nils-herrmann/clean_scirepeval huggingface dataset:
Channels through Which Financial Accounting Information Affects Economic Performance

ibrant public securities markets rely on complex systems of supporting institutions that promote the governance of publicly traded companies. Corporate governance structures serve: 1) to ensure that minority shareholders receive reliable information about the value of firms and that a company’s managers and large shareholders do not cheat them out of the value of their investments, and 2) to motivate managers to maximize firm value instead of pursuing personal  Institutions promoting the governance of firms include reputational intermediaries such as investment banks and audit firms, securities laws and regulators such as the Securities and Exchange Commission (SEC) in the United States, and disclosure regimes that produce credible firm-specific information about publicly traded firms. In this paper, we discuss economics-based research focused primarily on the governance role of publicly reported financial accounting information. Financial accounting information is the product of corporate accounting and external reporting systems that measure and routinely disclose audited, quantitative data concerning the financial position and performance of publicly held firms. Audited balance sheets, income statements, and cash-flow statements, along with supporting disclosures, form the foundation of the firm-specific information set available to investors and regulators. Developing and maintaining a sophisticated financial disclosure regime is not cheap. Countries with highly developed securities markets devote substantial resources to producing and regulating the use of extensive accounting and disclosure rules that publicly traded firms must follow. Resources expended are not only financial, but also include opportunity costs associated with deployment of highly educated human capital, including accountants, lawyers, academicians, and politicians. In the United States, the SEC, under the oversight of the U.S. Congress, is responsible for maintaining and regulating the required accounting and disclosure rules that firms must follow. These rules are produced both by the SEC itself and through SEC oversight of private standards-setting bodies such as the Financial Accounting Standards Board and the Emerging Issues Task Force, which in turn solicit input from business leaders, academic researchers, and regulators around the world. In addition to the accounting standards-setting investments undertaken by many individual countries and securities exchanges, there is currently a major, well-funded effort in progress, under the auspices of the International Accounting Standards Board (IASB), to produce a single set of accounting standards that will ultimately be acceptable to all countries as the basis for cross-border financing transactions.2 The premise behind governance research in accounting is that a significant portion of the return on investment in accounting regimes derives from enhanced governance of firms, which in turn facilitates the operation of securities Robert M. Bushman and Abbie J. Smith
A survey of the nutritional and haemagglutination properties of legume seeds generally available in the UK.

Eighty-five samples from fifteen different legume seed lines generally available in the UK were examined by measurements of their net protein utilization by rats and by haemagglutination tests with erythrocytes from a number of different animal species. From these results the seeds were classified into four broad groups. Group a seeds from most varieties of kidney (Phaseolus vulgaris), runner (Phaseolus coccineus) and tepary (Phaseolus acutifolius) beans showed high reactivity with all cell types and were also highly toxic. Group b, which contained seeds from lima or butter beans (Phaseolus lunatus) and winged bean (Psophocarpus tetragonolobus), agglutinated only human and pronase-treated rat erythrocytes. These seeds did not support proper growth of the rats although the animals survived the 10 d experimental period. Group c consisted of seeds from lentils (Lens culinaris), peas (Pisum sativum), chick-peas (Cicer arietinum), blackeyed peas (Vigna sinensis), pigeon peas (Cajanus cajan), mung beans (Phaseolus aureus), field or broad beans (Vicia faba) and aduki beans (Phaseolus angularis). These generally had low reactivity with all cells and were non-toxic. Group d, represented by soya (Glycine max) and pinto (Phaseolus vulgaris) beans, generally had low reactivity with all cells but caused growth depression at certain dietary concentrations. This growth depression was probably mainly due to antinutritional factors other than lectins. Lectins from group a seeds showed many structural and immunological similarities. However the subunit composition of the lectin from the tepary bean samples was different from that of the other bean lectins in this or any other groups.
The Role of Empirical Rheology in Flour Quality Control

