Miracle-dz/UniFAR-FTUs huggingface dataset:
Quests on Building IT-Relevant Accounting Curricula

Rapid developments in information technology have created opportunities and posed challenges to accounting educators. To provide additional insights on how information technologies are shaping accounting education in the e-era, we explore educators' intention on how to address the emerging information technology issues identified by the AICPA in their IT-related course(s). Topics include the Top Ten Technology Issues listed by the AICPA in years 2000 and 2001. Participants all have been involved in teaching IT-related courses at higher education institutions in the United States. Overall, there appears to be a consensus among participants on which of these emerging IT issues should be taught, and to what extent, in their courses. Results also indicated significant differences between educators' perceived importance and intended coverage of these topics. We also find that faculty's perceptions of issues' importance, their own IT-related training, and their consideration of whether accounting graduates need IT knowledge/skills drive faculty decisions on the design and delivery of IT-related topics. Implications of this study and future research directions also are discussed.
Acoustic imaging in enclosed spaces

This thesis is concerned with the problem of noise source identification in closed spaces. The main motivation was to propose a technique which allows to locate and quantify noise sources within industrial vehicles, in a time-effective manner. In turn, the technique might be used by manufacturers for noise abatement purposes such as to provide quieter vehicles. A simplified model based on the equivalent source formulation was used to tackle the problem. It was shown that the problem is ill-conditioned, in the sense that it is very sensitive to errors in measurement data, thus regularization techniques were required. A detailed study of this issue, in particular the tuning of the so-called regularization parameter, was of importance to ensure the stability of the solution. In particular, a Bayesian regularization criterion was shown to be a very robust approach to optimally adjust the regularization parameter in an automated way. The target application concerns very large interior environments, which imposes additional difficulties, namely: (a) the positioning of the measurement array inside the enclosure; (b) a number of unknowns ("candidate" sources) much larger than the number of measurement positions. An iterative weighted formulation was then proposed to overcome the above issues by: first correct for the positioning of the array within the enclosure and second iteratively solve the problem in order to obtain a correct source quantification. In addition, the iterative approach has provided results with an enhanced spatial resolution and dynamic range. Several numerical studies have been carried out to validate the method as well as to evaluate its sensitivity to modeling errors. In particular, it was shown that the approach is affected by non-anechoic conditions, in the sense that reflections are identified as "real" sources. A post-processing technique which helps to distinguish between direct and reverberant paths has been discussed. The last part of the thesis was concerned with experimental validations and practical applications of the method. A custom spherical array consisting of a rigid sphere and 31 microphones has been built for the experimental tests. Several academic experimental validations have been carried out in semi-anechoic environments, which illustrated the advantages and limits of the method. Finally, the approach was tested in a practical application, which consisted in identifying noise sources inside a bus at driving conditions.
THE NATIONAL URBAN FREEWAY SYSTEM OF THE NETHERLANDS: TRANSPORTATION POLICIES AND INNOVATIONS IN A SMALL NATION

This paper describes how, like other nations, the Netherlands has not escaped the problems on ever-increasing automobile ownership. However, through sound transportation planning, the Netherlands has been able to anticipate some of the problems caused by increasing traffic flows. Thanks to innovative policies, designs, and technologies, the Dutch have been able to meet many of the challenges offered by the automobile. Because of its small size, certain policies can be implemented nationally more effectively and efficiently than in large countries such as the United States. By the same token, the Netherlands' dense population, overcrowded conditions, increasing standard of living level, and rising expectations more than make up for whatever disadvantages the U.S. might face in implementing policy. One of the most important considerations regarding Dutch policy-and one that has been ignored by the United States-is the preservation of their inner cities despite the importance of automobiles and freeways in their lifestyle. A real danger that the Netherlands must avoid in their attempt to expand the 1,100-mile freeway network is the "Los Angelization" that has taken place in Belgium.
Cluster Expansion Models Via Bayesian Compressive Sensing

