Miracle-dz/UniFAR-FTUs huggingface dataset:
AI-powered information and Big Data: current regulations and ways forward in IFRS reporting

PurposeWith the help of “self-learning” algorithms and high computing power, companies are transforming Big Data into artificial intelligence (AI)-powered information and gaining economic benefits. AI-powered information and Big Data (simply data henceforth) have quickly become some of the most important strategic resources in the global economy. However, their value is not (yet) formally recognized in financial statements, which leads to a growing gap between book and market values and thus limited decision usefulness of the underlying financial statements. The objective of this paper is to identify ways in which the value of data can be reported to improve decision usefulness.Design/methodology/approachBased on the authors' experience as both long-term practitioners and theoretical accounting scholars, the authors conceptualize and draw up a potential data value chain and show the transformation from raw Big Data to business-relevant AI-powered information during its process.FindingsAnalyzing current International Financial Reporting Standards (IFRS) regulations and their applicability, the authors show that current regulations are insufficient to provide useful information on the value of data. Following this, the authors propose a Framework for AI-powered Information and Big Data (FAIIBD) Reporting. This framework also provides insights on the (good) governance of data with the purpose of increasing decision usefulness and connecting to existing frameworks even further. In the conclusion, the authors raise questions concerning this framework that may be worthy of discussion in the scholarly community.Research limitations/implicationsScholars and practitioners alike are invited to follow up on the conceptual framework from many perspectives.Practical implicationsThe framework can serve as a guide towards a better understanding of how to recognize and report AI-powered information and by that (a) limit the valuation gap between book and market value and (b) enhance decision usefulness of financial reporting.Originality/valueThis article proposes a conceptual framework in IFRS to regulators to better deal with the value of AI-powered information and improve the good governance of (Big)data.
Sensitivity Enhancement of Thermal Piezoresistive Resonant MEMS Sensors Using Mechanical Coupling and DC Tuning

In this work, we present a Silicon on Insulator (SOI) mechanically coupled MEMS device composed of three rotating ring resonators for enhancing its sensitivity. It shows the exploration of Thermal Piezoresistive (TPR) transduction in mechanically coupled ring resonators for mass sensing applications. Mass sensing experiments are performed by dropping the silver nano drops on the surface of the resonator. It includes the first-time investigation of a three degree of freedom (3-DOF) differential ring-shaped TPR (DR-TPR) MEMS coupled-resonator and involves the selection of the best configuration of the differential drive and sense scheme that enhances the signal-to-noise ratio (SNR) using feedthrough cancellation. Amplitude change and amplitude ratio offer an enhancement in normalized sensitivity by 92 and 131 times respectively along with the common-mode rejection in comparison to their frequency shift counterparts. This coupled-resonator can show a quality factor of more than 1300 in ambient conditions, facilitating the resolution and DC tunability improvement. This work paves the way to realize various sensors for ambient environment applications. [2022-0045]
Immersion, Réalisme et Présence dans la conception et l'évaluation des Environnements Virtuels (Immersion, Realism and Presence in the design and evaluation of Virtual Environments)

This paper reports on the design and evaluation of Virtual Environments. After a short the history of the domain, we discuss three dimensions considered as essential for Virtual Environments: immersion, realism and presence. Previous studies are limited because the clear definitions of the dimension are lacking and the theories and methods about human behaviour are mostly ignored. Two acceptations are distinguished for immersion, and five acceptations for realism and presence. We give some implications for the design of Virtual Environments.
Lung Ultrasound B-Lines in the Evaluation of the Extent of Interstitial Lung Disease in Systemic Sclerosis

