Miracle-dz/UniFAR-FTUs huggingface dataset:
Toward a Framework for Examining the Implementation of IFRS 9 in Banking Industry: An Assessment from Lebanon

The ill-timed recognition of Credit Losses had proven to have a remarkable negative impact not only on the financial position of the banks, but also it affected the banks’ going concern and sustainability. This has been evidenced by the most recent Global Financial Crisis (GFC) in 2007, whereby banks and other financial institutions have been obliged to implement the IFRS 9 accounting standard (International Financial Reporting Standard 9). The financial instrument IFRS 9 requires firms to model future events in the macroeconomic environment and calculate Expected Credit Loss (ECL) for their financial instruments over either a 12 month or lifetime period. The implementation of this newly developed and implemented accounting principle will help in reducing the likelihood of a repetition of another financial crisis based on similar causes since it allows investors to know detailed information about any projected credit losses. Financials need to know if this shifting in accounting principles will lead to eliminating or reducing financial crisis. This paper puts forward as assessment of the impact on Lebanese banks linked to the transition from IAS 39 to IFRS 9, aiming to figure out if this new instrument helped avoiding financial crisis in the banking sector. This is an exploratory, qualitative research using inductive approach. Data will be collected using a simple questionnaire distributed to a sample of Lebanese banks. The paper offers a review of the International Financial Reporting Standards including history, the goals behind the implementation of common standards, defining IFRS principles that are applied in banks, and assessing the top concerns in applying IFRS 9 in banks with emphasis on Lebanon. The research`s outcome will propose a framework of recom-mendations to adopt the new accounting principle IFRS 9 in Banks in a way that will help in avoiding and eliminating the financial crisis.
Comprehensive investigation of structural, electrical, and optical properties for ZnO:Al films deposited at different substrate temperature and oxygen ambient

c-axis oriented polycrystalline ZnO:Al (AZO) films were deposited at different substrate temperature (Ts) and oxygen ambient (PO2) by pulsed laser deposition. It is found that with the increase in Ts and PO2, the 2θ position of AZO (0002) shifts to higher angle, which can be attributed to the different amounts and species of defects in AZO films. Furthermore, the full width at half maximum of 2θ and (0002) rocking curve indicate the different crystalline qualities for AZO films grown at different conditions. At the same time, the carrier concentration decreases with the increase in Ts and PO2 for most of the samples; however, the Hall mobility usually attains its maximum at proper Ts and PO2. Moreover the transport of electrons may be governed by different mechanisms for AZO films grown at different conditions. The AZO transmission spectra show that the ultraviolet absorption edge and infrared transparency limit shift toward longer wavelength with the increase in Ts and PO2, which are due to the changes o.
Symbolic dynamics for geodesic floes

The subject of symbolic dynamics is of central importance in the modern theory of dynamical systems. The use of symbolic sequences to study dynamical properties of geodesies originates in the work of Koebe [21, 22] and Morse [24, 25] and is already foreshadowed in Hadamard [15] and Jordan [19]. The method of Koebe and of Morse is to code a geodesic on a surface M of negative curvature by recording the order in which it traverses a given set of labelled curves on M. The treatment of Morse allows variable curvature but assumes at least two boundary components, whereas Koebe assumes constant curvature but allows infinite connectivity and nonorientability and treats the more difficult case of a closed surface. This last case is handled by recording crossings of a fixed pants decomposition, anticipating the Thurston parameterization of simple curves as described in [11]. Both Koebe and Morse used their codings to demonstrate the existence of countably many closed geodesies and of everywhere dense (transitive) geodesies. Morse further constructed the first nonsynthetic example of a recurrent nonperiodic discontinuous motion (in modern terminology, a minimal nowhere dense set). Later [26] Morse treated the special closed surfaces of genus g associated to tesselations of the disc D by regular 4</-gons. Each edge of a region in such a tesselation may be labelled by the isometry which glues it to another side of the same region in forming the quotient sin-face M. The set of isometries appearing as labels generate TTI(M). Thus any geodesic is coded as a doubly infinite sequence of generators of iri(M). The same method applies quite generally to tesselations associated to any Fuchsian group. We call the sequences thus obtained cutting sequences and refer to generating sets of this kind as geometric. The difficulty of course is to determine precisely the class of sequences which occur. For a surface with boundary, one obtains exactly reduced -sequences^in^the=generators^In^generaLthe=problem4s=GompliGated1=henGe=the^ difficulties encountered in [26] (see also Theorem 3 below). There is another method of coding geodesies, using certain boundary expansions for points at infinity in the universal cover of M. For the modular surface H/SL(2,2) the appropriate expansions are continued fractions and for the symmetrical genus g surfaces above they are the Nielsen boundary expansions of [27].
Analyses and application of the magnetic field at girth welds in pipelines

