nils-herrmann/clean_scirepeval huggingface dataset:
Performance Budgeting—Is Accrual Accounting Required?

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.
Imagination as Holographic Processor for Text Animation

Imagination is the critical point in developing of realistic artificial intelligence (AI) systems. One way to approach imagination would be simulation of its properties and operations. We developed two models: AI-Brain Network Hierarchy of Languages and Semantical Holographic Calculus as well as simulation system ScriptWriter that emulate the process of imagination through an automatic animation of English texts. The purpose of this paper is to demonstrate the model and to present ScriptWriter system this http URL&M=application/x-gtar for simulation of the imagination.
Report on the 1st International Workshop on the Irrelations between Requirements Engineering Business Process Mana- gement (REBPM)

is concerned with eliciting and managing requirements related to a particular (software) system, Business Process Management (BPM) deals with modeling and managing organizational processes and business objectives. Information technology is an enabler of business change  and business processes are often a starting point of software requirements elicitation. Thus, both domains are strongly interrelated (cf. ). The interrelation between both domains is underpinned by overlapping use of concepts and artifacts. Business processes modeling, for example, serves as an interface between both domains since the models combine knowledge about the business and the involved (software) systems. However, the methods and processes concerned with the business people, while trying to achieve similar goals, differ from those concerned with the software/requirements engineers. The 1 st International REBPM workshop has been organized by the working group “Requirements Engineering and Business Process Management” and succeeded two German workshops on the same topic (REBPM 2009 and 2010). The working group “Requirements Engineering and Business Process Management” was founded in autumn 2013 as a subgroup of the “Requirements Engineering” group within the German Informatics Society. The aim of the group is to identify and integrate common methods, artifacts and processes in order to addresses the interrelations between RE and BPM. Currently, the group consists of about ten members from research and industry.
Near-deterministic inference of AS relationships

The discovery of Autonomous Systems (ASes) interconnections and the inference of their commercial Type of Relationships (ToR) has been motivated by the need to accurately calculate AS-level paths. An inherent problem in current algorithms is their extensive use of heuristics, causing unbounded errors that are spread over all inferred relationships. We propose a near-deterministic algorithm for solving the ToR inference problem that uses the Internet's core, a dense sub-graph of top-level ASes. We test several methods for creating such a core and demonstrate the robustness of the algorithm to the core's size and density, the inference period, and errors in the core. We evaluate the algorithm using AS-level paths collected from RouteViews BGP paths and DIMES traceroute measurements. Our proposed algorithm deterministically infers over 95% of the approximately 58,000 AS topology links using a week worth of data and as little as 20 ASes in the core. The algorithm infers 2–3 times more peer-to-peer relationships in links discovered only by DIMES than in RouteViews, validating the need for a broad and diverse Internet measurement effort.
Effectiveness of clinical pharmacist interventions in a hemodialysis unit.

Many patients with end-stage renal disease are treated with a complex pharmacotherapeutic regimen that requires constant and thorough monitoring. The role of a clinical pharmacist in contributing to the care of patients receiving long-term hemodialysis in an outpatient dialysis unit was assessed. Therapeutic interventions provided routinely by the clinical pharmacist were recorded and then categorized and evaluated by two independent clinical pharmacists with expertise in nephrology pharmacotherapeutics. Of the 205 interventions recorded, 97.6% were initiated by the clinical pharmacist and 91.7% were accepted by the medical team; 80.9% were judged to have primarily affected the quality of care. The purposes of interventions were drug selection in 32.2% of cases, drug discontinuation in 19.0%, dose selection in 24.4%, and therapeutic monitoring in 24.4%. Most interventions were initiated in response to abnormal laboratory test results. When the interventions were ranked according to clinical significance, 34.6% were involved with the preservation of major organ function and 62.4% with improvement of the quality of care to acceptable standards. Of all the interventions accepted by the medical team, 90.5% resulted in positive patient outcome; 7.9% resulted in no observable change or had no effect on outcome. The results demonstrate the potential influence and effectiveness of clinical pharmacy interventions on the drug therapy of patients receiving long-term hemodialysis.
Towards Computer Integrated Road Construction

Two noticeable events will speed-up the development of road construction robotics the recent availability on the market of adapted localization systems, the increasingly developing utilization of computer aided design in the study of road construction projects. Currently, no links do exist between the design studies and the construction work involving digital data which could be used for programming automated equipment. In this paper, the authors first describe a homogeneous family of equipment units as compared to the control and localization problems, i.e. : the levelling/profiling units. Then, after having described the existing or draft localization systems and the CAD tools currently used in France, the authors describe a simulation model of an operator assistance system for levelling/profiling machines. This moke-up unit allows introducing the various concepts required for the achievement of a CIC system, and the research axis to be developed to reach that objective.
Control engineering in Japan: Past and present

