Miracle-dz/UniFAR-FTUs huggingface dataset:
El marco normativo internacional de la auditoría y su repercusión en España

espanolEspana, a traves de la Ley 22/2015, ha realizado la transposicion a la legislacion nacional de la Directiva 2014/56/UE y del Reglamento 537/2014. Dicha Ley incide, desde nuestro punto de vista, en la consi- deracion de la actividad de la auditoria como de interes publico y en la necesidad de tomar medidas que permitan ejercer un mayor control sobre el ejercicio de la actividad de la auditoria. En este articulo planteamos la reforma de la auditoria en Espana den- tro del contexto internacional y europeo, analizando las medidas in- troducidas que pretenden reforzar el papel de la auditoria como ga- rante de la credibilidad de la informacion financiera empresarial. Nuestro articulo plantea el panorama general en el que deben situarse las reformas introducidas en la Ley 22/2015 y se centra en reflexionar en algunas cuestiones relevantes como son las mayores exigencias en cuanto a la independencia aparente, la mayor transparencia del traba- jo del auditor concretada en un informe de auditoria con mayor con- tenido informativo y la forma en la que puede mejorarse la estructura de un mercado de servicios de auditoria que actua en condiciones de oligopolio. EnglishBy passing Law 22/2015, Spain has transposed Directive 2014/56 and Regula- tion 537/2014. This law highlights, from our point of view, the public interestaspect of an audit and the need to take actions to exercise greater control over the audit profession. In this paper we discuss the audit reform in Spain witihin the international and European context. We analyze the reforms that aim to strengthen the role of the audit as safeguard of corporate financial reporting reliability. Our paper presents an overview of the Law 22/2015 and is focused on some r ­ elevant issues such as the greater demand for auditor independence in appearance, the greater audit report transparency by providing more informative content and the changes needed to improve the oligopolistic audit market structure
The Complexity of Parallel Pre x Problems on Small

We show non-trivial lower bounds for several pre x problems in the CRCW PRAM model. The chaining problem is, given a binary input, for each 1 in the input, nd the index of the nearest 1 (1) to its left. Our main result is that for an input of n bits, solving the chaining problem using O(n) processors requires inverse-Ackerman time. We give a reduction to show that the same lower bound applies to a parenthesis matching problem, again matching the previously known upper bound. We also give reductions to show that similar lower bounds hold for the pre x maxima and the range maxima problems. 2
Exploiting Client Cache : A Scalable and Efficient Approach to Build Large Web Cache

Web caching is the most important technique to reduce network bandwidth consumption and minimize userperceived latency. However, most researches are focused on designing efficient architectures with dedicated proxy servers, the potential advantage of utilizing client cache is not fully exploited. In this paper, we propose a new solution to improve web caching performance using local cache on client computers. Our system has several advantages than the dedicated proxy server mechanism. First, a larger virtual cache is generated to cache more documents than a single proxy server. Second, it is scalable, system workloads are distributed all across client computers instead of concentrated on a central server, the “hot spot” and “single point of failure” problems are relieved. Third, by the introduction of the superclients, the effect of the weak clients in a fully decentralized scheme is also alleviated. The simulation results show our system can achieve better system caching performance and scalability than the previous solutions.
A New Paradigm?

Four lines of research, which are present in Italian context, have been compared in the present paper, they share a common origin within the bio-educational studies. h is paper analyses the elements of proximity amongst the four perspectives. h e rel ection captures the possibility of a new paradigm that provides new potential educational research and teaching leads. h e topics covered include: the centrality of action, the relationship between body and knowledge, the notions of simplexity and enactivism. Riassunto: Nel contributo si sono confrontate quattro linee di ricerca presenti nel contesto italiano della ricerca che, aprendosi al dialogo, hanno ritrovato la loro comune matrice negli studi sulla bio-educazione. Il contributo analizza gli elementi di tangenza tra le quattro prospettive e coglie la possibilità di un nuovo paradigma che of ra nuove potenzialità alla ricerca pedagogica e didattica. Gli argomenti trattati riguardano:la centralità dell ’azione, la relazione tra corpo e conoscenza, gli input delle ricerche nel settore delle neuroscienze cognitive per l ’educativo e i concetti di semplessità ed enattivismo.
State of the art methods for low SAR antenna implementation

This paper reviews the different methods employed in the last years for the development of low specific absorption rate (SAR) antennas inside portable terminals of mobile phone systems. Specifically, auxiliary antenna elements, ferrite loading, EBG/AMC surfaces and metamaterials techniques will be examined. From the recent information about the possible health effects of electromagnetic radiation on humans, it is apparent that the SAR reduction techniques have to be improved in order to create practical implementations that allow an extensive use of low SAR mobile phone terminals. Satisfying the bandwidth, efficiency, size and cost requirements of a low SAR solution for the new mobile terminals has not been completely possible so far. Each low SAR technique has limitations and that prevents an extensive use in the mobile terminals available in the market. From the methods reviewed the EBG and metamaterial techniques appear as feasible low SAR options that need more study to improve the size and bandwidth parameters that limits their use.
GOR V server for protein secondary structure prediction