This paper proposes a novel method of utilizing weld identification to improve the positioning accuracy of an in-pipe detector in pipelines. The distributions of the magnetic field inside a single pipe are analysed using the equivalent magnetic charge method. Then the causes and characteristics of abnormal magnetic fields near the welds in the pipelines when pipes are welded together are discussed. A spherical carrier equipped with a magnetic sensor is designed and is used to measure the magnetic field inside an annular experimental pipeline when the carrier is pushed forward by the fluid in the pipeline and is rolling along the pipeline. Theory and experimental research show that there are very obvious abnormalities of the magnetic field at the girth welds in the pipelines. The abnormal magnetic field near the welds can be remarkably enhanced and accurately located using the signal enhancement method of continuous wavelet transformation and the peak detection method based on quadratic polynomial fitting respectively, thus enabling the identification and location of the welds. Different approaches are adopted to process magnetic field signals of different intensities in the pipelines in different directions. Finally, by considering construction information on the pipelines recorded previously, the positioning error is kept to less than 5 cm.
HDVIP FPA technology at DRS Infrared Technologies

The HgCdTe high-density vertically integrated photodiode (HDVIPTM) concept developed at DRS Infrared Technologies is described. This technology is currently in production in both large-area scanning and staring focal plane array (FPA) formats. Detector models are presented and compared to performance data from scanning and staring FPAs. Performance data from 256 X 256 and 640 X 480 LWIR and MWIR staring FPAs, in keeping with these models, is presented with responsivity and D* operabilities in excess of 99.9%. Third generation system requirements mandate megapixel FPA operation at high temperatures, with multi-color capability, and high frame rates. To this end operation of 640 X 480 MWIR HgCdTe FPAs has been demonstrated at temperatures in excess of 150 K, and the push to these higher operating temperatures, with its effect on system cost, is discussed. The technology has also been extended into the realm of simultaneous two-color detection with large area formats, and this effort is described.
Fundamental chromaticity diagram with physiological axes

In 1931 CIE widened the scope of the photometric standard observer with the addition of colorimetric properties based on experimental studies by Wright and by Guild. Both of these studies were in terms of relative intensities, so that their final colour matching functions could only be defined after calibration with the 1924 VSOH function. 25 years later Stiles and Burch determined a purely colorimetric database in a pilot study with ten observers (Stiles and Burch, 1955). The CIE, at its Zurich Session in 1955 did not consider the discrepancies between the CIE 1931 Standard Observer and these 2° pilot data large enough to warrant a change in the standard data for practical colorimetry. However, vision researchers felt a need for an improved colorimetric observer. To that purpose CIE established, in 1991, a Committee on the choice of a set of colour matching functions and estimates of cone fundamentals for the normal observer, ranging in viewing angle from 1° to 10°. This paper describes the underlying ideas, the methods, and the results, in terms of colour matching functions, receptor action spectra, absorption spectra for the eye media etc.
Testing of Exchange-Correlation Functionals of DFT for a Reliable Description of the Electron Density Distribution in Organic Molecules

