Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

Subliminal or not? : An appraisal of semantic processing in the near absence of visual awareness

Stimuli that cannot be perceived (i.e., that are subliminal) can still elicit neural responses in an observer, but can such stimuli influence behavior and higher-order cognition? Empirical evidence for such effects has periodically been accepted and rejected over the last six decades. Today, many psychologists seem to consider such effects well-established and recent studies have extended the power of subliminal processing to new limits. In this thesis, I examine whether this shift in zeitgeist is matched by a shift in evidential strength for the phenomenon. This thesis consists of three empirical studies involving more than 250 participants, a simulation study, and a quantitative review. The conclusion based on these efforts is that several methodological, statistical, and theoretical issues remain in studies of subliminal processing. These issues mean that claimed subliminal effects might be caused by occasional or weak percepts (given the experimenters’ own definitions of perception) and that it is still unclear what evidence there is for the cognitive processing of subliminal stimuli. New data are presented suggesting that even in conditions traditionally claimed as “subliminal”, occasional or weak percepts may in fact influence cognitive processing more strongly than do the physical stimuli, possibly leading to reversed priming effects. I also summarize and provide methodological, statistical, and theoretical recommendations that could benefit future research aspiring to provide solid evidence for subliminal cognitive processing.

On processing GPS tracking data of spatiotemporal car movements : a case study

The advancement of GPS technology has made it possible to use GPS devices as orientation and navigation tools, but also as tools to track spatiotemporal information. GPS tracking data can be broadly applied in location-based services, such as spatial distribution of the economy, transportation routing and planning, traffic management and environmental control. Therefore, knowledge of how to process the data from a standard GPS device is crucial for further use. Previous studies have considered various issues of the data processing at the time. This paper, however, aims to outline a general procedure for processing GPS tracking data. The procedure is illustrated step-by-step by the processing of real-world GPS data of car movements in Borlänge in the centre of Sweden.

Lexical Interference in Semantic Processing of Simple Words: Implications for Brand Names

This study provides evidence for a Stroop-like interference effect in word recognition. Based on phonologic and semantic properties of simple words, participants who performed a same/different word-recognition task exhibited a significant response latency increase when word pairs (e.g., POLL, ROD) featured a comparison word (POLL) that was a homonym of a synonym (pole) of the target word (ROD). These results support a parallel-processing framework of lexical decision making, in which activation of the pathways to word recognition may occur at different levels automatically and in parallel. A subset of simple words that are also brand names was examined and exhibited this same interference. Implications for word recognition theory and practical implications for strategic marketing are discussed.

Omega-3 Fatty Acids are Related to Abnormal Emotion Processing in Adolescent Boys with Attention Deficit Hyperactivity Disorder

Background In addition to the core symptoms, attention deficit hyperactivity disorder (ADHD) is associated with poor emotion regulation. There is some evidence that children and young adults with ADHD have lower omega-3 levels and that supplementation with omega-3 can improve both ADHD and affective symptoms. We therefore investigated differences between ADHD and non-ADHD children in omega-3/6 fatty acid plasma levels and the relationship between those indices and emotion-elicited event-related potentials (ERPs). Methods Children/adolescents with (n=31) and without ADHD (n=32) were compared in their plasma omega-3/6 indices and corresponding ERPs during an emotion processing task. Results Children with ADHD had lower mean omega-3/6 and ERP abnormalities in emotion processing, independent of emotional valence relative to control children. ERP abnormalities were significantly associated with lower omega-3 levels in the ADHD group. Conclusions The findings reveal for the first time that lower omega-3 fatty acids are associated with impaired emotion processing in ADHD children.

Developing a Theory of Pervasive Information Capture, Processing, Visualization and Documentation

Developing a theoretical framework for pervasive information environments is an enormous goal. This paper aims to provide a small step towards such a goal. The following pages report on our initial investigations to devise a framework that will continue to support locative, experiential and evaluative data from ‘user feedback’ in an increasingly pervasive information environment. We loosely attempt to outline this framework by developing a methodology capable of moving from rapid-deployment of software and hardware technologies, towards a goal of realistic immersive experience of pervasive information. We propose various technical solutions and address a range of problems such as; information capture through a novel model of sensing, processing, visualization and cognition.

View-sensitive ERP repetition effects indicate automatic holistic processing of spatially unattended objects

This study examined the properties of ERP effects elicited by unattended (spatially uncued) objects using a short-lag repetition-priming paradigm. Same or different common objects were presented in a yoked prime-probe trial either as intact images or slightly scrambled (half-split) versions. Behaviourally, only objects in a familiar (intact) view showed priming. An enhanced negativity was observed at parietal and occipito-parietal electrode sites within the time window of the posterior N250 after the repetition of intact, but not split, images. An additional post-hoc N2pc analysis of the prime display supported that this result could not be attributed to differences in salience between familiar intact and split views. These results demonstrate that spatially unattended objects undergo visual processing but only if shown in familiar views, indicating a role of holistic processing of objects that is independent of attention.

