cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
Absolutely convergent fixed-point fast sweeping WENO methods for steady state of hyperbolic conservation laws
Creators: name: Li, Liang
name: Zhu, Jun
name: Zhang, Yong-Tao
Publisher: name: arXiv
Year: 2020
Subjects: subject: Numerical Analysis (math.NA)
subject: FOS: Mathematics

description: Fixed-point iterative sweeping methods were developed in the literature to efficiently solve steady state solutions of Hamilton-Jacobi equations and hyperbolic conservation laws. Similar as other fast sweeping schemes, the key components of this class of methods are the Gauss-Seidel iterations and alternating sweeping strategy to achieve fast convergence rate. Furthermore, good properties of fixed-point iterative sweeping methods include that they have explicit forms and do not involve inverse operation of nonlinear local systems, and they can be applied to general hyperbolic equations using any monotone numerical fluxes and high order approximations easily. In [L. Wu, Y.-T. Zhang, S. Zhang and C.-W. Shu, Commun. Comput. Phys., 20 (2016)], a fifth order fixed-point sweeping WENO scheme was designed and it was shown that the scheme converges much faster than the total variation diminishing (TVD) Runge-Kutta approach by stability improvement of high order schemes with a forward Euler time-marching. An open problem is that for some benchmark numerical examples, the iteration residue of the fixed-point sweeping WENO scheme hangs at a truncation error level instead of settling down to machine zero. This issue makes it difficult to determine the convergence criterion for the iteration and challenging to apply the method to complex problems. To solve this issue, in this paper we apply the multi-resolution WENO scheme developed in [J. Zhu and C.-W. Shu, J. Comput. Phys., 375 (2018)] to the fifth order fixed-point sweeping WENO scheme and obtain an absolutely convergent fixed-point fast sweeping method for steady state of hyperbolic conservation laws, i.e., the residue of the fast sweeping iterations converges to machine zero / round off errors for all benchmark problems tested.
description: 35 pages
X-Ray Timing, Spectroscopy and Photometry of the Anomalous X-Ray Pulsar Candidate CXOU J010043.1-721134
Creators: name: McGarry, M. B.
name: Gaensler, B. M.
name: Ransom, S. M.
name: Kaspi, V. M.
name: Veljkovik, S.
Publisher: name: arXiv
Year: 2005
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: We present new X-ray timing and spectral results on the 8.0-second X-ray pulsar CXOU J010043.1-721134 from a series of observations using the Chandra X-ray Observatory. We find a spin period in 2004 January of 8.020392pm0.000009 seconds. Comparison of this to 2001 Chandra observations implies a period derivative dot{P} = (1.88 pm 0.08) times 10^{-11} s s^{-1}, leading to an inferred dipole surface magnetic field of 3.9 times 10^{14} G. The spectrum is well fit to an absorbed blackbody of temperature kT = 0.38pm0.02 keV with a power law tail of photon index Gamma = 2.0pm0.6. We find that the source has an unabsorbed X-ray flux (0.5-10 keV) of 4(+2-1) times 10^{-13} erg cm^{-2} s^{-1} and a corresponding X-ray luminosity of ~2 times 10^{35} erg s^{-1} for a distance of 60 kpc. These properties support classification of CXOU J010043.1-721134 as the seventh confirmed anomalous X-ray pulsar,the eleventh confirmed magnetar, and the first magnetar to be identified in the Small Magellanic Cloud.
description: 5 pages, plus 1 embedded eps figure. Refined coordinates of source, including typo in declination. ApJ Letters, in press
The Role of Intra- and Inter-site exchange correlations in the Extended Falicov-Kimball Model on a Triangular Lattice
Creators: name: Kumar, Sant
name: Yadav, Umesh K.
name: Maitra, T.
name: Singh, Ishwar
Publisher: name: arXiv
Year: 2020
Subjects: subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: Ground state magnetic properties of the spin-dependent Falicov-Kimball model (FKM) are studied by incorporating the intrasite exchange correlation J (between itinerant $d$- and localized $f$- electrons) and intersite (superexchange) correlation $J_{se}$ (between localized $f$- electrons) on a triangular lattice for two different fillings. Numerical diagonalization and Monte-Carlo techniques are used to determine the ground state magnetic properties. Transitions from antiferromagnetic to ferromagnetic and again to re-entrant antiferromagnetic phase is observed in a wide range of parameter space. The magnetic moments of $d$- and $f$- electrons are observed to depend strongly on the value of $J$, $J_{se}$ and also on the total number of $d$- electrons ($N_d$).
description: 6 pages, 3 figures. arXiv admin note: substantial text overlap with arXiv:1504.03429
Reiss, Wolfram: Erneuerung in der Koptisch-Orthodoxen Kirche
Creators: name: Meinardus, Otto F. A.
Publisher: name: Oriens christianus : Hefte für die Kunde des christlichen Orients
Year: 2024

