Miracle-dz/UniFAR-FTUs huggingface dataset:
THE EFFECTS OF CEO NARCISSISM AND LEVERAGE ON TAX AVOIDANCE

Adapun ini yaitu untuk melakukan pengujian dan menganalisis adanya efek CEO Narcissism dan Leverage terhadap Tax avoidance pada Perusahaan Manufaktur yang terdaftar di BEI. Jenis penelitian yang digunakan dalam penelitian adalah Quantitative research Causal research> Populasi dalam penelitian ini adalah seluruh perusahan manufaktur yang terdatar di BEI tahun 2017-2019 dengan sampel adalah sebanyak 54selama 3 tahun sehingga total sampel berjumlah 126 sampel yang d iambil secara purposive sampling. Pengujian Hipotesis dilakukan dengan menggunakan alat uji SPSS for windows 24.0. Adapun hasil penelitian menunjukan bahwa CEO Narcissism (X1) tidak berpengaruh terhadap Tax avoidance, sehingga meskipun CEO memiliki kepercayaan diri yang tinggi, karena pemerintah melalui DJP telah memberikan isentif pajak melalui beban bunga, pemanfaatan kompensasi kerugian fiskal untuk mengurangi jumlah beban pajak yang ditanggung oleh perusahaan. Leverage (X2) berpengaruh positif dan signifikan terhadap Tax avoidance, hal ini dikarenakan sehingga besarnya leverage perusahaaan akan bersampak pada besarnya beban bunga yang ahrus dibayar oleh perusahaan, dimana beban bunga dapat diakui sebagai beban (deductibel expense) sehingga biaya bunga atas utang tersebut dapat mengurangi jumlah utang pajak yang harus dibayarkan kenegara. Keyword : CEO narcissism, Leverage, tax avoidance
IPEM topical report: guidance on the use of MRI for external beam radiotherapy treatment planning

This document gives guidance for multidisciplinary teams within institutions setting up and using an MRI-guided radiotherapy (RT) treatment planning service. It has been written by a multidisciplinary working group from the Institute of Physics and Engineering in Medicine (IPEM). Guidance has come from the experience of the institutions represented in the IPEM working group, in consultation with other institutions, and where appropriate references are given for any relevant legislation, other guidance documentation and information in the literature. Guidance is only given for MRI acquired for external beam RT treatment planning in a CT-based workflow, i.e. when MRI is acquired and registered to CT with the purpose of aiding delineation of target or organ at risk volumes. MRI use for treatment response assessment, MRI-only RT and other RT treatment types such as brachytherapy and gamma radiosurgery are not considered within the scope of this document. The aim was to produce guidance that will be useful for institutions who are setting up and using a dedicated MR scanner for RT (referred to as an MR-sim) and those who will have limited time on an MR scanner potentially managed outside of the RT department, often by radiology. Although not specifically covered in this document, there is an increase in the use of hybrid MRI-linac systems worldwide and brief comments are included to highlight any crossover with the early implementation of this technology. In this document, advice is given on introducing a RT workload onto a non-RT-dedicated MR scanner, as well as planning for installation of an MR scanner dedicated for RT. Next, practical guidance is given on the following, in the context of RT planning: training and education for all staff working in and around an MR scanner; RT patient set-up on an MR scanner; MRI sequence optimisation for RT purposes; commissioning and quality assurance (QA) to be performed on an MR scanner; and MRI to CT registration, including commissioning and QA.
2 1 O ct 2 02 1 Berry Phase origin of the planar spin Hall effect

The Berry phase origin is elaborated for the recent-discovered planar spin Hall effect which features current-induced spin polarization within the plane of the Hall deflection. We unravel a spin-repulsion vector governing the planar spin Hall effect, providing a transparent criteria for identifying intrinsic planar spin Hall materials. Finite spin-repulsion vector is found permitted in 13 crystalline point groups, revealing a big number of unexplored planar spin Hall systems. Our result can be used for the quantitative calculation of the planar spin Hall effect, facilitating further material hunting and experimental investigation.
Uniqueness of extremal isolated horizons and their identification with horizons of all type D black holes

