Architecture of Extensible Computations Driven Systems

Никола Вълчанов, Тодорка Терзиева, Владимир Шкуртов, Антон Илиев - Една от основните области на приложения на компютърната информатика е автоматизирането на математическите изчисления. Информационните системи покриват различни области като счетоводство, електронно обучение/тестване, симулационни среди и т. н. Те работят с изчислителни библиотеки, които са специфични за обхвата на системата. Въпреки, че такива системи са перфектни и работят безпогрешно, ако не се поддържат остаряват. В тази работа описваме механизъм, който използва динамично библиотеките за изчисления и взема решение по време на изпълнение (интелигентно или интерактивно) за това как и кога те да се използват. Целта на тази статия е представяне на архитектура за системи, управлявани от изчисления. Тя се фокусира върху ползите от използването на правилните шаблони за дизайн с цел да се осигури разширяемост и намаляване на сложността.

Hospital accounting and the history of health-care rationing

Focussing on the period from 1948 to 1997, this paper examines the history of rationing in the British National Health Service (NHS), with special reference to the role of hospital accounting in this context. The paper suggests that concerns regarding rationing first emerged in the 1960s and 1970s in response to the application of economic theories to the health services, and that rationing only became an issue of wider concern when the NHS increasingly came to resemble economic models of health services in the early 1990s. The paper moreover argues that, unlike in the USA, hospital accounting did not play a significant role in allocating or withholding health resources in Britain. Rudimentary information systems as well as resistance from medical professionals are identified as significant factors in this context.

A vállalati likviditásmenedzsment számviteli támogatása (Accounting support for company’s liquidity management)

A cikk kiindulópontja, hogy a kettős könyvvitelt vezető vállalkozások által kötelezően elkészítendő éves pénzügyi kimutatások (számviteli beszámolók) olyan információbázist jelentenek, amelyek segítséget nyújthatnak egyrészről a vállalati likviditásmenedzsment támogatásához, másrészről a vállalkozások likviditási helyzetének megítéléséhez. A cikk első fele felvázolja a vállalkozások pénzügyi helyzetét bemutató adatok számviteli kereteit, bemutatja a likviditás fogalmának egyes értelmezéseit, majd részletesen kitér arra, hogy a likviditás utólagos vizsgálatához, illetve előrejelzéséhez milyen korrekciókat kell (lehet) végezni a számviteli beszámoló adatain. A cikk második fele az elemzés lehetséges módjait és eszközeit veszi számba, kitérve a statikus és dinamikus elemzés közötti különbségek bemutatására, az egyes mutatók számításának lehetséges módjaira és értelmezésükre, mindvégig szem előtt tartva az alkalmazás korlátait. ________ The study examines how information provided by accounting information systems could support companies’ liquidity management. The starting point is that compulsory financial statements prepared by economic entities embody an adequate information basis, which could help liquidity management as well as the judgement of liquidity. The first part of the study introduces the various interpretations of liquidity and gives a detailed description of the adjustments that need to be made on accounting data for an a posteriori examination of liquidity and to be able to forecast liquidity. The second part discusses the possible means and tools of analysis, including the differences between static and dynamic methods and the calculation and interpretation of the various ratios widely used by professionals. The conclusion is that there is no best-practice method or ratio, but rather a wide range of tools is to be used when one is willing to gain a complex and comprehensive insight about an entity’s liquidity.

A számviteli szabályozások eltérésének okairól (Causes of the differences in accounting regulations)

A számviteli szabályozások közötti eltérések oda vezethetnek, hogy ugyanarról a gazdálkodó egység, egyazon időszakáról, akár jelentősen is eltérő, és az adott szabályozási logika alapján helyes pénzügyi kimutatások készülnek. Ezek a sokszor materiális eltérések nehezen magyarázhatók, ha figyelembe vesszük azt a tényt is, hogy a különböző pénzügyi kimutatások mögött azonos gazdasági események húzódnak meg. Az eltérések a számviteli szabályozás különbségeivel magyarázhatók. A cikk feltárja, hogy a számviteli szabályozásnak milyen szintjeit lehet megkülönböztetni, és vizsgálja, hogy milyen tényezők vezettek el oda, hogy az egyes megközelítések akár markánsan eltérő megoldásokat kínálnak egy-egy adott vagyoni elem megjelenítésére és értékelésére, illetve egy tranzakció megjelenítésére. A cikk az egyes eltéréseket indukáló tényezők rendszerezése útján megkísérel deduktív úton becslést adni a számviteli harmonizáció további lehetséges irányaira. ____ Differences among the accounting regulations may lead to material dissimilarities in the financial statements prepared for the same entity and same financial year. These material differences are sometimes hard to explain, given that they shall be based on the same transactions. The differences are explained by the differences in the regulations. The paper explains the possible levels of accounting by-laws and examines – based on the relevant literature – the factors that led to different solutions for the recognition, measurement and disclosure of the same items or transactions. By structuring these factors the article tries to give possible future advances in the harmonization of such systems using a deductive approach.

