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نتیجه جستجو - Tense

تعداد مقالات یافته شده: 73
ردیف عنوان نوع
1 The application of management accounting practices towards the sustainable development of family businesses: A critical review
استفاده از شیوه های حسابداری مدیریت به سوی توسعه پایدار کسب و کارهای خانوادگی: یک بررسی انتقادی-2021
The purpose of this study is to comprehensively review the extant literature on the application of management accounting practices (MAPs) to the sustainable development of family businesses (FBs), and to identify future research avenues. Academic interest in the field of MAPs in family businesses as well as the concept of sustainable development has been growing rapidly due to the fast-moving business landscape associated with environmental dynamism, particularly over the past two decades. Consequently, some authors claim that the heterogeneous characteristics of FBs apparently lead to a lower degree of information asymmetry, and that this, in-turn, may weaken the need for MAPs. On the other hand, some studies emphasise that the distinctive conflicts of interest in FBs and some contingent factors (for example, intense competition in the industry) are triggers for the adoption of MAPs by FBs. Given these mixed research outcomes and the absence of a comprehensive study that demonstrates the state-of-the-art in this research stream, this paper aims to review previously reported key works to thoroughly investigate the above mentioned factors with a view to exploring the existing knowledge gap. The holistic conclusion arrived at by the study points to the fact that there seems to have a considerable impact of family involvement on business performance achieved through the application of MAPs. Nonetheless, the impact of certain heterogeneous characteristics of FBs on the application of environmental management accounting (EMA) practices, which is a sub-stream of MAPs, is yet to be explored.
Keywords: Management accounting practices | Family business | Sustainable development | Economic performance | Environmental performance | Environmental management accounting | Environmental dynamism
مقاله انگلیسی
2 Perceptual quality-preserving black-box attack against deep learning image classifiers
حمله جعبه سیاه با کیفیت ادراکی علیه طبقه بندی کننده های تصویر یادگیری عمیق-2021
Deep neural networks provide unprecedented performance in all image classification problems, including biometric recognition systems, key elements in all smart city environments. Recent studies, however, have shown their vulnerability to adversarial attacks, spawning intense research in this field. To improve system security, new countermeasures and stronger attacks are proposed by the day. On the attacker’s side, there is growing interest for the realistic black-box scenario, in which the user has no access to the network parameters. The problem is to design efficient attacks which mislead the neural network without compromising image quality. In this work, we propose to perform the black-box attack along a high-saliency and low-distortion path, so as to improve both attack efficiency and image perceptual quality. Experiments on real-world systems prove the effectiveness of the proposed approach both on benchmark tasks and actual biometric applications.
Keywords: Image classification | Face recognition | Adversarial attacks | Black-box
مقاله انگلیسی
3 The reduced auditory evoked potential component N1 after repeated stimulation: Refractoriness hypothesis vs: habituation account
کاهش مولفه بالقوه برانگیخته شنوایی N1 پس از تحریک مکرر: فرضیه نسوز در مقابل حساب عادت-2021
Similar to other event-related potential (ERP) components, the amplitude of the auditory evoked N1 depends on the interstimulus interval (ISI). At ISIs > 0.4 s, the amplitude of the N1 increases with longer ISIs, until it saturates at ISIs around 10 s. This amplitude increase with increasing ISI has been conceptualized as a function of N1 recovery or N1 refractoriness. Habituation (as a simple form of learning) represents an elaborated, opposing account for such stimulus repetition effects. For passive oddball experiments (stimulation protocols with frequent standards and rare deviants), the two accounts make different predictions. According to the habituation account, the presentation of small deviants should lead to an increased N1 for subsequent standards (= dishabituation); according to the N1 refractoriness account, there should be no or just minor effects on the N1. In the current study, we tested these predictions and compared the ERPs to standards after small deviants and to standards preceded by other standards. We observed that the ERPs to standards after small deviants were characterized by a small mismatch negativity with an onset latency > 150 ms, but the N1 to standards after deviants did not differ from the N1 to standards preceded by other standards. This negative finding is in line with other previous studies that were also not able to reveal evidence for N1 dishabituation. Aside from this repeated lack of evidence for dishabituation, the N1 habituation account is challenged by the finding that the N1 decrease is stronger for more intense stimuli. Overall, the current and previous findings are more compatible with the N1 refractoriness account, although the mechanisms underlying N1 refractoriness remain to be elucidated. Knowledge about these mechanisms would also help to understand why N1 deficits in schizophrenia are more pronounced at longer ISIs.
keywords: عادت | جهت دار | پتانسیل های ناشی از شنوایی | شدت محرک | نگرش ناسازگاری (MMN) | انطباق محرک-مشخصه (SSA) | Habituation | Dishabituation | Auditory evoked potentials | Stimulus intensity | Mismatch negativity (MMN) | Stimulus-specific adaptation (SSA)
مقاله انگلیسی
4 The association of comfort and vision in soft toric contact lens wear
ارتباط راحتی و بینایی در استفاده از لنزهای تماسی نرم toric-2021
Purpose: This work set out to investigate if there was an association between subjective comfort and both subjective and measured vision during the use of contemporary daily disposable soft toric contact lenses.