Background: Chest computed tomography (CT) is the gold standard for the evaluation of systemic sclerosis-related interstitial lung disease (SSc-ILD). Lung ultrasound (LUS) is a radiation-free tool that identifies the B-lines as a main feature of ILD. We aimed to investigate the role of LUS in the evaluation of the extent of SSc-ILD. Methods: Adult SSc patients underwent pulmonary function tests (PFTs), LUS and CT. The CT images were qualitatively, semi-quantitatively (the Wells score on five levels and the categorical Goh et al. staging) and quantitatively (histogram-based densitometry) analysed for ILD. LUS quantified B-lines in 21 intercostal spaces on both the anterior and posterior chest wall. Results: Out of the 77 SSc patients eligible for the study, 35 presented with ILD on CT (21 limited, 14 extensive). Total B-lines significantly differentiated ILD vs. no ILD (median 24 vs. 8, p < 0.001). Posterior and total B-lines significantly differentiated limited from absent ILD, while anterior B-lines distinguished extensive from limited ILD. Total B-lines correlated with the Wells score (r = 0.446, p < 0.001) and MLA (r = −0.571, p < 0.001); similar results were confirmed when anterior and posterior B-lines were analysed separately. Conclusions: LUS is a useful tool to identify SSc-ILD and to correlate with different evaluations of ILD extent and severity.
Comparison of Reference Setups for Calibrating Power Transformer Loss Measurement Systems

A unique comparison has been performed of two reference setups for the calibration of industrial power transformer loss measurement systems (TLMSs). The setups are developed by the Van Swinden Laboratorium (VSL), Delft, The Netherlands and Physikalisch-Technische Bundesanstalt (PTB), Brunswick, Germany, with the aim to calibrate industrial TLMS as a complete system, rather than just via its individual components, with an uncertainty better than <inline-formula> <tex-math notation="LaTeX">$50~\mu \text{W}$ </tex-math></inline-formula>/VA, for voltages up to 100 kV, currents up to 2 kA, and power factors down to 0. The results of the comparison show excellent agreement of the PTB and VSL reference setups, both for the individual components as for the complete system. The phase agreement in the VSL and PTB component calibration results is better than (2 ± 5), (5 ± 12), and (10 ± 15) <inline-formula> <tex-math notation="LaTeX">$\mu $ </tex-math></inline-formula>rad for all calibration points in current ratio, voltage ratio, and power, respectively. In the full system comparison, the difference in the results of the VSL and PTB systems is less than <inline-formula> <tex-math notation="LaTeX">$12~\mu \text{W}$ </tex-math></inline-formula>/VA for currents up to 1000 A and voltages up to 70 kV, with a <inline-formula> <tex-math notation="LaTeX">$- 7\,\,\mu \text{W}$ </tex-math></inline-formula>/VA difference averaged over all comparison measurements. This is well within the present 25 <inline-formula> <tex-math notation="LaTeX">$\mu \text{W}$ </tex-math></inline-formula>/VA measurement uncertainty of each of the VSL and PTB reference setups.
Ensuring Global Food Security by Improving Protein Content in Major Grain Legumes Using Breeding and ‘Omics’ Tools

Grain legumes are a rich source of dietary protein for millions of people globally and thus a key driver for securing global food security. Legume plant-based ‘dietary protein’ biofortification is an economic strategy for alleviating the menace of rising malnutrition-related problems and hidden hunger. Malnutrition from protein deficiency is predominant in human populations with an insufficient daily intake of animal protein/dietary protein due to economic limitations, especially in developing countries. Therefore, enhancing grain legume protein content will help eradicate protein-related malnutrition problems in low-income and underprivileged countries. Here, we review the exploitable genetic variability for grain protein content in various major grain legumes for improving the protein content of high-yielding, low-protein genotypes. We highlight classical genetics-based inheritance of protein content in various legumes and discuss advances in molecular marker technology that have enabled us to underpin various quantitative trait loci controlling seed protein content (SPC) in biparental-based mapping populations and genome-wide association studies. We also review the progress of functional genomics in deciphering the underlying candidate gene(s) controlling SPC in various grain legumes and the role of proteomics and metabolomics in shedding light on the accumulation of various novel proteins and metabolites in high-protein legume genotypes. Lastly, we detail the scope of genomic selection, high-throughput phenotyping, emerging genome editing tools, and speed breeding protocols for enhancing SPC in grain legumes to achieve legume-based dietary protein security and thus reduce the global hunger risk.
HSPA5 Inhibitor Meliorate DSS-Induced Colitis through HSPA1A/CHIP

