ردیف | عنوان | نوع |
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1 |
Cost-Effective ML-Powered Polarization-Encoded Quantum Key Distribution
توزیع کلید کوانتومی کدگذاری شده با قطبش ML مقرون به صرفه-2022 Secure communications have become a requirement
for virtually all kind of applications. Currently, two distant parties can generate shared random secret keys by using public key
cryptography. However, quantum computing represents one of the
greatest threats for the finite complexity of the mathematics behind
public key cryptography. In contrast, Quantum Key Distribution
(QKD) relies on properties of quantum mechanics, which enables
eavesdropping detection and guarantees the security of the key.
Among QKD systems, polarization encoded QKD has been successfully tested in laboratory experiments and recently demonstrated
in closed environments. The main drawback of QKD is its high
cost, which comes, among others, from: i) the requirements for the
quantum transmitters and receivers; and ii) the need of carefully
selecting the fibers supporting the quantum channel to minimize
the environmental effects that could dramatically change the polarization state of photons. In this paper, we propose a Machine
Learning(ML)-based polarization tracking and compensation that
is able to keep shared secret key exchange to high rates even under
large fiber stressing events. Exhaustive results using both synthetic
and experimental data show remarkable performance, which can
simplify the design of both quantum transmitter and receiver, as
well as enable the use of aerial optical cables, thus reducing total
QKD system cost.
Index Terms— Machine learning | polarization-encoded quantum key distribution. |
مقاله انگلیسی |
2 |
Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms
بررسی رابطه بین ارزش گذاری و استفاده از مباشرت از اطلاعات حسابداری: شواهد تجربی از شرکت های فهرست شده آلمانی-2021 While there is scarce empirical research on the relationship between valuation and stewardship uses of accounting information, existing studies on the basis of US data show a positive relationship. Motivated by recent analytical literature which suggests a contextspecific relationship, our study analyzes the relationship between valuation and stewardship uses in a non-US-setting, using data from German listed firms from 2006 to 2015. In
line with prior US studies, we find a positive relationship for Chief Executive Officer (CEO)
compensation in univariate analyses. However, the relationship does not remain positive
when considering firms’ extent of free float in multivariate analyses, which suggests that
firms’ governance structures affect the relationship. For non-CEO management board
members’ compensation, we find no significant valuation/stewardship relationship in univariate and multivariate analyses. This finding might reflect differences in managerial characteristics, such as risk aversion, between CEOs and non-CEO board members. Highlighting
the role of firm and managerial characteristics, our study offers more nuanced empirical
insights into the relationship of valuation and stewardship uses. Our findings also raise
doubts on whether the normative statement that valuation encompasses stewardship usefulness made by the International Accounting Standards Board (IASB) in its recent conceptual frameworks has empirical substance.
keywords: سودمندی تصمیم گیری | سرپرستی | ارزیابی | Decision usefulness | IFRS | Stewardship | Valuation |
مقاله انگلیسی |
3 |
Linking standard Economic Account for Forestry and ecosystem accounting: Total forest incomes and environmental assets in publicly-owned conifer farms in Andalusia-Spain
پیوند حساب استاندارد اقتصادی برای حسابداری جنگلداری و اکوسیستم: کل درآمد جنگل ها و دارایی های محیطی در مزارع عمومی متعلق به مالکیت در اندلس اسپانیا-2021 A major problem faced by government as trustee of society charged with conserving the nation’s forest envi-
ronmental asset is that the standard Economic Account for Forestry (EAF) fails to measure the contribution of
nature to total forest incomes and environmental assets. In the context of this government mission, the debate
arises with regard to how to uncover the contribution of nature to the total forest incomes enjoyed by people
through a refined accounting framework which extends the EAF. The latter is applied by the statistics office to
estimate the values added of timber, firewood, cork, resin, industrial nut and other non-woody final products of
the forest at national/sub-national scale. Bearing in mind this narrow scope of the EAF, this research proposes the
application of the experimental Agroforestry Accounting System (AAS), which extends the forest incomes and
environmental asset estimates by applying simulated exchange values stated/revealed by consumers for non-
market public goods and services. We apply the EAF and AAS frameworks to 12 large publicly-owned pro-
tected conifer forest farms which are not available for sale on the competitive land market and which cover an
area of 47,262 ha in Andalusia-Spain. In this conifer farm case study, the EAF considers the economic activities of
timber, firewood, aromatic plants and residential service. The AAS adds to the EAF activities those of grazing,
conservation forestry, hunting, livestock, agricultural crops, livestock-keeper private amenity, fire services, free
access recreation, mushrooms, carbon, landscape conservation, threatened wild biodiversity and water supply
runoff stored lower down the watershed in public reservoirs. The objectives of this conifer farm case study are,
first, to compare the final products and incomes estimated by applying the EAF and AAS frameworks and, second,
to measure the sensitivity of conifer farm environmental assets to changes in land ownership rights and dis-