Researchers carrying out calculations using the DFT method face the problem of the correct choice of the exchange-correlation functional to describe the quantities they are interested in. This article deals with benchmark calculations aimed at testing various exchange-correlation functionals in terms of a reliable description of the electron density distribution in molecules. For this purpose, 30 functionals representing all rungs of Jacob’s Ladder are selected and then the values of some QTAIM-based parameters are compared with their reference equivalents obtained at the CCSD/aug-cc-pVTZ level of theory. The presented results show that the DFT method undoubtedly has the greatest problems with a reliable description of the electron density distribution in multiple strongly polar bonds, such as C=O, and bonds associated with large electron charge delocalization. The performance of the tested functionals turned out to be unsystematic. Nevertheless, in terms of a reliable general description of QTAIM-based parameters, the M11, SVWN, BHHLYP, M06-HF, and, to a slightly lesser extent, also BLYP, B3LYP, and X3LYP functionals turned out to be the worst. It is alarming to find the most popular B3LYP functional in this group. On the other hand, in the case of the electron density at the bond critical point, being the most important QTAIM-based parameter, the M06-HF functional is especially discouraged due to the very poor description of the C=O bond. On the contrary, the VSXC, M06-L, SOGGA11-X, M06-2X, MN12-SX, and, to a slightly lesser extent, also TPSS, TPSSh, and B1B95 perform well in this respect. Particularly noteworthy is the overwhelming performance of double hybrids in terms of reliable values of bond delocalization indices. The results show that there is no clear improvement in the reliability of describing the electron density distribution with climbing Jacob’s Ladder, as top-ranked double hybrids are also, in some cases, able to produce poor values compared to CCSD.
ARC stack development for hyper-NA imaging

The merits of hyper NA imaging using 193 nm exposure wavelength with water immersion for 45 nm and 32 nm nodes is clear. However, the challenge remains CD control at hyper NA and the development of ARC stacks to support not only lithographic response but also device integrations. Extreme off-axis illumination, polarization, and dense pitches of the C045 and C032 nodes show a significant degradation of reflection and CD control and a significant loss of resolution. Consequently, hyper NA patterning requires the development of a new ARC to improve the overall CD control. Thus, a single ARC layer could not ensure the reflectivity condition, and ARC stacks must now be decomposed into two or three components in order to suppress reflectivity through a wide range of incidence angle. In a previous work, we presented the advantage of using an antireflective based on CVD organic - inorganic stacks. This paper presents an upgrade of this type of stack, applied to 1.2NA imaging. We will show stack reflectivity simulations based on S-matrix approach. The capabilities of the CVD tools have been taken into account in the simulations in order to define a reflectivity process window. We will present 1.2NA lithography with different optimized ARC stacks, comparing potential capability and CD control in conjunction with the immersion lithography for 45 nm and 32 nm nodes.
Fabrication, control, and modeling of robots inspired by flagella and cilia

Flagella and cilia are slender structures that serve important functionalities in the microscopic world through their locomotion induced by fluid and structure interaction. With recent developments in microscopy, fabrication, biology, and modeling capability, robots inspired by the locomotion of these organelles in low Reynolds number flow have been manufactured and tested on the micro-and macro-scale, ranging from medical in vivo microbots, microfluidics to macro prototypes. We present a collection of modeling theories, control principles, and fabrication methods for flagellated and ciliary robots.
The Impact of Evaporation on Polarimetric Characteristics of Rain: Theoretical Model and Practical Implications

Abstract Soon, the National Weather Service’s Weather Surveillance Radar-1988 Doppler (WSR-88D) network will be upgraded to allow dual-polarization capabilities. Therefore, it is imperative to understand and identify microphysical processes using the polarimetric variables. Though melting and size sorting of hydrometeors have been investigated, there has been relatively little focus devoted to the impacts of evaporation on the polarimetric characteristics of rainfall. In this study, a simple explicit bin microphysics one-dimensional rainshaft model is constructed to quantify the impacts of evaporation (neglecting the collisional processes) on vertical profiles of polarimetric radar variables in rain. The results of this model are applicable for light to moderate rain (<10 mm h−1). The modeling results indicate that the amount of evaporation that occurs in the subcloud layer is strongly dependent on the initial shape of the drop size distribution aloft, which can be assessed with polarimetric measurements.
Effect of Dy+3 on the structure and static magnetic properties of spin-glass MnZn ferrite nanoparticles

