tobacco. In addition, many women in south Asia chew tobacco. Tobacco causes negative effects on a person’s health as soon as he/she starts using it in any form either regularly or occasionally. Tobacco kills both men and women but sex-specific differences exist. There are many gaps in the data about the health impact of tobacco use on girls and women of all ages and throughout the life-course. The use of multiple forms of tobacco in India complicates the efforts to reduce its overall impact on public health. In order to reverse the rising tobacco epidemic by effective health policies, community based epidemiological studies on tobacco use are required to quantify the problem and to identify the determinants and their distribution.
Clean and polluted clouds: Relationships among pollution, ice clouds, and precipitation in South America

We analyze nearly‐simultaneous measurements of ice clouds and pollutants along satellite tracks. We use Aura MLS CO and ice water content measurements at 215 hPa to classify ice clouds as “clean” or “polluted”. We then examine Aqua MODIS ice particle effective radius (re) and aerosol optical thickness (AOT) along with TRMM precipitation to investigate how pollution changes ice particle size and precipitation. We find suppressed precipitation and reduced re associated with polluted clouds during the dry season in South America when there is a strong positive correlation between the CO and AOT. In contrast, during the wet season, we find little difference in ice particle size and precipitation between the polluted clouds and the clean clouds, as indicated by the CO levels, when the AOT is significantly lower than that in the dry season.
Differences of absorptive capacity between firms within a cluster

Vasco Eiriz University of Minho School of Economics and Management Gualtar, 4710-057 Braga Portugal Tel. : +351 253 604 551 Fax: +351 253 601 380 E-mail: veiriz@eeg.uminho. pt Natalia Barbosa University of Minho School of Economics and Management Gualtar, 4710-057 Braga Portugal Tel. : +351 253 604 535 Fax: +351 253 601 380 E-mail: natbar@eeg.uminho. pt Vanda Lima Polytechnic Institute of Porto School of Technology and Management of Felgueiras CIICESI Rua do Curral, Apartado 205 4610-156 Felgueiras Portugal Tel. : +351 255 314 002 Fax: +351 255 314 120 E-mail: vlima@estgf.ipp. pt
SEISMIC RETROFITTING OF EARTHQUAKE-DAMAGED CONCRETE COLUMNS BY LATERAL PRE-TENSIONING OF FRP BELTS

Five square columns with two shear span-to-depth ratios of 1.5 and 2.5 were constructed to model half-scale shear-deficient columns and tested under constant axial compression and reversed cyclic lateral load, simultaneously. After being tested, two of the columns with different shear span-to-depth ratios were subjected to a certain level of damage in terms of crack pattern and also drop in the lateral capacity. Then, these earthquake-damaged columns were retrofitted by pre-tensioned carbon or aramid FRP belts, and once more, were tested under cyclic lateral loading and constant axial compression. As the confining devices, i.e. FRP belts, were pre-tensioned before applying the lateral load to the columns, both active and passive confinements were utilized. As an instant result of pretensioning, the initial cracks of the damaged column were closed. It should be noted that this retrofitting procedure is quick as it is carried out without any repair measures such as removal of damaged concrete or crack injection and so on. Moreover, the prestressing technique is an innovative method and can be applied manually using a simple wrench. According to test results, the lateral capacity of the original columns dropped suddenly, showing a brittle shear failure. When the damaged columns were retrofitted by pre-tensioned FRP belts, the lateral strength could be restored and the drop in shear capacity could be prevented up to large drifts, indicating a better seismic performance.
Laktik Asitin Ölçümünde Kullanilan Bir El Analizörünün Değerlendirilmesi: Lactate Scout(+)'in Güvenirliği ve Geçerliği Evaluation of a Handheld Lactic Acid Analyser: Reliability And Validity of the Lactate Scout (+)