counting rates in accordance with the AAS results. The conifer farm results show total income measured by the
AAS is 38 times higher than the EAF net value added (NVA) for the 2010 period. The AAS economic activities of
forestry conservation, fire services and landscape conservation activities generate 71% of the conifer farm labour
compensation. The AAS opening environmental asset measured at the assumed competitive real baseline dis-
counting rate of 3% is 6371.6 €/ha, which is 3.7 times lower than it would be if the conifer farm was available for
sale on the competitive land market. The change in the baseline discounting rate chosen, from 3% to 1.5%, would
lead to an increase of 116% in the value of the opening environmental asset. The above results reveal the
inconsistent EAF measurement of total conifer farm incomes. The sensitivity analysis underlines the important
effects on the environmental asset arising from changes in land ownership rights and discounting rates. keywords: حساب اقتصادی برای جنگلداری | سیستم حساب های ملی | سیستم حسابداری جنگلداری | خدمات محیط زیستی | درآمد زیست محیطی | Economic account for forestry | System of national accounts | Agroforestry accounting system | Ecosystem services | Environmental income |
مقاله انگلیسی |
4 |
Compensating over- and underexposure in optical target pose determination
Compensating over- and underexposure in optical target pose determination-2021 Optical coded targets allow to determine the relative pose of a camera, on a metric scale, from one image only. Furthermore, they are easily and efficiently detected, opening to a wide range of applications in robotics and computer vision. In this work we describe the effect of pixel saturation and non-ideal lens Point Spread Function, causing the apparent position of the corners and the edges of the target to change as a function of the camera exposure time. This effect, which we call exposure bias, is frequent in over- or underexposed images and introduces a systematic error in the estimated camera pose. We propose an algorithm that is able to estimate and correct for the exposure bias exploiting specific geometric features of a common target design based on concentric circles. Through rigorous laboratory experiments carried out in a highly controlled environment, we demonstrate that the proposed algorithm is seven times more precise and three times more accurate in the target distance estimation than the algorithms available in the literature.© 2021 Elsevier Ltd. All rights reserved. Keywords: Optical target | Target orientation | Image processing algorithm | Geometry | Ellipse fitting | Computer vision | Overexposure | Exposure compensation | Resection |
مقاله انگلیسی |
5 |
How expected inflation distorts the current account and the valuation effect
چگونه انتظار می رود تورم حساب جاری و اثر ارزیابی را تحریف کند-2021 We show that the current account balance (CA) is systematically distorted by an inflation
effect , which arises because income on debt is recorded as nominal interest in the currency
of denomination. Since nominal interest includes compensations for expected inflation, in-
creases in the latter must impact the CA. Guided by the relevant international accounting
rules, we impute the inflation effect for 50 economies between 1991 and 2017. When ad-
justing for the inflation effect , the absolute value of yearly CAs drops by 0.13% of GDP on
average. Over the full period, the reduction is a sizable 22.85% of initial GDP for the aver-
age country (26.4% for the U.S.). As the flip side of the CA distortions, the inflation effect
contributes systematically to the well-known valuation effect of net foreign assets. For the
average country, the inflation effect accounts for a twelfth of the valuation effect, for the
U.S., it accounts for well over a half. keywords: تورم | حساب جاری | اثر ارزش گذاری | Inflation | Current account | Valuation effect |
مقاله انگلیسی |
6 |
A supply chain disruption recovery strategy considering product change under COVID-19
یک استراتژی بازیابی اختلال در زنجیره تامین با توجه به تغییر محصول تحت COVID-19-2021 A recent global outbreak of Corona Virus Disease 2019 (COVID-19) has led to massive supply chain disruption, resulting in difficulties for manufacturers on recovering their supply chains in a short term. This paper presents a supply chain disruption recovery strategy with the motivation of changing the original product type to cope with that. In order to maximize the total profit from product changes, a mixed integer linear programming (MILP) model is developed with combining emergency procurement on the supply side and product changes by the manufacturer as well as backorder price compensation on the demand side. The model uses a heuristic algorithm based on ILOG CPLEX toolbox. Experimental results show that the proposed disruption recovery strategy can effectively reduce the profit loss of manufacturer due to late delivery and order cancellation. It is observed that the impact of supply chain disruptions is reduced. The proposed model can offer a potentially useful tool to help the manufacturers decide on the optimal recovery strategy whenever the supply chain system experiences a sudden massive disruption. Keywords: Supply chain | Disruption | Recovery Plan | COVID-19 | Product change |
مقاله انگلیسی |
7 |
Brain activity during walking in older adults: Implications for compensatory versus dysfunctional accounts
فعالیت مغز در طول پیاده روی در بزرگسالان سالمند: پیامدهای جبران خسارت در برابر حسابهای ناکارآمد-2021 A prominent trend in the functional brain imaging literature is that older adults exhibit increased brain
activity compared to young adults to perform a given task. This phenomenon has been extensively stud-
ied for cognitive tasks, with the field converging on interpretations described in two alternative accounts.