Cluster Expansion Models Via Bayesian Compressive Sensing Lance J. Nelson Department of Physics and Astronomy, BYU Doctor of Philosophy The steady march of new technology depends crucially on our ability to discover and design new, advanced materials. Partially due to increases in computing power, computational methods are now having an increased role in this disovery process. Advances in this area speed the discovery and development of advanced materials by guiding experimental work down fruitful paths. Density functional theory (DFT) has proven to be a highly accurate tool for computing material properties. However, due to its computational cost and complexity, DFT is unsuited to performing exhaustive searches over many candidate materials or for extracting thermodynamic information. To perform these types of searches requires that we construct a fast, yet accurate model. One model commonly used in materials science is the cluster expansion, which can compute the energy, or another relevant physical property, of millions of derivative superstructures quickly and accurately. This model has been used in materials research for many years with great success. Currently the construction of a cluster expansion model presents several noteworthy challenges. While these challenges have obviously not prevented the method from being useful, addressing them will result in a big payoff in speed and accuracy. Two of the most glaring challenges encountered when constructing a cluster expansion model include: (i) determining which of the infinite number of clusters to include in the expansion, and (ii) deciding which atomic configurations to use for training data. Compressive sensing, a recently-developed technique in the signal processing community, is uniquely suited to address both of these challenges. Compressive sensing (CS) allows essentially all possible basis (cluster) functions to be included in the analysis and offers a specific recipe for choosing atomic configurations to be used for training data. We show that cluster expansion models constructed using CS predict more accurately than current state-of-the art methods, require little user intervention during the construction process, and are orders-of-magnitude faster than current methods. A Bayesian implementation of CS is found to be even faster than the typical constrained optimization approach, is free of any user-optimized parameters, and naturally produces error bars on the predictions made. The speed and hands-off nature of Bayesian compressive sensing (BCS) makes it a valuable tool for automatically constructing models for many different materials. Combining BCS with high-throughput data sets of binary alloy data, we automatically construct CE models for all binary alloy systems. This work represents a major stride in materials science and advanced materials development.
Managing to Collaborate: The Theory and Practice of Collaborative Advantage

Collaboration between organizations on different continents can raise issues of economic development, health, the environment, risk sharing, supply chain efficiency and human resource management. It is an activity that can touch upon almost every aspect of business and social life. In this notable text, the authors combine rigorous theory with practical examples to create a useful, practical, one-stop resource covering topics such as: the principles of the theory of collaborative advantage managing aims membership structures and dynamics issues of identity using the theory. The key features of the book include rich theory, drawn directly from practice, explained in simple language, and a coherently developed understanding of the challenges of collaboration, based on careful research. This significant text will be an invaluable reference for all students, academics and managers studying or working in collaboration.
OBSERVATIONS ON THE EFFECT OF VESSEL SPEED ON BOW THRUSTER PERFORMANCE

The paper explores the effect of vessel speed on thruster performance by comparing full-scale data to model test data. The steering effect of the thruster alone, and in combination with the rudder, is considered. A limited amount of full-scale data on the steering effect of a bow thruster, with the vessel proceeding astern, is presented.
DEVELOPMENT OF A FORMAL FORENSIC INVESTIGATION PROCEDURE FOR PAVEMENTS

The Texas Department of Transportation (TxDOT) supported a research project designed to develop formal procedures for conducting forensic investigations on failed pavements. This report describes such a procedure, one based on a scientific method that can ensure that future investigations are completed more efficiently and effectively. The main advantages of a successful forensic investigation include (1) determining the cause of the distress, (2) selecting the appropriate repair strategy, (3) determining how fast the distress is propagating, (4) prioritizing distressed pavement sections, (5) improving design practices, and (6) updating construction techniques. This report discusses the uses and benefits of the resources that are available to TxDOT. These resources include the field diagnostic manual, the detailed diagnostic manual, the electronic version of the diagnostic manual, and the ForenSys database. Finally, regarding the future direction of pavement investigations, the researchers recommend, among other things, the creation of a Knowledge-Based (KB) Engine.
Input invariance as a method to reduce EMI filter interactions in Telecom DPS systems

Distributed power supply (DPS) systems are extensively used to supply different electronic equipment and systems such as e.g. telecom switching systems where switched-mode converters are supplying other switched-mode converters. Stringent electromagnetic compatibility (EMC) requirements necessitate the use of input filters as an individual filter for a converter, and as a common filter for a group of converters in order to suppress the electromagnetic interference (EMI) to acceptable level. The ratio of input and output impedances of the associated subsystems known as minor-loop gain is typically used to define the stability and performance indices for the DPS systems. Even if certain design rules may be established for the ratio, the associated impedances may be difficult quantitatively to be defined. This may force the system designers to use conservative design in order to avoid instability and degrading of dynamic performance. This paper proposes methods by means of which the interactions between the subsystems may be significantly reduced making the converters invariant to input phenomena in small-signal sense. This means that the input filter stability would be the only concern, and may be ensured based on the input power of the associated converters.
Design of superconducting transmission line integrated surface-electrode ion-traps

We fabricated superconducting surface electrode ion traps with integrated microwave coplanar waveguides using direct-write optical lithography and a niobium on sapphire process. We then tested these traps in a closed cycle cryostat and used 28 mW of microwave power to excite rotational transitions of trapped strontium chloride molecular ions. We expected that driving these rotational transitions would heat a co-trapped strontium atomic ion cloud. However, we did not see this heating and we must conduct further experiments. Thesis Supervisor: Karl K. Berggren Title: Professor
Bridge Cable Inspection with Long Range Ultrasound