Bu calismanin amaci bir el analizoru olan Lactate Scout Plus (LSP)’nin guvenirligini ve gecerligini degerlendirmektir. Gecerlik icin YSI Sports 1500 analizoru referans yontem olarak kullanilmistir. Kan ornekleri siddeti giderek artan saha testinde toplanmistir. Guvenirlik icin laktat konsantrasyonu(LA) 0.80 – 12.80 mM.L araliginda degisen n=34 kan ornegi LSP analizorunde iki kez olculmustur. Gecerlik icin LA 0.60 – 11.67 mM.L araliginda degisen n = 84 kan ornegi ayni anda hem LSP hem de YSI analizorunde olculmustur. Gecerlik kan orneklerinin tumu (0.60 – 11.67 mM.L), ve sayisal olarak dusuk ( 5.0 mM.L) (n=27) konsantrasyonlar icin ayri ayri degerlendirilmistir. LSP’nin tekrarli olcumlerinde anlamli fark saptanmamistir (p>0.05). LSP’nin sinif ici guvenirlik katsayisi r = 0.998’dir. Tekrarli olcumler icin tipik hata 0.19 mM.L, varyasyon katsayisi ~% 5’dir. Orta konsantrasyon araligindaki haric LSP’den olculen LA degerleri, referans yontemden olculenden onemli derecede farklidir (p<0.05). 0.60–11.67 mM.L araliginda A B S T R AC T
Why Southern Mediterranean Countries Fail To Innovate

This paper aims to analyze the factors that influence research investment in the Mediterranean region. We used a robust fixed effects model to analysis a panel of 22 countries for the period 2000-2012. The results showed that the FDI, the high technology export, the human capital devoted to research, intermediate and final production sectors, are significant and stimulate the Southern innovative capacity. The private R&D is a substitution to public R&D. The private returns exceed its social returns to R&D since Southern governments don’t invest too much like private firms in the innovative activities. The role of foreign institutions and international organizations is almost nonexistent in financing the southern research investments. The salaries don’t motivate the researchers and Scientifics since it has a negative effect on the R&D. The imports, the active population, the inflation, the technology infrastructure, the patent production have no effective contributions to the investment in the R&D in the Southern Mediterranean countries.
Road Accident Prevention System Using Driver’s Drowsiness Detection by Combining Eye Closure and Yawning

Driver Fatigue is one of the major reasons causing most fatal road accidents around the world. This shows that in the transportation industry specially, where a heavy vehicle driver is often open to hours of monotonous driving which causes fatigue without frequent rest period. Due to the frequent driver fatigue occurrence, this has become an area of great socio economic concern. Consequently, it is very essential to design a road accidents prevention system by detecting driver’s drowsiness, which determines the level of driver inattention and give a warning when an impending hazard exists. In this paper the aim is to design a prototype system which detects driver’s drowsiness based on eye blinking and yawning to prevent road accidents.
Matisse: Painter as Sculptor

Widely known for his vibrant and innovative modernist paintings and works on paper, Henri Matisse (1869--1954) also produced a large number of sculptures that were equally groundbreaking. This original and lavishly illustrated book examines more than forty of Matisse's sculptures and joins them with his paintings, drawings, prints, and collages to investigate the relationship between his two-dimensional and three-dimensional work. Essays present an overview of Matisse's creative invention in sculpture and address his sculptural process from beginning to end. The volume presents the results of exciting new technical studies on Matisse's working and casting methods. A selection of works on paper, paintings, and photographs unveils the evolution of his sculptural ideas----highlighting the importance of drawings to his process----and explores the fascinating issue of why he often painted images of his sculptures into many of his major works. Archival and installation photographs reveal how Matisse originally intended his works to be viewed. Matisse: Painter as Sculptor also examines the artist's work in the context of late-19th- and early-20th-century sculpture. Works by Constantin Brancusi, Paul Cezanne, Alberto Giacometti, Jacques Lipschitz, and Auguste Rodin address important questions of influence, affinity, and the meaning of modernism in Matisse's sculpture.
Design of an Efficient Power Manger through the cooperative Dynamic Power Management for Ad hoc Wireless Sensor Networks

The major resource problem in sensor networks is energy efficiency. There are two major access methods to efficiently use energy. The first is to use dynamic power management (DPM). The second is to use energy efficient protocols. In DPM methods, the OS, the power manager, is responsible for managing the proper power state of CPU and each I/O with respect to the events, but the OS is not largely concerned about the internal operation of each network protocols. Also, energy efficient protocols are mainly focused on the power saving operation of the radio PHY. In addition, in wireless sensor network most of tasks are connected to communication. In such a situation, traditional power managers can waste unpredicted power. In this paper, we introduce an efficient power manger that can reduce a lot of unwanted power consumption through cooperative power management (CPM) in communication-related tasks between each units, such as radio, sensing unit, and CPU, for ad hoc wireless sensor nodes.