Rheology, as a branch of physics, studies the deformation and flow of matter in response to an applied stress or strain. According to the materials’ behaviour, they can be classified as Newtonian or non-Newtonian (Steffe, 1996; Schramm, 2004). The most of the foodstuffs exhibit properties of non-Newtonian viscoelastic systems (Abang Zaidel et al., 2010). Among them, the dough can be considered as the most unique system from the point of material science. It is viscoelastic system which exhibits shear-thinning and thixotropic behaviour (Weipert, 1990). This behaviour is the consequence of dough complex structure in which starch granules (75-80%) are surrounded by three-dimensional protein (20-25%) network (Bloksma, 1990, as cited in Weipert, 2006). Wheat proteins are consisted of gluten proteins (80-85% of total wheat protein) which comprise of prolamins (in wheat gliadins) and glutelins (in wheat glutenins) and non gluten proteins (15-20% of the total wheat proteins) such as albumins and globulins (Veraverbeke & Delcour, 2002). Gluten complex is a viscoelastic protein responsible for dough structure formation. Among the cereal technologists, rheology is widely recognized as a valuable tool in quality assessment of flour. Hence, in the cereal scientific community, rheological measurements are generally employed throughout the whole processing chain in order to monitor the mechanical properties, molecular structure and composition of the material, to imitate materials’ behaviour during processing and to anticipate the quality of the final product (Dobraszczyk & Morgenstern, 2003). Rheology is particularly important technique in revealing the influence of flour constituents and additives on dough behaviour during breadmaking. There are many test methods available to measure rheological properties, which are commonly divided into empirical (descriptive, imitative) and fundamental (basic) (Scott Blair, 1958 as cited in Weipert, 1990). Although being criticized due to their shortcomings concerning inflexibility in defining the level of deforming force, usage of strong deformation forces, interpretation of results in relative non-SI units, large sample requirements and its impossibility to define rheological parameters such as stress, strain, modulus or viscosity (Weipert, 1990; Dobraszczyk & Morgenstern, 2003), empirical rheological measurements are still indispensable in the cereal quality laboratories. According to the empirical rheological parameters it is possible to determine the optimal flour quality for a particular purpose. The empirical techniques used for dough quality
Computational Analysis of MultiRotor Flows

Interactional aerodynamics of multi-rotor flows has been studied for a quadcopter representing a generic quad tilt-rotor aircraft in hover. The objective of the present study is to investigate the effects of the separation distances between rotors, and also fuselage and wings on the performance and efficiency of multirotor systems. Three-dimensional unsteady Navier-Stokes equations are solved using a spatially 5 order accurate scheme, dual-time stepping, and the Detached Eddy Simulation turbulence model. The results show that the separation distances as well as the wings have significant effects on the vertical forces of quadroror systems in hover. Understanding interactions in multi-rotor flows would help improve the design of next generation multi-rotor drones.
NATURE-INSPIRED TECHNIQUES FOR OPTIMIZATION : A BRIEF REVIEW

Nature plays a very important role to solve problems in a very effective and well-organized way. Few researchers are trying to create computational methods that can assist human to solve difficult problems. Nature inspired techniques like swarm intelligence, bio-inspired, physics/chemistry and many more have helped in solving difficult problems and also provide most favourable solution. Nature inspired techniques are wellmatched for soft computing application because parallel, dynamic and self organising behaviour. These algorithms motivated from the working group of social agents like ants, bees and insect. This paper is a complete survey of nature inspired techniques.
Pseudo-traveling-wave resonator based on nonreciprocal phase-shift composite right/left handed transmission lines

A new type of transmission-line resonator is proposed. It is composed of a finite-long straight nonreciprocal phase-shift composite right/left handed transmission line, and both terminals are open or shorted. On the contrary to conventional transmission-line resonators or traveling-wave resonators, the resonant frequency does not depend on the total size of the resonators, but on the configuration of the unit cells. In addition, field profiles on the resonator are analogous to those of traveling-wave resonators, i.e., uniform magnitude distribution and linearly space-varying phase distribution along the resonator. The spatial gradient of the phase distribution is determined by the nonreciprocal phase constants of the transmission lines. The proposed resonator is specifically designed and fabricated by employing a normally magnetized ferrite microstrip line. The fundamental operations of the proposed resonator are demonstrated.
Characterization of Sample Entropy in the Context of Biomedical Signal Analysis

Sample entropy (SampEn) has been proposed as a method to overcome limitations associated with approximate entropy (ApEn). The initial paper describing the SampEn metric included a characterization study comparing both ApEn and SampEn against theoretical results and concluded that SampEn is both more consistent and agrees more closely with theory for known random processes than ApEn. SampEn has been used in several studies to analyze the regularity of clinical and experimental time series. However, questions regarding how to interpret SampEn in certain clinical situations and its relationship to classical signal parameters remain unanswered. In this paper we report the results of a characterization study intended to provide additional insights regarding the interpretability of SampEn in the context of biomedical signal analysis.
3D Virtual Tracing and Depth Perception Problem on Mobile AR

Mobile Augmented Reality (AR) is most commonly implemented using a camera and a flat screen. Such implementation removes binocular disparity from users' observation. To compensate, people use alternative depth cues (e.g. depth ordering). However, these cues may also get distorted in certain AR implementations, creating depth distortion which is problematic in situations where precise hand interaction within AR workspace is required such as when transcribing augmented instructions to physical objects (e.g. virtual tracing -- creating a physical sketch on a 2D or 3D object given a virtual image on a mobile device). In this paper we explore how depth distortion affects 3D virtual tracing by implementing a first of its kind 3D virtual tracing prototype and run an observational study. Drawing performance exceeded our expectations suggesting that the lack of visual depth cues, whilst holding the object in hand, is not as problematic as initially predicted. However, when placing the object on the stand and drawing with only one hand (the other is used for holding the phone) their performance drastically decreased.
The Different Types of Flaps in the Surgical Relations of the Third Impacted Molars – Literature Review