Today, Japan is the most highly industrialized country outside the Western world. Moreover, the Japanese industries are noted for the quality of its products and for its efficiency in production. On the other hand, the Japanese have to admit that very few revolutionary ideas in science and technology originated in Japan; we are very much interested in this phenomena ourselves, since we strongly feel the necessity to break away from this situation. Today’s industrial development in Japan stems from our effort to catch up with the advanced technology in the Western countries. This effort has been the motto of our higher education since the government established the Imperial College of Engineering after the Meiji Restoration. We have had many varieties of advanced technologies from outside Japan, which we followed up. But, now, we are in a position where we have to think for ourselves about what to do and about how to proceed further. Unfortunately,  the  long-lasting education of the kind we have had has made us worship imported ideas rather than domestic original ones. Research activities in control engineering have not been exceptional. Recently, however, some leaders have become keenly aware of an inevitable change in our attitude and methodology for research in order to produce pioneering and creative theory and application. In the theoretical field, it is still a potential; in application, however, a movement has arisen to apply control theory to practical  industrial problems. Since relatively many graduates in Japan are trained in modern control theory these days, the majority are mainly interested in the utilization of modem theory, but reexamination or reconstruction of the classical theory or amalgamation of both theories has brought us some successful applications. We do hope that these activities will become one of Japan’s productive contributions to control engineering hereafter.
Surface microstructures and high-temperature high-pressure corrosion behavior of N18 zirconium alloy induced by high current pulsed electron beam irradiation

The aim of present paper was to study the microstructural evolution and the high-temperature high-pressure corrosion behavior of N18 zirconium alloy prior and after high-current pulsed electron beam (HCPEB) surface irradiation. Observations of microstructures showed that after HCPEB irradiation, the surface layer of the sample was melted, inside which gradually refined grains, martensites and their internal twin substructures were obtained. Meanwhile, second-phase particles (SPPs) were dissolved into the matrix within the modified layer, and alloying elements Fe, Cr, Nb were supersaturated in Zr-based solid solution. Besides, high residual compressive stress was unceasingly accumulated in the surface layer with the increasing of pulses. After exposed at 500 °C/10.3 MPa superheated steam for 30 days, the corrosion resistance of multiple-pulsed samples, particularly the 25-pulsed one, was obviously higher than that of the initial sample. The combined action of high residual compressive stress, supersaturated alloying elements, selective purification effect and abundant structure defects in the modified layer helped improve the corrosion resistance.
A Comparison of Equality in Computer Algebra and Correctness in Mathematical Pedagogy

How do we recognize when an answer is "right"? This is a question that has bedevilled the use of computer systems in mathematics (as opposed to arithmetic) ever since their introduction. A computer system can certainly say that some answers are definitely wrong, in the sense that they are provably not an answer to the question posed. However, an answer can be mathematically right without being pedagogically right. Here we explore the differences and show that, despite the apparent distinction, it is possible to make many of the differences amenable to formal treatment, by asking "under which congruence is the pupil's answer equal to the teacher's?".
Systemic Explanations, Divergent Outcomes: The Politics of Financial Liberalization in France and Spain

two European countries: France and Spain. The article offers an integrated historical perspective on regulatory change which suggests that the market-driven convergence thesis does not adequately capture the political dynamic behind financial interventionism and liberalization in the two countries. The introduction of dirigisme and its later-day abandonment were driven less by the "state vs. market" dynamics emphasized in much of the literature than by macroeconomic policy choices on the part of postwar elites. Focusing on similarities and differences in the timing and pattern of reform, the article argues that dirigisme was abandoned in France and Spain not because of changing sectoral pressures or the lack of viability of external controls, but because it raised the political costs of monetary austerity for elected authorities. This link between regulatory choices and the politics of macroeconomic adjustment has implications that are likely to be critical in any country undergoing financial liberalization.
Time Paradox in Quantum Gravity

The aim of this work is to review the concepts of time in quantum mechanics and general relativity to show their incompatibility. We show that the absolute character of Newtonian time is present in quantum mechanics and also partially in quantum field theories which consider the Minkowski metric as the background spacetime. We discuss the problems which this non-dynamical concept of time causes in general relativity that is characterized by a dynamical spacetime.
Influence of TiH2 on Interfacial Reaction Features Between Cubic Boron Nitride and Cu-Sn-Ti Active Filler Metals

