Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting practices for financial instruments. How far are Portuguese companies from IAS

The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39. In order to attain our objective, we drew up a list of 120 categories of inquiry and 370 possible responses that we were interested in analysing. We applied content analysis technique to 2001 listed companies’ annual reports. Our results suggest that the accounting practices for financial instruments by companies listed on the Portuguese stock exchange are very far from what IAS 32 and 39 require. This is especially observed in the measurement and recognition criteria applied to the categories of financial instruments for which the adoption of fair value is required (that is, held-for-trading and available-for-sale financial assets). In what derivative instruments are concerned, we found that the fair value measurement criterion is being adopted by a large number of derivative users. However, with respect to hedging transactions, the gap between accounting practices and the relevant accounting Standards is quite wide. A big improvement in reporting practices regarding this type of instruments will be needed. These findings throw light on the challenges of adopting IAS, particularly with respect to fair value measurement, now that 2005 is near.
Voltage stability assessment based on discrimination principle

Power system consists of many parameter and continuously changes during the operation. The measurement data can be classified base on the operation condition. This paper proposed a voltage stability assessment in real time operation using Linear Discriminant Analysis (LDA). To identified the level of voltage stability operation, Index Stability (L-Index) has been used. The index generated from numerical calculation for steady state load flow the load adding up to the maximum load operation. However, the equation for Index calculation need a huge data of entire network system but unfortunately the data collection such measurement and communication still not sufficient to meet the requirements. In other hand, recently the advanced method to collect information with high rate data in the wide area system as known as Phasor Measurement Units (PMUs) has been widely used but the disadvantage is the location of PMU placement is limited and should be optimized due to the economic reason. To distinguish the stability level in online operation related to the index stability, Linear Discriminant Analysis has been used. The input data from limited number of PMU treated as LDA input data training and grouped it based on index calculation. This study using 14 bus IEEE system to test the propose method and the result presents the performance of the method is sufficient to measured the stability criteria in real time.
Wellness at the worksite.

Prologue: A nationwide survey of worksite wellness programs in 1985, the first of its kind, found that nearly two-thirds of responding employers offered at least one health promotion activity to their workers. While worksite wellness programs hold promise to control employers' health expenditures, which often exceed several thousand dollars per employee, few corporations rely on them as a major cost containment strategy. Whether health promotion produces cost savings is the focus of the current debate. To address key issues, the Office of Disease Prevention and Health Promotion of the U.S. Department of Health and Human Services has entered into a co-operative agreement with the Washington Business Group on Health (WBGH) to develop a national worksite health promotion resource center. WBGH is consulting with employers, universities, unions, associations, and other business groups in creating the center, which is scheduled to open in September 1990. In this article, Kenneth Warner provides an overview of h.
The development of an assessment to evaluate behavioral factors associated with falling.

The purpose of this study was to report the development of the Falls Behavioral (FaB) Scale for Older People, an assessment designed to evaluate behavioral factors that could potentially protect against falling. Instrument development included content analysis, expert review, and factor analysis. Ten behavioral dimensions were identified including Cognitive Adaptations, Protective Mobility, Avoidance, Awareness, Pace, Practical Strategies, Displacing Activities, Being Observant, Changes in Level, and Getting to the Phone. The final 30-item scale had a Content Validity Index of 0.93. Test-retest reliability was ICC = 0.94 (p < .01). Construct validity was established by showing that, as expected, scale scores were positively associated with increasing age (rs = 0.46, p < .01) and negatively associated with greater physical mobility (rs = -0.68, p < .01). People who had fallen utilized safer behaviors than those who had not reported a fall (p < .05) providing a benchmark for using the scale in future studies. The FaB is an easily completed, reliable, and valid tool for determining the presence or absence of protective behaviors. It has potential to assist in goal setting for falls prevention and to evaluate behavioral outcomes of fall prevention programs.
The Role of Linguistic and Prosodic Cues on the Prediction of Self-Reported Satisfaction in Contact Centre Phone Calls

Call Centre data is typically collected by organizations and corporations in order to ensure the quality of service, supporting for example mining capabilities for monitoring customer satisfaction. In this work, we analyze the significance of various acoustic features extracted from customer-agents’ spoken interaction in predicting self-reported satisfaction by the customer. We also investigate whether speech prosodic features can deliver complementary information to speech transcriptions provided by an ASR. We explore the possibility of using a deep neural architecture to perform early feature fusion on both prosodic and linguistic information. Convolutional Neural Networks are trained on a combination of word embedding and acoustic features for the binary classification task of ”low” and ”high” satisfaction prediction. We conducted our experiments analysing real callcentre interactions of a large corporation in a Spanish spoken country. Our experiments show that linguistic features can predict self-reported satisfaction more accurately than those based on prosodic and conversational descriptors. We also find that dialog turn-level conversational features generally outperforms frame-level signal descriptors. Finally, the fusion of linguistic and prosodic features reports the best performance in our experiments, suggesting the complementarity of the information conveyed by each set of behavioral representation.
adolescents: a psychobiological perspective on internal working models