Optimal Reporting Systems With Investor Information Acquisition

This paper analyzes a manager's optimal ex-ante reporting system using a Bayesian persuasion approach (Kamenica and Gentzkow (2011)) in a setting where investors affect cash flows through their decision to finance the firm's investment opportunities, possibly assisted by the costly acquisition of additional information (inspection). I examine how the informativeness and the bias of the optimal system are determined by investors' inspection cost, the degree of incentive alignment between the manager and the investor, and the prior belief that the project is profitable. I find that a mis-aligned manager's system is informative

only when the market prior is pessimistic and is always positively biased; this bias decreases as investors' inspection cost decreases. In contrast, a well-aligned manager's system is fully revealing when investors' inspection cost is high, and is counter-cyclical to the market belief when the inspection cost is low: It is positively (negatively) biased when the market belief is pessimistic (optimistic). Furthermore, I explore the extent to which the results generalize to a case with managerial manipulation and discuss the implications for investment efficiency. Overall, the analysis describes the complex interactions among determinants of firm disclosures and governance, and offers explanations for the mixed empirical results in this area.

Hospitality Management Accounting: Current Problems and Future Opportunities

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

Carbon losses in terrestrial hydrological pathways in sugarcane cropping systems of Australia

Climate change and carbon (C) sequestration are a major focus of research in the twenty-first century. Globally, soils store about 300 times the amount of C that is released per annum through the burning of fossil fuels (Schulze and Freibauer 2005). Land clearing and introduction of agricultural systems have led to rapid declines in soil C reserves. The recent introduction of conservation agricultural practices has not led to a reversing of the decline in soil C content, although it has minimized the rate of decline (Baker et al. 2007; Hulugalle and Scott 2008). Lal (2003) estimated the quantum of C pools in the atmosphere, terrestrial ecosystems, and oceans and reported a “missing C” component in the world C budget. Though not proven yet, this could be linked to C losses through runoff and soil erosion (Lal 2005) and a lack of C accounting in inland water bodies (Cole et al. 2007). Land management practices to minimize the microbial respiration and soil organic C (SOC) decline such as minimum tillage or no tillage were extensively studied in the past, and the soil erosion and runoff studies monitoring those management systems focused on other nutrients such as nitrogen (N) and phosphorus (P).

Modelling of ORC components and systems for low-medium temperature heat recovery applications with reduced environmental impact

Although its great potential as low to medium temperature waste heat recovery (WHR) solution, the ORC technology presents open challenges that still prevent its diffusion in the market, which are different depending on the application and the size at stake. Focusing on the micro range power size and low temperature heat sources, the ORC technology is still not mature due to the lack of appropriate machines and working fluids. Considering instead the medium to large size, the technology is already available but the investment is still risky. The intention of this thesis is to address some of the topical themes in the ORC field, paying special attention in the development of reliable models based on realistic data and accounting for the off-design performance of the ORC system and of each of its components. Concerning the “Micro-generation” application, this work: i) explores the modelling methodology, the performance and the optimal parameters of reciprocating piston expanders; ii) investigates the performance of such expander and of the whole micro-ORC system when using Hydrofluorocarbons as working fluid or their new low GWP alternatives and mixtures; iii) analyzes the innovative ORC reversible architecture (conceived for the energy storage), its optimal regulation strategy and its potential when inserted in typical small industrial frameworks. Regarding the “Industrial WHR” sector, this thesis examines the WHR opportunity of ORCs, with a focus on the natural gas compressor stations application. This work provides information about all the possible parameters that can influence the optimal sizing, the performance and thus the feasibility of installing an ORC system. New WHR configurations are explored: i) a first one, relying on the replacement of a compressor prime mover with an ORC; ii) a second one, which consists in the use of a supercritical CO2 cycle as heat recovery system.

