Miracle-dz/UniFAR-FTUs huggingface dataset:
Institutional entrepreneurship and field dynamics in the movement towards financial shared service centres and beyond

Purpose: To develop a theoretical framework for understanding the drivers and mechanisms of change (change process) towards and beyond financial shared service centres (FSSCs). Design / Methodology / Approach: The paper reviews extant accounting and control literature which draws upon new institutional theories. Moreover, informed by institutional theory it develops a framework for analyzing the movement towards financial shared service centres and beyond. Findings: A model for the understanding of changes towards innovative organizational designs. The model takes the multi-level design and social construction of innovations into account. Originality / Value: This framework contributes to the extant research in changes in management accounting and control drawing upon institutional perspectives. It draws attention towards the process of design (at an organizational level) and construction (at a field level) of accounting innovations.
Tissue segmentation Techniques of brain MR Images : A Review

Medical image segmentation is a key step and a preliminary stage in computer aided. The success of medical image analysis depends heavily on accurate image segmentation algorithms, so an accurate segmentation of medical images is primary in radiotherapy planning, clinical diagnosis and treatment planning. Therefore, it is a challenge and an unsolved problem. For this reason, medical image segmentation continues to be a complex and a challenging problem. A different assumption about the nature of analyzed images leads to the use of different algorithms. In this paper medical image segmentation techniques are divided into threshold-based, edge-based, region-based, and clustering and hybrid. Compare between FCM, KFCM, gets results with different noise level and different intensity non-uniformity (INU). Keywords— INU, medical image segmentation, MRI.
J ul 2 00 3 PP-wave GS superstring , polygon divergent structure and conformal field theory

Abstract In the semi-light cone gauge gab = e δab, γ̄ +θ = 0, we evaluate the φ-dependent effective action for the pp-wave Green-Schwarz (GS) superstring in both harmonic and group coordinates. When we compute the fermionic φ-dependent effective action in harmonic coordinates, we find a new triangular one-loop Feynman diagram. We show that the bosonic φ-dependent effective action cancels with the fermionic one, indicating that the pp-wave GS superstring is a conformal field theory. We introduce the group coordinates preserving SO(4) × SO(4) and conformal symmetry. Group coordinates are interesting because vertex operators take simple forms in them. The new feature in group coordinates is that there are logarithmic divergences from n-gons, so that the divergent structure is more complicated than in harmonic coordinates. After summing over all contributions from n-gons, we show that in group coordinates, the GS superstring on pp-wave RR background is still a conformal field theory.
AFTERGLOW OBSERVATIONS OF FERMI LARGE AREA TELESCOPE GAMMA-RAY BURSTS AND THE EMERGING CLASS OF HYPER-ENERGETIC EVENTS

We present broadband (radio, optical, and X-ray) light curves and spectra of the afterglows of four long-duration gamma-ray bursts (GRBs; GRBs 090323, 090328, 090902B, and 090926A) detected by the Gamma-Ray Burst Monitor and Large Area Telescope (LAT) instruments on the Fermi satellite. With its wide spectral bandpass, extending to GeV energies, Fermi is sensitive to GRBs with very large isotropic energy releases (1054 erg). Although rare, these events are particularly important for testing GRB central-engine models. When combined with spectroscopic redshifts, our afterglow data for these four events are able to constrain jet collimation angles, the density structure of the circumburst medium, and both the true radiated energy release and the kinetic energy of the outflows. In agreement with our earlier work, we find that the relativistic energy budget of at least one of these events (GRB 090926A) exceeds the canonical value of 1051 erg by an order of magnitude. Such energies pose a severe challenge for models in which the GRB is powered by a magnetar or a neutrino-driven collapsar, but remain compatible with theoretical expectations for magnetohydrodynamical collapsar models (e.g., the Blandford–Znajek mechanism). Our jet opening angles (θ) are similar to those found for pre-Fermi GRBs, but the large initial Lorentz factors (Γ0) inferred from the detection of GeV photons imply θΓ0 ≈ 70–90, values which are above those predicted in magnetohydrodynamic models of jet acceleration. Finally, we find that these Fermi-LAT events preferentially occur in a low-density circumburst environment, and we speculate that this might result from the lower mass-loss rates of their lower-metallicity progenitor stars. Future studies of Fermi-LAT afterglows at radio wavelengths with the order-of-magnitude improvement in sensitivity offered by the Extended Very Large Array should definitively establish the relativistic energy budgets of these events.
Un porcin dans un environnement sain ou comment la programmation mathématique permettrait aux porcs de ne pas trop faire sentir leur présence

