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Auditor ◽  
2021 ◽  
pp. 43-48
Author(s):  
Alyeksandr Pyetrov ◽  
O. Petrova ◽  
M. Gaynutdinova

The modern system of accounting and reporting is in the process of reforming, and a particularly important component of the reform is the modifi cation of fi nancial reporting, since on its basis decisions are made on the development of the economic system by investors and other stakeholders, namely: the maximum expansion of the circle of information users; presentation of information related to the implementation of the planning function; provision of non-financial reporting refl ecting the value of the organization and preparation of non-fi nancial reporting; reflection of financial information on human capital, brands, innovation, provision of fi nancial environmental and social reporting; formation of general user orientation of fi nancial statements.


Author(s):  
Nourah AlRossais ◽  
Daniel Kudenko ◽  
Tommy Yuan

AbstractRecommender systems (RSs) have become key components driving the success of e-commerce and other platforms where revenue and customer satisfaction is dependent on the user’s ability to discover desirable items in large catalogues. As the number of users and items on a platform grows, the computational complexity and the sparsity problem constitute important challenges for any recommendation algorithm. In addition, the most widely studied filtering-based RSs, while effective in providing suggestions for established users and items, are known for their poor performance for the new user and new item (cold-start) problems. Stereotypical modelling of users and items is a promising approach to solving these problems. A stereotype represents an aggregation of the characteristics of the items or users which can be used to create general user or item classes. We propose a set of methodologies for the automatic generation of stereotypes to address the cold-start problem. The novelty of the proposed approach rests on the findings that stereotypes built independently of the user-to-item ratings improve both recommendation metrics and computational performance during cold-start phases. The resulting RS can be used with any machine learning algorithm as a solver, and the improved performance gains due to rate-agnostic stereotypes are orthogonal to the gains obtained using more sophisticated solvers. The paper describes how such item-based stereotypes can be evaluated via a series of statistical tests prior to being used for recommendation. The proposed approach improves recommendation quality under a variety of metrics and significantly reduces the dimension of the recommendation model.


2021 ◽  
Author(s):  
Ting-Ju Chen ◽  
Shantanu Vyas ◽  
Vinayak R. Krishnamurthy

Abstract We present an experiment to study the role of mind-mapping as a tool for design opportunity identification and problem understanding. Our goal is to investigate how the quality of design opportunity statements change with two different techniques, namely, mind-mapping and free writing. Identifying design opportunities is an important step in new product development and little is currently understood in terms of what tools can provide cognitive support for problem clarification. In this work, we focus on mind-mapping as one example of a potential tool for providing such support. Mind-maps are well-known for their ability to enable the exploration of ideas in an unconstrained and structured way. To study their role in helping problem exploration, we conducted a between-subject user study with 28 participants to investigate how information structure and organization affect the exploration of ideas in a given design context. Further, we propose new evaluation metrics to quantitatively assess key elements presented in the design opportunity statements generated after exploring the problem domain. We report on the quantitative results, the exploration behaviors, and the general user feedback about the experience. Finally, we discuss the implications of these findings on design problem identification and future digital mind-mapping tools for exploratory tasks.


Author(s):  
D. J. Bailey ◽  
M. C. Stennett ◽  
J. Heo ◽  
N. C. Hyatt

AbstractSEM–EDX and Raman spectroscopy analysis of radioactive compounds is often restricted to dedicated instrumentation, within radiological working areas, to manage the hazard and risk of contamination. Here, we demonstrate application of WetSEM® capsules for containment of technetium powder materials, enabling routine multimodal characterisation with general user instrumentation, outside of a controlled radiological working area. The electron transparent membrane of WetSEM® capsules enables SEM imaging of submicron non-conducting technetium powders and acquisition of Tc Lα X-ray emission, using a low cost desktop SEM–EDX system, as well as acquisition of good quality μ-Raman spectra using a 532 nm laser.