Objective Ulcerative colitis (UC) is closely related to immune response, in which Treg cells (Tregs) suppress the autoimmune response of effector T cells to maintain homeostasis. As a marker of endoplasmic reticulum stress (ERS), HSPA5 was highly expressed in the colon tissue of UC patients. This study is aimed at evaluating the therapeutic effect of HSPA5 inhibitor (HA15) on dextran sulfate sodium- (DSS-) induced ulcerative colitis in mice and explored the effect and related mechanism of HSPA5 inhibitor on the differentiation and function of Tregs. Methods Thirty-two C57BL/6 mice were randomly divided into four groups (8 mice per group): normal control group, DSS model group, HSPA5 inhibitor (HA15) group (intraperitoneal injection), and dexamethasone (DXM) group (intraperitoneal injection). Except for the blank control group, the other groups were induced with 3% DSS for 7 days and then given corresponding intervention therapy for 7 days. Results The disease activity index (DAI) score, colon length, histopathological changes, and scores of DSS-induced mice show that HA15 could significantly improve the degree of inflammation in ulcerative colitis. Moreover, HA15 can better inhibit the expression of HSPA5, HSPA1A, and CHIP in the colon and increase the level of FOXP3 mRNA. Finally, the content of Treg cells and the levels of IL-10 and TGF-β1 were significantly increased, and the levels of IL-6 were significantly reduced. Conclusions HA15 can improve the differentiation and function of Treg cells by inhibiting the HSPA1A/CHIP pathway, thereby improving ulcerative colitis. Therefore, inhibiting the expression of HSPA5 may serve as a new approach to treat ulcerative colitis.
Reduced order multiscale model for compression kink-band failure in composites

A multiscale model for compression kink band failure in fibrous composites is presented. The computational model predicts the progression of damage associated with the formation of kink bands, which experiments demonstrate to involve excessive shear straining of the matrix material and fiber fracture. The uniqueness of the study is establishing the concurrent treatment of nonlinear deformation and failure of the composite constituents at the scale of the material microstructure, and the formation of kink bands at the mesoscopic scale. The model incorporates computational homogenization of the material response, a nonlocal gradient regularization scheme, and a curvature-based criterion for macroscopic fiber break to predict kink band formation. The multiscale approach resolves mesoscale mechanisms associated with kink banding while offering computational benefits compared to direct mesomechanical approaches. An accessible implementation within finite element analysis software is presented and the model is verified with analysis of a mesoscale domain incorporating initial fiber waviness. In quasi-static simulations, the kink band initiates due to matrix softening that results in the onset of buckling and is completely formed when fibers break as a result of localized curvature. Results from parametric studies confirm that compression strength is not directly related to measures of the kink band morphology, but it is strongly correlated with the shear strength and initial fiber misalignment angle. The predicted effects of material properties representing various carbon fiber reinforced polymers and a range of fiber misalignment angles on kink band width and failure strength corroborate analytical and experimental results presented in the literature.
An Exploration of the Impact of COVID-19 on Police Demand, Capacity and Capability

This project report outlines the findings of an initial exploratory study of the impact of the coronavirus (COVID-19) pandemic on the demand, capacity, and capability of the police within the United Kingdom. Freedom of information requests provide data regarding employees affected by COVID-19, including those working from home. A survey of police employees adds richness by exploring the departments and specialist capabilities affected. Preliminary results indicate a shift in demand away from property-related and violent crime, to online criminality, and disorders such as anti-social behavior and breaches of coronavirus legislation. Combined with high volumes of absent employees throughout 2020, the study postulates a reduction in police satisfaction, trust, and confidence may have occurred in the response to cyber investigation and policing anti-social behavior. Investment in agile technology to increase workforce flexibility and improved contingency planning are identified as requirements to prepare for future pandemics and avoid repetition.
Fabrication, In Vitro and In Vivo Evaluation of Non-Ordered Mesoporous Silica-Based Ternary Solid Dispersions for Enhanced Solubility of Flurbiprofen