Learning representations for graph-structured socio-technical systems

The recent widespread use of social media platforms and web services has led to a vast amount of behavioral data that can be used to model socio-technical systems. A significant part of this data can be represented as graphs or networks, which have become the prevalent mathematical framework for studying the structure and the dynamics of complex interacting systems. However, analyzing and understanding these data presents new challenges due to their increasing complexity and diversity. For instance, the characterization of real-world networks includes the need of accounting for their temporal dimension, together with incorporating higher-order interactions beyond the traditional pairwise formalism. The ongoing growth of AI has led to the integration of traditional graph mining techniques with representation learning and low-dimensional embeddings of networks to address current challenges. These methods capture the underlying similarities and geometry of graph-shaped data, generating latent representations that enable the resolution of various tasks, such as link prediction, node classification, and graph clustering. As these techniques gain popularity, there is even a growing concern about their responsible use. In particular, there has been an increased emphasis on addressing the limitations of interpretability in graph representation learning. This thesis contributes to the advancement of knowledge in the field of graph representation learning and has potential applications in a wide range of complex systems domains. We initially focus on forecasting problems related to face-to-face contact networks with time-varying graph embeddings. Then, we study hyperedge prediction and reconstruction with simplicial complex embeddings. Finally, we analyze the problem of interpreting latent dimensions in node embeddings for graphs. The proposed models are extensively evaluated in multiple experimental settings and the results demonstrate their effectiveness and reliability, achieving state-of-the-art performances and providing valuable insights into the properties of the learned representations.

A Microleakage Study Of Gutta-percha/ah Plus And Resilon/real Self-etch Systems After Different Irrigation Protocols.

The development and maintenance of the sealing of the root canal system is the key to the success of root canal treatment. The resin-based adhesive material has the potential to reduce the microleakage of the root canal because of its adhesive properties and penetration into dentinal walls. Moreover, the irrigation protocols may have an influence on the adhesiveness of resin-based sealers to root dentin. The objective of the present study was to evaluate the effect of different irrigant protocols on coronal bacterial microleakage of gutta-percha/AH Plus and Resilon/Real Seal Self-etch systems. One hundred ninety pre-molars were used. The teeth were divided into 18 experimental groups according to the irrigation protocols and filling materials used. The protocols used were: distilled water; sodium hypochlorite (NaOCl)+eDTA; NaOCl+H3PO4; NaOCl+eDTA+chlorhexidine (CHX); NaOCl+H3PO4+CHX; CHX+eDTA; CHX+ H3PO4; CHX+eDTA+CHX and CHX+H3PO4+CHX. Gutta-percha/AH Plus or Resilon/Real Seal Se were used as root-filling materials. The coronal microleakage was evaluated for 90 days against Enterococcus faecalis. Data were statistically analyzed using Kaplan-Meier survival test, Kruskal-Wallis and Mann-Whitney tests. No significant difference was verified in the groups using chlorhexidine or sodium hypochlorite during the chemo-mechanical preparation followed by eDTA or phosphoric acid for smear layer removal. The same results were found for filling materials. However, the statistical analyses revealed that a final flush with 2% chlorhexidine reduced significantly the coronal microleakage. A final flush with 2% chlorhexidine after smear layer removal reduces coronal microleakage of teeth filled with gutta-percha/AH Plus or Resilon/Real Seal SE.

Does The Reciproc File Remove Root Canal Bacteria And Endotoxins As Effectively As Multifile Rotary Systems?

To evaluate the effectiveness of Reciproc for the removal of cultivable bacteria and endotoxins from root canals in comparison with multifile rotary systems. The root canals of forty human single-rooted mandibular pre-molars were contaminated with an Escherichia coli suspension for 21 days and randomly assigned to four groups according to the instrumentation system: GI - Reciproc (VDW); GII - Mtwo (VDW); GIII - ProTaper Universal (Dentsply Maillefer); and GIV -FKG Race(™) (FKG Dentaire) (n = 10 per group). Bacterial and endotoxin samples were taken with a sterile/apyrogenic paper point before (s1) and after instrumentation (s2). Culture techniques determined the colony-forming units (CFU) and the Limulus Amebocyte Lysate assay was used for endotoxin quantification. Results were submitted to paired t-test and anova. At s1, bacteria and endotoxins were recovered in 100% of the root canals investigated (40/40). After instrumentation, all systems were associated with a highly significant reduction of the bacterial load and endotoxin levels, respectively: GI - Reciproc (99.34% and 91.69%); GII - Mtwo (99.86% and 83.11%); GIII - ProTaper (99.93% and 78.56%) and GIV - FKG Race(™) (99.99% and 82.52%) (P < 0.001). No statistical difference were found amongst the instrumentation systems regarding bacteria and endotoxin removal (P > 0.01). The reciprocating single file, Reciproc, was as effective as the multifile rotary systems for the removal of bacteria and endotoxins from root canals.

Photoelastic Analysis Of Fixed Partial Prosthesis Crown Height And Implant Length On Distribution Of Stress In Two Dental Implant Systems.