SUMMARY We have created the GOR V web server for protein secondary structure prediction. The GOR V algorithm combines information theory, Bayesian statistics and evolutionary information. In its fifth version, the GOR method reached (with the full jack-knife procedure) an accuracy of prediction Q3 of 73.5%. Although GOR V has been among the most successful methods, its online unavailability has been a deterrent to its popularity. Here, we remedy this situation by creating the GOR V server.
Making a Shallow Network Deep : Growing a Tree from Decision Regions of a Boosting Classifier

This paper presents a novel way to speed up the classification time of a boosting classifier. Despite boosting already being known as a common technique in applications demanding very fast classification, its flat structure leaves a room to be improved in speed. We make the shallow (flat) network deep (hierarchical) by growing a tree from the decision regions of a boosting classifier. This provides many short paths for speeding up and preserves reasonably smooth decision regions for good generalisation. We express the conversion as a Boolean optimisation problem, which has been previously studied for circuit design. A novel method is proposed for a large number of binary variables, i.e. weak-learners of a boosting classifier. The learnt boosting classifier splits the data space into 2 primitive regions by n binary weak-learners. The decision regions of boosting are encoded by the set of extended regions each of which aggregates many primitive regions of the same label. A decision tree is then grown using the modified information gain measure based on the coding of regions. Experiments on the synthetic and face image data sets have shown that the tree obtained is reasonably short in terms of average path length of data points, significantly speeding up a boosting classifier at similar accuracy. The proposed two stage cascade allows any number of weak-learners outperforming the corresponding boosting cascade in speed. The method is also demonstrated for rapid object tracking and segmentation problems. Keywords– Boosting, Fast Classification, Decision Tree, Boolean Optimisation, Cascade, Object Detection, Rapid Object Tracking, Segmentation.
Literal-Aware Knowledge Graph Embedding for Welding Quality Monitoring

Recently there has been a series of studies in knowledge graph embedding (KGE), which attempts to learn the embeddings of the entities and relations as numerical vectors and mathematical mappings via machine learning (ML). However, there has been limited research that applies KGE for industrial problems in manufacturing. This paper investigates whether and to what extent KGE can be used for an important problem, that is quality monitoring for welding in manufacturing industry. It is an important process accounting for production of millions of cars annually. The work is in line with our research of data-driven solutions that intends to replace the traditional costly quality monitoring. The paper tackles two challenging questions simultaneously: how large the welding spot diameter is; and to which car body the welded spot belongs to. The problem setting is difficult for traditional ML because there exist a high number of car bodies that should be assigned as class labels. We formulate the problem as link prediction, and experimented popular KGE methods with literals on real industry data, with consideration of literals. This paper accompanies the full paper in in-use track and provides additional discussion on problem formulation, literal handling strategies, and included information in industrial KG construction.
Record of a massive Myliobatis goodei and M. ridens discard in Cassino beach, Rio Grande do Sul state, southern Brazil, SW Atlantic

A beach seine operation was witnessed in Cassino Beach, Rio Grande do Sul coast, Brazil, with a discard of 178 individuals of Myliobatis goodei and M. ridens in one haul. Individuals had 44.0-84.0 cm of disc width. This species and fisheries need long-term monitoring and managing.
Considerations on Geospatial Big Data

Geospatial data, as a significant portion of big data, has recently gained the full attention of researchers. However, few researchers focus on the evolution of geospatial data and its scientific research methodologies. When entering into the big data era, fully understanding the changing research paradigm associated with geospatial data will definitely benefit future research on big data. In this paper, we look deep into these issues by examining the components and features of geospatial big data, reviewing relevant scientific research methodologies, and examining the evolving pattern of geospatial data in the scope of the four ‘science paradigms’. This paper proposes that geospatial big data has significantly shifted the scientific research methodology from ‘hypothesis to data’ to ‘data to questions’ and it is important to explore the generality of growing geospatial data ‘from bottom to top’. Particularly, four research areas that mostly reflect data-driven geospatial research are proposed: spatial correlation, spatial analytics, spatial visualization, and scientific knowledge discovery. It is also pointed out that privacy and quality issues of geospatial data may require more attention in the future. Also, some challenges and thoughts are raised for future discussion.
The Impact of Perceived Discrimination on Mobile Phone Addiction Among Chinese Higher Vocational College Students: A Chain Mediating Role of Negative Emotions and Learning Burnout

