Miracle-dz/UniFAR-FTUs huggingface dataset:
De toekomst van het accountantsberoep: bedreigingen en kansen

Op basis van verschillende wetenschappelijke bronnen ontstaat de impressie dat de toekomst van het accountantsberoep onzeker is. Zo zouden technologische ontwikkelingen het beroep overbodig kunnen maken. Maar wat is het perspectief vanuit de accountancy zelf op de toekomst van het accountantsberoep? Uit een zoekopdracht naar praktijkpublicaties met toekomstvisies van de Big 4 en beroepsorganisaties blijkt ten eerste dat zij de afgelopen jaren in toenemende mate over dit onderwerp publiceren. Een nieuwe richting voor het accountantsberoep lijkt dus nodig vanuit het perspectief van de praktijk. Een inhoudsanalyse op 32 van deze publicaties wijst vervolgens uit dat accountants nieuwe technologie juist zien als een kans. Technologie kan helpen de controlepraktijk te verbeteren en biedt mogelijkheden voor nieuwe diensten. Daarnaast erkennen zij de nodige verbeterpunten, zoals de accountants’ vaardigheden, relevantie van de rapportages en focus in het controleproces. In dit artikel wordt een samenvatting gegeven van deze en meer bedreigingen en kansen voor het accountantsberoep, zoals dat naar voren komt uit de praktijkpublicaties.
Dynamic Origin of Evolution and Social Transformation

We analyse the unreduced, nonperturbative dynamics of an arbitrary manybody interaction process by means of the generalised effective potential method and reveal the well-specified universal origin of change (emergence), time and evolution in an a priori conservative, time-independent system. It appears together with the universal dynamic complexity definition, where this unified complexity conservation and transformation constitute the essence of evolution. We then consider the detailed structure of this universal evolutionary process showing its step-wise, ‘punctuated’ character, now provided with the exact mathematical description. Comparing the expected features of a revolutionary complexity transition near a step-like complexity upgrade with the currently observed behaviour of world’s social and economic systems, we prove the necessity of complexity revolution towards the superior civilisation level of well-defined nature, the only alternative being an equally dramatic and irreversible degradation, irrespective of efforts applied to stop the crisis at the current totally saturated complexity level.
Contact and fumigant toxicity of Foeniculum vulgare and Citrus limon essential oils against Tetranychus turkestani and its predator Orius albidipennis

Tetranychus turkestani is one of the most important pests of greenhouse plants in the southern provinces of Iran. Several benefits of using essential oils over chemical pesticides make them appropriate for IPM programs. Contact and fumigant toxicity of the essential oils of Foeniculum vulgare and Citrus limon against the spider mite and its predator, Orius albidipennis were investigated under laboratory conditions. Contact toxicity experiments were conducted at six concentrations, (0, 50, 100, 300, 800 and 2000 ppm) of each essential oil on the mature and immature life stages of the pest, and mortalities were recorded 72 h after exposure. In fumigant toxicity trials, LC50 values of the essential oils were determined on different developmental stages of T. turkestani and O. albidipennis. At 800 and 2000 ppm, both essential oils had high contact toxicity on the eggs, 2nd instar nymphs and adults of T. turkestani, while the same concentrations caused less mortality on O. albidipennis. No significant phytotoxicity of the essential oils was observed. The mortality rates of T. turkestani and O. albidipennis increased as concentration was increased. Also, the 2nd instar nymph of T. turkestani was more sensitive to contact application of the essential oils than other developmental stages. In the fumigant toxicity bioassay, LC50 values of the essential oil derived from F. vulgare on the egg, 2nd instar nymph and adult of T. turkestani were 16.08, 7.98 and 14.06, and the values for C. limon essential oil were 11.6, 9.86 and 11.52 μl × l-1air, respectively. The highest fumigant toxicity was observed against the 2nd instar nymphs of the mite. Fumigant toxicity of the essential oils was lower against O. albidipennis than against T. turkestani. This data suggests that the essential oils of these plants have the potential of being employed in the IPM programs of T. turkestani in greenhouse crops, especially cucumber.
Affective computing for smart operations: a survey and comparative analysis of the available tools, libraries and web services

In this paper, we make a deep search of the available tools in the market, at the current state of the art of Sentiment Analysis. Our aim is to optimize the human response in Datacenter Operations, using a combination of research tools, that allow us to decrease human error in general operations, managing Complex Infrastructures. The use of Sentiment Analysis tools is the first step for extending our capabilities for optimizing the human interface. Using different data collections from a variety of data sources, our research provides a very interesting outcome. In our final testing, we have found that the three main commercial platforms (IBM Watson, Google Cloud and Microsoft Azure) get the same accuracy (89-90%). for the different datasets tested, based on Artificial Neural Network and Deep Learning techniques. The other stand-alone Applications or APIs, like Vader or MeaninCloud, get a similar accuracy level in some of the datasets, using a different approach, semantic Networks, such as Concepnet1, but the model can easily be optimized above 90% of accuracy, just adjusting some parameter of the semantic model. This paper points to future directions for optimizing DataCenter Operations Management and decreasing human error in complex environments.
Accretion dynamics and disk evolution in NGC 2264: a study based on the Corot photometric observations