This Innovations Deserving Exploratory Analysis (IDEA) project developed an inspection product that would rapidly screen bridge cables and suspender ropes remotely for structural deficiencies. The technology was field tested on the Manhattan Bridge suspender ropes and the main cable. Laboratory testing demonstrated that the technology is sensitive to changes in cross-sectional areas as small as 5%. More importantly, the results showed that changes in some waveform features correlated to the increase in damage size. Full scale testing showed that the technology was sensitive to changes as small as 3% in cross-sectional areas and that there is a strong correlation between changes in select waveform features and increases in cross-sectional area loss. An initial estimate to retrofit a bridge with the technology and to inspect the bridge using the retrofitted technology found the retrofit and periodic inspection costs to be $34,000 and $8,000, respectively, for a 200 cable bridge.
Contemporary processes in architecture

Editorial (M. Toy) Systemic Delay: Breaking the Mold (A. Rahim) After Typology: The Suffering of Diagrams (W. Braham) Complex Time, Amnesia and the Reinvention of Destiny (E. Keller) Why Difference Matters: Differential Notational Systems (O. Lang) City: From the Definitive to the Unbounded (E. Norten, et al.) Embryologic Houses (G. Lynn) Channeling Systems: Dynamic Processes and Digital Time-Based Methods in Urban Design (J. Bettum & M. Hensel) Deep Structure - West Side, New York (B. van Berkel & C. Bos) Off the Road - 5speed (L. Spuybroek) The Machinic Phylum: Single and Double Articulation (A. Rahim) Excursus Chimera? (S. Kolatan & B. MacDonald) West Side Convergence: Urban Processes (J. Reiser & N. Umemoto) Issey Miyake Design Studio (P. Roulin) ARCHITECTURAL DESIGN + Space for Change (R. Such) D in the 60s: A Memoir (K. Frampton) WoHa Designs Practice Profile Book Reviews Highlights from Wiley-Academy Site Lines (N. Spiller).
Vehicle Inertia Impact on Fuel Consumption of Conventional and Hybrid Electric Vehicles Using Acceleration and Coast Driving Strategy

In the past few years, the price of petroleum based fuels, especially vehicle fuels such as gasoline and diesel, has been increasing at a significant rate. Consequently, there is much more consumer interest related to reducing fuel consumption for conventional vehicles and hybrid electric vehicles (HEVs) than in the past. The goal of many competitions and challenges held in North America and Europe is to achieve extremely low fuel consumption. A possible strategy to reduce fuel consumption is to use the vehicle’s fuel converter such as an engine to accelerate the vehicle to a high speed and coast to a lower speed with the engine off. This method will reduce fuel flow to zero during the coast phase. Also, the vehicle uses higher power engine load to accelerate to the upper vehicle speed in a limited time, thus increasing the engine brake thermal efficiency. This strategy is known as “pulse and glide” or “burn and coast” in some references. In this study, the “pulse and glide” (PnG) method is first applied to a conventional vehicle to quantify the fuel consumption benefits when compared to steady speed conditions over the same distance. After that, an HEV is used as well to investigate if a hybrid system can further reduce fuel consumption with the proposed strategy. Note that the HEV used in this study has the advantage that the engine can be automatically shut off below a certain speed (~40 mph) at low loads, however a driver must shut off the engine manually in a conventional vehicle to apply this driving strategy.
Mapping a Course for Improved Student Learning: How Innovative Schools Systematically Use Student Performance Data to Guide Improvement

To be useful to teachers and school leaders, test data must provide more than just a destination. Student performance results must also provide guidance that informs educators that they are moving in the right direction, while providing interactive and recursive feedback for mid-course adjustments. In order for student performance data to be useful to teachers and school leaders, and to make it worthwhile for them to make the extensive efforts necessary to learn to interpret and act upon what they learn, data feedback systems must rely on multiple sources of data collected and analyzed at regular intervals. This report is about building better roadmaps for teachers and school leaders in order to guide their instructional decision-making. The data required for more precise decision-making come from systematically exploiting a variety of student performance data at both the individual classroom and school levels. Rather than just relying on one individual test to provide guidance, innovative school leaders are building more comprehensive systems of assessments that provide better interim information from multiple perspectives. Through more sophisticated data systems, teachers and school leaders can foster a more inquiryoriented approach that involves ongoing and sustained investigations into the kinds of teaching that produce more powerful student learning. In this report, we show how innovative teachers and school leaders are creatively using their data to help guide their strategic decisions. Through their examples, we develop and describe a theory of what a system of school data use might look like. Disciplines Curriculum and Instruction | Educational Assessment, Evaluation, and Research | Educational Leadership | Educational Methods | Teacher Education and Professional Development Comments View on the CPRE website. This report is available at ScholarlyCommons: http://repository.upenn. edu/cpre_researchreports/39 Mapping a Course for Improved Student Learning: How Innovative Schools Systematically Use Student Performance Data to Guide Improvement Jonathan A. Supovitz
Internal dosimetry. Macroscopic, small-scale and microscopic perspectives