We systematically investigate axisymmetric extremal isolated horizons (EIHs) defined by vanishing surface gravity, corresponding to zero temperature. In the first part, using the Newman–Penrose and GHP formalism we derive the most general metric function for such EIHs in the Einstein–Maxwell theory, which complements the previous result of Lewandowski and Pawlowski. We prove that it depends on 5 independent parameters, namely deficit angles on the north and south poles of a spherical-like section of the horizon, its radius (area), and total electric and magnetic charges of the black hole. The deficit angles and both charges can be separately set to zero. In the second part of our paper, we identify this general axially symmetric solution for EIH with extremal horizons in exact electrovacuum Plebański–Demiański spacetimes, using the convenient parameterization of this family by Griffiths and Podolský. They represent all (double aligned) black holes of algebraic type D without a cosmological constant. Apart from a conicity, they depend on 6 physical parameters (mass, Kerr-like rotation, NUT parameter, acceleration, electric and magnetic charges) constrained by the extremality condition. We were able to determine their relation to the EIH geometrical parameters. This explicit identification of type D extremal black holes with a unique form of EIH includes several interesting subclasses, such as accelerating extremely charged Reissner–Nordström black hole (C-metric), extremal accelerating Kerr–Newman, accelerating Kerr–NUT, or non-accelerating Kerr–Newman–NUT black holes.
Whatever happened to... broadband over power line

It looked like a meeting of technologies that promised much in principle, but the marriage of high-speed data and mains electricity supply has proved to be a challenge too far for the engineers hoping to channel broadband over power lines. Access broadband over power line (BPL) is a technology that looked a highly promising proposition on paper: piggyback data communication signals on to existing power cables which already deliver electricity into homes and businesses, saving the provider the effort of digging up the environment or erecting wireless masts to provide the same Internet connections to computers and other connection devices. The technology was once lauded by national governments, the European Union (EU), and even the Organisation for Economic Cooperation and Development (OECD), given its apparent ease of deployment and negligible environmental impact.
The Fourier Discrepancy Function

In this paper, we propose the Fourier Discrepancy Function, a new discrepancy to compare discrete probability measures. We show that this discrepancy takes into account the geometry of the underlying space. We prove that the Fourier Discrepancy is convex, twice differentiable, and that its gradient has an explicit formula. We also provide a compelling statistical interpretation. Finally, we study the lower and upper tight bounds for the Fourier Discrepancy in terms of the Total Variation distance.
Composite right/left‐handed coplanar waveguide feeding array of slot antennas

In this article, a new composite right/left‐handed (CRLH) antenna is proposed. The antenna is implemented by cascading dual‐function coplanar waveguide coupled line CRLH unit cells. The proposed antenna has continuous backward to forward radiation. The scanning angle, radiated power and directivity increase as the number of cells increases. For nine cells, the scanning angle is 77°, the radiated power is 75%, the peak directivity is 4.2, and the total length is smaller than λ0. The circuit and EM simulations have been confirmed by measurements. © 2011 Wiley Periodicals, Inc. Microwave Opt Technol Lett 54:103–107, 2012; View this article online at wileyonlinelibrary.com. DOI 10.1002/mop.26483
Adaptation and Generalization for Unknown Sensitive Factors of Variations

Assured AI in unrestricted settings is a critical problem. Our framework addresses AI assurance challenges lying at the intersection of domain adaptation, fairness, and counterfactuals analysis, operating via the discovery and intervention on factors of variations in data (e.g. weather or illumination conditions) that significantly affect the robustness of AI models. Robustness is understood here as insensitivity of the model performance to variations in sensitive factors. Sensitive factors are traditionally set in a supervised setting, whereby factors are known a-priori (e.g. for fairness this could be factors like sex or race). In contrast, our motivation is real-life scenarios where less, or nothing, is actually known a-priori about certain factors that cause models to fail. This leads us to consider various settings (unsupervised, domain generalization, semi-supervised) that correspond to different degrees of incomplete knowledge about those factors. Therefore, our two step approach works by a) discovering sensitive factors that cause AI systems to fail in a unsupervised fashion, and then b) intervening models to lessen these factor's influence. Our method considers 3 interventions consisting of Augmentation, Coherence, and Adversarial Interventions (ACAI). We demonstrate the ability for interventions on discovered/source factors to generalize to target/real factors. We also demonstrate how adaptation to real factors of variations can be performed in the semi-supervised case where some target factor labels are known, via automated intervention selection. Experiments show that our approach improves on baseline models, with regard to achieving optimal utility vs. sensitivity/robustness tradeoffs.
Maximizing Convergence Time in Network Averaging Dynamics Subject to Edge Removal