The aim of this study was to improve the solubility and prevent the ulcerogenic effect of flurbiprofen. Initially, binary and ternary solid dispersions (BSDs and TSDs) of flurbiprofen were prepared by using non-ordered mesoporous silica and gelucire. After preformulation testing (solubility, flow properties, % yield, and entrapment efficiency), four formulations were selected for further detailed studies. Solid-state characterization of optimized formulations (S1, S6, S7, and S12) showed successful drug incorporation in the solid dispersion at the molecular state without any noticeable interactions. The in vitro solubility and release study showed an increase in solubility and 98–100% of drug release in 30–45 min. The in vivo gastro-protective effect of the optimized formulations containing flurbiprofen and silica (1:1) with 25% w/w gelucire (S6 and S12) showed a reduction in the gastric lesion index (GLI) after four days of treatment. Moreover, histological images of the stomach lining (S6 and S12) illustrated normal epithelial cells and a partially protected mucosal membrane. Thus, TSD exhibited a significant increase in solubility and the dissolution rate and reduced the gastric ulceration. Therefore, TSDs are dubbed as efficacious carriers to enhance the bioavailability of flurbiprofen while simultaneously reducing its side effects.
Learning long-range vision for autonomous off-road driving

Most vision-based approaches to mobile robotics suffer from the limitations imposed by stereo obstacle detection, which is short range and prone to failure. We present a self-supervised learning process for long-range vision that is able to accurately classify complex terrain at distances up to the horizon, thus allowing superior strategic planning. The success of the learning process is due to the self-supervised training data that are generated on every frame: robust, visually consistent labels from a stereo module; normalized wide-context input windows; and a discriminative and concise feature representation. A deep hierarchical network is trained to extract informative and meaningful features from an input image, and the features are used to train a real-time classifier to predict traversability. The trained classifier sees obstacles and paths from 5 to more than 100 m, far beyond the maximum stereo range of 12 m, and adapts very quickly to new environments. The process was developed and tested on the LAGR (Learning Applied to Ground Robots) mobile robot. Results from a ground truth data set, as well as field test results, are given. © 2009 Wiley Periodicals, Inc.
Instantaneous Force Generation Mechanism Based on the Striking Motion of Mantis Shrimp—Design and Control Method of Cavitation by Simulation and Experiment

In this letter, we describe simulations and experiments on the occurrence of cavitation with an instantaneous force generation mechanism based on the motion of the mantis shrimp. This study aims to strengthen the striking force of the developed mechanism by realizing the mechanism of cavitation occurrence. This letter presents a motion and cavitation model for the developed mechanism and provides the results of the simulations and experiments considering the occurrence of cavitation. In previous studies, mantis shrimp have been shown to have two consecutive impacts on a hard object with cavitation in water. However, no robot can imitate the striking mechanism of the mantis shrimp and replicate two consecutive impacts. In this study, the mechanism was designed and developed based on a mantis shrimp model. From the experiment, it was observed that the developed mechanism caused cavitation only at the point of impact, rather than during arm swing. This result suggested that the striking force was strengthened, providing insight into the striking mechanism of the mantis shrimp.
REENGINEERING CHANNEL REORDERING PROCESSES TO IMPROVE TOTAL SUPPLY‐CHAIN PERFORMANCE

This paper discusses the relationship between business process reengineering and channel performance for firms implementing electronic data interchange (EDI) linkages within the U.S. grocery industry. Both quantitative and qualitative data sources are combined to test the hypothesis that channel transformation involving adoption of EDI and redesign of replenishment processes enables performance improvements more than an order of magnitude greater than implementation of EDI alone. This new process, enabled by EDI, provides retailers with 50‐ 100% higher inventory turns for products on continuous replenishment processes (CRP) relative to retailer performance using traditional ordering processes. Firms adopting EDI without using CRP to reengineer the ordering processes have failed to realize any statistically significant improvements in either inventory levels or warehouse stockouts. This research provides evidence to support the claims of process reengineering that are common in the popular business press, but for which statistically significant empirical evidence is minimal. The findings of the research also demonstrate the potential improvements that firms can realize through extending the business process reengineering concept to include the firms' entire supply chain.
Optimisation of Vitamin B12 Extraction from Green Edible Seaweed (Ulva lactuca) by Applying the Central Composite Design