Dithen: A Computation-as-a-Service Cloud Platform For Large-Scale Multimedia Processing

We present Dithen, a novel computation-as-a-service (CaaS) cloud platform specifically tailored to the parallel ex-ecution of large-scale multimedia tasks. Dithen handles the upload/download of both multimedia data and executable items, the assignment of compute units to multimedia workloads, and the reactive control of the available compute units to minimize the cloud infrastructure cost under deadline-abiding execution. Dithen combines three key properties: (i) the reactive assignment of individual multimedia tasks to available computing units according to availability and predetermined time-to-completion constraints; (ii) optimal resource estimation based on Kalman-filter estimates; (iii) the use of additive increase multiplicative decrease (AIMD) algorithms (famous for being the resource management in the transport control protocol) for the control of the number of units servicing workloads. The deployment of Dithen over Amazon EC2 spot instances is shown to be capable of processing more than 80,000 video transcoding, face detection and image processing tasks (equivalent to the processing of more than 116 GB of compressed data) for less than $1 in billing cost from EC2. Moreover, the proposed AIMD-based control mechanism, in conjunction with the Kalman estimates, is shown to provide for more than 27% reduction in EC2 spot instance cost against methods based on reactive resource estimation. Finally, Dithen is shown to offer a 38% to 500% reduction of the billing cost against the current state-of-the-art in CaaS platforms on Amazon EC2 (Amazon Lambda and Amazon Autoscale). A baseline version of Dithen is currently available at dithen.com.

Discovery driven analysis on semi-structured text data

Discovery Driven Analysis (DDA) is a common feature of OLAP technology to analyze structured data. In essence, DDA helps analysts to discover anomalous data by highlighting 'unexpected' values in the OLAP cube. By giving indications to the analyst on what dimensions to explore, DDA speeds up the process of discovering anomalies and their causes. However, Discovery Driven Analysis (and OLAP in general) is only applicable on structured data, such as records in databases. We propose a system to extend DDA technology to semi-structured text documents, that is, text documents with a few structured data. Our system pipeline consists of two stages: first, the text part of each document is structured around user specified dimensions, using semi-PLSA algorithm; then, we adapt DDA to these fully structured documents, thus enabling DDA on text documents. We present some applications of this system in OLAP analysis and show how scalability issues are solved. Results show that our system can handle reasonable datasets of documents, in real time, without any need for pre-computation.

Processing traits of European catfish (Silurus glanis Linnaeus, 1758) from outdoor flow-through and indoor recycling aquaculture units

The quality of fish cultured using recycling units may differ from that of fish from outdoor farming units due to a range of deviating environmental determinants. This applies not only to flesh quality but also to morphological (processing) traits. This study evaluates processing yields of sibling fish cultured in two different farming units: (i) an outdoor pond aquaculture system with a flow-through regime (24.6 ± 0.2°C), and (ii) indoor tanks using a recirculation aquaculture system (RAS; 26.0 ± 1.0°C). Clear differences were observed in the most important processing traits, i.e. skinned trunk and fillet yields, which were both significantly higher (P < 0.01) in RAS fish due to significantly smaller (P < 0.05) head weight in fish of the flow-through system. Skin represented a significantly higher (P < 0.01) proportion of total weight in both RAS males and females. The most obvious difference was in the deposited fat weight, which was significantly higher (P < 0.01) in RAS fish. Visceral fat deposits were significantly higher (P < 0.01) in females and ventral and dorsal fat deposits higher (P > 0.05) in males.

Processing Bio-Argo particle backscattering at the DAC level

This document does NOT address the issue of particle backscattering quality control (either real-time or delayed mode). As a preliminary step towards that goal, this document seeks to ensure that all countries deploying floats equipped with backscattering sensors document the data and metadata related to these floats properly. We produced this document in response to action item 9 from the first Bio-Argo Data Management meeting in Hyderabad (November 12-13, 2012). If the recommendations contained herein are followed, we will end up with a more uniform set of particle backscattering data within the Bio-Argo data system, allowing users to begin analyzing not only their own particle backscattering data, but also those of others, in the true spirit of Argo data sharing.

Processing bio-Argo chlorophyll-A concentration at the DAC level

This document does NOT address the issue of chlorophyll-a quality control (either real-time or delayed mode). As a preliminary step towards that goal, this document seeks to ensure that all countries deploying floats equipped with chlorophyll-a sensors document the data and metadata related to these floats properly. We produced this document in response to action item 3 from the first Bio-Argo Data Management meeting in Hyderabad (November 12-13, 2012). If the recommendations contained herein are followed, we will end up with a more uniform set of chlorophyll-a data within the Bio-Argo data system, allowing users to begin analyzing not only their own chlorophyll-a data, but also those of others, in the true spirit of Argo data sharing.