The young cluster NGC 2264 was observed with the Corot satellite for 23 days uninterruptedly in March 2008 with unprecedent photometric accuracy. We present here the first results of the analysis of the accreting population. We intended to look for possible light curve variability of the same nature as that observed in the classical T Tauri star AA Tau, which was attributed to a magnetically controlled inner disk warp, which is directly associated with the interaction between the stellar magnetic field and the inner disk region. We analysed the Corot light curves of 83 previously known classical T Tauri stars that belong to NGC 2264 and classified them according to their morphology. We also studied the Corot light curve morphology as a function of a Spitzer-based classification of the star-disk systems. The classification derived on the basis of the Corot light curve morphology agrees very well with the Spitzer IRAC-based classification of the systems. The percentage of AA Tau-like light curves decreases as the inner disk dissipates, from 40% +- 10% in systems with thick inner disks to 36% +- 16% in systems with anemic disks and none in naked photosphere systems. Indeed, 91% +- 29% of the CTTS with naked photospheres exhibit pure spot-like variability, while only 18% +- 7% of the thick disk systems do so, presumably those seen at low inclination and thus free of variable obscuration. AA Tau-like light curves are found to be fairly common, with a frequency of at least ~ 30 to 40% in young stars with inner dusty disks. The temporal evolution of the light curves indicates that the structure of the inner disk warp, located close to the corotation radius and responsible for the obscuration episodes, varies over a timescale of a few (~ 1-3) rotational periods. This probably reflects the highly dynamical nature of the star-disk magnetospheric interaction.
Non-Parametric Evaluation of Lifetime Data

The development of a very large array of small antennas for the DSN is under consideration. Each receiving station will likely be equipped with a closed-cycle refrigerator (CCR) to cryogenically cool the low-noise amplifiers and microwave feed components. A previous article examined a non-parametric approach, known as the product-limit (PL) estimate, to the analysis of lifetime data [1]. This article considers the application of a parametric probability distribution, known as the Weibull distribution, to the analysis of lifetime data. Others have analyzed CCR lifetime data using this distribution [2,3]. The Weibull distribution is popular because of its versatility. Depending on the values of the parameters, an increasing, constant, or decreasing hazard rate can be modeled. There is both a two-parameter and a three-parameter version of the Weibull distribution. This article will be concerned with the two-parameter version.
ORPL-DT : Opportunistic Routing for Diverse Traffic Patterns

ORPL is an extension of RPL (IPv6 Routing Protocol for LLNs) with opportunistic routing, which shows lower latency and less energy consumption than existing treebased routing protocols such as CTP (Collection Tree Protocol) and RPL by exploiting multipath diversity. We used an indoor testbed to evaluate the performance of conventional ORPL on ContikiOS. Through testbed experiments, we found out that ORPL’s EDC (Expected Duty Cycled wakeups) metric is outdated because of lacking upward traffic in a downward-centric traffic scenario. Outdated EDC leads to inaccurate routing set which degrades the overall performance. We propose ORPL-DT that updates each node’s EDC metric using downward traffic to tackle the problem. Performance evaluation on an indoor testbed shows that ORPL-DT improves average PRR (packet reception ratio) for both downlink and uplink. Also it improves fairness as well. keywords: ORPL, EDC, ContikiOS, downward-centric student number: 2014-21614
Title The Derived Equivalent Circuit Model for Magnetized

Due to the static magnetic field, the conductivity for graphene becomes a dispersive and anisotropic tensor, w hich complicates most modeling methodologies. In this paper, a n ovel equivalent circuit model is proposed for graphene with the magnetostatic bias based on the electric field integral equatio n (EFIE). To characterize the anisotropic property of the biased graphene, the resistive part of the unit circuit is replaced by a resist or in series with current control voltage sources (CCVSs). The CC VSs account for the off-diagonal parts of the surface conductivity tensor for the magnetized graphene. Furthermore, the defini t ons of the absorption cross section ( σabs) and the scattering cross section (σsca) are revisited to make them feasible for derived circuit analysis. This proposed method is benchmarked with several numerical examples. This paper also provides a new equivalent circuit model to deal with dispersive and anisot ropic materials.
REASSESSING THE WIDER GENEALOGICAL AFFILIATIONS OF THE TIMOR-ALOR-PANTAR LANGUAGES

