Miracle-dz/UniFAR-FTUs huggingface dataset:
The disappearing returns Why dividend imputation

For example, consider a company with a before-tax profit of $100. If the corporate tax rate is 36% the company is liable for $36 corporate tax. If all earnings after tax (ie, $64) are fully distributed as dividends, then to an Australian resident individual shareholder, the taxable income is $100, comprising the cash dividend ($64) and the value of imputation credits ($36). In effect, the corporate tax paid by the company can be used to offset the resident shareholder’s personal tax liability. Thus, tax paid at the corporate level is essentially a withholding tax on account of personal tax.
Relay-Based Network Deployment Concepts for Downloading Data on Move

This paper provides a mathematical framework related to deployment of relay-based network while the user on move. Two basic scenarios, drive-through, and walk-through are used to describe the user mobility in relay-based cellular network. In multi-hop communication, the performance of relay-based network depends on the link budget evaluation for access link as well as relay link. In this work, both the access link and relay link has been charecterized by throughput-distance relationship model. These two throughput-distance relationship models have been utilized to develop combined throughput-distance model. Finally utilizing the combined throughput-distance model, the performance of relay enhanced cell has been carried out. In performance evaluation of relay based network, both average throughput and aggregated throughput have been presented as performance metrics and numerical results are compared in case of single-hop, multi-hop and combined coverage scenario. Finally, we have shown how to select the coverage range and where to position the relay to meet the certain service demand while a mobile user traversing the coverage of relay based network at different velocities.
CMOS RF Quadrature Voltage-Controlled Oscillator Design : a Current-mode Approach

Abstract. The paper presents a new method to realize quadrature oscillators (QO) for the radio frequency (RF) applications. The current-mode circuits which have been developed for decades are mature to be used in designing oscillators. However, as the frequency of the current-mode oscillators is very low (less than 10MHz), they do not meet the demands of the modern communication systems. An attempt is being made to use the current-mode method in designing the RF QOs as the current-mode theory developed for designing the lowfrequency oscillators can be efficiently used in designing the RF QOs. A quadrature ring voltage-controlled oscillator (QRVCO) using the classical current-mode block called the current conveyor II (CCII) is designed to explain the convenience of using the current-mode method in the RF oscillator design.
Building a Portuguese oenological dictionary: from corpus to terminology via co-occurrence networks

This paper focuses on the elaboration of a dictionary of terms in the Portuguese language which describe the wine-tasting experience. We present a corpus-based analysis aimed at designing an electronic dictionary: on the basis of a compilation of approximately 21,000 wine descriptions downloaded from a dozen Portuguese websites, we estimated both by frequency analysis and lexicographical study which terms were recurrent, relevant and representative of the “hard to put into words” occupation that is oenology. From the results thus obtained, a list was made of words that describe the sensory analysis in its three main aspects: visual, olfactive and gustatory. An exhaustive co-occurrence analysis then identified those terms which contribute most to structuring the text by way of their tendency to attract other words against statistical odds. When displayed in a co-occurrence network, these anchors emerge from the mesh as the foundational lexicon for wine tasting, and can be evaluated as prime candidates for a distributional thesaurus.
PROTECTION IN WEB APPLICATIONS BY USING TRIPLE IDS

Web services and applications have increased over the past few years. Recently, the web applications are using multi tier design. The front end include web server which can used to process the request and gives that output to back end. An attention of hackers has been focus from attacking the front end and to taint the back-end database system. We present Triple guard system that models the network behaviour of user sessions across both the front-end web server and the back end database and also provides confidential service. By using Triple IDS, we able to ferret out attacks and free from traffic that occur in web application.
Parallelogram linkage leg structure for stabilized walking gaits in humanoid robot

Article history: Received 28 September 2017 Received in revised form 17 October 2017 Accepted 21 October 2017 Available online 8 November 2017 The utilization of parallelogram structure in a small-sized humanoid robot consists of two parallel platforms that are linked serially in each leg. The thigh and shank of each leg consists of two servomotors as actuator and linked in parallel platform. By using parallel mechanism in leg structure, foot sole surface is always parallel to the walking surface at any point. Even it looks unnatural to human-like walking motion, the expected result is the robot can maintain it posture while walking and at the point foot sole touch the walking surface, unnecessary vibrates can be modulated at the certain level to remain its balance. The effectiveness and the performance of the proposed parallel platforms are experimented by using zero moment point (ZMP) method by taking various scenario data from pressure sensors attached at the footsole. Planned walking gait is introduced to be identical in terms of foot steps length and width of each leg swing. As the results, in terms of load in each actuator, required torque at servomotors can be reduced because two servomotors are used simultaneously in one parallel system. Stable walking gait can be predicted as the quantity of error falls within the error ranges from the published walking gait patterns.
COMBINATION OF INTERSECTION-AND SWEPT-BASED METHODS FOR SINGLE-MATERIAL REMAP