Le problème de pollution des cours d’eau par l’industrie porcine est un problème fortement médiatisé. Dans cet exposé il sera question de formulation de diètes animales qui tienne compte de considérations environnementales : la pollution par l’azote et le phosphore. Dans un premier temps nous rappelons le modèle classique de formulation d’une diète. Ensuite nous montrons comment il est possible de quantifier les rejets d’azote et de phosphore associés à une diète. Nous sommes alors amenés à considérer des problèmes de programmation linéaire à deux ou à trois critères. Quelques éléments de la programmation linéaire multicritère seront présentés. Finalement nous ferons une analyse de notre problème réel et en tirerons quelques conclusions.
Die Förderung der Leberproliferation durchtherapeutische Applikation von CD133-positiveKnochenmarkstammzellen vor erweiterterLeberresektion

Die Leber hat eine ausgeprägte Regenerationskapazität, um auf biochemische zelluläre Schädigung oder zellulären Verlust, beispielsweise nach chirurgischer Resektion, zu reagieren. Diese organisierte Leberregeneration schließt einschneidende Änderungen bezüglich der hepatischen, morphologischen Struktur, Genexpression und dem Spektrum an Mediatoren wie Zytokinen, Wachstumsfaktoren, Hormonen und deren Produktion mit ein.1 Es gibt verschiedene experimentelle Modelle der Leberschädigung, in denen spezifische an der Regeneration beteiligte Zellpopulationen aktiviert oder vermehrt werden.2 Die drei potentiell in der Unterstützung der Regeneration nach Leberschädigung involvierten Zellpopulationen sind: 1. reife Hepatozyten, 2. intrahepatische (Leber-)Progenitorzellen (LPC) und 3. extrahepatische Leber-Stammzellen, welche unter anderem von zirkulierenden Hämatopoetischen Stammzellen (HSC) oder Knochenmarkstammzellen (KMSZ) herrühren. Welche spezifischen Zelltypen involviert sind und welche biochemischen Abläufe relevant sind, ist jedoch immer noch wenig untersucht. Verschiedenste Zelltypen werden für das selbsterhaltende und regenerierende Potential als verantwortlich diskutiert. Hierzu gehören Hepatozyten an sich, welche einige Voraussetzungen des Selbsterhaltes mit sich bringen, zu denen die unlimitierte Proliferationskapazität gehört. Diese in der ruhenden Leber hoch differenzierten Zellen spielen eine große Rolle im Rahmen der Leberregeneration, insbesondere auch im chirurgischen Kontext. Neben diesen differenzierten und reifen Hepatozyten scheint die Leber bestimmte separate lokale Stammzellkompartimente innezuhaben. So werden unterschiedliche Zelltypen in potentiellen hepatischen Stammzellnischen postuliert: Der Kanal von Hering, welcher sich um den proximalen Gallenwegsbaum anordnet, intralobuläre Gallenwege, periductuläre mononukleäre Zellen, peribiläre Hepatozyten und hepatische Sternzellen, welche im Dissé’schen Raum lokalisiert sind.3
Ranks of quantum states with prescribed reduced states

Let ${\cal M}_n$ be the set of $n\times n$ complex matrices. In this note we determine all the possible ranks of a bipartite states in ${\cal M}_m\otimes {\cal M}_n$ with prescribed reduced states in the two subsystems. The results are used to determine the Choi rank of quantum channels $\Phi: {\cal M}_m \rightarrow {\cal M}_n$ sending $I/m$ to a specific state $\sigma_2 \in {\cal M}_n$.
Some aspects of labour costs and earnings: 1974 and 1975