The flap design according Karaca et al., used during surgery for removal of impacted third molars prevents complications related to 2 molar periodontal status [125]. Suarez et al. believe that this design influences healing primary [122]. This prevents wound dehiscence and evaluated the suture technique to achieve this closure to Sanchis et al. [124], believe that primary closure avoids draining the socket and worse postoperative inflammation and pain, choose to place drains, obtaining a less postoperative painful [127].
A Closed-Form Design Technique for Ultra-Wideband Doherty Power Amplifiers

This paper presents an innovative architecture to drastically enlarge the bandwidth of the Doherty power amplifier (DPA). The proposed topology, based on novel input/output splitting/combining networks, allows to overcome the typical bandwidth limiting factors of the conventional DPA. A complete and rigorous theoretical investigation of the developed architecture is presented leading to a closed-form formulation suitable for a direct synthesis of ultra-wideband DPAs. The theoretical formulation is validated through the design, realization, and test of a hybrid prototype based on commercial GaN HEMT device showing a fractional bandwidth larger than 83%. From 1.05 to 2.55 GHz, experimental results with continuous-wave signals have shown efficiency levels within 83%-45% and within 58%-35% at about 42- and 36-dBm output power, respectively. The DPA has also been tested and digitally predistorted by using a 5-MHz Third Generation Partnership Project (3GPP) signal. In particular, to evaluate the ultra-wideband and the multi-mode capabilities of the prototype, f1 = 1.2 GHz, f2 = 1.8 GHz, and f3 = 2.5 GHz have been selected as carrier frequencies for the 3GPP signal. Under these conditions and at 36-dBm average output power, the DPA shows 52%, 35%, and 52% efficiency and an adjacent channel power ratio always lower than -43 dBc.
Online impedance spectroscopy estimation of a battery

Electrochemical impedance spectroscopy (EIS) is a helpful tool to understand how a battery is behaving and how it degrades. One of the disadvantages is that it is typically an “off-line” process. This paper investigates an alternative method of looking at impedance spectroscopy of a battery system while it is on-line and operational by manipulating the switching pattern of the dc-dc converter to generate low frequency harmonics in conjunction with the normal high frequency switching pattern to determine impedance in real time. However, this adds extra ripple on the inductor which needs to be included in the design calculations. The paper describes the methodology and presents some experimental results in conjunction with EIS results to illustrate the concept.
Safety critical computer systems: An information management perspective on their development

The growing use of computers to control critical functions of complex systems brings with it concerns over dependability of the software. Engineers involved in developing such systems use a range of techniques for hazard and risk assessment, each offering a different safety perspective. Confidence in the system, and ultimately its certification, is (partially) dependent on confidence in consistency and traceability between results of the various analyses, and between each set of results and the system design. That is, software safety may be viewed from one perspective as an information management problem. Clearly, tool support is essential. However, current tool-sets are incapable of achieving consistency at the fine level of granularity required to justify such confidence. This paper presents one approach towards achieving that objective.
A permanent magnet generator with PCB stator for low speed marine current applications

This paper introduces the design and development of a novel axial-flux permanent magnet generator (PMG) using a printed circuit board (PCB) stator winding. This design has the mechanical rigidity, high efficiency and zero cogging torque required for a low speed water current turbine. The PCB stator has simplified the design and construction and avoids any slip rings. The flexible PCB winding represents an ultra thin electromagnetic exciting source where coils are wound in a wedge shape. The proposed multi-poles generator can be used for various low speed applications especially in small marine current energy conversion systems.
A Review on FPGA Implementation of Edge Detection Algorithms

Edge detection is a fundamental tool in the field of image processing. Edge indicates sudden change in the intensity level of image pixels. By detecting edges in the image, one can preserve its features and eliminate useless information. In the recent years, especially in the field of Computer Vision, edge detection has been emerged out as a key technique for image processing. There are various gradient based edge detection algorithms such as Robert, Prewitt, Sobel, Canny which can be used for this purpose. This paper reviews all these gradient based edge detection techniques and provides comparative analysis. MATLAB/Simulink is used as a simulation tool. System is designed by configuring ISE Design suit with MATLAB. Hardware Description Language (HDL) is generated using Xilinx System Generator. HDL code is synthesized and implemented using Field Programmable Gate Array (FPGA).
Medical Image Colorization for Better Visualization and Segmentation