Purpose Perceived discrimination among higher vocational college students is a prevalent issue in China and is linked to various mental and behavioral problems, including mobile phone addiction. Yet, the mechanisms underlying the relationship between perceived discrimination and mobile phone addiction remain ambiguous. Methods To address this issue, we recruited 1253 higher vocational college students to elucidate the relationship between perceived discrimination and mobile phone addiction. Participants completed a series of self-report questionnaires assessing perceived discrimination, mobile phone addiction, negative emotions, and learning burnout. Results Our findings suggest that perceived discrimination positively influences mobile phone addiction. The negative emotions and learning burnout play mediating effects between perceived discrimination and mobile phone addiction, respectively. Notably, we observe a chain mediating role of negative emotions and learning burnout play between perceived discrimination and mobile phone addiction. Conclusion The results of our study demonstrate that higher vocational college students who perceived stronger discrimination are inclined to exhibit heightened emotional, cognitive, and learning challenges, such as increased negative emotions and learning burnout, which contribute to more serious excessive mobile phone use. These findings elucidate the mechanisms underlying the relationship between perceived discrimination and mobile phone addiction, enriching our understanding of the underlying emotional, cognitive, and learning dynamics in higher vocational college students.
Impact of Process-Induced Inclined Side-Walls on Gate Leakage Current of Nanowire GAA MOSFETs

In this work, the influence of process-induced sidewall inclination on direct tunneling gate leakage current (<inline-formula> <tex-math notation="LaTeX">${I}_{G}$ </tex-math></inline-formula>) in the trapezoidal (Tz) channel NW GAA MOSFETs has been comprehensively investigated using experimental data and the TCAD simulations results. Variability in device parameters as channel length, height, and width have been taken into account when we examined gate leakage current. The side-wall inclination angle has a significant influence on the gate leakage current, where a rise in <inline-formula> <tex-math notation="LaTeX">${I}_{G}$ </tex-math></inline-formula> of up to two times is observed when the inclination angle is increased from 0° to 20°. Moreover, it has also been observed that the direct tunneling gate leakage current is significantly influenced by the gate overlap and underlap areas.
MEMS AlN Piezoelectric Beams with Integrated NdFeB Magnets for Power Line and Rotational Motion Energy Harvesting

On-chip power autonomy is a central objective of energy harvesting technologies. The integration of piezoelectric and magnetic materials with silicon-processing could address proof-mass size and broadband motion operation limitations. In this work, a MEMS device combining a silicon-based, AlN piezoelectric beam with an integrated NdFeB tip magnet is proposed as an energy harvesting transducer. The device is evaluated for rotational motion and power line energy harvesting use cases. In the rotational motion evaluation, a voltage output peak of 0.35 V is demonstrated from a permanent magnet passing at 4 mm distance. In the power line evaluation, an output power delivery of 5 μW on an ohmic load is demonstrated, at 10 mm distance from a power line carrying an RMS current of 13 A. These results show promising performance towards micro-chip integrated energy autonomy, suitable for time-varying magnetic field and relative structural motion environments.
Neurobiology of bruxism: The impact of stress (Review)

Bruxism is a non-functional involuntary muscle activity that affects more than one-third of the population at some point in their lives. A number of factors have been found to be related to the etiopathogenesis of bruxism; therefore, the condition is considered multifactorial. The most commonly accepted factor is stress. Stress has long been considered to increase muscle tone and to reduce the pain threshold. Current evidence indicates that exposure to chronic stress, distress and allostatic load ignite neurological degeneration and the attenuation of critical neuronal pathways that are highly implicated in the orofacial involuntary muscle activity. The present review discusses the negative effects that chronic stress exerts on certain parts of the central nervous system and the mechanisms through which these changes are involved in the etiopathogenesis of bruxism. The extent of these morphological and functional changes on nerves and neuronal tracts provides valuable insight into the obstacles that need to be overcome in order to achieve successful treatment. Additionally, particular emphasis is given on the effects of bruxism on the central nervous system, particularly the activation of the hypothalamic-pituitary-adrenal axis, as this subsequently induces an increase in circulating corticosterone levels, also evidenced by increased levels of salivary cortisol, thereby transforming bruxism into a self-reinforcing loop.
Solar drying types with fundamental physicochemical and microbiological characterizations applied to agricultural crops in the Adrar region, Algeria