We consider the consensus interdiction problem (CIP), in which the goal is to maximize the convergence time of consensus averaging dynamics subject to removing a limited number of network edges. We first show that CIP can be cast as an effective resistance interdiction problem (ERIP), in which the goal is to remove a limited number of network edges to maximize the effective resistance between a source node and a sink node. We show that ERIP is strongly NP-hard, even for bipartite graphs of diameter three with fixed source/sink edges, and establish the same hardness result for the CIP. We then show that both ERIP and CIP cannot be approximated up to a (nearly) polynomial factor assuming exponential time hypothesis. Subsequently, we devise a polynomial-time $mn$-approximation algorithm for the ERIP that only depends on the number of nodes $n$ and the number of edges $m$, but is independent of the size of edge resistances. Finally, using a quadratic program formulation for the CIP, we devise an iterative approximation algorithm to find a first-order stationary solution for the CIP and evaluate its good performance through numerical results.
Quantifying Feedback from Narrow Line Region Outflows in Nearby Active Galaxies. III. Results for the Seyfert 2 Galaxies Markarian 3, Markarian 78, and NGC 1068

Outflows of ionized gas driven by active galactic nuclei (AGN) may significantly impact the evolution of their host galaxies. However, determining the energetics of these outflows is difficult with spatially unresolved observations that are subject to strong global selection effects. We present part of an ongoing study using Hubble Space Telescope and Apache Point Observatory spectroscopy and imaging to derive spatially resolved mass outflow rates and energetics for narrow-line region outflows in nearby AGN that are based on multi-component photoionization models to account for spatial variations in gas ionization, density, abundances, and dust content. This expanded analysis adds Mrk 3, Mrk 78, and NGC 1068, doubling our earlier sample. We find that the outflows contain total ionized gas masses of M ≈ 105.5–107.5 M ⊙ and reach peak velocities of v ≈ 800–2000 km s−1. The outflows reach maximum mass outflow rates of yr−1 and encompass total kinetic energies of E ≈ 1054–1056 erg. The outflows extend to radial distances of r ≈ 0.1–3 kpc from the nucleus, with the gas masses, outflow energetics, and radial extents positively correlated with AGN luminosity. The outflow rates are consistent with in situ ionization and acceleration where gas is radiatively driven at multiple radii. These radial variations indicate that spatially resolved observations are essential for localizing AGN feedback and determining the most accurate outflow parameters.
The influence of approximation in generalized uncertainty principle on black hole evaporation

The generalized uncertainty principle is often used to modify various thermodynamics systems by regarding the greater-than-equal relation as an approximate relation. We give a method to improve this approximation and compare the differences between the original and improved methods during the evaporation of black hole from two aspects of positive and negative parameters. Finally, we prove the rationality of the improved method and give some guiding opinions.
DC-Link Voltage Balancing Method with Reduced Common- Mode Voltage for a Five-Level ANPC Inverter

This paper presents a DC-link voltage balancing method with reduced common-mode voltage for a five-level active neutral-point clamped (ANPC) inverter. The DC-link voltage balancing method is based on zero-sequence voltage injection using carrier-based PWM. By further limiting the range of injected zero-sequence voltages, the amplitude of common-mode voltage can be reduced to 1/4 of the dc-link voltage. Experimental results are presented to verify the validity of this method. Streszczenie. W artykule przedstawiono metode balansowania napieciami kondensatorow obwodu pośredniczącego DC dla piecio-poziomowego falownika Active NPC z redukcją napiecia common-mode. W metodzie wykorzystywana jest modulacja PWM z falą nośną i sygnalem kolejności zerowej, o regulowanym zakresie aplikacji. Przedstawiono wyniki eksperymentalne. (Wyrownywanie napiec w DC-link w pieciopoziomowym falowniku ANPC - redukcja napiecia common-mode).
Diplexer using composite right-/left-handed transmission line