Medical images contain precious anatomical information for clinical procedures. Improved understanding of medical modality may contribute significantly in arena of medical image analysis. This paper investigates enhancement of monochromatic medical modality into colorized images. Improving the contrast of anatomical structures facilitates precise segmentation. The proposed framework starts with preprocessing to remove noise and improve edge information. Then colour information is embedded to each pixel of a subject image. A resulting image has a potential to portray better anatomical information than a conventional monochromatic image. To evaluate the performance of colorized medical modality, the structural similarity index and the peak signal to noise ratio are computed. Supremacy of proposed colorization is validated by segmentation experiments and compared with greyscale monochromatic images.
Toward a wireless contact lens sensor system with a micro-capacitor for intraocular pressure monitoring on in-vitro porcine eye

This work presents a type of capacitive sensor for intraocular pressure (IOP) measurement on soft contact lens with Radio Frequency Identification (RFID) module. The flexible capacitive IOP sensor and Rx antenna was designed and fabricated using MEMS fabrication technologies that can be embedded on a soft contact lens. The IOP sensing unit is a sandwich structure composed of parylene C as the substrate and the insulating layer, gold as the top and bottom electrodes of the capacitor, and Hydroxyethylmethacrylate (HEMA) as dielectric material between top plate and bottom plate. The main sensing principle is using wireless IOP contact lenses sensor (CLS) system placed on corneal to detect the corneal deformation caused due to the variations of IOP. The variations of intraocular pressure will be transformed into capacitance change and this change will be transmitted to RFID system and recorded as continuous IOP monitoring. The measurement on in-vitro porcine eyes show the pressure reproducibility and a sensitivity of 0.02 pF/4.5 mmHg.
SDR-based radar-detectors embedded on tablet devices

Software-Defined Radio (SDR) technology has already cleared up passive radar applications. Nevertheless, until now, no work has pointed how this flexible radio could fully and directly exploit pulsed radar signals. This paper aims at introducing this field of study presenting not only an SDR-based radar-detector but also how it could be conceived on a low power consumption device as a tablet, which would make convenient a passive network to identify and localize aircraft as a redundancy to the conventional air traffic control in adverse situations. After a brief approach of the main features of the equipment, as well as of the developed processing script, indoor experiments took place. Their results demonstrate that the processing of pulsed radar signal allows emitters to be identified when a local database is confronted. All this commitment has contributed to a greater proposal of an Electronic Intelligence (ELINT) or Electronic Support Measures (ESM) system embedded on a tablet, presenting characteristics of portability and furtiveness. This study is suggested for the areas of Software-Defined Radio, Electronic Warfare, Electromagnetic Devices and Radar Signal Processing.
Online model selection and learning by multikernel adaptive filtering

We propose an efficient multikernel adaptive filtering algorithm with double regularizers, providing a novel pathway towards online model selection and learning. The task is the challenging nonlinear adaptive filtering under no knowledge about a suitable kernel. Under this limited-knowledge assumption on an underlying model of a system of interest, many possible kernels are employed and one of the regularizers, a block ℓ1 norm for kernel groups, contributes to selecting a proper model (relevant kernels) in online and adaptive fashion, preventing a nonlinear filter from overfitting to noisy data. The other regularizer is the block ℓ1 norm for data groups, contributing to updating the dictionary adaptively. As the resulting cost function contains two nonsmooth (but proximable) terms, we approximate the latter regularizer by its Moreau envelope and apply the adaptive proximal forward-backward splitting method to the approximated cost function. Numerical examples show the efficacy of the proposed algorithm.
Data routing strategies in opportunistic mobile social networks: Taxonomy and open challenges

Opportunistic Mobile Social Network (MSN) is a kind of Delay Tolerant Network (DTN) in which nodes are mobile with social characteristics. Users in such network carry data, move and forward it to others for information dissemination. To enable efficient data routing in opportunistic MSNs, the social metrics of users, such as mobility pattern, social centrality, community and etc. are leveraged in context of MSNs. In this paper, we investigate the data routing strategies in opportunistic MSNs in the following aspects: (1) the architecture of MSNs and its routing challenges and (2) routing strategies investigation on the basis of different social metrics. We study opportunistic MSN architecture and investigate the social metrics from encounter, social features and social properties, respectively. We show that encounter information is important exemplification of social metrics in opportunistic MSNs. We present other social metrics such as social features and social properties, including social graph properties and community structure. We then elaborate the routing strategies from different perspectives accordingly: encounter-based routing strategies, routing schemes according to social features and routing strategies based on social properties. We discuss the open issues for data routing in opportunistic MSNs, including limitations of routing metrics, collection of social information, social privacy and security, future applications of opportunistic MSNs, and etc.