In general, two approaches for function remapping exist. The first natural method is based on the construction of the intersections between each new cell with the cells belonging to the neighborhood of the same cell in the old mesh [3, 8]. The mass fluxes are then computed by integrating the reconstructed density function over these intersections. This method is very intuitive but has one big disadvantage – constructing the intersections can be computationally very expensive, especially when robustness is required. People often employ an alternative cheaper approach based on the swept regions, which are defined by the motion of the mesh edges during the rezoning step [2, 3, 8, 7]. The mass fluxes are then approximated by integrals over these regions. This method does not require any intersections and in practice, it shows similar properties as the intersection-based method – conservation, consistency, and second order of accuracy.
Inhibition of Nitrification in Soil Under Pastures in Western Australia

Nitrification processes can play a key role in the functioning of Western Australia natural ecosystems. It is directly involved in plant nitrogen losses through leaching and denitrification. Suppression of this process by pastures is poorly understood. The research was conducted on the deep-sand at Mingenew in the Northern Agricultural Region, WA. Nitrification rate was determined under annual, perennial pastures and tagasaste fodders grown in situ. Nitrification and inhibition rates were calculated based-on measurements of NH4-N, NO3-N over a period of 6 months. Under natural conditions (control) the nitrification rates of ammonium-N (NH4-N) were rapid from 80 to 97% during the season. Nitrification rates under annuals, perennial pastures and tagasaste plants were 35 to 80%, 58 to 58%, and 30 to 75% respectively. It was found that there is a high negative correlation (R2= -0.84) between biomass and nitrification rate, and a high positive correlation between biomass and inhibition rate (0.74). Such results suggest that pastures species can have important consequences for nitrogen cycling at the permanent growth and population density. 2012 pp.351-356 Vol. 11 ISSN: 0972-6268 No. 3 Nature Environment and Pollution Technology An International Quarterly Scientific Journal Original Research Paper
Validating crowdsourced bicycling mobility data for supporting city planning

Abstract Crowdsourced data hold great potential in creating metrics which can support city planning. Devices such as smartphones, with their sensor capabilities including GPS can be used to capture a wealth of mobility data at the scale of individual trips. However, the use of crowdsourced data for city planning is still hindered by doubts about their accuracy, objectivity and representativeness. This study proposes a validation process with five criteria – geographic coverage, origin-destination match, demographic match, distance–duration distributions, and route match – to assess different representativeness aspects of mobility data. The validation process is demonstrated using a crowdsourced data on bicycling in Sydney, Australia, compared with Census Journey to Work data. Results indicate a good overall fit of the sample against the population, but variations across the five criteria. Implications of these variations on the suitable uses for the crowdsourced data are discussed, and current limitations of the proposed approach are identified.
2 Hyperpfaffians and Grassmann variables 2 . 1 Combinatorial definition

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. Hyperpfaffians Ammar Aboud, Jean-Gabriel Luque
FDTD Analysis of Dosimetry in Human Head Model for a Helical Antenna Portable Telephone

This paper presents a dosimetric analysis in an anatomically realistic human head model for a helical antenna portable telephone by using the finite-difference time-domain (FDTD) method. The head model, developed from magnetic resonance imaging (MRI) data of a Japanese adult head, consists of 530 thousand voxels, of 2 mm dimensions, segmented into 15 tissue types. The helical antenna was modeled as a stack of dipoles and loops with an adequate relative weight, whose validity was confirmed by comparing the calculated near magnetic fields with published measured data. SARs are given both for the spatial peak value in the whole head and the averages in various major organs. key words: electromagnetic dosimetry, helical antenna,
Current status and recent achievements in the fi eld of horticulture with the use of light-emitting diodes ( LEDs )

Light-emitting diode (LED) technology has rapidly advanced the past years and it is nowadays irrevocably linked with controlled-environment agriculture (CEA). We provide here an amalgamation of the recent research achievements in the horticulture and floriculture industry, ranging from greenhouse applications to climate rooms and vertical farming. We hope this overview bestows ample examples for researchers and growers in the selection of the appropriate LED light solution for amending crop yield, phytochemical content, nutritional value, flowering control, transplant success, pre-harvest and postharvest product quality, and production of regeneration material. We leave the reader with some future prospects and directions that need to be taken into account in this ever-growing field.
Reducing the Complexity of Interactive Variable Modeling in Business Simulations through Interpolation