Any two ports of a lossless reciprocal three-port network can be matched and let another one be mismatched completely. The composite right-/left-handed transmission line (CRLH-TL) has the dual-band property because of its unique hyperbolic–linear dispersion relation. Based on the dual-band property, a novel three-port diplexer is proposed by combining two three-port networks operating at different frequencies. Theoretically, such a three-port diplexer can be designed to operate at two arbitrary frequencies. The simulation results show that the three-port diplexer can separate two different frequencies effectively, and simulation results are found to be consistent with measurement results.
Higher-order least squares: assessing partial goodness of fit of linear regression

We introduce a simple diagnostic test for assessing the overall or partial goodness of fit of linear regression. We propose to evaluate the sensitivity of the regression coefficient with respect to changes of the marginal distribution of covariates by comparing the so-called higher-order least squares with the usual least squares estimates. In spite of its simplicity, this strategy is extremely general and powerful, including high-dimensional settings. Specifically, we show that it allows to distinguish between confounded and unconfounded predictor variables as well as determining ancestor variables in linear structural equation models assuming some non-Gaussianity. Thus, we provide a test for partial goodness of fit.
Self-Secure Capacity-Achieving Feedback Schemes of Gaussian Multiple-Access Wiretap Channels With Degraded Message Sets

It has been shown that the SK scheme, which was proposed by Schalkwijk and Kailath, is a self-secure capacity-achieving (SSCA) feedback scheme for the Gaussian wiretap channel, i.e., the SK scheme not only achieves the feedback capacity of the Gaussian channel, but also is secure by itself and achieves the feedback secrecy capacity of the Gaussian wiretap channel. For the multi-user wiretap channels, very recently, it has been shown that Ozarow’s capacity-achieving feedback scheme for the two-user Gaussian multiple-access channel (GMAC) is the SSCA feedback scheme for the two-user Gaussian multiple-access wiretap channel (GMAC-WT). In this paper, first, we propose a SSCA feedback scheme for the two-user GMAC-WT with degraded message sets (GMAC-WT-DMS). Next, we extend the above scheme to the two-user GMAC-WT-DMS with noncausal channel state information at the transmitters (NCSIT), and show that the extended scheme is also a SSCA feedback scheme. Finally, we derive outer bounds on the secrecy capacity regions of the two-user GMAC-WT-DMS with or without NCSIT, and numerical results show the rate gains by the feedback.
Robust Weighted Measurement Fusion Kalman Predictor with Uncertain Parameters and Noise Variances

For the multisensor time-invariant system with uncertainties of both the noise variances and parameters, by introducing a fictitious white noise to compensate the uncertain parameters, the uncertain system can be converted into the conservative system with known parameters and uncertain noise variances. Using the minimax robust estimation principle, and the Lyapunov equation approach, a robust weighted measurement fusion Kalman predictor is presented based on the worst-case conservative system with the conservative upper bounds of noise variances. A Monte-Carlo simulation example shows its effectiveness.
Robust Multi-Robot Trajectory Generation Using Alternating Direction Method of Multiplier

—We propose a variant of alternating direction method of multiplier (ADMM) to solve constrained trajectory optimization problems. Our ADMM framework breaks a joint optimization into small sub-problems, leading to a low iteration cost and decentralized parameter updates. Our method inher-its the theoretical properties of primal interior point method (P-IPM), i.e., guaranteed collision avoidance and homotopy preservation, while being orders of magnitude faster. We have analyzed the convergence and evaluated our method for time-optimal multi-UAV trajectory optimizations and simultaneous goal-reaching of multiple robot arms, where we take into consider kinematics, dynamics-limits, and homotopy-preserving collision constraints. Our method highlights 10 − 100 × speedup, while generating trajectories of comparable qualities as state-of-the-art P-IPM solver.
Isoprenoid biosynthesis regulation in poplars by methylerythritol phosphate and mevalonic acid pathways