Processing Argo oxygen data at the DAC level cookbook

This document does NOT address the issue of oxygen data quality control (either real-time or delayed mode). As a preliminary step towards that goal, this document seeks to ensure that all countries deploying floats equipped with oxygen sensors document the data and metadata related to these floats properly. We produced this document in response to action item 14 from the AST-10 meeting in Hangzhou (March 22-23, 2009). Action item 14: Denis Gilbert to work with Taiyo Kobayashi and Virginie Thierry to ensure DACs are processing oxygen data according to recommendations. If the recommendations contained herein are followed, we will end up with a more uniform set of oxygen data within the Argo data system, allowing users to begin analysing not only their own oxygen data, but also those of others, in the true spirit of Argo data sharing. Indications provided in this document are valid as of the date of writing this document. It is very likely that changes in sensors, calibrations and conversions equations will occur in the future. Please contact V. Thierry (vthierry@ifremer.fr) for any inconsistencies or missing information. A dedicated webpage on the Argo Data Management website (www) contains all information regarding Argo oxygen data management : current and previous version of this cookbook, oxygen sensor manuals, calibration sheet examples, examples of matlab code to process oxygen data, test data, etc..

Structured Approaches for Exploring Interpersonal Relationships in Natural Language Text

Human relationships have long been studied by scientists from domains like sociology, psychology, literature, etc. for understanding people's desires, goals, actions and expected behaviors. In this dissertation we study inter-personal relationships as expressed in natural language text. Modeling inter-personal relationships from text finds application in general natural language understanding, as well as real-world domains such as social networks, discussion forums, intelligent virtual agents, etc. We propose that the study of relationships should incorporate not only linguistic cues in text, but also the contexts in which these cues appear. Our investigations, backed by empirical evaluation, support this thesis, and demonstrate that the task benefits from using structured models that incorporate both types of information. We present such structured models to address the task of modeling the nature of relationships between any two given characters from a narrative. To begin with, we assume that relationships are of two types: cooperative and non-cooperative. We first describe an approach to jointly infer relationships between all characters in the narrative, and demonstrate how the task of characterizing the relationship between two characters can benefit from including information about their relationships with other characters in the narrative. We next formulate the relationship-modeling problem as a sequence prediction task to acknowledge the evolving nature of human relationships, and demonstrate the need to model the history of a relationship in predicting its evolution. Thereafter, we present a data-driven method to automatically discover various types of relationships such as familial, romantic, hostile, etc. Like before, we address the task of modeling evolving relationships but don't restrict ourselves to two types of relationships. We also demonstrate the need to incorporate not only local historical but also global context while solving this problem. Lastly, we demonstrate a practical application of modeling inter-personal relationships in the domain of online educational discussion forums. Such forums offer opportunities for its users to interact and form deeper relationships. With this view, we address the task of identifying initiation of such deeper relationships between a student and the instructor. Specifically, we analyze contents of the forums to automatically suggest threads to the instructors that require their intervention. By highlighting scenarios that need direct instructor-student interactions, we alleviate the need for the instructor to manually peruse all threads of the forum and also assist students who have limited avenues for communicating with instructors. We do this by incorporating the discourse structure of the thread through latent variables that abstractly represent contents of individual posts and model the flow of information in the thread. Such latent structured models that incorporate the linguistic cues without losing their context can be helpful in other related natural language understanding tasks as well. We demonstrate this by using the model for a very different task: identifying if a stated desire has been fulfilled by the end of a story.

FluxEngine: A flexible processing system for calculating atmosphere-ocean carbon dioxide gas fluxes and climatologies

The air-sea flux of greenhouse gases (e.g. carbon dioxide, CO2) is a critical part of the climate system and a major factor in the biogeochemical development of the oceans. More accurate and higher resolution calculations of these gas fluxes are required if we are to fully understand and predict our future climate. Satellite Earth observation is able to provide large spatial scale datasets that can be used to study gas fluxes. However, the large storage requirements needed to host such data can restrict its use by the scientific community. Fortunately, the development of cloud-computing can provide a solution. Here we describe an open source air-sea CO2 flux processing toolbox called the ‘FluxEngine’, designed for use on a cloud-computing infrastructure. The toolbox allows users to easily generate global and regional air-sea CO2 flux data from model, in situ and Earth observation data, and its air-sea gas flux calculation is user configurable. Its current installation on the Nephalae cloud allows users to easily exploit more than 8 terabytes of climate-quality Earth observation data for the derivation of gas fluxes. The resultant NetCDF data output files contain >20 data layers containing the various stages of the flux calculation along with process indicator layers to aid interpretation of the data. This paper describes the toolbox design, the verification of the air-sea CO2 flux calculations, demonstrates the use of the tools for studying global and shelf-sea air-sea fluxes and describes future developments.