One account interprets over-activation in older adults as reflecting neural dysfunction (increased brain
activity – indicates poorer performance), whereas another interprets it as neural compensation (in-
creased brain activity - supports better performance). Here we review studies that have recorded brain
activity and walking measurements in older adults, and we categorize their findings as reflecting either
neural dysfunction or neural compensation. Based on this synthesis, we recommend including multiple
task difficulty levels in future work to help differentiate if and when compensation fails as the locomo-
tion task becomes more difficult. Using multiple task difficulty levels with neuroimaging will lead to a
more advanced understanding of how age-related changes in locomotor brain activity fit with existing
accounts of brain aging and support the development of targeted neural rehabilitation techniques. keywords: فعالیت مغز | پیاده روی | سالخورده | جبران خسارت | اختلال عملکرد | کنترل عصبی | Brain activity | Walking | Aging | Compensation | Dysfunction | Neural control |
مقاله انگلیسی |
8 |
Supply chain integrated decision model in order to synergize the energy system of textile industry from its resource waste
مدل تصمیم یکپارچه زنجیره تامین به منظور هم افزایی سیستم انرژی صنعت نساجی از ضایعات منابع آن-2021 In order to foster sustainable production in the textile industry, it is essential to seek sustainable ways of energy management. Apart from conspicuous sources of biomass, this study has investigated the over- looked potential of cotton crop waste as a source of biomass energy supply. The cotton crop waste can supplement the energy system of the industry as well as the sustainable utilization of the agricultural waste. This study has explored and comprehensively analyzed the potential of cotton crop waste to synergize industrial energy systems by integrating strategic and tactical decision models into an integrated model. The results indicate that cotton crop waste is a conducive and convenient source of sustainable energy supply for the textile industry. Out of all proposed energy conversion technologies, oil heater and organic rankin cycle technology is less efficient over others, also the NPV analysis supports the investment decision into all of these technologies. In contrast, this augmented supply of energy can be affected during the off-season, along with the challenge of conversion technologies’ affordability for an already economically destabilized industry. However, the integration of seasonal agricultural waste and financial incentives from the government can transcend the textile industry, as a compensation for their pro-environmental approach.© 2021 Elsevier Ltd. All rights reserved. Keywords: Sustainable consumption and production | Energy supply chain | Cotton crop waste | Integrated strategic model | Linear optimization | Energy conversion technologies |
مقاله انگلیسی |
9 |
Do non-choice data reveal economic preferences? Evidence from biometric data and compensation-scheme choice
آیا داده های غیر انتخابی ترجیحات اقتصادی را نشان می دهد؟ شواهدی از داده های بیومتریک و انتخاب طرح جبران-2021 We investigate the feasibility of inferring economic choices from simple biometric non- choice data. We employ a machine learning approach to assess whether biometric data acquired during sleep, naturally occurring daily chores and participation in an experiment can reveal preferences for competitive and team-based compensation schemes. We find that biometric data acquired using wearable devices enable equally accurate out-of- sample prediction for compensation-scheme choice as gender and performance. Our results demonstrate the feasibility of inferring economic choices from simple biometric data without observing past decisions. However, we find that biometric data recorded in naturally occurring environments during daily chores and sleep add little value to out-of- sample predictions.© 2021 Elsevier B.V. All rights reserved. Keywords: Compensation schemes | Competition | Team | Experiment | Gender | Heart rate variability | Non-choice data |
مقاله انگلیسی |
10 |
Joint finance and order decision for supply chain with capital constraint of retailer considering product defect
تصمیم مشترک مالی و سفارش برای زنجیره تامین با محدودیت سرمایه خرده فروش با توجه به نقص محصول-2021 Small retailers usually face difficulties in obtaining bank loans due to inadequate credit history. Traditional commercial loan can be very costly or even unavailable to such retailers. In order to promote the collaboration of the supply chain to gain the mutual interest of all the parties, larger suppliers are generally willing to inter- mediate between retailers and commercial institutions. In this paper, the proper scheme and its efficiency of supplier intermediation in retailer financing are carefully investigated for the case of existing unreliable prod- ucts. By building a Stackelberg game model, we show that the supplier intermediated financing scheme can significantly improve the supply chain partners’ profits. Furthermore, with an elaborate numerical analysis, we demonstrate that the retailer will be motivated to choose the financing strategy only when the loan interest rate is less than a certain threshold. Finally, we explore how the compensation for product defect influences the supply chain partners’ optimal strategies and profits, which show that the proper compensation can realize Pareto improvement of the supply chain. Keywords: Capital constraints | Supply chain finance | Stackelberg game |
مقاله انگلیسی |