nils-herrmann/clean_scirepeval huggingface dataset:
Does Changing Accounting Standards Affect Dividend Policy

This study explores the impact of International Financial Reporting Standards (IFRS) mandatory adoption on aspects of dividend policy in Western Europe. We select the United Kingdom as a representative of common law countries and France as a representative of code law countries. These two countries are highly comparable economically, which allows us to implement a difference in differences methodology. The genesis of our theoretical argument is that IFRS adoption is expected to mitigate information asymmetry, a major reason behind corporate underinvestment and cash over retention (Myers Majluf, 1984) Our findings suggest that IFRS adoption is a major contributor in increasing dividend payouts among code law firms through enhancing the corporate financial information environment and reducing asymmetric information. Improvements to the information environment reduce firms' concerns about their ability to raise external funds and this in turn makes them more willing to pay dividends. The reduction in information asymmetry helps investors become more confident about using accounting measures in assessing firm financial performance, which causes a significant reduction in dividend value relevance with respect to the market valuation of code law firms. On the other hand, common law firms witness no significant change in dividend payouts and a lower reduction in dividend value relevance relative to code law firms. We contribute to the financial reporting literature through showing some of the effects of an exogenous information shock on dividend policy and dividend value relevance. The main implication from this study is that the introduction of higher quality accounting standards serve to mitigate information asymmetry between managers and investors and, consequently, reduces the frictions affecting corporate financial decisions.
THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COST OF CAPITAL

This paper discusses empirical research examining the impact of International Financial Reporting Standards (IFRS) on cost of capital. Using a sample of 1.173 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2006 through 2013, this research finds evidence of positive relationship between IFRS implementation and cost of capital. This means that in post adoption period, the cost of capital increase. This result is inconsistent with investor's expectation, in which IFRS implementation will reduce information asymmetry which in turn decreases cost of capital. When analysis is decomposed into per sector's analysis, the results are inconsistent. For some sectors, IFRS adoption does not have impact on the cost of capital, whereas for the others IFRS adoption positively affect the cost of capital. This study provides further evidence on the economic consequence of IFRS implementation on cost of capital using data from emerging market with low level coercion which is Indonesian Capital Market.
Investigation of magnesium phosphate cement hydration in diluted suspension and its retardation by boric acid

Magnesium phosphate cements (MPCs) are used for rapid repair works, but they may also offer prospects for the stabilization/solidification of deleterious waste. MPCs contain calcined magnesium oxide and a water soluble acid phosphate, such as potassium dihydrogen phosphate (KH 2 PO 4 The main precipitated hydrate is then K struvite (MgKPO 4 *6H 2 O) This work aims at giving new insight into the processes involved in its formation. Since cement hydration is very rapid, the second objective is to understand how boric acid, a common admixture for field application, retards cement hydration. A multi stage process is evidenced in diluted suspension: MgHPO 4 *7H 2 O likely precipitates first. This phase is then destabilized to form Mg 2 KH(PO 4 2 *15H 2 O which is finally converted into K struvite and cattiite (Mg 3 (PO 4 2 *22H 2 O) Boric acid doesn't slow down the initial dissolution of the reactants, but rather retards the precipitation of the products. Besides, it tends to favor the formation of cattiite against that of K struvite.
Graph Theoretic Concepts in Computer Science
Venue: Lecture Notes in Computer Science

Let G be a graph. A k radius sequence for G is a sequence of vertices of G such that for every edge uv of G vertices u and v appear at least once within distance k in the sequence. The length of a shortest k radius sequence for G is denoted by fk(G) Such sequences appear in a problem related to computing values of some 2 argument functions. Suppose we have a set V of large objects, stored in an external database, and our cache can accommodate at most k 1 objects from V at one time. If we are given a set E of pairs of objects for which we want to compute the value of some 2 argument function, and assume that our cache is managed in FIFO manner, then fk(G) (where G (V, E) is the minimum number of times we need to copy an object from the database to the cache. We give an asymptotically tight estimation on fk(G) for complete bipartite graphs. We show that for every 0 we have fk(Km,n) (1 )dk mn k provided that both m and n are sufficiently large where dk depends only on k. This upper bound asymptotically coincides with the lower bound fk(G) dk e(G) k valid for all bipartite graphs. We also show that determining fk(G) for an arbitrary graph G is NP hard for every constant k 1.
Do professional service firms benefit from customer and supplier collaborations in competitive, turbulent environments?