Attachment theory claims that inner working models of attach- ment substantially control behavioral and emotional regulation. There are different levels of organization of the attachment system following a develop- mental sequence from basic attachment behaviors at newborn age to a pro- cedural organization in terms of behavioral strategies at the end of the first year to a representational organization later on. Also, the organismic systems under- lying emotions and emotional regulation may occur and may be described on different organizational levels. Inner working models are seen as regulatory mechanisms for the interplay between the different organismic systems under- lying emotions and emotional regulation. This paper will concentrate on bio- behavioral organization. Combining assumptions of attachment theory with assumptions about biobehavioral function may provide the possibility of vali- dating theoretically derived interpretations of the attachment system. Including the physiological processes in addition to the psychological processes enables us to test assumptions about the function of the inner working model with respect to processes that are not accessible by verbal communication and that are not expressed through overt behavior. The paper will provide theoretical and empirical evidence for the contri- bution of the inner working model of attachment to emotional perception, emotional expression and the coherence of inter-modal organization. The empirical findings suggest that from a developmental perspective the inclusion of different levels of regulation may provide possibilities of studying continu- ity and stability of individual differences of the attachment system during the life-course both within and across levels.
LES/PDF for premixed combustion in the DNS limit

We investigated the behaviour of the composition probability density function (PDF) model equations used in a large-eddy simulation (LES) of turbulent combustion in the direct numerical simulation (DNS) limit; that is, in the limit of the LES resolution length scale Δ (and the numerical mesh spacing h) being small compared to the smallest flow length scale, so that the resolution is sufficient to perform a DNS. The correct behaviour of a PDF model in the DNS limit is that the resolved composition fields satisfy the DNS equations, and there are no residual fluctuations (i.e. the PDF is everywhere a delta function). In the DNS limit, the treatment of molecular diffusion in the PDF equations is crucial, and both the ‘random-walk’ and ‘mean-drift’ models for molecular diffusion are investigated. Two test cases are considered, both of premixed laminar flames (of thickness δL). We examine the solutions of the model PDF equations for these test cases as functions of Δ/δL and h/δL. Each of the two PDF models has advantages and disadvantages. The mean-drift model behaves correctly in the DNS limit, but it is more difficult to implement and computationally more expensive. The random-walk model does not have the correct behaviour in the DNS limit in that it produces non-zero residual fluctuations. However, if the specified mixing rate Ω normalised by the reaction timescale τc is sufficiently large (Ωτc ≳ 1), then the residual fluctuations are less than 10% and the observed flame speed and thickness are close to their laminar values. Away from the DNS limit (i.e. h/δL ≳ 1), the observed flame thickness scales with the mesh spacing h, and the flame speed scales with Ωh. For this case it is possible to construct a non-general specification of the mixing rate Ω such that the flame speed matches the laminar flame speed.
Straddling For Market Space: Transforming Estonian State-Owned Enterprises Toward A Free-Market Orientation

This paper examines the dynamics of transformation of three Estonian state-owned enterprises – Eesti Gaas, Eesti Energia and Eesti Telefon toward a free market orientation following the Estonia’s decision to separate from the USSR. The difficulties of such transformation are first examined from a theoretical perspective. It is argued that organizations attempting such transformation are likely to be stuck in a state of dynamic equilibrium between the old static mode and the emerging free-market mode until some key factor causes it to tip over into one or the other of these modes. Four major transformational challenges strategic orientation, resource and competency acquisition logic, workforce and organizational configuration are discussed by examining the dynamics of transformation of three Estonian state-owned enterprises.
Accounting for Goodwill and Incentive to Invest in Intangible Assets

