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Algorithms ◽  
2021 ◽  
Vol 14 (10) ◽  
pp. 289
Author(s):  
Priyadarshni Suresh Sagar ◽  
Eman Abdulah AlOmar ◽  
Mohamed Wiem Mkaouer ◽  
Ali Ouni ◽  
Christian D. Newman

Understanding how developers refactor their code is critical to support the design improvement process of software. This paper investigates to what extent code metrics are good indicators for predicting refactoring activity in the source code. In order to perform this, we formulated the prediction of refactoring operation types as a multi-class classification problem. Our solution relies on measuring metrics extracted from committed code changes in order to extract the corresponding features (i.e., metric variations) that better represent each class (i.e., refactoring type) in order to automatically predict, for a given commit, the method-level type of refactoring being applied, namely Move Method, Rename Method, Extract Method, Inline Method, Pull-up Method, and Push-down Method. We compared various classifiers, in terms of their prediction performance, using a dataset of 5004 commits and extracted 800 Java projects. Our main findings show that the random forest model trained with code metrics resulted in the best average accuracy of 75%. However, we detected a variation in the results per class, which means that some refactoring types are harder to detect than others.


2021 ◽  
Vol 11 (2) ◽  
pp. 65-82
Author(s):  
Kaido Künnapas

Abstract Every taxable arrangement is subject to an anti-abuse test. Abusive arrangements are treated as not valid for tax purposes, which is similar to the treatment of artificial arrangements in civil law. The European Union has introduced in its Anti-Tax Avoidance Directive a general anti-abuse test which must be transposed into the domestic laws of Member States. Such a test has its inner structure, consisting of an elimination and requalification stage, while the elimination stage entails genuineness and a tax benefit test. The general anti-abuse test has a great potential (or scalability when speaking in the language of start-ups) of being automated and integrated into different legal application processes (such as taxpayer self-assessment systems, transactions certified by public notary or merger and acquisition deals) to discover debt push down abuses or other arrangement structures which may have abusive content. While the best method for create a reliable algorithm is a decision tree type model, the inner ambiguity of the general anti-abuse test prevents using the full benefits of automation of tax laws. The purpose of this article is to design a decision tree type model for the test and address the main challenges of such a model, both from the perspective of the clarity of concepts and the quality of input information such an engine would use.


2021 ◽  
Vol 14 (11) ◽  
pp. 2432-2444
Author(s):  
Dominik Durner ◽  
Badrish Chandramouli ◽  
Yinan Li

Cloud analytical databases employ a disaggregated storage model, where the elastic compute layer accesses data persisted on remote cloud storage in block-oriented columnar formats. Given the high latency and low bandwidth to remote storage and the limited size of fast local storage, caching data at the compute node is important and has resulted in a renewed interest in caching for analytics. Today, each DBMS builds its own caching solution, usually based on file-or block-level LRU. In this paper, we advocate a new architecture of a smart cache storage system called Crystal , that is co-located with compute. Crystal's clients are DBMS-specific "data sources" with push-down predicates. Similar in spirit to a DBMS, Crystal incorporates query processing and optimization components focusing on efficient caching and serving of single-table hyper-rectangles called regions. Results show that Crystal, with a small DBMS-specific data source connector, can significantly improve query latencies on unmodified Spark and Greenplum while also saving on bandwidth from remote storage.


Author(s):  
Valerio Finocchi ◽  
Valentino Vellone ◽  
Mattioli Rubens Giorgio ◽  
Rollin K Daniel

Abstract Background Preservation Rhinoplasty (PR) techniques are continuously evolving in the last two years. Many variations of old-fashioned techniques have been proposed since Daniel coined this term in 2018. Objectives Authors want to describe indications for a new “three level impactions” technique allowing, in selected cases, a complete profile correction and dorsal reduction without the dorsal soft tissue envelope (STE) dissection. Methods Three hundred fifty primary closed rhinoplasty cases were retrospectively studied from January 2018 and October 2019. Age, sex, race and technical details, surgical time and complications have been registered. Ninety-five dorsums were reduced and shaped without dissecting the dorsal soft tissue envelope, combining a 1) swinging door septoplasty with low septal strip resection, 2) endonasal bony cap mosaic osteotomies, and 3) Let down or Push down operation (LDO/PDO). Results All patients showed a dramatic change in profile height and shape without neither dorsal STE dissection nor bony cartilage dorsal tissue resection. The average follow-up time was 14 months (range, 12-16 months). Conclusions In selected patients, dorsum can be preserved without soft tissue envelope dissection. By combining multiple endonasal maneuvers is possible to obtain a dramatic change without dissecting the soft tissue envelope and at the same time avoiding any dorsal tissue resection: mosaic osteotomies for DKA conversion from S to V shaped dorsum, LDO and low septal strip resection for impaction and quadrangular cartilage flap rotation for profile setting. It is a versatile technique in selected patients, which leads to fast recovery and natural results.


2021 ◽  
Vol 56 (2) ◽  
pp. 103-109
Author(s):  
Kentaro MATSUO ◽  
Takanori ISHII
Keyword(s):  

2021 ◽  
Vol 6 (1) ◽  
pp. 1-2
Author(s):  
Jeffrey H. Cohen

Migration is typically portrayed as an effective response to socio-economic hardship. Pushed by a lack of work at home and pulled by the promise of higher wages abroad, people relocate.  When those moves succeed, migrants transfer money home (Yang, 2015).  A logical, predictable system that is confirmed by evidence as well as World Bank figures noting migrants returned a record $689 billion globally in 2018; and while researchers expected the pandemic to push down wages, the decline to this point has been modest.  Remittances continued apace and serve to cushion the impacts of the pandemic (Ratha et al., 2021).  Nevertheless, the assumption that the decision to migrate is straight-forward misses how socially complex the processes can be, particularly during the pandemic (Pintor Sandoval and Bojorquez Luque, 2021, Marwah and Ramanayake 2021, Gupta et al., 2021).


2021 ◽  
Vol 7 (1) ◽  
pp. 77
Author(s):  
J. Nijland ◽  
T. L. M. Verdoes ◽  
M. P. Lycklama Nijeholt ◽  
N. T. Pham

A number of recent hostile takeover attempts in The Netherlands have triggered the discussion in the Netherlands on the circumstances under which protection of the target company against a hostile takeover should be justified or not be justified. To answer this question, 21 experts involved in mergers and acquisitions from various angels on the highest (management) level, were selected to participate in a survey investigation combining open questions and giving scores for submitted factors. The outcomes show that the participants advocate non-protection in case of relatively high performance of the bidding company, new value creating opportunities a non-responsive board of the Target with personal interest of the board, and cash payment for the target. They are in favor of protection in case of takeover attempts that incur personal board benefits of bidder or target, intended debt push down financing, and in case of considerable societal risks and consequences.


2021 ◽  
Vol 22 (10) ◽  
pp. 28-30
Author(s):  
Louise Kay

In the first of a three part series Louise Kay examines the historical development of the school readiness agenda. With EYFS reforms now seeming to support a further ‘push-down’ of formal schooling into the Reception year, she asks if this is really best for children?


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