Since 1975 the Central Statistics Office has conducted two special surveys concerned with total labour costs — one covering certain parts of the services sector and the other covering the industrial sector. A further survey concerning the earnings of individual workers was also conducted in the same parts of the services sector. These surveys have been taken in compliance with EEC Regulations and fall in the pattern of regular such inquiries carried out on a three year frequency in the EEC since 1966. The Labour Costs surveys are concerned with annual details of all costs specifically associated with labour e.g. those costs normally considered as fringe benefits or social security costs in addition to wages and salaries as well as training costs. The first related to costs in 1974 for Retail and Wholesale distribution, Banks and other Credit enterprises and Insurance Companies while the second related to costs in 1975 for the industrial sector. The individual earnings survey which was conducted in association with the 1974 "Costs" survey in the services sectors was concerned with earnings and other characteristics of a sample of individual employees within the firms covered. This "Structure of Earnings" survey, to give it its EEC title, related earnings of sample employees in October 1974 to such factors as age, sex, length of service and occupational status. The number of enterprises covered in the services sector was just over 1,000, i.e. over 500 in Wholesale, over 400 in Retail, about 50 Credit enterprises and 30 Insurance companies. In the industrial sector about 2,300 establishments were covered. The Statistical Office of the European Communities issues the results of these surveys in a series of publications which include data for the nine Member States. The intention of the present paper is to bring together some of the results of the various Irish surveys and, it is hoped, to highlight and discuss some of their more interesting aspects. Regular labour costs or earnings data are not compiled in detail for the services sector and while the regular industrial inquiries provide a great deal of information on earnings, the present surveys focus on total labour costs and their structure and variability by activity and by size. A brief word on terminology. The term "enterprise" is used extensively throughout the paper to denote a business with all its branches (strictly defined as having a common ownership with a separate balance sheet). An "establishment" on the other hand is taken to mean a local unit engaged principally in a single economic activity. Furthermore to avoid confusion in the use of the (statistically) overworked word "distribution" we shall refer simply to "Retail and Wholesale" or to the "distributive sectors".
Surface Nonuniformities in Waterborne Coatings due to Evaporative Mechanisms

A model is developed for predicting the long range length scale of film thickness nonuniformities in drying latex paint films. After applying the lubrication approximation to the model equations, spatially independent base state solutions are found. These equations are solved numerically and a linear stability analysis of these base state solutions is conducted. In this case, the base state solution of the height represents a uniformly drying latex paint film with respect to time. The stability of the film is dependent on temperature, latex particle volume fraction, surface surfactant density, bulk surfactant density, and several material and environmental factors. Evaporation, slow and equal surfactant kinetics, low initial surface tension, substrate permeability and high initial latex particle volume fractions are identified as destabilizing mechanisms while fast surfactant kinetics, high initial surface tension and viscosity are identified as stabilizing mechanisms.
1 Presence of virulence markers on clinical and environmental isolates of Aeromonas

We have investigated the presence of four virulence genes, i.e. alt, ast, aerolysin/hemolysin and lafA in 32 isolates of A. jandaei from clinical, environmental and animal origins. The lafA gene was the most widely distributed (61.5% of the isolates), followed by the aerolysin/hemolysin (42.3%), alt (11.5%) and ast (3.8%) genes. Only one human diarrhoeal isolate presented the ast gene in combination with alt and lafA. Simultaneous presence of the lafA gene and aerolysin/hemolysin was observed in 34.7% of the isolates regardless of their origin. A total of 72.2% of the clinical isolates presented any of the studied virulence genes, while only 40% of the environmental isolates did. Since 18 of the 32 isolates were obtained from different authors, all the isolates were typed with the PCR amplification of the enterobacterial repetitive intergenic consensus (ERIC) obtaining specific profiles for only 26 isolates. This indicated that the rest were duplicates. 1.Introduction The genus Aeromonas includes 15 species (Figueras et al., 2000b; Pidiyar et al., 2002), A. veronii bt sobria, A. caviae and A. hydrophila being the most prevalent in clinical samples, although other species such as A. jandaei are also isolated (Carnahan et al., 1991; Joseph et al., 1991; Gonzalez et al., 2001; Overman et al., 1999; Figueras et al., 2000a; Carson et al., 2001; Janda & Abbott, 1998; Valera & Esteve, 2002; Sarma, 2002). The incidence of A. jandaei in our studies using genetic identification methods was 2.6% of intestinal and 5.6% of extraintestinal isolates (unpublished data). This species has caused septicemia and intestinal diseases in humans (Janda & Abbott, 1998) and has showed more resistance to antibiotics than other clinical species such as A. schubertii, A. trota and A. veronii biotype veronii (Overman et al., 1999).
Rare accessory slip of the deltoid muscle conjoined with teres minor