This paper, which is prepared in response to a question raised by Steven Gold concerning use of the interpolation approach in modeling, describes how the interpolation approach achieves interaction among variables in a simulation. The theory underlying use of the approach is presented and a five-step algorithm is suggested for implementation. Application of the approach to nonmultiplicative models is also addressed. The paper concludes that based on the principle of creating interpolation arrays in terms of percentages, and given a starting base quantity, the interpolation methodology can effectively emulate the interaction of any type of equation that contains multiple interacting variables.
8 . 3 VERIFICATION OF MESOSCALE FEATURES IN NWP MODELS

The primary goal of forecast verification is to answer the question: “how good is this forecast? ” or “how good is this set of forecasts? ” As is the case for most deceptively simple questions, a simple answer is usually not sufficient. In particular, some of the practical difficulties associated with verifying forecasts from mesoor smaller-scale models have not yet been satisfactorily resolved. As computing power increases, operational weather forecasting centers obtain the capability to run numerical models that contain increasingly higher resolution. Since the amplitude of forecast features (e.g., precipitation maxima) from these models tends to increase as the horizontal grid spacing decreases, relatively small errors in space can cause very large differences between forecast and observed values at a specific location. As a result, statistical measures of performance obtained by traditional verification approaches will look poor when forecast and observed fields containing small-scale, high-amplitude features are compared. This is perhaps best illustrated by an example.
A new species of small black disc fungi , Smardaea australis ( Pezizales , Pyronemataceae ) , is described from Australia

A new species, Smardaea australis P.S. Catches. & D.E. A.Catches. (Ascomycota, Pezizales, Pyronemataceae) is described and illustrated. This is the first record of the genus in Australia. The phylogeny of Smardaea and Marcelleina, genera of violaceous-black discomycetes having similar morphological traits, is discussed.
A Two-Stage Chance-Constrained Mean-Risk Stochastic Programming Model for Single-Machine Scheduling Manuscript Draft – Not to be shared Kerem Bülbül

The traditional single-machine literature assumes that parameters/data including the processing times are known with certainty at the time of decision making and most of the classical stochastic scheduling studies focus on analyzing the expected performance by assuming that the uncertain parameters follow specific distributions. In this study, we consider single-machine scheduling problems in the presence of uncertain parameters, and introduce a new class of risk-averse stochastic programming models. In particular, we develop a chance-constrained two-stage stochastic programming model; it features a mean-risk objective, where the conditional value-at-risk (CVaR) is specified as the risk measure, and a joint probabilistic constraint is enforced on the feasibility of the second-stage problem corresponding to the optimal timing problem. To solve this computationally challenging scenario-based optimization model, we devise an exact Benders decomposition-based branch-and-cut algorithm. We present an extensive computational study to demonstrate the value of the proposed model and the computational effectiveness of the solution algorithm.
Sonority ' s Effect as a Surface Cue on lexical Speech Perception in Children with Cochlear Implants vs Normal Hearing in the Greek Language ( Pilot Study )

Sonority (or vowel-likeness) is a scalar phonological/ phonetic aspect. Phonologically, it refers to the loudness or relative perceptual prominence of a particular segment compared to other sounds of the same length, stress, and pitch (2, 3). Phonetically, sonority is related to the degree of stricture (articulatory opening) of the vocal tract during the segment’s production (4). The more open the vocal tract is, the more sonorous the segment; accordingly, vowels are considered to be the most sonorous sounds. Further, voiced sounds are considered to be more sonorous than voiceless sounds (4).
CAPILLARY ELECTROPHORESIS IN THE ANALYSIS OF HYPOLIPIDEMIC AGENTS

Hypolipidemic agents are a diverse group of pharmaceutical substances used in the treatment of high levels of lipids and lipoproteins in the blood, used currently for the prevention of cardiovascular diseases. Capillary electrophoresis is a relatively new separation technique which is gaining more and more momentum in the analysis of pharmaceutical substances, including hypolipidemic agents like statins and fibrates. This review presents the applicability of different capillary electrophoresis techniques in the analysis of certain hypolipidemic agents.
The Grain refinement of Aluminum alloys in Friction Stir Processing : A Review

Most of the industrial applications based upon the surface properties. Aluminum and its alloys are mostly used in the surface application industries due to their excellent mechanical and corrosive properties. However, it exhibits in poor tribological properties. To enhance the mechanical and wear properties of the material grain refinement mechanism is to be incorporated. To improve the surface properties of the material the Friction stir Processing (FSP) Technique is mostly used nowadays. FSP plays an important role in modifying the surface in an efficient, environmentally friendly and economical manner. This review article describes the current status of the FSP Technology in grain refinement of Aluminum alloys.
Regional strategic networks-the impact of initial conditions and activities on outcomes