description: Oriens christianus : Hefte für die Kunde des christlichen Orients, Bd. 83 (1999): Oriens christianus, Band 83
Polarization of light from warm clouds above an accretion disk: effects of strong-gravity near a black hole
Creators: name: Horak, J.
name: Karas, V.
Publisher: name: arXiv
Year: 2005
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: We study polarization from scattering of light on a cloud in radial motion along the symmetry axis of an accretion disk. Radiation drag from the disk and gravitational attraction of the central black hole are taken into account, as well as the effect of the cloud cooling in the radiation field. This provides us with a self-consistent toy-model for predicted lightcurves, including the linear polarization that arises from the scattering. Strong gravitational lensing creates indirect images; these are formed by photons that originate from the disk, get backscattered onto the photon circular orbit and eventually redirected towards an observer. Under suitable geometrical conditions the indirect photons may visibly influence the resulting magnitude of polarization and light-curve profiles. Relevant targets are black holes in active galactic nuclei and stellar-mass Galactic black-holes exhibiting episodic accretion/ejection events.
description: Accepted for publication in PASJ; 7 pages, 4 figures
A Modular Hybridization of Particle Swarm Optimization and Differential Evolution
Creators: name: Boks, Rick
name: Wang, Hao
name: Bäck, Thomas
Publisher: name: arXiv
Year: 2020
Subjects: subject: Neural and Evolutionary Computing (cs.NE)
subject: FOS: Computer and information sciences
subject: I.2.8

description: In swarm intelligence, Particle Swarm Optimization (PSO) and Differential Evolution (DE) have been successfully applied in many optimization tasks, and a large number of variants, where novel algorithm operators or components are implemented, has been introduced to boost the empirical performance. In this paper, we first propose to combine the variants of PSO or DE by modularizing each algorithm and incorporating the variants thereof as different options of the corresponding modules. Then, considering the similarity between the inner workings of PSO and DE, we hybridize the algorithms by creating two populations with variation operators of PSO and DE respectively, and selecting individuals from those two populations. The resulting novel hybridization, called PSODE, encompasses most up-to-date variants from both sides, and more importantly gives rise to an enormous number of unseen swarm algorithms via different instantiations of the modules therein. In detail, we consider 16 different variation operators originating from existing PSO- and DE algorithms, which, combined with 4 different selection operators, allow the hybridization framework to generate 800 novel algorithms. The resulting set of hybrid algorithms, along with the combined 30 PSO- and DE algorithms that can be generated with the considered operators, is tested on the 24 problems from the well-known COCO/BBOB benchmark suite, across multiple function groups and dimensionalities.
description: 8 pages, 1 figure, to be published in GECCO 2020 Companion
ECONOMIC ANALYSIS OF THE IMPACTS OF BOVINE SOMATOTROPIN ON THE PROFITABILITY OF REPRESENTATIVE DAIRY FARMS IN THE NORTHEAST
Creators: name: Elbehri, Aziz
name: Yonkers, Robert D.
name: Elbehri, Aziz
name: Yonkers, Robert D.
Publisher: name: Unknown
Year: 1995
Subjects: Livestock Production/Industries

description: This study evaluated the impacts of bST on the profitability of representative Pennsylvania dairy farms using a stochastic simulation model under two initial milk yield-per-cow levels, three levels of milk response to bST, and three milk price forecast scenarios. Results showed that farm profitability was improved with bST, but the magnitude of the benefits from bST depended on the farm's initial milk output per cow and the level of milk response to bST, both of which are related to quality of management. However, modest price declines due to bST-induced increases in the milk supply would have an offsetting effect on farm profitability.
[Letter from Morten Pedersen]
Creators: name: Pedersen, Morten
Publisher: name: Unknown
Year: 1898

description: Expresses gratitude for receiving the papers: 1. Weiteres über Melobesieae, 2. The reproductive organs in Turnerella, etc., 3. On some Lithothamnia, 4. New or critical Lithothamnia, 5. The Norwegian forms of Ceramium, 6. Systematical survey of the Lithothamnia.
Internal controls over financial reporting requirements and audit committee: Evidence from an event study
Creators: name: Rahmani, Ali
Publisher: name: figshare
Year: 2020
Subjects: subject: 150103 Financial Accounting
subject: FOS: Economics and business

description: The purpose of this study is the event study of internal controls over financial reporting requirements with emphasizing the role of the audit committee. In the event studies, to minimize the effects of other events, the impact of an event in a short period of time before and after the event is studied. In this context, the present study, examines the impact of the adoption of internal controls instruction as well as the formation of audit committee on quality of financial reporting, including reliability, relevance and timeliness. The results of the survey of 203 companies in Tehran Stock Exchange during the years 1390 to 1391 shows that the adoption of instruction improves reliability and relevance. Results also show that increasing the reliability of the audit committee comes to timeliness. Nevertheless, the Audit Committee had no significant effect on the relevance of financial reporting. In addition, the results of path analysis and factor analysis indicate that companies that have not an audit committee, achieve quality of financial reporting by reducing relevance. However, for companies have an audit committee, without reducing the other quality of financial reporting proxies, the relevance is achievable.
Low Mach number limit of the full Navier-Stokes equations
Creators: name: Alazard, T.
Publisher: name: arXiv
Year: 2005
Subjects: subject: Analysis of PDEs (math.AP)
subject: FOS: Mathematics
subject: 35B25

description: The low Mach number limit for classical solutions to the full Navier Stokes equations is here studied. The combined effects of large temperature variations and thermal conduction are accounted. In particular we consider general initial data. The equations leads to a singular problem, depending on a small scaling parameter, whose linearized is not uniformly well-posed. Yet, it is proved that the solutions exist and are uniformly bounded for a time interval which is independent of the Mach number Ma in (0,1], the Reynolds number Re in [1,+\infty] and the Peclet number Pe in [1,+\infty]. Based on uniform estimates in Sobolev spaces, and using a Theorem of G. Metivier and S. Schochet, we next prove that the large terms converge locally strongly to zero. It allows us to rigorously justify the well-known formal computations described in the introduction of the book of P.-L. Lions.
description: 69 pages
Parent and student perspectives on school report cards
Creators: name: Wagner, Shirley Irene
Publisher: name: University of British Columbia
Year: 2009