Routine dissection of a 69-year-old American Caucasian female revealed a unique accessory slip of the deltoid muscle which was conjoined with the proximal portion of teres minor. The variant muscle bundle was united with the distal portion of the deltoid, but deviated superomedially and fused with the origin of teres minor. This discovery possesses clinical relevance with respect to surgical repair of shoulder pathology or trauma. Shoulder injuries and their respective repairs are very common. Therefore, consideration of this variant is necessary for the correct diagnosis and treatment of massive trauma or other shoulder pathology that is refractory to standard treatments.
Anatomical , histological and histochemical adaptations of the avian alimentary canal to their food habits : I-Coturnix coturnix

The present work is the first in a series of studies aiming at establishing a connection between the food habits of aves and the anatomical, histological and histochemical structures of their alimentary canal. In this study the gross anatomy, histology and histochemistry of the alimentary canal of common quail, Coturnix coturnix, a granivorous bird, have been investigated. This study revealed that, the oesophagus is not ably long with a well developed crop; thus stomach is differentiated into a glandular proventriculus and a muscular ventritculus or gizzard. The gizzard is much more developed having a thick hard cuticle, its wall consists of two strong smooth muscles, the small intestine is divided into duodenum, jejunum and ileum and the transition from the jejunum to ileum is indicated by the vitelline (Meckel's) diverticulum, and the ileum was the longest part of the small intestine. The large intestine consists of paired well developed caeca and a short rectum. The present histological studies revealed that the alimentary tract showed the usual four laminae: serosa, musculosa, submucosa and mucosa. The oesophageal mucosa of the quail was thrown into numerous longitudinal folds. The mucosa of oesophagus is lined with stratified squamous epithelium. The proventricular glands are simple tubular to simple branched tubular glands. The mucosal surface of the ventriculus is indented by deep, broad crypts into which simple to branched tubular gastric glands open. A thick gastric keratinoid material covers the mucosa of the ventriculus. The intestinal mucosa is thrown into intestinal villi which show a marked variation in density, shape and size in the different regions of the intestine. The goblet cells gradually increase in frequency from the duodenum to the rectum. Also, the histochemical study revealed the existence of a high amount of mucopolysaccharides in the oesophageal glands, PAS and Alcian blue positive mucin granules as well (neutral and acid mucin, respectively). The ventriculus mucosa is covered by a thick keratinized laminated layer of koilin membrane which is formed of proteinous material similar to keratin and stained positive for PAS and Alcian blue indicating the presence of neutral and acid mucin within its contents. The proventriculus mucosa shows folds lined by simple columnar cells containing PAS and Alcian blue positive mucin granules. The goblet cells and crypts of Lieberkühn have acid and neutral mucopolysaccharide secretions and the luminal surface of the columnar cells and the lamina propria of the intestine contains proteins. [Mostafa Zaher, Abdel-Wahab El-Ghareeb, Hamida Hamdi and Fathia Abu Amod. Anatomical, histological and histochemical adaptations of the avian alimentary canal to their food habits: I-Coturnix coturnix. Life Sci J 2012; 9(3):253-275]. (ISSN: 1097-8135). http://www.lifesciencesite. com. 37
Charter Schools and Mathematics Achievement in the State of Georgia

This study uses hierarchical linear modeling (HLM) and factorial analysis of covariance (ANCOVA) to investigate the relationship between a school’s charter status and Math achievement. After accounting for school gender and ethnicity effects, charter school status is associated with Math achievement. Specifically, the initial status of Math achievement varies depending on ethnicity and gender, but the growth rate does not. Furthermore, district characteristics help to explain the charter school effect on Math achievement. Charter schools outperform traditional public schools when they receive an average amount of instructional funds. To this end, the charter gap in Math achievement decreases over time in districts that spend on instruction and have a substantial amount of minorities. When compared to traditional public schools with similar characteristics, charter schools with high percentages of Black students and/or low percentages of females outperformed their matched traditional public school counterparts.
Effects of lead pollution in SY River on children's intelligence