I examine management’s investment decision under the traditional amortization rules for intangible assets and that under the new rules such as IAS 36, IAS 38, and SFAS 142 where costs of purchased goodwill are subject to periodic impairment tests. I find that under the amortization rules, the manager’s hurdle rate to invest in the internally generated asset (IGA) is greater than that of the shareholder. Under the impairment rules, the manager hurdle rate to invest in the IGA is even greater than that under the amortization rules. However, the manager employs another hurdle rate for a partial investment in the IGA. This is because the IGA may serve as a “cushion” and help reduce the impairment charges on the purchased goodwill. I provide the conditions under which optimal (and suboptimal) investment decisions occur. The results overall suggest that firms and standard setters consider the incentive side of the standards in addition to the valuation side which is currently the sole focus.
Likelihood Methods for Regression Models with Expensive Variables Missing by Design

In some applications involving regression the values of certain variables are missing by design for some individuals. For example, in two‐stage studies (Zhao and Lipsitz, 1992), data on “cheaper” variables are collected on a random sample of individuals in stage I, and then “expensive” variables are measured for a subsample of these in stage II. So the “expensive” variables are missing by design at stage I. Both estimating function and likelihood methods have been proposed for cases where either covariates or responses are missing. We extend the semiparametric maximum likelihood (SPML) method for missing covariate problems (e.g. Chen, 2004; Ibrahim et al., 2005; Zhang and Rockette, 2005, 2007) to deal with more general cases where covariates and/or responses are missing by design, and show that profile likelihood ratio tests and interval estimation are easily implemented. Simulation studies are provided to examine the performance of the likelihood methods and to compare their efficiencies with estimating function methods for problems involving (a) a missing covariate and (b) a missing response variable. We illustrate the ease of implementation of SPML and demonstrate its high efficiency (© 2009 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)
Revitalizing Your National Account Marketing Program

The decision to establish or retain a national account marketing program is one faced by many firms whose product or service is sold through a business‐to‐business salesforce. Unfortunately, it is often difficult to determine whether the benefits obtained from establishing and/or maintaining a national account program outweigh the costs. This audit provides a structured approach to help firms decide if a NAM program is right for their particular company. Although, because of differences between firms, it is difficult to establish absolute decision rules, the audit can help a company decide whether to establish/maintain a national account marketing program.
A Test of Biosocial Models of Adolescent Cigarette and Alcohol Involvement

The authors test biosocial models that posit interactions between biological variables (testosterone, estradiol, pubertal status, and pubertal timing) and social context variables (family, peer, school, and neighborhood) in predicting adolescent involvement with cigarettes and alcohol in a sample of 409 adolescents in Grades 6 and 8. Models including the biological and contextual variables and their interactions explain significantly more variance in adolescent cigarette and alcohol involvement than do models including only the main effects of the biological and contextual variables. Post hoc analyses of significant interactions suggest that, in most cases, moderation occurred in the hypothesized direction. Consistent with dual hazards models of adolescent antisocial behaviors, the relationships between the biological and substance use variables become positive and stronger as the context becomes more harmful. Considerations of adolescent substance use should recognize the possible role of biological variables and how their influence may vary by social context.
Notice of RetractionMobility of Cypermethrin in Soil as Affected by Copper

Pesticides and heavy metals pollution in soil environment has become a serious problem in many countries including China. Two different types of soils were used in this study to assess whether high soil copper (Cu) concentrations may affect the mobility of cypermethrin (CPM). The results show that CPM had a greater Rf values in Red soils than in Black soils.
Recommendations on Treatment of Hepatitis C 2018 q European Association for the Study of the Liver ⇑

HCV-related liver disease has advanced considerably thanks to an enhanced understanding of the pathophysiology of the disease, and because of developments in diagnostic procedures and improvements in therapy and prevention. These European Association for the Study of the Liver Recommendations on Treatment of Hepatitis C describe the optimal management of patients with acute and chronic HCV infections in 2018 and onwards. 2018 European Association for the Study of the Liver. Published by Elsevier B.V. All rights reserved.
Investigative Performers: Exploring Documentation in Art

Many students are actively involved with social networking sites; they follow friends in virtual worlds and post personal information and photographs online daily. Although they may not realize it, students are publicly “documenting” their private lives on social media to allow others to learn about them. Understanding documentation as a complex space of inquiry in art and popular culture provides exciting opportunities for the classroom. As art educators, we aim to teach our students about contemporary artmaking practices that facilitate an exploration of ourselves and others. We strive to provide learning opportunities that extend beyond the elements of art by incorporating artists who explore interdisciplinary concepts and social issues that are relevant in students’ lives.
Height and Social Adjustment: Are Extremes a Cause for Concern and Action?