description: This study examined parent and student perceptions of the mandated Ministry of Education's formal structured written report card, and garnered parent and student opinion regarding reporting practices that better suited individual needs. Parents and students also expressed thoughts, ideas and concerns related to reporting issues. The report card is the main form of communication between parents, students and teachers and its purpose is to convey information from the school to parents about a student's educational progress. Since the report card is a prominent document, this study addressed the questions of: how informative and useful are report cards to parents and students and do they support and encourage student learning? The findings indicated that the report card offered an acceptable way of reporting to parents and students but it did not meet all the needs of parents and students alike because several suggestions for improvement were voiced by participants. In addition, the data in this study suggest that the report card was effective for average to above average parents and students but not for low achieving parents and students. Good letter grades and comments on the report card adequately supported and encouraged good learners, but tended to discourage low achieving students because no matter how hard they tried, they were rewarded with low letter grades. Finally, parental involvement and motivation were viewed as necessary components to a child's success at school.
Construction of dendriform trialgebras
Creators: name: Novelli, Jean-Christophe
name: Thibon, Jean-Yves
Publisher: name: arXiv
Year: 2005
Subjects: subject: Combinatorics (math.CO)
subject: Rings and Algebras (math.RA)
subject: FOS: Mathematics
subject: 05E05, 18D50

description: We realize the free dendriform trialgebra on one generator, as well as several other examples of dendriform trialgebras, as sub-trialgebras of an algebra of noncommutative polynomials in infinitely many variables.
description: In French, abridged English version
MODELING U.S. BUTTER CONSUMPTION WITH ZERO OBSERVATIONS
Creators: name: Yen, Steven T.
name: Su, Shew-Jiuan
name: Yen, Steven T.
name: Su, Shew-Jiuan
Publisher: name: Unknown
Year: 1995
Subjects: Food Consumption/Nutrition/Food Safety

description: A heteroscedastic double-hurdle model is used to investigate household butter consumption in the United States. Results suggest that failure to incorporate heteroscedastic errors may lead to unreliable elasticity estimates. Decomposition of the effects of variables leads to insightful information and makes the double-hurdle model a more useful tool in micro demand analysis. Larger and higher-income households are more likely to consume butter than others and also consume more, but income elasticity is very small. Age, region, and seasonality are among the other significant determinants of household butter consumption.
High-Speed Imaging of Transition from Fluid Breakup to Phase Explosion in Electric Explosion of Tungsten Wires in Air
Creators: name: Sechrest, Yancey
name: Campbell, Christopher
name: Tang, Xin
name: Staack, David
name: Wang, Zhehui
Publisher: name: arXiv
Year: 2020
Subjects: subject: Applied Physics (physics.app-ph)
subject: FOS: Physical sciences

description: High-speed visible imaging of sub-microsecond electric explosion of wires at the low specific energy deposition threshold reveals three distinct modes of wire failure as capacitor charge voltage and energy deposition are increased. For 100 micron diameter gold-plated tungsten wires of 2 cm length, deposited energies of 1.9 eV/atom produces a liquid column that undergoes hydrodynamic breakup into droplets with radii of order of wire diameter on timescales of 200 microseconds. Instability growth, column breakup, and droplet coalescence follow classic Rayleigh-Plateau predictions for instability of fluid column. Above 3.2 eV/atom of deposited energy, wires are seen to abruptly transition to an expanding mixture of micron scale liquid-droplets and vapor within one frame (less than 3.33 microseconds), which has been termed phase explosion in literature. Between these two limits, at 2.5 eV/atom of deposited energy, wire radius is unchanged for the first 10 microseconds before the onset of a rapid expansion and disintegration that resembles homogeneous nucleation of mechanically unstable bubbles. Thermodynamic calculations are presented that separate cases by temperature obtained during heating: below boiling point, near boiling point, and exceeding boiling point.
Developing pattern of Voluntary disclosure: the measure for management accounting
Creators: name: Rahmani, Ali
Publisher: name: figshare
Year: 2020
Subjects: subject: 150103 Financial Accounting
subject: FOS: Economics and business

description: Voluntary disclosure is one of the most important management tool to transfer the data on financial performance of companies to investors, creditors and other stakeholders. One of the main reasons for the request for voluntary disclosure, agency and asymmetric information. This study to develop a suitable model of voluntary disclosure study the scope of the voluntary disclosure literature and have designed a model consisting of ten dimensions of 233 items that The validity and reliability were approved by the experts. the model were evaluated among the 146 companies listed in Tehran Stock Exchange during the period 92-88 . The findings indicate a high correlation between the items specified in dimensions with the total score of dimensions. The high correlation of the total score of voluntary disclosure with each dimension total score represents the construct validity of model. The reliability coefficient of a designed tool is 0.8 . developed model from the perspective of experts and correlation analysis has high reliability and validity and can be used by managers to improve the information Transparency.
SOLVING STOCHASTIC MODELS OF COMPETITIVE STORAGE AND TRADE BY CHEBYCHEV COLLOCATON METHODS
Creators: name: Miranda, Mario J.
name: Glauber, Joseph W.
name: Miranda, Mario J.
name: Glauber, Joseph W.
Publisher: name: Unknown
Year: 1995
Subjects: Demand and Price Analysis