Although recent research on business to business professional service firms (PSFs) emphasizes the role and consequences of collaboration with business partners, we know little regarding the conditions under which bright side benefits of PSF interfirm collaboration turn into dark side drawbacks. Our study shows that customer and supplier collaborations have both bright and dark sides, and their benefits with respect to helping a PSF to drive service performance are contingent on the levels of the environmental competition and turbulence. In particular, we show that increasing levels of competitive intensity and environmental turbulence encountered by a PSF can diminish the capacity of customer and supplier collaborations to drive service performance. When the level of competitive intensity increases, the benefits of customer collaboration become more positive; however, the dark side of supplier collaboration becomes more pronounced, which negatively influences service performance. When the level of environmental turbulence increases, the dark side of customer and supplier collaborations becomes more critical and the benefits derived from interfirm collaboration to promote service performance can be lost.
How do firms benefit from customer complaints

The study explores the effects of two sets of factors relating to complaint management on firm performance, namely, (1) customer response factors and (2) organizational learning factors, thereby integrating organizational learning into the conceptualization of complaint management. Symmetric testing using hierarchical regression analysis of data obtained from complainants and firm managers revealed the joint effects of the two main paths on firm performance, independently from one another. Learning from complaints is shown to influence both short and long term firm level performance measures positively. However, contrary to expectations, complainants' and managers' perceptions of fairness in the complaint handling processes of firms are found to (1) be nonrelated to short term firm performances and (2) influence long term performance expectancies negatively. Asymmetric analyses involving contrarian cases and further utilizing the fuzzy set qualitative comparative analysis (fsQCA) disclosed distinct sets of antecedents that are sufficient for explaining short and long term firm performance.
Case studies of materials selection and design

Ten detailed practical examples, or case studies, have been chosen to explain and impart a better understanding of the methods described in the previous chapters. The first example describes the problem of selecting materials for a hip joint prosthesis, which includes target criteria. The process of obtaining three types of weightings, ranking with comprehensive VIKOR and extended TOPSIS methods, and the aggregation process for optimal materials selection has been exhibited in this example. The second example, which includes the target value of criteria as well as interval data in some criteria, describes the problem of selecting materials for the femoral component of a total knee replacement. The third to fifth examples are all related to materials selection and design of knee prostheses. The third example is the design and multi objective optimization of a functionally graded material for the femoral component of knee prosthesis. The fourth example deals with materials selection and design optimization problem, and the fifth example is a simultaneous material and design selection problem, while demonstrating the role of quality function deployment (QFD) in design decision making. The sixth example is a typical engineering problem, selecting materials using interval data, in this case to repair aircraft structures. The seventh example uses a mechanical turnbuckle assembly to introduce the concept of multiple component materials selection. In addition, it tries to reveal cost uncertainty in the early stages of the design process. The eighth example explains the place of multiple attribute decision making (MADM) in the lightweight design of a thin walled tube for the energy absorption structure in a motorcar. A strategy for decision making, in the presence of a difference between physical and simulation experiments, is also highlighted in this example. The ninth example describes the use of fuzzy MADM when selecting materials for a motorcar dashboard. The last example discusses selecting hard coating materials to resist wear.
Does flattening government improve economic performance? Evidence from China

This paper examines a causal relationship between the flattening of a government hierarchy and economic performance by exploiting a panel data set on government reorganization in China from 1995 to 2012. Delayering has led to increases in revenue and inter governmental transfers for county governments, but the associated enlarged span of control makes it difficult for upper level governments to coordinate and monitor local ones. This has led to a reduction in county governments' total public expenditure and pro growth expenditure, as well as an increase in land corruption. Overall, the flattening of the government hierarchy has a negative effect on economic performance.
Unifying dynamical and structural stability of equilibria
Venue: Proceedings of the Royal Society A: Mathematical, Physical and Engineering Sciences