The wider genealogical affiliations of the Timor-Alor-Pantar languages have been the subject of much speculation. These languages are surrounded by unrelated Austronesian languages, and attempts to locate related languages have focused on Papuan languages 800 km or more distant. In this paper we examine three hypotheses for genealogical relatedness, drawing on both pronominal and especially lexical evidence. We rely in particular on recent reconstructions of proto-Alor-Pantar vocabulary. Of the hypotheses evaluated here, we find the most striking similarities between TAP and the West Bomberai family. However, we conclude that the evidence currently available is insufficient to confirm a genealogical relationship with West Bomberai or any other family, and hence, TAP must be considered a family-level isolate.
Morphometric characterization of three Tsetse Fly Species - Glossina M. Morsitans, G. P. Palpalis and G. Tachinoides (Diptera: Glossinidae) from Ghana

Tsetse flies (Diptera: Glossinidae) are the main vectors of Human African Trypanosomiasis (HAT), or sleeping sickness and Animal African Trypanosomiasis, (AAT) or Nagana in Sub Saharan Africa. In Ghana, whilst HAT is no longer a major public health issue, AAT is still widely reported and causes considerable losses in the livestock sector resulting in major impacts on agricultural production, livelihoods and food security in the country. Application of morphometric techniques can reveal the existing level of population differentiation in tsetse flies, providing guidance on the distribution of genetically defined subpopulations. Morphometric techniques were used to compare size and shape of three tsetse fly species- G. m. morsitans, G. p. palpalis and G. tachinoides of Ghana, and also compare populations of G. p. palpalis collected from three geographical regions (Northern, Eastern and Western) of Ghana. Flies were sampled from four sites in the Western, one site in the Eastern and three sites in the Northern Region using standard un-baited biconical traps. Right wings and right hind legs of selected flies from different collection sites were removed and mounted on microscope slides using glycerin as the mounting medium. Images of the prepared slides were captured under a Leica EZ4 D microscope with an inbuilt camera connected to a laptop. Linear and proportions of wing and hind tibia measurements were arcsine-root transformed before analyzing with a general linear model in analysis of variance (ANOVA). Multivariate statistical analyses were used to detect any possible variations. Results of the GLM analyses of linear and ratio data revealed that different linear combinations can be used to characterize tsetse species of different populations. The ratio value hind tibia/wing length (th/at) significantly distinguished fly populations into four groups, Northern, Eastern, Western and the lab colony; this is an indication that hind tibia/wing length is a good morphometric feature which can be used to discriminate flies from different regions of Ghana. The principal components and canonical variates as well as Mahalanobis squared distances confirmed linear and ratio separations. Therefore based on these differences in morphometric characters observed, the three tsetse species were distinguished from each other. Similar work on morphometrics needs to be done to include more regions and many other body parts such as proboscis length, antennal length, thorax and abdomen length and width in order to establish stronger morphometric tools for discriminating different tsetse fly species.
The C-terminal tetrapeptide of phaseolin is sufficient to target green fluorescent protein to the vacuole

Summary Phaseolin is a vacuolar storage glycoprotein synthesized as a precursor with a short C-terminal propeptide. We have recently shown that deletion of the last four C-terminal amino acids (AFVY, which are part of, or constitute the propeptide) abolishes vacuolar targeting, causing phaseolin to be secreted. Here we provide biochemical and microscopical evidence that the AFVY tetrapeptide, when fused to a secreted version of green fluorescent protein (GFP), inhibits GFP secretion and leads to its accumulation in vacuoles, where it is processed. This demonstrates that the tetrapeptide contains sufficient information for vacuolar sorting.
Emergent regional co‐operation in South East Europe: towards ‘open regionalism’?

Regional cooperation in South East Europe is at a crossroads. Until now, it has been largely ascribed by outside forces, perceived as a condition related to the EU integration process, and approached from a state‐based viewpoint as an interstate construct. However, there are emergent trends which reframe regional cooperation as ‘open regionalism’, more achieved from within, and consisting of multi‐actor, multilevel and multi‐scalar processes forming a complex geometry of interlocking networks, with variable reach and multiple nodal points. This text critically explores these trends, addressing some of their cross‐border, transnational and interregional dimensions, in the context of wider processes of regional integration.
Presentation of signet ring cell type at carcinoma ventriculi of the patient aged 20 years old