To investigate the influence of lead pollution in SY River on children's intelligence and provide a scientific data for governance of the SY River and protection of the residents, especially children. The polluted area and control area were selected randomly from less than 5 km and more than 20 km away from the SY river basin, respectively. Concentrations of lead in the river water, drinking water, soil, grain and vegetables were measured by atomic absorption spectrophotometer (flame technique). There were 154 children, aged from 8 to 13, were recruited from two areas. Combined Raven's Test (CRT) was used to measure the intelligence of the children. The concentration of lead in SY River was exceeding the standards of surface water quality. Compared to the control area, the concentrations of lead were significantly higher in the polluted area among drinking water, soil and vegetables (P<0.05). Blood lead levels were significantly higher in children who were living in polluted area than those living in control area (P<0.05). Similarly, children who were living in polluted area had significantly lower IQ than those living in control area (P<0.05). After controlling for confounders, an inverse association was observed between blood lead concentration and IQ scores (β=-0.293, P<0.05). These data suggested that the lead pollution in SY River were still serious and had entered the body by soil, drinking water and vegetables. Finally, our study suggested that environmental lead exposure had affected the children's intelligence to a certain extent. (Tang CY, Li AQ, Huang H, et al. Effects of lead pollution in SY River on children's intelligence. Life Sci J 2012;9(3):458-464) (ISSN:1097-8135). http://www.lifesciencesite. com . 65
Cenozoic climate changes: A review based on time series analysis of marine benthic δ18O records

The climate during the Cenozoic era changed in several steps from ice‐free poles and warm conditions to ice‐covered poles and cold conditions. Since the 1950s, a body of information on ice volume and temperature changes has been built up predominantly on the basis of measurements of the oxygen isotopic composition of shells of benthic foraminifera collected from marine sediment cores. The statistical methodology of time series analysis has also evolved, allowing more information to be extracted from these records. Here we provide a comprehensive view of Cenozoic climate evolution by means of a coherent and systematic application of time series analytical tools to each record from a compilation spanning the interval from 4 to 61 Myr ago. We quantitatively describe several prominent features of the oxygen isotope record, taking into account the various sources of uncertainty (including measurement, proxy noise, and dating errors). The estimated transition times and amplitudes allow us to assess causal climatological‐tectonic influences on the following known features of the Cenozoic oxygen isotopic record: Paleocene‐Eocene Thermal Maximum, Eocene‐Oligocene Transition, Oligocene‐Miocene Boundary, and the Middle Miocene Climate Optimum. We further describe and causally interpret the following features: Paleocene‐Eocene warming trend, the two‐step, long‐term Eocene cooling, and the changes within the most recent interval (Miocene‐Pliocene). We review the scope and methods of constructing Cenozoic stacks of benthic oxygen isotope records and present two new latitudinal stacks, which capture besides global ice volume also bottom water temperatures at low (less than 30°) and high latitudes. This review concludes with an identification of future directions for data collection, statistical method development, and climate modeling.
Preliminary archaeoentomological analyses of permafrost-preserved cultural layers from the pre-contact Yup'ik Eskimo site of Nunalleq, Alaska: Implications, potential and methodological considerations

Abstract At Nunalleq, a pre-contact Yup'ik Eskimo village site in Alaska (14th–17th century AD), abundant insect remains from highly organic substrates preserved within permafrost offer a unique opportunity to investigate past ecological and living conditions. This paper presents the preliminary results obtained from the analysis of two samples collected from floor layers in sod houses. The numerous and diverse insect remains highlight the exciting potential of archaeoentomology for reconstructing past ecological conditions, resource exploitation and the use of space at northern hunter–gatherer sites and have permitted the development of a strategy for the future collection of archaeoentomological data at permafrost-preserved sites in Alaska and elsewhere.
Análisis del efecto entalla en caliza oolítica

Los autores de este trabajo desean agradecer al Ministerio de Economia y Competitividad del Gobierno de Espana la financiacion del proyecto MAT2010-15721, (subprograma MAT): “Analisis de Integridad Estructural en Defectos Tipo Entalla”, de cuyos resultados se deriva este articulo.