Methods: Thirty-eight habitual soft contact lens wearers wore each of three daily disposable toric lenses for one week in a prospective, crossover, randomised, single-masked study. The following clinical measures were recorded at dispensing and follow-up visits: biomicroscopy scores, lens fitting (including rotation and rotational stability), high and low contrast visual acuity, subjective vision quality and subjective ocular surface comfort. Subjective scores were collected using 0–10 numerical grading scales. Comfort scores were analysed using a linear regression model with age, sex, visit, phase of crossover (‘phase’), lens type, lens rotation, lens rotational stability, visual acuity, cylinder power and subjective vision quality as factors of interest and then refined using backward stepwise regression.
Results: Thirty six participants (31.1 ± 13.5 years) completed the study. Comfort scores were found to be associated with subjective vision quality (F = 127.0 ; p < 0.0001), phase (F = 7.2; p = 0.001) and lens type (F = 4.9; p = 0.009). Greater comfort scores were observed with greater subjective vision quality scores. Visual acuity was not statistically significant in the model.
Conclusion: This work suggests that symptoms of ocular discomfort may be more intense if there is also perceived visual compromise in daily disposable soft toric lenses. There was a stronger positive correlation between comfort and subjective vision quality compared with comfort and measured visual acuity.
Keywords: Comfort | Vision | Toric | Soft contact lens | Daily disposable
مقاله انگلیسی
5 Analysis of sentiment in tweets addressed to a single domain-specific Twitter account: Comparison of model performance and explainability of predictions
تجزیه و تحلیل احساسات در توییت های خطاب به یک حساب توییتر خاص دامنه: مقایسه عملکرد مدل و توضیح پذیری پیش بینی ها-2021
Many institutions and companies find it valuable to know how people feel about their ventures; hence, scientific research in sentiment analysis has been intensely developed over time. Automated sentiment analysis can be considered as a machine learning (ML) prediction task, with classes representing human affective states. Due to the rapid development of ML and deep learning (DL), improvements in automatic sentiment analysis perfor- mance are achieved almost every year. Since 2013, Semantic Evaluation (SemEval) has hosted a worldwide community-acknowledged competition that allows for comparisons of recent innovations. The sentiment analysis tasks focus on assessing sentiment in Twitter posts authored by various publishers and addressing multiple subjects. Our study aimed to compare selected popular and recent natural language processing methods using a new data set of Twitter posts sent to a single Twitter account. For improved comparability of our experiments with SemEval, we adopted their metrics and also deployed our models on data published for SemEval-2017. In addition, we investigated if an unsupervised ML technique applied for the detection of topics in tweets can be leveraged to improve the predictive performance of a selected transformer model. We also demonstrated how a recent explainable artificial intelligence technique can be used in Twitter sentiment analysis to gain a deeper understanding of the models’ predictions. Our results show that the most recent DL language modeling approach provides the highest quality; however, this quality comes at reduced model transparency.
keywords: پردازش زبان طبیعی | یادگیری عمیق | تجزیه و تحلیل احساسات | فراگیری ماشین | توضیح پذیری | توییتر | Natural language processing | Deep learning | Sentiment analysis | Machine learning | Explainability | Twitter
مقاله انگلیسی
6 Recovery & identification of human Y-STR DNA from immatures of chrysomya albiceps (Diptera: Calliphoridae). Simulation of sexual crime investigation involving victim corpse in state of decay
ترمیم و شناسایی DNA Y-STR انسانی از ناخالصی های کریسومیا آلبیسپس (Diptera: Calliphoridae). شبیه سازی تحقیقات مربوط به جرم و جنایات مربوط به جسد قربانی در حالت پوسیدگی-2020
The number of sexual crimes in Brazil, as in several other countries, is very high. In many of these crimes the women raped are murdered and their bodies are found days later, in an advanced state of decomposition, with intense cadaverous fauna. Forensic Entomology studies insects and other arthropods that can be used in the expert analysis of various types of crimes. Diptera, the order of insects that comprises the two-winged or true flies, represents one of the largest known groups of insects and is the principal source of cadaveric entomofauna. Members of its Calliphoridae family are observed in cadavers in all phases of decomposition. The retrieval and identification of human Y-STR DNA from the gastrointestinal tract of Calliphoridae species Chrysomya albiceps maggots and pupae can provide a good tool for the gathering of evidence in sexual crime investigations involving rape and death, in which the abandoned victims body is found in a putrefied state. In this study, the animal model used was a female pig, Sus scrofa, which was sacrificed in a forested area with three shots from a 0.40 calibre Taurus pistol, and inoculated with semen to its anal and vaginal regions, simulating rape and homicide. During decomposition, 20–80 maggots were collected every 24 h and preserved in 70 % alcohol, totalling 289 maggots and 157 pupae (446 immatures) over a period of 14 days (336 h) of decomposition. Each maggot was then dissected for removal of the digestive tract, which was placed in extraction buffer. The molecular phase proceeded with extraction, quantification, amplification and capillary electrophoresis of samples, testing 16 STR loci of the Y chromosome. It was possible to establish a partial Y-STR DNA profile, with the amplification of up to eight sites, by considering a combination of the samples taken at hours 144 h, 168 h, 192 h, 216 h, 240 h, 288 h, 312 h and 336 h..
