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Artykuły w czasopismach na temat "Hybrid entity"
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Parada, Leopoldo. "Hybrid Entity Mismatches and the International Trend of Matching Tax Outcomes: A Critical Approach". Intertax 46, Issue 12 (1.12.2018): 971–93. http://dx.doi.org/10.54648/taxi2018104.
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The international tax debate as regards hybrid entities has certainly changed after the OECD BEPS Project. Since then, the trend has been focused exclusively on matching transactions involving hybrids and reverse hybrid entities and double non-taxation, however without questioning whether these two elements are necessarily interconnected or whether they should serve each other in the design of domestic anti-hybrid provisions. This is particularly evident as regards the notion of ‘hybrid (entity) mismatch arrangements’ the design of which is based on the assumption that income should be taxed somewhere – no matter where – and as regards the complex set of domestic solutions proposed (‘linking rules’) the true efficacy of which is nevertheless still unknown. In this vein, this article adopts a critical approach both as regards the diagnosis of the problems and as regards the solutions proposed. As to the diagnosis, the author argues that the artificial attempt to match transactions involving hybrid entities and double non-taxation not only disregards the fundamental issue as regards hybrid entity mismatches (i.e. the disparate tax characterization of the same entity by two different states), but also carries with it the risk of creating presumptions of abusive practices in all those cases in which a hybrid entity structure is simply not taxed at all. As to the remedies, the author argues against the complexity, excessive reliance on foreign laws and potential economic double taxation issues that the implementation of linking rules might cause from a tax policy perspective. From a practical perspective, the author questions the proper interaction between linking rules and other anti-base erosion provisions, such as interest limitations and CFC rules. This article ultimately concludes that a re-orientation in the international debate regarding hybrids and reverse hybrid entities is crucial in order to open the door for more fundamental – and perhaps also more coordinated – solutions.
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Chaturvedi, Nikhil, i Jigyasu Dubey. "Hybrid Model for Named Entity Recognition". International Journal of Distributed Artificial Intelligence 14, nr 1 (1.01.2022): 1–12. http://dx.doi.org/10.4018/ijdai.311063.
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Named entity recognition is an important factor that has a direct and significant impact on the quality of neural sequence labelling. It entails choosing encoding input data to create grammatical and semantic representation vectors. The main goal of this research is to provide a hybrid neural network model for a specific sequence labelling task such as named entity recognition. Three subnetworks are used in this hybrid model to ensure that information at the character, capitalization levels, and word-level contextual representation is fully utilized. The authors used different samples for training and development sets on the CoNLL-2003 dataset to show that the model could compare its performance to that of other state-of-the-art models.
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SinghBajwa, Kanwalpreet, i Amardeep Kaur. "Hybrid Approach for Named Entity Recognition". International Journal of Computer Applications 118, nr 1 (20.05.2015): 36–41. http://dx.doi.org/10.5120/20713-3048.
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Nguyen, Hien T., i Tru H. Cao. "NAMED ENTITY DISAMBIGUATION: A HYBRID APPROACH". International Journal of Computational Intelligence Systems 5, nr 6 (listopad 2012): 1052–67. http://dx.doi.org/10.1080/18756891.2012.747661.
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Singh, Ravinder, Monika Gupta, Shailja Chatterjee i Karandeep Singh Arora. "Hybrid ameloblastoma: a mystified histopathological entity". BMJ Case Reports 12, nr 4 (kwiecień 2019): e229834. http://dx.doi.org/10.1136/bcr-2019-229834.
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Ameloblastoma a benign neoplasm of the maxillofacial region has been divided into various histopathological types by WHO. A more complex and confusing type includes hybrid type, which as the name suggest include more than two variants mostly histopathological. Various authors have reported cases of this type but the exact histopathological features are still unclear and each case that is being reported add to the literature, which further strengthens its histopathological feature. Also, this is a lesion whose clinical and radiographical features are similar to all the variants and a definitive diagnosis is achieved by histopathology only. Here, we present a case of hybrid ameloblastoma with striking and unique histopathological features.