Establishment of networks including the academy, bu siness actors, and local government representatives has become a prevalient internation al, national, and sub-national strategy for supporting business competitiveness and regional de velopment. This paper aims at developing our knowledge of the impact of initial conditions and n etwork activities on RSN management and outcomes. It is shown that “organic” relationships , regarded as important by the actors themselves, may develop even in “created” settings and that RSN initiatives thus will change the business network. The results are, however, not directed, no r forseen. They develop as a result of the provision of opportunities for interaction and the m mbers’ own decisions to act on opportunities they come to recognize. The outcomes are thus “orga nic” but the probability that relationships will develop between actors in a particular region is in creased by means of RSNs.
Estimation risk and portfolio performance 0

0 ne reason why Markowitz's portfolio optimisation model has not been used extensively, despite its theoretical reputation, concerns the estimation problems associated with the inputs. Although the ex-post Markowitz mean variance portfolio is generally accepted as the efficient portfolio, the choice of an efficient Markowitz portfolio in the ex-ante case is problematic. The ex-post portfolio is a term used for a portfolio constructed using perfect hindsight to calculate the inputs. That is to say, the actual returns, variances and correlations of each asset are known when the portfolio is formed. By definition, the ex-post portfolio is always mean-variance efficient. By comparison, the ex-ante portfolio is one where the inputs are not known and will therefore need to be estimated. Only in the extreme case where the inputs are estimated with 100 per cent accuracy will the ex-ante portfolio be mean-variance efficient. A serious difficulty associated with estimation risk is the instability of the weights attached to the optimal portfolio. Variations in expected returns can change the weights quite dramatically. We report the results of the application of a series of portfolio analyses which adjust for estimation risk. This involves using a class of shrinkage estimators proposed by Stein (195 5). The use of these estimators has been applied in studies of international portfolio diversification strategies from a US context by ]orion (1985, 1986), Eun and Resnick (1988, 1992) and in an Australian study by Izan, Jalleh and Ong (1991). We report the results of tests of the ex-ante accuracy of mean variance portfolio theory using past data as the inputs. We examine whether there are any portfolio selection strategies which can outperform the market. The analysis is applied to the Australian industry groups and two portfolio benchmarks are used the Equally Weighted Naive Portfolio (where equal weight is given to each index) and the Australian All-Ordinaries Index. Development of the empirical evidence about the ex-ante performance of portfolios leads to interest in various other strategies, especially given the unsatisfactory ex-ante results of the classical tangency portfolio, which Izan,Jalleh and Ong (1991) termed the Certainty Equivalent Tangency Portfolio. Attention has now been turned to other strategies, such as the Minimum Variance Portfolio, which may be less subject to estimation errors . Another alternative is to use Stein's shrinkage estimators. The basic idea behind these estimators is to shrink the index sample mean towards a common value which is less likely to be affected by extreme observations than the in-
Imaging and Diagnostic Testing Usefulness of 64-slice multidetector computed tomography as an initial diagnostic approach in patients with acute chest pain

Background Recently, multidetector computed tomography (MDCT) has been proposed as an accurate diagnostic tool to evaluate for coronary artery disease. However, the role of MDCT as part of the initial diagnostic for evaluating acute chest pain is less well established. Methods We prospectively enrolled patients presenting with acute chest pain to the emergency department (ED) and risk stratified them based on the pretest probability for an acute coronary syndrome (ACS): (1) very low, (2) low, (3) intermediate, (4) high, and (5) very high or definite. After exclusion of very low and very high risk patients, 268 patients were randomized to either immediate 64-slice cardiac MDCT or a conventional diagnostic strategy. Number of admissions, ED and hospital length of stay (LOS), and major adverse cardiac events over 30 days of follow-up were compared between the strategies based on the pretest probability for ACS. Results The number of patients ultimately diagnosed with an ACS did not differ between the 2 strategies. Emergency department LOS and total admissions were not different between strategies. Patients in the MDCT-based strategy had a decreased hospital LOS (P = .049) and fewer admissions deemed unnecessary (P = .007). Reductions in unnecessary admissions were more prominent in intermediate-risk patients (P = .015). None of the patients discharged from the ED in the MDCT-based strategy experienced major adverse cardiac events at follow-up. Conclusion Use of an MDCT-based strategy in the ED as part of the initial diagnostic approach for patients presenting with acute chest pain is safe and efficiently reduces avoidable admissions in patients with an intermediate pretest probability for ACS. (Am Heart J 2008;156:375-83.)