We exhibit a fundamental relationship between measures of dynamical and structural stability of linear dynamical systems e.g. linearized models in the vicinity of equilibria. We show that dynamical stability, quantified via the response to external perturbations (i.e. perturbation of dynamical variables) coincides with the minimal internal perturbation (i.e. perturbations of interactions between variables) able to render the system unstable. First, by reformulating a result of control theory, we explain that harmonic external perturbations reflect the spectral sensitivity of the Jacobian matrix at the equilibrium, with respect to constant changes of its coefficients. However, for this equivalence to hold, imaginary changes of the Jacobian's coefficients have to be allowed. The connection with dynamical stability is thus lost for real dynamical systems. We show that this issue can be avoided, thus recovering the fundamental link between dynamical and structural stability, by considering stochastic noise as external and internal perturbations. More precisely, we demonstrate that a linear system's response to white noise perturbations directly reflects the intensity of internal white noise disturbance that it can accommodate before becoming stochastically unstable.
Cryptochromes Interact Directly with PIFs to Control Plant Growth in Limiting Blue Light
Venue: Cell

Sun loving plants have the ability to detect and avoid shading through sensing of both blue and red light wavelengths. Higher plant cryptochromes (CRYs) control how plants modulate growth in response to changes in blue light. For growth under a canopy, where blue light is diminished, CRY1 and CRY2 perceive this change and respond by directly contacting two bHLH transcription factors, PIF4 and PIF5. These factors are also known to be controlled by phytochromes, the red/far red photoreceptors; however, transcriptome analyses indicate that the gene regulatory programs induced by the different light wavelengths are distinct. Our results indicate that CRYs signal by modulating PIF activity genome wide and that these factors integrate binding of different plant photoreceptors to facilitate growth changes under different light conditions.
Information and communication technology overload and social networking service fatigue: A stress perspective
Venue: Comput. Hum. Behav.

In an always connected communication environment, users of social networking services (SNSs) need to pay continuous attention to the overwhelming volume of social demands from SNSs. These increased energy requirements may cause SNS fatigue, which can lead to physical and psychological strain. Using the transactional theory of stress and coping as the overarching theory, this study regards overload (i.e. stressors) as a core determinant of SNS fatigue (i.e. strain) and identifies three dimensions of overload information overload, communication overload, and system feature overload. It also includes SNS characteristics as the antecedents of overload.The data used in this study were collected from 201 individuals through online and offline surveys. Our results show that all three dimensions of overload were significant stressors that influence SNS fatigue. Regarding the predictors of overload, the characteristics of the SNS system significantly influenced the features of system overload, while information equivocality positively influences information overload. However, information relevance was not a significant predictor of information overload and information equivocality was not a significant predictor of communication overload. We examine SNS fatigue as an outcome of the stress process.Three dimensions of overload are significant stressors influencing SNS fatigue.Information and system characteristics of SNSs are determinants of overload.
Visual Storytelling
Venue: NAACL

We introduce the first dataset for sequential vision to language, and explore how this data may be used for the task of visual storytelling. The first release of this dataset, SIND1 v.1, includes 81,743 unique photos in 20,211 sequences, aligned to both descriptive (caption) and story language. We establish several strong baselines for the storytelling task, and motivate an automatic metric to benchmark progress. Modelling concrete description as well as figurative and social language, as provided in this dataset and the storytelling task, has the potential to move artificial intelligence from basic understandings of typical visual scenes towards more and more human like understanding of grounded event structure and subjective expression.
Visual storytelling in healthcare: Why we should help patients visualize their health
Venue: Inf. Vis.

Last time you went to the doctor, how did you explain what was happening? What helped you remember the things you wanted to say? Perhaps you glanced through a list of things you had jotted down on a scrap of paper, or maybe you just relied on your powers of recall. Possibly, as you walked away from the visit, you suddenly remembered one of the most important things you had wanted to say. For chronic patients, most of whom visit their doctors regularly but for a relatively short duration, it can be difficult to remember the highlights and questions that have come up over the 3 or 6 months since the last visit. Unless they bring detailed notes, there are few cues to help elicit this type of information; therefore, patients are left to recall what they can, in the moment, and answer whatever questions come their way. Clearly, this method of storytelling and recall is lacking. We can do better. Recently, I have been using visual prompts during my doctor visits to help me better explain what is going on with me, and I have found this immensely helpful. Based on my own successes, I have come to believe that providing patients with visual means of personal expression can give them a new understanding of their health and help them tell a more effective story, which in turn increases understanding on the part of their care providers. I would like to tell you a little about my own health story and the circumstances that led me to experiment with communicating in a more visual manner.
PlayTheCityRE: A visual storytelling system that transforms recorded film memories into visual history
Venue: 2016 IEEE Symposium on Computers and Communication (ISCC)