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Lee, Jongwuk, Hyunsouk Cho, Jin-Woo Park, Young-rok Cha, Seung-won Hwang, Zaiqing Nie i Ji-Rong Wen. "Hybrid entity clustering using crowds and data". VLDB Journal 22, nr 5 (13.08.2013): 711–26. http://dx.doi.org/10.1007/s00778-013-0328-8.
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Küçük, Dilek, i Adnan Yazıcı. "A hybrid named entity recognizer for Turkish". Expert Systems with Applications 39, nr 3 (luty 2012): 2733–42. http://dx.doi.org/10.1016/j.eswa.2011.08.131.
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Parada, Leopoldo. "Hybrid Entity Mismatches and the MLI: A Tax Policy Assessment". Intertax 49, Issue 10 (1.10.2021): 786–802. http://dx.doi.org/10.54648/taxi2021085.
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This article argues that despite its apparent success as a political instrument to achieve global coordination, and particularly referred to hybrid entity mismatches, the multilateral instrument (MLI) has failed. Most notably, the MLI has been incapable of keeping cohesion with the main object and purpose of tax treaties, reinforcing also an unequal distribution of taxing powers between residence and source states. In light of the above, this article explores some prospective alternatives that could not only help with restoring cohesion and equality within tax treaties, but also add certainty and simplicity to the interpretation of the MLI and the issues related to hybrid entity mismatches. Hybrid entity mismatches, hybrid entities, transparent entities, MLI, BEPS, multilateral instruments, coordination of entities, saving clause, beneficial owner, entity classification.
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Blanco-Oliver, A., A. Irimia-Dieguez, M. D. Oliver-Alfonso i M. J. Vázquez-Cueto. "Hybrid model using logit and nonparametric methods for predicting micro-entity failure". Investment Management and Financial Innovations 13, nr 3 (23.08.2016): 35–46. http://dx.doi.org/10.21511/imfi.13(3).2016.03.
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Following the calls from literature on bankruptcy, a parsimonious hybrid bankruptcy model is developed in this paper by combining parametric and non-parametric approaches.To this end, the variables with the highest predictive power to detect bankruptcy are selected using logistic regression (LR). Subsequently, alternative non-parametric methods (Multilayer Perceptron, Rough Set, and Classification-Regression Trees) are applied, in turn, to firms classified as either “bankrupt” or “not bankrupt”. Our findings show that hybrid models, particularly those combining LR and Multilayer Perceptron, offer better accuracy performance and interpretability and converge faster than each method implemented in isolation. Moreover, the authors demonstrate that the introduction of non-financial and macroeconomic variables complement financial ratios for bankruptcy prediction
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Parada, Leopoldo. "Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination". Intertax 47, Issue 1 (1.01.2019): 24–54. http://dx.doi.org/10.54648/taxi2019003.
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The OECD pragmatic approach regarding hybrid entity mismatches is, without doubt, questionable. However, equally questionable is the absence of alternatives solutions proposed by either academics or tax policy makers , which demonstrates a sort of conformism as regards both the diagnosis of the problems and the solutions thereto, as if matching tax outcomes and taxing income somewhere – no matter where – were indeed the only possible path to deal with hybrid entity mismatches. In an attempt to break this inertia, this article argues for coordination in the tax characterization of entities as a straightforward and suitable alternative to replace the current OECD linking rules, and perhaps also, the consequentialist OECD approach to hybrid entity mismatches. For this purpose, three specific alternatives are explored for coordination in the tax characterization of entities, which include (1) supremacy of the tax characterization rules of the source state, (2) supremacy of the tax characterization rules of the residence state and (3) supremacy of the tax characterization rules of the home state. The analysis of these alternatives includes both hypotheticals and specific examples from domestic and supranational laws that are used to illustrate and support their effectiveness. The ultimate aim of this article is to demonstrate that coordination in the tax characterization of entities appears to be not only a more preferable path when compared to the OECD approach of matching tax outcomes, but also a more coherent and less costly alternative for both taxpayers and tax administrations.