Structural and static magnetic properties of a series of ferrites nanoparticles (the size ranges from 7.6 to 13.5 nm) having nominal chemical composition DyxMn0.5Zn0. 5Fe2−xO4 (x = 0, 0.02, 0.04, 0.06) have been investigated. The x-ray diffraction analysis clarifies that the samples crystallize in typical cubic spinel structure. Incorporation of Dy ions in the Mn0.5Zn0. 5Fe2O4 lattice structure has been proved by Raman spectroscopy measurements. Correspondingly, a significant increase in the grain size and a dramatic change in the magnetic properties are observed. The magnetization versus magnetic field M(H) plots are nonhysteretic where the coercivity remains zero and display Langevin-like behavior. The temperature dependence of magnetization M(T) plots in field cooling regime shows spin-glass behavior indicating a strong interaction between the magnetic moments. The blocking temperature determined from M(T) plots in zero field cooling regime increases as the Dy content increases.
A simple algorithm for the-linear bilevel programming problem

In the Paper an algorithm for the linear bilevel programming problem is offered which applies mainly the ususal simplex method with and additional rule for including slack variables into the basis. The algorithm bases on the full description of the feasible set in a neighbourhood of a feasible point. This description is obtained using the theory of subradients as well as the concept of “active constraints”. The result is an algorithm which seems to be easier to implement as other published procedures also based on theorem that every solvable linear bilevel programming problem has a basic solution.
Stokeslet arrays in a pipe and their application to ciliary transport

The problem of fluid transport by cilia in a circular cylinder is investigated. The discrete-cilia approach is used in building the model, using the Green function due to an infinite periodic Stokeslet array in a pipe. Two different expressions are obtained for the Green function, one via a residue method and the other using the Poisson summation formula each amenable for computation in a different region. Interaction of the Stokeslets is investigated to see how, as distance decreases, interaction changes from initially separated closed vortices to a continuous flow. The singular integral equations for the forces in this model are now replaced by non-singular equations, thus overcoming the numerical difficulties in earlier works. It is found that in the pipe core the flow is time-independent and varies between a plug flow and a negative parabolic profile, in the pumping range. These results are seen to be local results due to the near field. Streamlines in the sublayer show eddies near the cilia bases blending into a uniform flow near the cilia tips.
Testing Instrument Admissibility: Some Refined Asymptotic Results

This paper is concerned with the refined asymptotic properties of several tests for the admissibility of a subset of (overidentifying) instrumental variables. It derives maximum likelihood and linearized maximum likelihood tests and calculates size corrections to the order 1/T. The local power function of the size-corrected tests is the same to the order 1/T, irrespectively of the form of the test statistic or the limited information estimator used in its computation. Futher, it compares these tests with two previously proposed tests. The size and the power of the original and the size-corrected tests are compared by Monte Carlo experiments. Copyright 1994 by The Econometric Society.
Measurement of the Sunyaev-Zel'dovich effect toward Abell 2163 at a wavelength of 2.2 millimeters

We report the first significnat detection of the Sunyaev-Zel'dovich (S-Z) effect at millimeter wavelengths. Drift scans of the cluster of galaxies Abell 2163 were performed using a novel bolometric array receiver at a wavelength of 2.2 millimeters. The measured decrement in sky brightness corresponds to a peak Comptonization of the cosmic microwave background radiation at the cluster of center y = (3.78 -0.65 +0.74 ) x 10 -4 . Measurements at millimeter wavelengths are necessary to separate the thermal and kinetic S-Z effects. The value of the Hubble constant can be derived from the amplitude of the thermal effect in combination with the measured X-ray properties of the cluster. The radial peculiar velocity of the cluster relative to its local cosmic microwave background (CMB) rest frame can be derived from the relative amplitude of the kinetic and thermal effects and the X-ray temperature.
Excess 2 centimeter emission - A new continuum component in the spectra of radio-quiet quasars