description: We show how to solve the stochastic spatial-temporal price equilibrium model numerically using the Chebychev collocation method. We then use the model to analyze the joint and interactive stabilizing effects of competitive storage and trade.
INTEGRATION OF AGRICULTURE AND TECHNOLOGICAL CHANGE
Creators: name: White, Fred C.
name: White, Fred C.
Publisher: name: Unknown
Year: 1995
Subjects: Research and Development/Tech Change/Emerging Technologies

description: Market structure has implication for research policies. The public sector reduced its support for technological change for poultry relative to beef and pork after poultry became integrated. However, market integration causes private sector research to be below the optimal level from society's perspective. In order to get the appropriate response from the private sector, the public sector should not reduce its support for technological change after market integration. Instead, the public sector should increase its support for research such as basic science that complements private sector research.
Environmental Policy Since Earth Day I: What Do We Know About the Benefits and Costs?
Creators: name: Freeman, A. Myrick
name: Freeman, A. Myrick
Publisher: name: Unknown
Year: 2001
Subjects: Environmental Economics and Policy

description: Data on costs and benefits of the major environmental laws passed during the 1970s are reviewed. The winners in terms of benefit-cost analysis include: getting lead out of gasoline, controlling particulate air pollution, reducing the concentration of lead in drinking water, and the cleanup of hazardous waste sites with the lowest cost per cancer case avoided under Superfund. The losers include: mobile source air pollution control, water pollution control, and many of the regulations and cleanup decisions taken under the Federal Insecticide, Fungicide, and Rodenticide Act, the Toxic Substances Control Act, the Safe Drinking Water Act, and Superfund.
Teunia tronadorensis Q. M. Wang, F. Y. Bai & A. H. Li 2020, sp. nov.
Creators: name: Li, A. - H.
name: Yuan, F. - X.
name: Groenewald, M.
name: Bensch, K.
name: Yurkov, A. M.
name: Li, K.
name: Han, P. - J.
name: Guo, L. - D.
name: Aime, M. C.
name: Sampaio, J. P.
name: Jindamorakot, S.
name: Turchetti, B.
name: Inacio, J.
name: Fungsin, B.
name: Wang, Q. - M.
name: Bai, F. - Y.
Publisher: name: Zenodo
Year: 2020
Subjects: Biodiversity
Taxonomy
Fungi
Basidiomycota
Tremellomycetes
Tremellales
Cryptococcaceae
Teunia
Teunia tronadorensis

description: Teunia tronadorensis V. de García, Zalar, Brizzio, Gunde-Cim. & van Brook ex Q.M. Wang, F.Y. Bai & A.H. Li, sp. nov. MycoBank MB828754.
For description see FEMS Microbiol. Ecol. 82(2): 536 (2012).
 Holotype: CRUB 1299 (preserved in a metabolically inactive state).
 Synonym: Cryptococcus tronadorensis V. de García et al., FEMS Microbiol. Ecol. 82(2): 536 (2012), nom. inval., Art. 40.7 (Shenzhen).
 = Fonsecazyma tronadorensis V. de García, Zalar, Brizzio, Gunde-Cim. & van Brook ex Yurkov, Stud. Mycol. 81: 129 (2015), nom. inval., Art. 40.7 (Shenzhen).
description: Published as part of Li, A. - H., Yuan, F. - X., Groenewald, M., Bensch, K., Yurkov, A. M., Li, K., Han, P. - J., Guo, L. - D., Aime, M. C., Sampaio, J. P., Jindamorakot, S., Turchetti, B., Inacio, J., Fungsin, B., Wang, Q. - M. & Bai, F. - Y., 2020, Diversity and phylogeny of basidiomycetous yeasts from plant leaves and soil: Proposal of two new orders, three new families, eight new genera and one hundred and seven new species, pp. 17-140 in Studies In Mycology 96 on page 86, DOI: 10.1016/j.simyco.2020.01.002, http://zenodo.org/record/10497182
An Hedonic Analysis of the Effects of Lake Water Clarity on New Hampshire Lakefront Properties
Creators: name: Huang, Ju-Chin
name: Boyle, Kevin J.
name: Halstead, John M.
name: Gibbs, Julie P.
name: Huang, Ju-Chin
name: Boyle, Kevin J.
name: Halstead, John M.
name: Gibbs, Julie P.
Publisher: name: Unknown
Year: 2002
Subjects: Resource /Energy Economics and Policy

description: Policy makers often face the problem of evaluating how water quality affects a region's economic well-being. Using water clarity as a measure of the degree of eutrophication levels (as a lake becomes inundated with nutrients, water clarity decreases markedly), analysis is performed on sales data collected over a six-year period. Our results indicate that water clarity has a significant effect on prices paid for residential properties. Effects of a one-meter change in clarity on property value are also estimated for an average lake in four real estate market areas in New Hampshire, with effects differing substantially by area. Our findings provide state and local policy makers a measure of the cost of water quality degradation as measured by changes in water clarity, and demonstrate that protecting water quality may have a positive effect on property tax revenues.
The Role of Promotion Programs for U.S. Poultry Exports
Creators: name: Shahid, Abdus
name: Gempesaw, Conrado M.
name: Shahid, Abdus
name: Gempesaw, Conrado M.
Publisher: name: Unknown
Year: 2002
Subjects: International Relations/Trade