Introduction: Diffuse variant of GC is composed of gastric-type mucous cells, which generally do not form glands, but rather permit the mucosa and wall as scattered individual cells or small clusters in an “infiltrative” growth pattern. These cells appear to arise from the middle layer of the mucosa, and the presence of intestinal metaplasia is not a prerequisite. In this version, mucin formation expands the malignant cells and pushes the nucleus to the periphery, creating a “signet ring” conformation. If the signetring cells are more than 50% of the tumor, the tumor is classified as signetring cell carcinoma [1]. This case is important for reporting because we encountered for the first time such a carcinoma type, due to the new age and its atypical presentation. Case Presentation: We report a case of a 20 years Albanian old patient with Signet Ring Cell Type of Gastric CA. The patient was brought at the urgency with severe abdominal pain, nausea and peritoneal irritation. Clinical examination has been made in emergency, where we conclude the signs of peritoneal irritation, from native Ro no signs of pneumoperitoneum, while laboratory tests found a slight anemia (erythrocytes 3.36, HCT 25, HGB 8.6). Two hours later we repeated the native RTG and there were present the signs of pneumoperitoneum. It was indicated urgent surgical in-tervention. Intraoperatively, we found Ulcer duodenal perforation and undertook the operation procedures by Roscoe Graham technique. Conclusions: At this age, it is rare, and it is difficult to detect in its early stages, because the signs and symptoms are often non-existent, non-specific, or mimic as an ulcer. The most common symptoms are early heartburn indigestion, abdominal pain or discomfort, vomiting, constipation, diarrhea or to feel of filling after a small meal, loss of appetite, weakness and fatigue. Less common symptoms are anemia and weight loss.
Vibrational Raman characterization of hard-carbon and diamond films

Amorphous 'hard carbon' and microcrystalline diamond films are being investigated and characterized using high-sensitivity and spatial-profiling Raman spectroscopy. The 'hard carbon' films have broad Raman spectra with no diamond line while higher quality diamond films show only a single sharp diamond line. Features in the Raman spectra of the amorphous 'hard carbon' films correlate with the rates of specific types of wear. Changes in the relative intensity of the Raman band near 1570 cm-1 (G-band) compared to the band near 1360 cm-1 (D-band) are related to the rate of abrasive wear. Shifts in the frequency of the G-band are related to the rate of tribochemical wear. The results are consistent with a structural model of amorphous carbon films in which small (< 20 angstrom) graphitic microcrystals comprised of sp2 bonded domains are cross-linked by sp3 carbon atoms. Profiles of Raman frequency and linewidth obtained from spatially resolved Raman spectroscopy across CVD-grown diamond thin films show that the Raman frequency and position are correlated in these films and that both change in regions of poorer film quality.
Chapter Eleven Bakuzufu : Revival Movements and Indigenous Appropriation in African Christianity

Bakuzufu is the Luganda word for being re-awakened, or renewed or even resurrected; it is a very apt description for the English word "revival". Revivals are an endemic aspect of Christianity. At several points in time, a movement would flare up as certain elements in the gospel, either its charismatic/pneumatic resource or its ethical imperative, would be emphasized enough to compel a new expression of its spirituality and structure. There would be a great excitement and popular interest beyond what may have been witnessed in years. As Efraim Anderson said about ngunza movement or revivalism in the Congo, it was a different type of conversion from the normal reception of Christianity that was "quiet, almost passive, sometimes even routine-like confession to Christianity. " In revivals, there could be "a violent expression of feelings with tears and cries, with shaking and convulsion, with a falling to the ground and even unconsciousness. " Some have drawn attention to the element of individuality in such conversion experience without ignoring the communal impact. A revival is not the mere appearance of a new version of Christianity but one that elicits massive attention and acceptance; it brings
Title Speedup techniques for text image compression with JBIG 2 Permalink

Pattern matching is the most time consuming process in text image compression with JBlG2. In this paper we propose three techniques to speed up the pattern matching process. By limiting the search range for matching symbols in the dictionaq the$rst technique saves 15% of encoding time with almost no bit rate penalty. By making early decisions about the pattern matching outcome, the second technique saves another 15% of encoding time with no coding loss. The third technique looks at enhanced prescreening using additional symbol features besides symbol size. Using certain topological features, enhanced prescreening can save up to 75% of encoding time with at most 1.6% of bit rate penalty.
Improved nutrient parameters for modeling diffuse pollution in the tropics.

Nonpoint-source (NPS) or diffuse pollution is a major environmental problem in developed countries, and modeling is an important tool used to evaluate the effectiveness of pollution control measures. The use of NPS models in the tropics usually involves the application of models developed for temperate regions with little, if any, adaptation to tropical conditions. In this article, we provide a synthesis of the literature values from studies in the tropics, using the GLEAMS model as a reference for the comparable values used in representing temperate conditions. We found that values for the carbon to nitrogen (C:N) ratio, potentially mineralizable nitrogen to total nitrogen ratio (N0/Ntotal), and base NO3-N and NH4-N concentrations representative of tropical soils were all different from the values considered appropriate for temperate soils. Relationships between phosphorus pools in tropical soils and in phosphorus sorption parameters likewise were different from those used in GLEAMS, with the exception that the GLEAMS ratio between labile and organic phosphorus in highly weathered soils was found to be comparable to data specific for tropical soils.