Rozprawy doktorskie na temat "Hybrid entity"
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Yavuz, Sermet Reha. "Named Entity Recognition In Turkish With Bayesian Learning And Hybrid Approaches". Master's thesis, METU, 2011. http://etd.lib.metu.edu.tr/upload/12613964/index.pdf.
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Information Extraction (IE) is the process of extracting structured and important pieces of information from a set of unstructured text documents in natural language. The final goal of structured information extraction is to populate a database and reach data effectively. Our study focuses on named entity recognition (NER) which is an important subtask of IE. NER is the task that deals with extraction of named entities like person, location, organization names, temporal expressions (date and time) and numerical expressions (money and percent). NER research on Turkish is known to be rare. There are rule-based, learning based and hybrid systems for NER on Turkish texts. Some of the learning approaches used for NER in Turkish are conditional random fields (CRF), rote learning, rule extraction and generalization.
In this thesis, we propose a learning based named entity recognizer for Turkish texts which employs a modified version of Bayesian learning as the learning scheme. To the best of our knowledge, this is the first learning based system that uses Bayesian approach for NER in Turkish. Several features (like token length, capitalization, lexical meaning, etc.) are used in the system to see the effects of different features on NER process. We also propose hybrid system where the Bayesian learning-based system is utilized along with a rule-based recognition system. There are two different versions of the hybrid system. Output of rule-based recognizer is utilized in different phases in these versions. We observed increase in F-Measure values for both hybrid versions. When partial scoring is active, hybrid system reached 91.44% F-Measure valuewhere rule-based system result is 87.43% and learning-based system result is 88.41%. The hybrid system can be improved by utilizing rule-based and learning-based components differently in the future. Hybrid system can also be improved by using different learning approaches and combining them with existing hybrid system or forming the hybrid system with a completely new approach.
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Usbeck, Ricardo. "Knowledge Extraction for Hybrid Question Answering". Doctoral thesis, Universitätsbibliothek Leipzig, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-225097.
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Since the proposal of hypertext by Tim Berners-Lee to his employer CERN on March 12, 1989 the World Wide Web has grown to more than one billion Web pages and still grows.
With the later proposed Semantic Web vision,Berners-Lee et al. suggested an extension of the existing (Document) Web to allow better reuse, sharing and understanding of data.
Both the Document Web and the Web of Data (which is the current implementation of the Semantic Web) grow continuously. This is a mixed blessing, as the two forms of the Web grow concurrently and most commonly contain different pieces of information. Modern information systems must thus bridge a Semantic Gap to allow a holistic and unified access to information about a particular information independent of the representation of the data.
One way to bridge the gap between the two forms of the Web is the extraction of structured data, i.e., RDF, from the growing amount of unstructured and semi-structured information (e.g., tables and XML) on the Document Web. Note, that unstructured data stands for any type of textual information like news, blogs or tweets.
While extracting structured data from unstructured data allows the development of powerful information system, it requires high-quality and scalable knowledge extraction frameworks to lead to useful results. The dire need for such approaches has led to the development of a multitude of annotation frameworks and tools. However, most of these approaches are not evaluated on the same datasets or using the same measures. The resulting Evaluation Gap needs to be tackled by a concise evaluation framework to foster fine-grained and uniform evaluations of annotation tools and frameworks over any knowledge bases.