description: This study examines the effectiveness of price versus nonprice promotion programs for U.S. poultry exports. A comparative static simulation framework is specified for this purpose. The elasticities needed for the simulation model are estimated using seemingly unrelated regression and time-varying parameter regression techniques. Results from this study indicate that a price subsidy is more effective than nonprice market promotion programs in raising export demand for U.S. poultry.
Effects of Meat Recalls on Futures Market Prices
Creators: name: Schroeder, Ted C.
name: Lusk, Jayson L.
name: Schroeder, Ted C.
name: Lusk, Jayson L.
Publisher: name: Unknown
Year: 2002
Subjects: Agribusiness
Food Consumption/Nutrition/Food Safety

description: The number of meat recalls has increased markedly in recent years. This research examines the impact of beef and pork recall announcements on nearby daily live cattle and lean hog futures market prices, respectively. Results indicate medium-sized beef recalls that are of serious health concerns have a marginally negative impact on short-term live cattle futures prices. However, results are not robust across recall size and severity. This research suggests that if there is any systematic change in cattle and hog demand due to meat recalls, it likely occurs over an extended period of time and only in certain cases does it noticeably affect daily futures prices.
Galaxies in SDSS and DEEP2: a quiet life on the blue sequence?
Creators: name: Blanton, Michael R.
Publisher: name: arXiv
Year: 2005
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: In the six billion years between redshifts z=1 and z=0.1, galaxies change due to the aging of their stellar populations, the formation of new stars, and mergers with other galaxies. Here I explore the relative importance of these various effects, finding that while mergers are likely to be important for the red galaxy sequence they are unlikely to affect more than 10% of the blue galaxy sequence. I compare the galaxy population at redshift z=0.1 from the Sloan Digital Sky Survey to that at z=1 from the Deep Extragalactic Evolutionary Probe 2. Galaxies are bluer at z=1: the blue sequence by about 0.3 mag and the red sequence by about 0.1 mag, in redshift z=0.1 (u-g) color. I evaluate the change in color and in the luminosity functions of the two sequences using some simplistic stellar population synthesis models. These models indicate that the luminous end of the red sequence fades less than passive evolution allows by about 0.2 mag. Due to a lack of luminous blue progenitors, ``dry'' mergers betweeen red galaxies then must create the luminous red population at z=0.1, if stellar population models are correct. The blue sequence colors and luminosity function are consistent with a reduction in the star-formation rate since redshift z=1 by a factor of about three, with no change in the number density to within 10%. These results restrict the number of blue galaxies that can fall onto the red sequence by any process, and in particular suggest that if mergers are catastrophic events they must be rare for blue galaxies.
description: submitted to ApJ, summary and viewgraphs available at http://cosmo.nyu.edu/blanton/deep2sdss/
ارزیابی راهبری شرکتی توسط حسابرسان داخلی در ایران
Creators: name: Rahmani, Ali
Publisher: name: figshare
Year: 2020
Subjects: subject: 150103 Financial Accounting
subject: FOS: Economics and business

description: راهبری موثر باید به عنوان یک فرایند منسجم و یکپارچه، مدل کسب و کار سازمان، محیط سازمان و چگونگی ایجاد ارزش پایدار و بهینه برای ذینفعان را درک کند و از پیشرفت مناسب اهداف و ارزش های اساسی سازمان، اطمینان حاصل نماید. در این راستا، حسابرسی داخلی یکی از حلقه های زنجیره ارزش آفرینی در سازمانهای نوین است که در چارچوب نظام راهبری شرکتی، نقش مهمی در توسعه پایدار شرکت ایفا می کند. یکی از مسئولیت های حسابرسان داخلی، شناخت درست و ارزیابی فرآیند نظام راهبری و ارائه خدمات اطمینان بخشی و مشاوره در این حوزه است. برای رسیدن به این مهم، یکی از بهترین منابع حسابرسان داخلی در مورد چگونگی ارزیابی و ارائه توصیه های مناسب برای بهبود فرآیندهای راهبری، چارچوب کار حرفه ای بین المللی حسابرسی داخلی ( IPPF) است که توسط انجمن حسابرسان داخلی (IIA) به عنوان یک راهنمای عمل منتشر گردیده است. پژوهش حاضر، میزان آشنایی و استفاده حسابرسان داخلی ایران از چارچوب های بین المللی برای ارزیابی های راهبری شرکتی، در تدوین یک برنامه حسابرسی داخلی جامع و کارآمد را سنجیده است. نتایج پژوهش نشان می دهد که حسابرسان داخلی ایران کمتر از حد انتظار، آنچه را که مطابق با چارچوب ها و رهنمودهای بین المللی است، در ارزیابی های خود به کار می گیرند.
Returns to Soybean Producers from Investments in Promotion and Research
Creators: name: Williams, Gary W.
name: Shumway, C. Richard
name: Love, H. Alan
name: Williams, Gary W.
name: Shumway, C. Richard
name: Love, H. Alan
Publisher: name: Unknown
Year: 2002
Subjects: Agribusiness

description: U.S. soybean producers have been cooperatively investing in both production research and demand promotion for nearly four decades to enhance the profitability and international competitiveness of their industry. Have producers benefitted from their contributions to soybean checkoff program activities over the years? How has the return to investments in soybean production research compared to that of soybean demand promotion investments? The overall positive returns to producers over the study period resulted primarily from promotion activities. Production research contributed negatively to overall producer returns from soybean checkoff investments.
Double hadron leptoproduction in the nuclear medium
Creators: name: The HERMES Collaboration
name: Airapetian, A.
Publisher: name: arXiv
Year: 2005
Subjects: subject: High Energy Physics - Experiment (hep-ex)
subject: FOS: Physical sciences