Cubic boron nitride (CBN) grains are brazed by Cu-Sn-Ti filler metal in vacuum at 1223 K. Wetting behaviors, reaction layer features, and elemental distribution characteristics have been systematically investigated through scanning electron microscopy (SEM), energy dispersive spectroscopy (EDS), and X-ray diffraction (XRD). The results show that when the TiH2 content is 5 wt pct, virtually no sharp-edged, partially coated, and uncoated CBN grains can be observed, indicating that adequate wetting could be achieved. Moreover, a continuous reaction layer with uniform thickness (1.30 μm) consisting of TiN, TiB2, and TiB is obtained, which indicates that large numbers of TiN, TiB2, and TiB compounds could have been formed at the interface. However, when the TiH2 content exceeds 5 wt pct, the thickness of the reaction layer is no longer significantly expanding and excessive Ti present in the matrix will lower the volume percentage of Cu3Sn1 phase, which will reduce the bonding strength of the brazing samples. Wear tests indicate that the minimum weight loss also occurs at 5 wt pct TiH2.
Quasiclassical Domains in a Quantum Universe

In this universe, governed fundamentally by quantum mechanical laws, characterized by indeterminism and distributed probabilities, classical deterministic laws are applicable over a wide range of time, place, and scale. We review the origin of these deterministic laws in the context of the quantum mechanics of closed systems, most generally, the universe as a whole. In this formulation of quantum mechanics, probabilities are predicted for the individual members of sets of alternative histories of the universe that decohere, i.e., for which there is negligible interference between pairs of histories in the set as measured by a decoherence functional. An expansion of the decoherence functional in the separation between histories allows the form of the phenomenological, deterministic equations of motion to be derived for suitable coarse grainings of a class of non-relativistic systems, including ones with general non-linear interactions. More coarse graining is needed to achieve classical predictability than naive arguments based on the uncertainty principle would suggest. Coarse graining is needed to effect decoherence, and coarse graining beyond that to achieve the inertia necessary to resist the noise that mechanisms of decoherence produce. Sets of histories governed largely by deterministic laws constitute the quasiclassical domain of everyday experience which is an emergent feature of the closed system’s initial condition and Hamiltonian. We analyse the question of the sensitivity of the existence of a quasiclassical domain to the particular form of the initial condition. We find that almost any initial condition will exhibit a quasiclassical domain of some sort, but only a small fraction of the total number of possible initial states could reproduce the everyday quasiclassical domain of our universe. ∗ Talk given at the Lanczos Centenary Meeting, North Carolina State University, December 15, 1993. † Department of Physics, University of California, Santa Barbara, CA 93106-9530.
Kant's critique of right

This article has two objectives: first, to bring to the fore Kant’s neglected distinction between ‘critique’ and ‘doctrine’ and, second, to relate this distinction to Kant’s notion of a philosophy of right. Kant’s culminating contribution to practical philosophy, the Metaphysics of Morals, contains a doctrine of right and this ‘doctrine’ has received 
relatively little attention thus far in English-language writing on Kant. 
One of the reasons for this relative neglect is, I believe, due to the prevalent attention provided to Kant’s practical critique at the expense of his practical doctrine. I aim to provide an account of 
Kant’s critique of right in order to enable an understanding of Kant’s doctrine of right to be provided with some initial orientation. I will be suggesting that this critique of right is presented in Toward Perpetual Peace: A Philosophical Sketch.
The Legacy of Benedetto Croce. Contemporary Critical Views

Benedetto Croce was the foremost Italian philosopher of the first half of the twentieth century and his influence extended to every aspect of intellectual life in Italy. He played a significant, sometimes crucial, role in Italian politics, and his writing commanded attention throughout Europe, America, and beyond. In the last few years his contribution to various disciplines has been undergoing a re-evaluation in Italy. This collection continues that reassessment with an English-speaking audience in mind. The book is a collection of essays by scholars from various disciplines - philosophy, history, literature, and art history - covering the broad scope of Croce's life and work, from his early writings on local Neopolitan history in the 1890s to his activity as a public figure before and after the Second World War. In this much-needed addition to contemporary criticism one senses the depth and originality of his thought in the areas of history, national politics, rhetoric, and art. Including the first English-language discussion of Taccuini di lavoro, Croce's working diary, this is the first volume in English that provides a critical survey of Croce's major works and ideas, as well as fresh interpretations from a variety of contemporary points of view.
Low-temperature growth of epitaxial Ti2AlC MAX phase thin films by low-rate layer-by-layer PVD

ABSTRACTHere we report on the structural and tribo-mechanical characterization of epitaxial single-crystalline Ti2AlC MAX phase thin films, grown by means of electron beam physical vapor deposition at relatively low temperature (700°C). The growth of phase pure Ti2AlC at a relatively lower temperature when compared to other PVD methods was achieved utilizing a relatively low deposition rate and layer-by-layer deposition technique. The epitaxial growth is evidenced through the combination of XRD, HR-TEM and Raman spectroscopy measurements. The nanomechanical and micro-scale tribological properties of the Ti2AlC thin films were studied by means of nanoindentation and nanoscratch tests.
Using Rewriting Techniques to Solve the Generalized Word Problem in Polycyclic Groups