Solar drying, as a sustainable food preservation technique, has gained significant attention worldwide. This study explores the effect of solar drying on food security, with a focus on its impact in rural settings. In regions like rural Algeria, where agriculture plays a vital role in livelihoods, the implications of solar drying on food security are particularly relevant. Solar drying is known to reduce post-harvest losses by extending the shelf life of perishable foods. In the context of rural Algeria, this translates into greater food availability throughout the year. By preserving a wide range of crops, including fruits, vegetables, and grains, solar drying contributes to dietary diversification, reducing the risk of malnutrition. Furthermore, solar drying can serve as an income-generating activity for rural communities. Surplus dried food products can be sold locally, supplementing household incomes. This economic benefit enhances not only individual livelihoods but also community resilience. Solar drying also reduces reliance on food imports, contributing to national food security. In a changing climate, it offers a means of climate resilience by mitigating the effects of erratic rainfall patterns and water scarcity. It enables communities to store surplus crops during times of plenty for consumption during leaner periods. However, successful adoption of solar drying in rural Algeria requires addressing challenges such as initial investment costs, education and training, and ensuring adherence to food safety standards. It is essential to integrate solar drying into a broader agricultural and food security strategy, considering local contexts and needs.
Recent Achievements in the Heterogeneity of Mammalian and Human Retinal Pigment Epithelium: In Search of a Stem Cell

Retinal pigment epithelium (RPE) cells are important fundamentally for the development and function of the retina. In this regard, the study of the morphological and molecular properties of RPE cells, as well as their regenerative capabilities, is of particular importance for biomedicine. However, these studies are complicated by the fact that, despite the external morphological similarity of RPE cells, the RPE is a population of heterogeneous cells, the molecular genetic properties of which have begun to be revealed by sequencing methods only in recent years. This review carries out an analysis of the data from morphological and molecular genetic studies of the heterogeneity of RPE cells in mammals and humans, which reveals the individual differences in the subpopulations of RPE cells and the possible specificity of their functions. Particular attention is paid to discussing the properties of “stemness,” proliferation, and plasticity in the RPE, which may be useful for uncovering the mechanisms of retinal diseases associated with pathologies of the RPE and finding new ways of treating them.
The effect of maternal weight on neonatal cardiac functions following diabetic and non-diabetic pregnancies

OBJECTIVE We aimed to study myocardial functions of infants appropriate and large for gestational age (IDM-AGA, IDM-LGA) of diabetic mothers (IDM) and AGA and LGA infants of non-diabetic mothers comparatively. METHODS Newborns were assessed between 24 and 72 h. M-Mode, pulsed wave, and tissue Doppler echocardiography were performed. RESULTS A negative correlation was found between shortening fraction and maternal weight at delivery in the LGA group (p=0.009, r=-0.58). E/Early diastolic (E’) ratio and deceleration time were increased in IDM-AGA than AGA group (p=0.02, p=0.02). There was a negative correlation between maternal blood glucose and E/A ratio (p=0.015 r=-0.63), a positive correlation between maternal blood glucose and mitral A, late diastolic (A’) wave in IDM-AGA (p=0.014 r=0.63, p=0.016 r=0.62). Maternal weight gain during pregnancy was in correlation with measured and tei index in IDM-AGA group (p=0.008 r=0.72). Maternal age, pre-pregnancy weight, and weight at delivery and mitral E were higher in IDM-LGA group than IDM-AGA (p=0.03, p=0.01, p=0.003, p=0.012). CONCLUSION We found that maternal weight has a negative effect on myocardial function in LGA newborns. Diastolic functions were found impaired in IDM-AGA infants and in infants of mothers with high blood glucose. Maternal weight gain during pregnancy has a negative effect on myocardial functions.
Carbohydrate Oral Rinsing, Cycling Performance and Individual Complex Carbohydrate Taste Sensitivity

The aim of this pilot study was to determine the effect of individual complex carbohydrate taste sensitivity on cycling performance with complex carbohydrate oral rinsing. Ten male participants completed five cycling time trials in a fasted state with a seven-day washout period between each trial. Participants completed a fixed amount of work (738.45 ± 150.74 kJ) as fast as possible on a cycle ergometer while rinsing with an oral rinse for 10 s every 12.5% of the trial. An oral rinse (maltodextrin, oligofructose, glucose, sucralose or water control) was given per visit in a randomised, crossover, blinded design. Afterwards, participants had their taste assessed with three stimuli, complex carbohydrate (maltodextrin), sweet (glucose) and sour (citric acid), using taste assessment protocol to determine individual taste sensitivity status. Participants were subsequently grouped according to their complex carbohydrate taste sensitivity and complex carbohydrate taste intensity. There were no significant effects of the oral rinses on cycling performance time (p = 0.173). Participants who did not have improvements in exercise performance with the maltodextrin rinse experienced a stronger taste intensity with complex carbohydrate stimuli at baseline (p = 0.047) and overall (p = 0.047) than those who did have improvements in performance. Overall, a carbohydrate oral rinse was ineffective in significantly improving cycling performance in comparison with a water control. However, when participants were grouped according to complex carbohydrate taste intensity, differences in exercise performance suggest that individual sensitivity status to complex carbohydrates could impact the efficacy of a carbohydrate-based oral rinse.