description: First measurement of double-hadron production in deep-inelastic scattering has been measured with the HERMES spectrometer at HERA using a 27.6 GeV positron beam with deuterium, nitrogen, krypton and xenon targets. The influence of the nuclear medium on the ratio of double-hadron to single-hadron yields has been investigated. Nuclear effects are clearly observed but with substantially smaller magnitude and reduced $A$-dependence compared to previously measured single-hadron multiplicity ratios. The data are in fair agreement with models based on partonic or pre-hadronic energy loss, while they seem to rule out a pure absorptive treatment of the final state interactions. Thus, the double-hadron ratio provides an additional tool for studying modifications of hadronization in nuclear matter.
Strange Quark, Tachyonic Gluon Masses and V_{us} from Hadronic Tau Decays
Creators: name: Narison, Stephan
Publisher: name: arXiv
Year: 2005
Subjects: subject: High Energy Physics - Phenomenology (hep-ph)
subject: FOS: Physical sciences

description: We apply, to the new OPAL data on V+A strange spectral functions, a suitable combination of QCD spectral sum rules directly sensitive to the combination of strange quark (m_s) and tachyonic gluon (λ^2) masses . Using the mean value of λ^2 from a sum rule analysis of different channels, we deduce the invariant strange quark mass m_s= (106 +33 -37) MeV to order α_s^3, which leads to the running mass m_s(2 GeV)= (93 +29 -32) MeV. We also obtain an interesting though less competitive estimate of the CKM angle: |V_{us}|=0.217\pm 0.019.
description: Version to appear in Phys. Lett. B
Questions of Costs About the French Bio-Fuel Sector by Year 2010
Creators: name: Treguer, David
name: Sourie, Jean-Claude
name: Rozakis, Stelios
name: Treguer, David
name: Sourie, Jean-Claude
name: Rozakis, Stelios
Publisher: name: Unknown
Year: 2005
Subjects: subject: Resource /Energy Economics and Policy
subject: bio-fuels
subject: Common Agricultural Policy
subject: opportunity cost
subject: energy crops
subject: Kyoto Protocol

description: By the end of year 2010, each member state of the European Union (the EU) ought to incorporate 5.75% of bio-fuels in the total of fuels used for transportation purposes. In order to achieve such a target, tax incentives are implemented by the French government given that the production of bio-fuels still remains unprofitable, even if oil prices are about $60/barel. After a brief introduction (1), we will first demonstrate the importance borne by the cost of agricultural raw material in the total cost of biofuels (2). For this purpose a sequential multi annual LP model is used (3). Emphasis must be placed on the possible competition between food and energy crops, should the production of energy crops require land exceeding the mandatory 10% set-aside (4). An assessment of the profitability of the different types of bio-fuels is then carried out (5).
The societal impact of ion beam therapy
Creators: name: Bortfeld, Thomas R.
name: de Viana, Matthew Fernandez
name: Yan, Susu
Publisher: name: arXiv
Year: 2020
Subjects: subject: Medical Physics (physics.med-ph)
subject: FOS: Physical sciences

description: Ion beam therapy should be "democratized" through model-based patient selection, innovative technologies for better and faster treatment delivery, and substantial size and cost reduction. The disability-adjusted life year (DALY) concept can be used to quantify the societal benefit.
Elicitation of Subjective Crop Yield PDF for DSS Implementation
Creators: name: Clop-Gallart, M. Merce
name: Juarez-Rubio, Francisco
name: Clop-Gallart, M. Merce
name: Juarez-Rubio, Francisco
Publisher: name: Unknown
Year: 2005
Subjects: subject: Crop Production/Industries
subject: decision support systems
subject: subjective crop yield PDF elicitation
subject: two step PDF estimation method
subject: triangular and beta distributions

description: The aim of this research is to establish the persistence of annual crop yield point values subjective estimates, and the coherence and reliability of subjective crop yield probability density functions (PDF) elicited from a series of interviews carried out on a wide group of farmers, and then to determine whether they should be included or not in a decision support system (DSS). Three different elicitation techniques were used: a) The Two Step PDF estimation method b) Triangular distribution c) Beta distribution Although the results are noteworthy, further studies should be carried out to perfect the aforementioned techniques before crop yield PDF's are used in decision making processes.
The role of financial reporting, transparency and corporate governance in Investors protection
Creators: name: Rahmani, Ali
Publisher: name: figshare
Year: 2020
Subjects: subject: 150103 Financial Accounting
subject: FOS: Economics and business

description: In public corporations, important rules are important because of the relative complexity of the relationship between executives. According to the agency theory, the goal of the company is to maximize shareholder wealth. This goal is limited, and the supporters of the stakeholder theory believe that such a narrow goal with the responsibilities of modern companies, which requires attention to its impact on working conditions, relationships with customers and the environment, is not the same. the issue that is emphasized more than other issues in the corporate law is to protect the rights of investors, especially minority investors against major executives and shareholders. Major shareholders and corporate executives can exploit their authority in a variety of ways, due to their dominance in investing resources, if weak support is provided to minority investors. In the present study, using the grounded theory methodology, through interviewing experts and specialists and analyzing the data from the interview, the role of financial reporting, transparency and corporate governance is investigated in investors protection. Also, using open, axis and selective coding, the concepts, categories, specifications and dimensions of the categories were categorized as causal conditions, action strategies, intervening conditions, context conditions and consequences. Finally, the model was refined and validated by presenting to experts (some of which were not previously present in the interview).
Logistics Costs Analysis as an Assisting Tool to Achieve Competitive Advantage for Agricultural Enterprises
Creators: name: Wajszczuk, Karol
name: Wajszczuk, Karol
Publisher: name: Unknown
Year: 2005
Subjects: subject: Agribusiness
subject: logistics
subject: agricultural enterprises
subject: logistics costs