Vitamin B12, only found naturally in animal-based foods, is essential for brain functions and various chemical reactions in the human body. Insufficient vitamin B12 leads to vitamin B12 deficiency, common among strict vegetarians due to their limited intake of animal-based foods. Nevertheless, extensive studies have demonstrated that macroalgae, specifically the Ulva lactuca species, are rich in vitamin B12 and could be further exploited in future dietary applications. In the current study, the ideal extraction method of vitamin B12 from dried U. lactuca was developed and optimised to achieve the maximum vitamin B12 yield. The effects of several extraction parameters, including the solvent-to-solvent, methanol:water (MeOH:H2O), and solute-to-solvent ratios, and pH on the total vitamin B12 content were analysed through a two-level factorial and central composite design. The highest vitamin B12 content, particularly cyanocobalamin (CN-Cbl), was recovered through the ultrasonic-assisted extraction (UAE) of oven-dried U. lactuca at 3 g:60 mL of solute-to-solvent and 25:75% of MeOH to H2O ratios at pH 4. The extraction of CN-Cbl from oven-dried U. lactuca that employed the UAE method has elevated CN-Cbl content recovery compared to other extraction methods.
Agile innovation: Innovating with enterprise systems

The contemporary organisations are presented with an eclectic collection of technologies that has dramatically shifted the process of innovation. This thesis investigates the nature and the process of attaining innovation through the modern IT portfolio. A qualitative study of nine organizations was conducted. The results identified that the modern IT portfolio innovates through a new innovation process called 'agile innovation,' which differs from the existing innovation types.
A study of current transport in Schottky diodes based on AlInSb/InSb-QW heterostructures

The major objective of this thesis is the analysis of novel AlInSb/InSb QW Schottky diodes which may play an important role in future low-power high-speed electronic devices such as FETs, as well as showing promise for high frequency rectification. Although InSb has the highest electron mobility among the III-V semiconductors, due to lattice mismatch with common binary substrates, its 2DEG systems have far less mobility than anticipated values. The large lattice mismatch between AlInSb alloy and the substrate GaAs in AlInSb/InSb system results in a high density of structural defects which results in a high leakage current. Both large leakage current and low barrier height introduce difficulties in forming good Schottky diodes. Schottky diodes in this material system are largely unexplored. Two different planar structure designs (elementary, and surface channel) were used in this thesis to form AlInSb/InSb QW Schottky diodes. Various surface treatments were trialled to suppress diode leakage current. The fabricated AlInSb/InSb QW Schottky diodes were evaluated based on I-V measurements over a wide range of temperatures 3-290 K. Various models are evaluated and successfully used to describe the I-V characteristics of these AlInSb/InSb QW Schottky diodes. Depending on the applied surface treatment, two barrier heights (Φ
Conceptual Design of a Collective Energy-Efficient Physiologically-Controlled System for Thermal Comfort Delivery in an Office Environment

Despite their high energy consumption, office thermal comfort delivery mechanisms perform poorly. The recently enacted environmental protection policies, which require a significant cutback in greenhouse gas emission, can only exacerbate this situation because, given the limitations of current thermal comfort provision technologies, a reduction in energy would translate into an increased thermal discomfort in offices. Hence, this dilemma entails alternative thermal comfort delivery systems that provide higher quality thermal comfort at lower energy. This paper proposes to use physiologically-controlled thermal comfort controllers to achieve this. It also discusses advantages of this novel approach, highlights potential unobtrusive thermal comfort biomarkers, and presents the necessary steps in designing such systems. Finally, the paper briefly discusses some of our preliminary results that showcase the feasibility of such a