Within social media we find many stories that tell us the world that is around us. Unfortunately, we tend to forget what happened in the past and the young generations are losing a cultural heritage passed down for generations. In the attempt of preserving memories and of intercepting the attention of the new generations, in this paper we propose PlayTheCityRE, a location based storytelling system that merges private film memories shot from 1940 to 1989 (e.g. 8mm, super8mm) with modern communication technologies to tell the story of our past while walking in city streets. The system is provided with a mobile application that allows people to explore an unusual city through the eyes of amateur film sequences (now historic) and to select different routes that will bring them in the same city places where they were filmed. By merging film memories with modern technologies, our system engages different audiences in specific ways and on multiple levels, allowing them to walk through history. Therefore, our storytelling system may help fostering historical consciousness within our society.
Archaeological Ethnography of the Battle of Aslihanlar (29 30 August 1922) A Case Study of Public Archaeology, Visual Storytelling, and Interactive Map Design
Venue: European Journal of Archaeology

Our article seeks to determine the functions of visual communication design through the lens of modern conflict and public archaeologies. The Battle of Aslihanlar, which took place in the triangle of the villages of Cal Koy, Allioren, and Yugluk in Kutahya from 29 to 30 August 1922, was the focus of our experimentation. Our archaeological survey project was carried out in 2013; interviews with local people, a review of the literature available and our observations of local myths and traditions that emerged after the war constitute the basis of our article. We categorized these sources for the project design in order to form a storytelling narrative, so that the viewer could participate in the process of conflict as well as the ongoing research. We foresaw three major challenges while categorizing this complex dataset: equivalence of visual language; variable outputs of the multi dimensional research methods; and interactivity for creating a live social platform. We responded to these challenges by developing a graphic design concept and an interactive map of the data. Our design surrounds the viewer with a historical timeline, which includes all of our research findings in one interactive interface.
A Hit on American Football: A Case Study of Bottom up Framing Through Op Ed Readers' Comments

In December 2015, the movie Concussion was released. The film portrayed the story of Dr Bennet Omalu, who is credited with discovering chromic traumatic encephalopathy in the brains of deceased National Football League players. Before the release, on December 7, 2015, Omalu penned an op ed in The New York Times in which he opined that children should not play tackle football. This research explores 114 reader comments on Omalu's op ed through the lens of Nisbet's bottom up framing. Using a mixed methods approach, the results indicated that participants framed the issue through health and safety, American cultural values, parenting liability, and skepticism. Linguistic analysis revealed that comments contained a negative tone, with women's comments being more negative than men's. The analysis suggests that online news forums function as spaces where public deliberation around the viability of children playing tackle football occurs and illustrates the tensions around risk, sport participation, and health a.
Oxytocin receptor polymorphism and childhood social experiences shape adult personality, brain structure and neural correlates of mentalizing
Venue: NeuroImage

The oxytocin system is involved in human social behavior and social cognition such as attachment, emotion recognition and mentalizing (i.e. the ability to represent mental states of oneself and others) It is shaped by social experiences in early life, especially by parent infant interactions. The single nucleotid polymorphism rs53576 in the oxytocin receptor (OXTR) gene has been linked to social behavioral phenotypes.  In 195 adult healthy subjects we investigated the interaction of OXTR rs53576 and childhood attachment security (CAS) on the personality traits "adult attachment style" and "alexithymia" (i.e. emotional self awareness) on brain structure (voxel based morphometry) and neural activation (fMRI) during an interactive mentalizing paradigm (prisoner's dilemma game; subgroup: n=163)  We found that in GG homozygotes, but not in A allele carriers, insecure childhood attachment is in adulthood associated with a) higher attachment related anxiety and alexithymia, b) higher brain gray matter volume of left amygdala and lower volumes in right superior parietal lobule (SPL) left temporal pole (TP) and bilateral frontal regions, and c) higher mentalizing related neural activity in bilateral TP and precunei, and right middle and superior frontal gyri. Interaction effects of genotype and CAS on brain volume and/or function were associated with individual differences in alexithymia and attachment related anxiety. Interactive effects were in part sexually dimorphic.  The interaction of OXTR genotype and CAS modulates adult personality as well as brain structure and function of areas implicated in salience processing and mentalizing. Rs53576 GG homozygotes are partially more susceptible to childhood attachment experiences than A allele carriers.