description: An attempt of evaluation of level and structure of logistics costs in chosen great area agricultural enterprises was shown in the paper. Results of research have shown, that great area agricultural enterprises have got high share costs of logistics both in total costs of production 42,2%, and in selling value of products and services 27,5%. Costs of physical flow of materials predominate in the structure of total logistics costs of great area agricultural enterprises 86,5%.
An improved formula for the relativistic corrections to the kinematical Sunyaev-Zeldovich effect for clusters of galaxies
Creators: name: Nozawa, Satoshi
name: Itoh, Naoki
name: Suda, Yasuhiko
name: Ohhata, Yoichi
Publisher: name: arXiv
Year: 2005
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: We improve the calculation of Nozawa, Itoh, and Kohyama (1998) to provide a formula for relativistic corrections to the thermal and kinematical Sunyaev-Zeldovich effects that is accurate to fourth order in theta_e = kT_e/m_ec^2, T_e and m_e being the electron temperature and electron mass, respectively. We also carry out a direct numerical integration of the Boltzmann collision term and confirm the excellent accuracy of the analytic formula. This formula will be useful for the analysis of the observational data of the forthcoming experiments of the kinematical Sunyaev-Zeldovich effect for clusters of galaxies.
description: 14 pages, 4 figures, accepted version, Nuovo Cimento B (a subroutine is added)
Is Certification a Promising Way to Ensure Sustainable Resource Use? An Analysis Based on the Concept of 'Self-Enforcing Contracts'
Creators: name: Lippert, Christian
name: Lippert, Christian
Publisher: name: Unknown
Year: 2005
Subjects: subject: Resource /Energy Economics and Policy
subject: renewable resources and conservation
subject: demand and supply

description: In the past decade several certification schemes have been developed in order to promote sustainable resource use, especially in foreign countries where it is impossible to rely on direct enforcement of process standards. Based on the concept of 'Self-Enforcing Contracts' a model is developed simulating the simultaneous market equilibrium for certified natural resource units and physically identical units produced without observing certain environmental standards. The model along with some empirical evidence from tropical forestry yields that very likely certification will fall short in ensuring sustainable resource use. Basic natural resource management has to be primarily steered by governments and administrations, not by market forces.
Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management
Creators: name: Rahmani, Ali
Publisher: name: figshare
Year: 2020
Subjects: subject: 150103 Financial Accounting
subject: FOS: Economics and business

description: Implementing the internal control mechanisms and disclosing their reports is one of the effective control tools in more suitable monitoring of stakeholders over the behavior and performance of managers. The purpose of this study is to investigate the relation between disclosure of internal control report over financial reporting, agency expenses and earnings management in listed companies in Tehran Stock Exchange. So, three hypotheses have been designed and tested using the data of a sample from listed companies in Tehran Stock Exchange during the period 2007 to 2016. The results of statistical analysis of multiple correlation models indicate that there is a significant negative relation between disclosure of internal control reports and earnings management. However, there is not a relation between earnings management and agency expenses, as well as the disclosure of internal control report and agency expenses.
The Duck Redux: An Improved Proper Motion Upper Limit for the Pulsar B1757-24 Near the Supernova Remnant G5.4-1.2
Creators: name: Blazek, J. A.
name: Gaensler, B. M.
name: Chatterjee, S.
name: van der Swaluw, E.
name: Camilo, F.
name: Stappers, B. W.
Publisher: name: arXiv
Year: 2005
Subjects: subject: Astrophysics (astro-ph)
subject: FOS: Physical sciences

description: "The Duck" is a complicated non-thermal radio system, consisting of the energetic radio pulsar B1757-24, its surrounding pulsar wind nebula G5.27-0.90 and the adjacent supernova remnant (SNR) G5.4-1.2. PSR B1757-24 was originally claimed to be a young (~15 000 yr) and extreme velocity (>~1500 km/s) pulsar which had penetrated and emerged from the shell of the associated SNR G5.4-1.2, but recent upper limits on the pulsar's motion have raised serious difficulties with this interpretation. We here present 8.5 GHz interferometric observations of the nebula G5.27-0.90 over a 12-year baseline, doubling the time-span of previous measurements. These data correspondingly allow us to halve the previous upper limit on the nebula's westward motion to 14 milliarcseconds/yr (5-sigma), allowing a substantive reevaluation of this puzzling object. We rule out the possibility that the pulsar and SNR were formed from a common supernova explosion ~15 000 yrs ago as implied by the pulsar's characteristic age, but conclude that an old (>~70 000 yr) pulsar / SNR association, or a situation in which the pulsar and SNR are physically unrelated, are both still viable explanations.
description: 9 pages, including 1 color and 1 B/W figure. Minor changes following referee's report. ApJ, in press
van Moorsel, Paul; Immerzeel, Mat; Langen, Linda: Catalogue Général du Musée Copte
Creators: name: Schulz, Regine
Publisher: name: Oriens christianus : Hefte für die Kunde des christlichen Orients
Year: 2024