The centimeter and millimeter regions of the spectra of radio-quiet quasars and luminous Seyfert 1 nuclei are examined. It is found that steep-spectrum optically thin synchrotron radiation dominates in the 20 cm to 6 cm region of most objects. A flat or rising component which becomes dominant by 2 cm in nine of the 17 cases in the sample is identified as a new continuum component called the high-frequency excess (HFE). The luminous quasar PG 1634 + 706, for which HFE dominates throughout the centimeter region, is discussed in detail. Possible causes of the HFE include self-absorbed synchrotron sources, about 10 to the 6 K nuclear free-free sources, and about 1000 K free-free sources from associated nuclear starbursts. It is concluded that because the brightness temperature predictions are very distinct, future observations will determine which explanation is correct. 27 references.
Microelectromagnets for the control of magnetic nanoparticles

A microelectromagnet matrix and a ring trap that position and control magnetic nanoparticles are demonstrated. They consist of multiple layers of lithographically defined Au wires separated by transparent, insulating polyimide layers on sapphire substrates. Magnetic fieldpatterns produced by these devices allow microscopically precise control and manipulation of magnetic nanoparticles. A microelectromagnet matrix produces single or multiple peaks in the magnetic field magnitude, which trap, move, and rotate magnetic nanoparticles, as well as electromagnetic fields to probe and detect particles. Microelectromagnets are new tools with which to study and manipulate nanoparticles and biological entities.
Silicon carbide metal-semiconductor field-effect transistor with and without a low-doped buffer: Influence of substrate traps

Experimental dc and small-signal ac drain-source characteristics are compared for power 4H silicon carbide (SiC) metal-semiconductor field-effect transistors (MESFETs) fabricated on vanadium-compensated semi-insulating substrates, with and without a low-doped p-type buffer layer. Device simulation is performed for the same device structures and simulated current distributions are analyzed together with the experimental data. MESFET transient output characteristics are found to be similar and controlled by carrier trapping in the semi-insulating substrate in both types of the devices at large gate voltages. The trapping was correlated with deep vanadium acceptors by gate-source and drain-source admittance spectroscopies, and gate-source deep level transient spectroscopy in the devices without the buffer, however, neither spectroscopic technique revealed any trap signatures in the devices with the buffer. Measurements of device output characteristics at different temperatures allowed confirming indirectly t.
Boundary integral method for scattering problems with cracks buried in a piecewise homogeneous medium

We consider the scattering of time‐harmonic acoustic plane waves by a crack buried in a piecewise homogeneous medium. The integral representation for a solution is obtained in the form of potentials by using Green's formula. The density in potentials satisfies the uniquely solvable Fredholm integral equation. Then we obtain the existence and uniqueness of the solution. Copyright © 2011 John Wiley & Sons, Ltd.
Optical coherence tomography: imaging architect for dermal microdialysis in psoriasis

Optical coherence tomography (OCT) has been used as part of a ground breaking translational study to shed some light on one of the worlds most prevalent autoimmune diseases; psoriasis. The work successfully integrates the fields of optical imaging, biochemistry and dermatology in conducting a dermal microdialysis (DMD) trial for quantitative histamine assessment amongst a group of psoriasis sufferers. The DMD process involves temporary insertion of microscopic hollow tubes into a layer of skin to measure the levels of histamine and other important biological molecules in psoriasis. For comparison purposes, DMD catheters were implanted into healthy, peri-lesional and lesional skin regions. The catheters' entry and exit points and their precise locations in the epidermal layer of the skin were confirmed using OCT thus obtaining high resolution, wide-field images of the affected skin as well as catheter placement whilst local microdialysis enabled a tissue chemistry profile to be obtained from these three skin regions including histamine, a local immune system activator known to contribute towards itch and inflammation. Together these tools offer a synergistic approach in the clinical assessment of the disease. In addition, OCT delivered a non-invasive and rapid method for analyzing the affected skin architecture.