It is critical to develop plant isoprenoid production when dealing with human-demanded industries such as flavoring, aroma, pigment, pharmaceuticals, and biomass used for biofuels. The methylerythritol phosphate (MEP) and mevalonic acid (MVA) plant pathways contribute to the dynamic production of isoprenoid compounds. Still, the cross-talk between MVA and MEP in isoprenoid biosynthesis is not quite recognized. Regarding the rate-limiting steps in the MEP pathway through catalyzing 1-deoxy-D-xylulose5-phosphate synthase and 1-deoxy-D-xylulose5-phosphate reductoisomerase (DXR) and also the rate-limiting step in the MVA pathway through catalyzing 3-hydroxy-3-methylglutaryl-CoA reductase (HMGR), the characterization and function of HMGR from Populus trichocarpa (PtHMGR) were analyzed. The results indicated that PtHMGR overexpressors (OEs) displayed various MEP and MVA-related gene expressions compared to NT poplars. The overexpression of PtDXR upregulated MEP-related genes and downregulated MVA-related genes. The overexpression of PtDXR and PtHMGR affected the isoprenoid production involved in both MVA and MEP pathways. Here, results illustrated that the PtHMGR and PtDXR play significant roles in regulating MEP and MVA-related genes and derived isoprenoids. This study clarifies cross-talk between MVA and MEP pathways. It demonstrates the key functions of HMGR and DXR in this cross-talk, which significantly contribute to regulate isoprenoid biosynthesis in poplars.
Dynamics in Diphthong Perception

The acoustic and perceptual characteristics of F2 movement in the diphthong [a] in a Midwestern variety of American English are examined. The acoustic pattern of preconsonantal lengthening in ‘bide’ is investigated applying an ERB-based segmentation technique, which utilizes a constant ∆F. Listeners’ response to dynamic information in the diphthongal onglide and offglide is tested. Data indicate that the diphthong [a] in this variety of American English has a bipartite structure, consisting of a target and a gliding part. The terminal frequency values of the diphthong are not essential characteristics, as evident from the acoustic lengthening pattern in ‘bide’ and from perceptual response to the formant frequency change in this frequency range.
XXIII. On the microscopic structure of the scales and dermal teeth of some ganoid and placoid fish

At an early period after the invention of the microscope, the structure of the scales of fish attracted the notice of observers. At that time, little was known respecting the important group to which M. Agassiz has since applied the term "Ganoid;” their attention was consequently directed to the other subdivisions, and especially to the "Cycloid” forms; the object aimed at being to account for the concentric circles on the surface of the scale, which had been noticed by Barellus in 1656. Hooke touches upon them in his ʻMicographia,’ published in 1667. Five years later, the accurate Leeuwenhoek submitted them to a careful examination, and concluded, according to M. Mandl, “Qu’il se forme chaque année, une nouvelle écaille au dessous de l’ancienne, qui la déborde, de sort que l’on aperçoit sur l’écaille le bord de l’ancienne écaille, et qu’on peut ainsi en comptant dans une section transversale le nombre des couches, déterminer I’âge du poisson et le nombre d’écailles accessoires, qui forment l’écaille entière. ” During a century subsequent to this discovery, but little new light appears to have been thrown upon the subject; and though Mandl, in the memoir just quoted, cites the names of Reaumur, Roberg, Petit, Schæffer, Baster, Ledermuller and Brousonnet, as having directed their attention to it, they appear to have left it pretty much where they found it.
Time-frequency analysis of time localizable linear transform based on DFT

A class of new orthogonal transforms, time localizable linear transform (TLLT), which is constructed from a traditional linear transform and gives the nonuniform time-frequency tiling was introduced by authors. Time localizable DFT (TLDFT) is a subclass of TLLT constructed from DFT. In this paper, we are concerned with time-frequency characteristics of TLDFT bases to analyze qualitatively the performance of TLDFT in the time-frequency decomposition. Specially we investigate their phase characteristic since TLDFT bases concentrate their energies into the associated time locations and are inherently non-symmetric over the entire transform length. <<ETX>>
ZnO nanowire field‐effect transistor as a UV photodetector; optimization for maximum sensitivity

We demonstrate that drain–source (Vds) and gate–source voltages (Vgs) of a zinc oxide nanowire (ZnO NW) field‐effect transistor (FET) can be optimized to increase UV photodetection sensitivity. Investigation of the relationship between the sensitivity and the applied voltages reveals that the photodetector is most sensitive when it operates (1) with highest on/off current ratio and (2) at the “bottom” of the subthreshold swing region. Our results can be broadly applied to maximize sensitivity of other FET‐based sensors and detectors. (© 2009 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)