The aim of this study was to evaluate by photoelastic analysis stress distribution on short and long implants of two dental implant systems with 2-unit implant-supported fixed partial prostheses of 8 mm and 13 mm heights. Sixteen photoelastic models were divided into 4 groups: I: long implant (5 × 11 mm) (Neodent), II: long implant (5 × 11 mm) (Bicon), III: short implant (5 × 6 mm) (Neodent), and IV: short implants (5 × 6 mm) (Bicon). The models were positioned in a circular polariscope associated with a cell load and static axial (0.5 Kgf) and nonaxial load (15°, 0.5 Kgf) were applied to each group for both prosthetic crown heights. Three-way ANOVA was used to compare the factors implant length, crown height, and implant system (α = 0.05). The results showed that implant length was a statistically significant factor for both axial and nonaxial loading. The 13 mm prosthetic crown did not result in statistically significant differences in stress distribution between the implant systems and implant lengths studied, regardless of load type (P > 0.05). It can be concluded that short implants showed higher stress levels than long implants. Implant system and length was not relevant factors when prosthetic crown height were increased.

Dentine Bond Strength And Antimicrobial Activity Evaluation Of Adhesive Systems.

This study evaluated the dentine bond strength (BS) and the antibacterial activity (AA) of six adhesives against strict anaerobic and facultative bacteria. Three adhesives containing antibacterial components (Gluma 2Bond (glutaraldehyde)/G2B, Clearfil SE Protect (MDPB)/CSP and Peak Universal Bond (PUB)/chlorhexidine) and the same adhesive versions without antibacterial agents (Gluma Comfort Bond/GCB, Clearfil SE Bond/CSB and Peak LC Bond/PLB) were tested. The AA of adhesives and control groups was evaluated by direct contact method against four strict anaerobic and four facultative bacteria. After incubation, according to the appropriate periods of time for each microorganism, the time to kill microorganisms was measured. For BS, the adhesives were applied according to manufacturers' recommendations and teeth restored with composite. Teeth (n=10) were sectioned to obtain bonded beams specimens, which were tested after artificial saliva storage for one week and one year. BS data were analyzed using two-way ANOVA and Tukey test. Saliva storage for one year reduces the BS only for GCB. In general G2B and GCB required at least 24h for killing microorganisms. PUB and PLB killed only strict anaerobic microorganisms after 24h. For CSP the average time to eliminate the Streptococcus mutans and strict anaerobic oral pathogens was 30min. CSB showed no AA against facultative bacteria, but had AA against some strict anaerobic microorganisms. Storage time had no effect on the BS for most of the adhesives. The time required to kill bacteria depended on the type of adhesive and never was less than 10min. Most of the adhesives showed stable bond strength after one year and the Clearfil SE Protect may be a good alternative in restorative procedures performed on dentine, considering its adequate bond strength and better antibacterial activity.

Self-etch Adhesive Systems: A Literature Review.

This paper presents the state of the art of self-etch adhesive systems. Four topics are shown in this review and included: the historic of this category of bonding agents, bonding mechanism, characteristics/properties and the formation of acid-base resistant zone at enamel/dentin-adhesive interfaces. Also, advantages regarding etch-and-rinse systems and classifications of self-etch adhesive systems according to the number of steps and acidity are addressed. Finally, issues like the potential durability and clinical importance are discussed. Self-etch adhesive systems are promising materials because they are easy to use, bond chemically to tooth structure and maintain the dentin hydroxyapatite, which is important for the durability of the bonding.

Influence of different adhesive systems on the pull-out bond strength of glass fiber posts

This in vitro study evaluated the tensile bond strength of glass fiber posts (Reforpost - Angelus-Brazil) cemented to root dentin with a resin cement (RelyX ARC - 3M/ESPE) associated with two different adhesive systems (Adper Single Bond - 3M/ESPE and Adper Scotchbond Multi Purpose (MP) Plus - 3M/ESPE), using the pull-out test. Twenty single-rooted human teeth with standardized root canals were randomly assigned to 2 groups (n=10): G1- etching with 37% phosphoric acid gel (3M/ESPE) + Adper Single Bond + #1 post (Reforpost - Angelus) + four #1 accessory posts (Reforpin - Angelus) + resin cement; G2- etching with 37% phosphoric acid gel + Adper Scotchbond MP Plus + #1 post + four #1 accessory posts + resin cement. The specimens were stored in distilled water at 37°C for 7 days and submitted to the pull-out test in a universal testing machine (EMIC) at a crosshead speed of 0.5 mm/min. The mean values of bond strength (kgf) and standard deviation were: G1- 29.163 ± 7.123; G2- 37.752 ±13.054. Statistical analysis (Student's t-test; a=0.05 showed no statistically significant difference (p<0.05) between the groups. Adhesive bonding failures between resin cement and root canal dentin surface were observed in both groups, with non-polymerized resin cement in the apical portion of the post space when Single Bond was used (G1). The type of adhesive system employed on the fiber post cementation did not influence the pull-out bond strength.