Keywords: Forensic entomology | Forensic genetics | Sex crimes | Rape | Murder | Criminal profiling
مقاله انگلیسی
7 We survived this! What managers could learn from SMEs who successfully navigated the Greek economic crisis
ما از این جان سالم به در بردیم! آنچه مدیران می توانند از شرکتهای متوسط و متوسطی که با موفقیت در بحران اقتصادی یونان پیموده اند بیاموزند-2020
Small and medium size enterprises in both business to business and consumer markets are particularly vulnerable to economic downturns. Concentrating on the Greek economic crisis, one of the toughest and most prolonged on a global scale, the present research sheds light on both anthropocentric and business-centric factors that helped SMEs survive, therefore, providing a valuable survival manual. Per findings of two studies performed under the given economically intense conditions, it is evidenced that the right answer to survival rests upon: (a) the entrepreneurs personality traits and skills that affect the market and entrepreneurial orientations of SMEs,(b) the adoption of such orientations that keep impacting the firms performance, and finally (c) the implementation of strategy relevant to reaching higher quality standards for products and services, combined with tactics relevant to downsizing, marketing actions, extroversion, and financial management.
Keywords: Market orientation | Entrepreneurial orientation | Personality traits | SMEs | Economic crisis
مقاله انگلیسی
8 Graph-theoretical derivation of brain structural connectivity
استخراج نمودار نظری از اتصال ساختاری مغز-2020
Brain connectivity at the single neuron level can provide fundamental insights into how information is integrated and propagated within and between brain regions. However, it is almost impossible to adequately study this problem experimentally and, despite intense ef- forts in the field, no mathematical description has been obtained so far. Here, we present a mathematical framework based on a graph-theoretical approach that, starting from exper- imental data obtained from a few small subsets of neurons, can quantitatively explain and predict the corresponding full network properties. This model also changes the paradigm with which large-scale model networks can be built, from using probabilistic/empiric con- nections or limited data, to a process that can algorithmically generate neuronal networks connected as in the real system.
Keywords: Connectome | Neuronal networks | Random graphs
مقاله انگلیسی
9 Explosive, continuous and frustrated synchronization transition in spiking Hodgkin–Huxley neural networks: The role of topology and synaptic interaction
انتقال همزمان ، انفجاری ، مداوم و ناامید کننده در شبکه های عصبی هوچکین-هاکسلی اسپایک: نقش توپولوژی و تعامل سیناپسی-2020
Synchronization is an important collective phenomenon in interacting oscillatory agents. Many functional features of the brain are related to synchronization of neurons. The type of synchronization transition that may occur (explosive vs. continuous) has been the focus of intense attention in recent years, mostly in the context of phase oscillator models for which collective behavior is independent of the mean-value of natural frequency. However, synchronization properties of biologically-motivated neural models depend on the firing frequencies. In this study we report a systematic study of gammaband synchronization in spiking Hodgkin–Huxley neurons which interact via electrical or chemical synapses. We use various network models in order to define the connectivity matrix. We find that the underlying mechanisms and types of synchronization transitions in gamma-band differs from beta-band. In gamma-band, network regularity suppresses transition while randomness promotes a continuous transition. Heterogeneity in the underlying topology does not lead to any change in the order of transition, however, correlation between number of synapses and frequency of a neuron will lead to explosive synchronization in heterogeneous networks with electrical synapses. Furthermore, small-world networks modeling a fine balance between clustering and randomness (as in the cortex), lead to explosive synchronization with electrical synapses, but a smooth transition in the case of chemical synapses. We also find that hierarchical modular networks, such as the connectome, lead to frustrated transitions. We explain our results based on various properties of the network, paying particular attention to the competition between clustering and long-range synapses.
Keywords: Synchronization | Hodgkin–Huxley neuron | Phase transition | Electrical and chemical synapses | Complex networks
مقاله انگلیسی
10 Early life shocks and entrepreneurship: Evidence from the Vietnam War
شوک های اولیه زندگی و کارآفرینی: شواهدی از جنگ ویتنام-2020
We examine the impact of adverse shocks in childhood on entrepreneurship in adulthood. We focus on the Vietnam War, which represents one of the most intense conflicts in history. Using data from the 1997/1998 Vietnam Living Standard Survey (VLSS) and bombing intensity data, we find that bombing intensity is associated with a higher probability of being an entrepreneur. Specifically, our results suggest that a 10% increase in bombing intensity generates a 4.8 percentage point increase in the probability of being self-employed in the last seven days, and a 2.3 percentage point increase in the probability of being self-employed in the last 12 months. This finding is robust to a suite of robustness checks. We explore economic growth, education, health infra- structure, prevalence of wage-earning opportunities and social capital as potential mechanisms and find that social capital mediates the relationship between the War and entrepreneurship in Vietnam.
Keywords: Childhood shocks | Adversity | War | Entrepreneurship | Vietnam
مقاله انگلیسی
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