T-Comm ◽  
2021 ◽  
Vol 15 (5) ◽  
pp. 58-61
Author(s):  
Zain-aalabdain Al-namer ◽  

Over a long period of development of the network communication general user (NCGU), various models have been developed, focused on the service of voice traffic. In the next generation NGN heterogeneous communication network, voice traffic service has become one of the applications. This application was subject to stringent timing requirements (latency and loss). Further development took place to develop new applications that impose even more severe service requirements. Such applications have had a significant impact on the requirements and timing of next generation communications networks. In this regard, it was proposed in various recommendations to distinguish networks that provide services with strict requirements for time parameters into a new class of networks and call them networks with low and ultra-low delays.


Author(s):  
Jiwen Fang ◽  
Dickson K. W. Chiu ◽  
Kevin K. W. Ho

Social media has become a popular communication platform and aggregated mass information for sentimental analysis. As cryptocurrency has become a hot topic worldwide in recent years, this chapter explores individuals' behavior in sharing Bitcoin information. First, Python was used for extracting around one month's set of Tweet data to obtain a dataset of 11,674 comments during a month of a substantial increase in Bitcoin price. The dataset was cleansed and analyzed by the process documents operator of RapidMiner. A word-cloud visualization for the Tweet dataset was generated. Next, the clustering operator of RapidMiner was used to analyze the similarity of words and the underlying meaning of the comments in different clusters. The clustering results show 85% positive comments on investment and 15% negative ones to Bitcoin-related tweets concerning security. The results represent the generally bullish environment of the cryptocurrency market and general user satisfaction during the period concerned.


2021 ◽  
Author(s):  
Fan Xu ◽  
Myles W. Smith

A general, user-friendly approach to 2,2-disubstituted indoxyls is presented. The method is particularly useful for the preparation of 2,2-dialkylindoxyl products, and is applied to concise total syntheses of brevianamide A and trigonoliimine C.


2020 ◽  
Vol 4 (1) ◽  
pp. 39
Author(s):  
Maulana Syaid ◽  
Marleni Marleni ◽  
Rahmat Iswanto

This paper is a quantitative analysis of research on the number of library material requirements for the 2019 Curup IAIN library based on students. The purpose of this study is to obtain a quantitative amount of library material requirements for the 2019 IAIN Curup library based on students so that the numerical calculations can be evaluated and planned for meeting the needs of the visitors. The data used is data on the number of students in 2019 which is spread into several study programs and divided again based on the year of the year and the current semester. Other data used is data on the number of subjects that are billed at IAIN Curup 2019. The method used is quantitative analysis using mathematical logic. The results obtained are the number of library monograph materials with units of titles and copies seen from the number of students per semester, per year, and the accumulated number for all students of IAIN Curup in 2019. From the quantitative analysis results can be estimated in general user needs. The amount is recalculated against special circumstances regarding changes in the number of students for several reasons. This research is useful for making the design and evaluation of the policy development of the IAIN Curup library collection.


Ingeniería ◽  
2020 ◽  
Vol 25 (1) ◽  
pp. 38-49
Author(s):  
Juan Carlos Figueroa Garcia ◽  
Jhoan Sebastian Tenjo García

Context: This paper presents a MATLAB code implementation and the GUI (General User Interface) for fuzzy random variable generation. Based on previous theoretical results and applications, a MATLAB toolbox has been developed and tested for selected membership functions. Method: A two–step methodology was used: i) a MATLAB toolbox was implemented to be used as interface and ii) all .m functions are available to be used as normal code. The main goal is to provide graphical and code–efficient tools to users. Results: The main obtained results are the MATLAB GUI and code. In addition, some experiments were ran to evaluate its capabilities and some randomness statistical tests were successfully performed. Conclusions: Satisfactory results were obtained from the implementation of the MATLAB code/toolbox. All randomness tests were accepted and all performed experiments shown stability of the toolbox even for large samples (>10.000). Also, the code/toolbox are available online. Acknowledgements: The authors would like to thank to the Prof. M Sc. Miguel Melgarejo and Prof. Jos´e Jairo Soriano–Mendez sincerely for their interest and invaluable support, and a special gratefulness is given to all members of LAMIC.


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