Internal dosimetry deals with the assessment of absorbed dose for radionuclides distributed inside the body. The absorbed dose is in its turn used for correlation with the biological effect caused by the irradiation. In radioimmunotherapy is however the correlation not easily found and factors influencing this are evaluated and discussed in this work. The internal dosimetry could be subdivided into three levels; macroscopic, small-scale, and microscopic dosimetry. Macroscopic dosimetry: The MIRD S formalism is used to assess the mean absorbed dose to normal organs and tissues. The activity distribution is assumed to be uniform and the calculated mean absorbed dose serves as a good representation of the absorbed dose since the volumes are large compared to the range of emitted particles. The mean absorbed dose to normal organs and tumours was determined for B-cell lymphoma patients undergoing radioimmunotherapy with 90Y-hLL2 (Paper I). The absorbed dose to bone marrow, which is the most radiation sensitive tissue in the body, could be calculated via a method based on the activity in blood samples. The ratio of the activity concentration in bone marrow to the activity concentration in blood was, however, found not to be constant over time. A method for taking this into account in the calculations was proposed (Paper II). Lymphomas are in general radiation sensitive, fast-responding tumours. A decrease in the mass of a tumour during the course of radioimmunotherapy could have a strong influence on the calculated absorbed dose and a method for correction due to this effect was developed (Paper III). Small-scale dosimetry: The MIRD formalism is used, but as the volume is smaller, the mean absorbed dose serves as a poorer representation of the absorbed dose. A model of the anatomy of a mouse was developed and the influence on the S values (absorbed dose per decay) for the choice of organ mass, shape of the organs and distances between the organs was investigated (Paper IV). The average number of atoms per tumour cell was determined from blood samples from a patient having a B cell lymphoma. The MIRD cellular S values were used for calculation of the mean absorbed dose to a cell (Paper V). Internal microdosimetry: The absorbed dose is the expectation value of the specific energy, which is a quantity that takes stochastic effects of the energy depositions into account. The smaller a volume, the larger stochastic effects are seen. Lymphoma patients could have a leukaemic spread of their disease and as 90Y often is used for therapy, the treatment to the single tumour cells is not optimized. Theoretical calculations were performed based on experimental data for an evaluation (Paper VI).
CALL for widening participation: short papers from EUROCALL 2020

Despite the Covid-19 pandemic, the EUROCALL society succeeded in holding the 28th EUROCALL conference, EUROCALL2020, on 20-21 August as an online, two-day gathering. The transition process required to make this happen was demanding and insightful for everyone involved, and, in many ways, a logical consequence of the core content and purpose of EUROCALL. Who would be better suited to transform an onsite conference into an online event than EUROCALL? CALL for widening participation was this year’s theme. We welcomed contributions from both theoretical and practical perspectives in relation to the many forms and contexts of CALL. We particularly welcomed longitudinal studies or studies that revisited earlier studies. The academic committee accepted 300 abstracts for paper presentations, symposia, workshops, and posters under this theme; 57 short papers are published in this volume. We hope you will enjoy reading this volume, the first one to reflect a one hundred percent online EUROCALL conference/Online Gathering.
Community-based enterprise as an instrument for sustainable development?

Along with the increasing efforts to create a sustainable world, community-based enterprise (CBE) has been increasingly acknowledged as a potential solution. However, despite the increasing implementation of CBE, knowledge about the organizational architecture and performance is still lacking. The paper presents a brief overview of how CBE can be assessed from the perspective of organizational theory.
Persistently higher serum sCD40L levels are associated with mortality in septic patients

Background Soluble CD40 ligand (sCD40L) exhibits proinflammatory and procoagulant effects. Recent data indicated that sCD40L plays a significant role in septic patients. The aim of the present study was to determine sCD40L changes in surgical patients without sepsis (SWS) and in surgical sepsis patients (SS) during the first three days at Intensive Care Unit (ICU) admission, and to observe the association between sCD40L and mortality. Methods Time changes in sCD40L levels were assessed for 3 days after ICU admission in 49 patients with SS and compared with 19 SWS. Serum sCD40L concentration was detected by ELISA. Survival at 28-days was used as the endpoint. Results SS had significantly higher sCD40L levels than SWS and control patients. Advanced age (P = 0.023) was observed in the group of nonsurviving patients compared with surviving SS. We observed an association between sCD40L levels ≥ 1028.75 pg/ml at day 2 and 28-days mortality (odds ratio = 7.888; 95% confidence interval = 1.758 to 35.395; P = 0.007). Conclusions Septic patients show persistently higher circulating sCD40L levels in the first three days at ICU admission, and it is likely that sCD40L on the day 2 may have a predictive value; thus, serum sCD40L could be used as a reliable biomarker and therapeutic target in sepsis.