In this paper we apply rewriting techniques to the generalized word problem GWP in polycyclic groups. We assume the group <italic>G</italic> to be given by a canonical polycyclic string-rewriting system R and consider GWP in <italic>G</italic> which is defined by GWP(w,U) iff w∈ <U> for w∈ <italic>G</italic>, finite U⊆<italic>G</italic>, where <U> is the subgroup of <italic>G</italic> generated by U. We describe <U> also by a rewrite system S and define a rewrite relation @@@@<subscrpt>S,R</subscrpt> in such a way that w @@@@<subscrpt>S,R</subscrpt> λ iff w∈ <U> (λ the empty word). For this rewrite relation we develop different critical pair criteria for @@@@<subscrpt>S,R</subscrpt> to be λ-confluent, i.e. confluent on the left-congruence class [λ] of @@@@<subscrpt>S,R</subscrpt>. Using any of these λ-confluence criteria we construct a completion procedure which stops for every input S and computes a λ-confluent rewrite system equivalent to S. This leads to a decision procedure for GWP in <italic>G</italic>. Thus we give an explicit uniform algorithm for deciding GWP in polycyclic groups and a new proof based almost only on rewriting techniques for the decidability of this problem. Further, we define a rewrite relation @@@@<subscrpt>LM,U</subscrpt> which is stronger than @@@@<subscrpt>S,R</subscrpt>. We show that if <italic>G</italic> is given by a nilpotent string-rewriting system, then by a completion procedure the input U can be transformed into V such that @@@@<subscrpt>LM,V</subscrpt> is even confluent, not just λ-confluent.
The Mind Of The Strategist

Extracted from text ... 22 Management Today February 2006 
The mind of a strategist 
I 
Kenichi Ohmae is one of the leading 
business and corporate strategists. He 
currently manages a number of 
companies that he has founded. He is the 
author and co-author of several books 
including The Next Global Stage from 
which this article, the last in this series, 
was taken. 
I wrote The Mind of the Strategist in 1975. 
It was translated and published in English 
in 1982. Many people have asked me to 
revise it to bring it up to date. Its Japanese 
version is still selling in its original form ..
The Factors of Trust and Perceived Usefulness, for the Satisfaction of Piraeus Bank I-Banking Customers, Economic Analysis and Econometric Approach

We are living in Digital World and the Digital Revolution brings New Technologies at a very rabid pace. These amazing pace increased rapidly the speed of transmission of information via the internet. The Banking sector could not stay away from these technological changes . All over the world banking transaction were realized by the use of new technologies. The new technologies penetrations into the banking sector and the Internet banking use have continually marked an upward movement. Targeting to adopt and use the Internet Banking of Piraeus Bank, the customers demands should be met through the services. This paper focuses on the factors of service quality of Piraeus Bank and their impact on customer's satisfaction. The customer satisfaction is proportionally related to the Internet Banking services quality. In the framework of this research, based on the questionnaires, the economic analysis and the econometric approach, it is obviously substantiated that the factors, Trust and Perceived usefulness, are main to the high quality services provision and the customers are satisfied as far as these factors reach the high quality and meet their expectations.
Learning-theoretic perspectives of acceptable numberings

A class of recursive functionsC islimiting standardizable, in a programming system φ, iff there is an effective procedure which, given any φ-program (in the φ-system), synthesizes in the limit acanonical φ-program which is equivalent to the former. It can arguably be expected that notions similar to the above one would be relevant toGold-style function learning, which features, among other things, the effective limiting synthesis of programs for input recursive functions. Many learning classes have been characterized in terms of variants of the above notion. In this paper, we focus on the limiting standardizability of the entire class of recursive functions inEffective programming systems. To start with, we prove the independence of this notionvis-à-vis finitary recursion theorems. Secondly, we show that this motion does not entail acceptability, in the spirit of the results of Case, Riccardi and Royer on characterizations of the samevis-à-vis programming language control structures.
The Cantorian Superfluid Vortex Hypothesis

The present article suggests a preliminary version of Cantorian superfluid vortex hypothesis as a plausible model of non linear cosmology. Using the proposed model we explain the physical origin of quantum-like approach to describe planetary orbits as proposed in the recent literature. The meaning of the Cantorian superfluid vortex hypothesis is discussed, particularly in the context of offering a plausible mechanism of gravitation -related phenomena from boson condensation. Some advantages and unsolved questions are discussed.