Objective. Growth hormone treatment of hormone-sufficient short youths is predicated on the belief that short stature is associated with social problems with peers. This study assessed peer relations and social adjustment as a function of height in a community sample. Methods. A cross-sectional study was conducted at 1 public school district in Western New York of students of both genders who attended grades 6 to 12 (N = 956). Target groups included participants of short stature (height ≤−1.6 standard deviation, ie, ≤5th percentile for age- and gender-adjusted population norms; n = 68) and tall stature (≥1.6 standard deviation; ≥95th percentile; n = 58) and classmates of average height (between the 25th and 75th percentiles; n = 123) used for within-class comparisons. All remaining unclassified classmates (n = 704) also provided data. Self- and peer-rated assessment of social reputation and social acceptance was measured. Results. Minimal effects of height on measures of social functioning were detected despite substantial statistical power. We detected no significant relationships between height and measures of friendship, popularity, or reputation with peers. Findings did not vary by gender of participant, by peer- or self-report, or by whether data from the entire sample were used or target groups were contrasted with comparison participants. Shorter students were perceived by peers to be younger than their age. This influence was restricted to lower grades and did not have an impact on measures of social acceptance or reputation with peers. Conclusions. Extremes of stature in the general population—either short or tall—have minimal detectable impact on peer perceptions of social behavior, friendship, or acceptance. Findings are not supportive of the need to intervene a priori because of the potential risk of negative stature-related social sequelae. Furthermore, if problems with peer relationships are identified among short or tall youths, then factors other than stature should be considered as etiologically important.
Verification jig for implant-supported prostheses: A comparison of standard impressions with verification jigs made of different materials.

STATEMENT OF PROBLEM Implant verification jigs are routinely used during the fabrication of implant-supported prostheses. The dimensional accuracy of these jigs is unknown. PURPOSE The purposes of this study were to (1) compare the dimensional accuracy of verification jigs with that of conventional impression procedures and (2) measure the dimensional accuracy of 3 resin materials used to fabricate verification jigs. MATERIALS AND METHODS Thirty verification jigs and 20 impressions were made of 3 externally hexed Steri-Oss implants in a master stone base according to the following groups (n = 10 per group): (Group 1) Jig: GC pattern resin; (Group 2) Jig: Duralay resin; (Group 3) Jig: Triad gel resin; (Group 4) Impression: closed-tray impression copings; and (Group 5) Impression: open-tray impression copings. A stone base was fabricated for each experimental jig and impression. Master stone base and experimental stone bases were measured with the following methods: X and Y coordinates of each implant center were obtained with a traveling microscope by averaging the X and Y coordinates of the implant external hex corners. The origins of the coordinates during measurement of each base were arbitrary. Distances between implant center points were calculated by use of the Pythagorean theorem. Vertical measurements (Z-plane) were obtained with a digital caliper at the 2 terminal-implant locations. Interimplant distances and vertical measurements were subtracted from those of the master base, and the resultant distortion values were analyzed with analysis of variance and Tukey Studentized range tests. Statistical significance was set at P<. 05. RESULTS Verification jigs were not significantly more accurate than standard impression procedures. Open-tray impressions showed a significantly greater vertical distortion (Z-R location: 262 +/- 158 microm; P=.0001; Z-L location 333 +/- 189; P=.0001) compared with the other groups. Triad gel jigs showed a significantly greater distortion in one interimplant distance (C-L) than closed-tray impressions (P=.04), whereas Duralay jigs exhibited significant greater distortion than closed-tray and open-tray impressions in the interimplant distance R-C (P=.006). Although not significantly different from other groups, the closed-tray group showed the lowest mean distortion values in all measurements. CONCLUSION Within the limitations of this study, the accuracy provided by verification jigs was not significantly superior to standard impression procedures. The results suggest that jig fabrication does not improve the dimensional accuracy of stone casts. Open-tray impressions showed a significantly greater inaccuracy in the vertical plane.
ABC/ABM – activity‐based costing and activity‐based management

Purpose – There is the potential to improve the competitive performance of small to medium‐sized companies (SMEs) particularly in the UK clothing and textile industry, a sector of the economy that has had little exposure to activity‐based costing and activity‐based management (ABC/ABM). Design/methodology/approach – A review of the current literature relating to ABC/ABM was made, with reference to its poor take up amongst SMEs and those in the clothing and textile manufacturing sector particularly. A case study was undertaken to test the theories and assumptions in the context of SMEs in the clothing and textile industry.Findings – The case study showed that there are opportunities to improve the profitability of SMEs if the findings were transposed to other similar businesses willing to invest the time and effort into setting up an ABC/ABM system.Research limitations/implications – There is the opportunity for further research in other areas of business activity in the fashion industry.Practical implicati.