description: Oriens christianus : Hefte für die Kunde des christlichen Orients, Bd. 83 (1999): Oriens christianus, Band 83
Chemical and sensorial profile of Coffea arabica cultivars fermented by different post-harvest processing methods
Creators: name: Filete, Cristhiane Altoé
name: dos Santos Gomes, Willian
name: da Luz, José Maria Rodrigues
name: Moreira, Taís Rizzo
name: da Silva Oliveira, Emanuele Catarina
name: Simmer, Marinalva Maria Bratz
name: Guarçoni, Rogério Carvalho
name: dos Santos, Michel Mendonça
name: Pereira, Lucas Louzada
Publisher: name: Taylor & Francis
Year: 2024
Subjects: subject: Space Science
subject: Physical Sciences not elsewhere classified
subject: Microbiology
subject: FOS: Biological sciences
subject: Environmental Sciences not elsewhere classified
subject: Chemical Sciences not elsewhere classified
subject: Sociology
subject: FOS: Sociology
subject: Biological Sciences not elsewhere classified
subject: Mathematical Sciences not elsewhere classified
subject: Inorganic Chemistry
subject: FOS: Chemical sciences
subject: Plant Biology

description: Climatic conditions, genotypes, and post-harvest processing methods influence coffee quality. Microbial fermentation during post-harvest processing has sparked researchers’ interest due to the modulation of the sensory characteristics of coffee. However, the influence of microbial fermentation on different coffee genotypes has been little investigated. The objective of this study was to evaluate the chemical and sensory changes of Coffea arabica cultivars caused by different post-harvest processing and fermentations. Catucaí 785 and Catucaí Açú cultivars had better sensory evaluation than the Arara cultivar in the two years of sampling. However, dry fermentation proved to be a promising alternative to improve the sensory analysis of the Arara cultivar. Inoculation of Saccharomyces pastorianus yielded positive results in the chemical and sensory of the Catucaí Açú cultivar. Each coffee genotype is capable of expressing unique sensory and chemical attributes depending on the different post-harvest processing and fermentations applied.
An Assessment of the Potential Consumption Impacts of WHO Dietary Norms in OECD Countries
Creators: name: Srinivasan, Chittur S.
name: Shankar, Bhavani
name: Irz, Xavier T.
name: Srinivasan, Chittur S.
name: Shankar, Bhavani
name: Irz, Xavier T.
Publisher: name: Unknown
Year: 2005
Subjects: Food Consumption/Nutrition/Food Safety

description: The member countries of the World Health Organization (WHO) have recently endorsed its Global Strategy on Diet, Physical Activity and Health. The strategy emphasizes the need to limit the consumption of saturated fats and trans fatty acids, salt and sugars, and to increase consumption of fruits and vegetables in order to combat the growing burden of non communicable diseases. Adherence to the norms recommended by the WHO would call for major changes in the consumption, production and trade of several key food products and several sectors of the food industry have expectedly raised serious concerns about the potential impact of these norms on their future growth prospects. This paper attempts a broad quantitative assessment of the consumption impacts of these norms in OECD countries using a mathematical programming approach. We find that adherence to the WHO norms would involve a significant decrease in the consumption of vegetable oils (30%), dairy products (28%), sugar (24%), animal fats (30%) and meat (pig meat, 13.5%, mutton and goat 14.5%) and a significant increase in the human consumption of cereals (31%), fruits (25%) and vegetables (21%). The paper also explains the apparent dilemma that some OECD countries face when simultaneously trying to liberalise agricultural markets and promote healthy diets.
Edgeworth corrections for spot volatility estimator
Creators: name: He, Lidan
name: Liu, Qiang
name: Liu, Zhi
Publisher: name: arXiv
Year: 2020
Subjects: subject: Statistics Theory (math.ST)
subject: FOS: Mathematics

description: We develop Edgeworth expansion theory for spot volatility estimator under general assumptions on the log-price process that allow for drift and leverage effect. The result is based on further estimation of skewness and kurtosis, when compared with existing second order asymptotic normality result. Thus our theory can provide with a refinement result for the finite sample distribution of spot volatility. We also construct feasible confidence intervals (one-sided and two-sided) for spot volatility by using Edgeworth expansion. The Monte Carlo simulation study we conduct shows that the intervals based on Edgeworth expansion perform better than the conventional intervals based on normal approximation, which justifies the correctness of our theoretical conclusion.
Assessment the usefulness of information provided in the financial statements of Pension Funds
Creators: name: Rahmani, Ali
Publisher: name: figshare
Year: 2020
Subjects: subject: 150103 Financial Accounting
subject: FOS: Economics and business

description: Purpose: The purpose of this study is assessing the usefulness of information resulted from applying Iranian accounting Standard of Retirement benefit plans (No.27).
Methodology: we use Post Implementation Review and mixed method approaches; in other words, we used questionnaires and interviews for collecting data.
Results: format of financial statements, the presentation of their components, the method of measuring obligations of pension benefits and Contributions, presenting funds deficiency and accompanying notes are useful, but measuring and disclosing of investments is not useful. Opponents criticize not specifying the quality of net asset value increases and liquidity of funds. Respondents also believe that the structure, rates and methods of actuarial calculations are not understandable; describing the basic aspects of actuarial calculations, mentioning samples, determining the format of actuarial report and its information and extensive exposure enhance understandability.
Conclusion: In general, information of applying Standard NO.27 is useful but in order to increase the usefulness and understandability it should be modified.
Contribution: Despite the importance of financial reporting of pension funds, the usefulness of their financial reporting not been thoroughly investigated, so we considered various dimensions of it.