Moreover, with the constant growth of data and the ongoing decentralization of knowledge, intuitive ways for non-experts to access the generated data are required. Humans adapted their search behavior to current Web data by access paradigms such as keyword search so as to retrieve high-quality results. Hence, most Web users only expect Web documents in return. However, humans think and most commonly express their information needs in their natural language rather than using keyword phrases. Answering complex information needs often requires the combination of knowledge from various, differently structured data sources. Thus, we observe an Information Gap between natural-language questions and current keyword-based search paradigms, which in addition do not make use of the available structured and unstructured data sources. Question Answering (QA) systems provide an easy and efficient way to bridge this gap by allowing to query data via natural language, thus reducing (1) a possible loss of precision and (2) potential loss of time while reformulating the search intention to transform it into a machine-readable way. Furthermore, QA systems enable answering natural language queries with concise results instead of links to verbose Web documents. Additionally, they allow as well as encourage the access to and the combination of knowledge from heterogeneous knowledge bases (KBs) within one answer.
Consequently, three main research gaps are considered and addressed in this work:
First, addressing the Semantic Gap between the unstructured Document Web and the Semantic Gap requires the development of scalable and accurate approaches for the extraction of structured data in RDF. This research challenge is addressed by several approaches within this thesis. This thesis presents CETUS, an approach for recognizing entity types to populate RDF KBs. Furthermore, our knowledge base-agnostic disambiguation framework AGDISTIS can efficiently detect the correct URIs for a given set of named entities. Additionally, we introduce REX, a Web-scale framework for RDF extraction from semi-structured (i.e., templated) websites which makes use of the semantics of the reference knowledge based to check the extracted data.
The ongoing research on closing the Semantic Gap has already yielded a large number of annotation tools and frameworks. However, these approaches are currently still hard to compare since the published evaluation results are calculated on diverse datasets and evaluated based on different measures. On the other hand, the issue of comparability of results is not to be regarded as being intrinsic to the annotation task. Indeed, it is now well established that scientists spend between 60% and 80% of their time preparing data for experiments. Data preparation being such a tedious problem in the annotation domain is mostly due to the different formats of the gold standards as well as the different data representations across reference datasets.
We tackle the resulting Evaluation Gap in two ways: First, we introduce a collection of three novel datasets, dubbed N3, to leverage the possibility of optimizing NER and NED algorithms via Linked Data and to ensure a maximal interoperability to overcome the need for corpus-specific parsers. Second, we present GERBIL, an evaluation framework for semantic entity annotation. The rationale behind our framework is to provide developers, end users and researchers with easy-to-use interfaces that allow for the agile, fine-grained and uniform evaluation of annotation tools and frameworks on multiple datasets.
The decentral architecture behind the Web has led to pieces of information being distributed across data sources with varying structure. Moreover, the increasing the demand for natural-language interfaces as depicted by current mobile applications requires systems to deeply understand the underlying user information need. In conclusion, the natural language interface for asking questions requires a hybrid approach to data usage, i.e., simultaneously performing a search on full-texts and semantic knowledge bases.
To close the Information Gap, this thesis presents HAWK, a novel entity search approach developed for hybrid QA based on combining structured RDF and unstructured full-text data sources.
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Ortiz, Camille. "Transparence et translucidité des sociétés en droit fiscal international". Electronic Thesis or Diss., Toulouse 1, 2021. http://www.theses.fr/2021TOU10047.
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La transparence est une image : un objet transparent tend à se soustraire à la vue et peut, par voie de conséquence, être considéré comme inexistant.En droit fiscal, ce terme est utilisé pour désigner un régime au sens duquel les revenus réalisés par une société ne sont pas imposés entre ses mains, mais entre celles de ses associés. La transparence fiscale s’oppose ainsi à l’opacité qui implique que la société supporte effectivement la charge de l’impôt.Cela étant, en droit français, la doctrine a recours au terme de translucidité, plutôt qu’à celui de transparence, pour indiquer que l’existence de la structure sociale demeure, dans une certaine mesure, prise en compte. En elle-même, cette variation sémantique n’est pas neutre : elle trahit une originalité du droit français par rapport aux droits fiscaux étrangers. Celle-ci se traduit par une série d’effets désavantageux pour le contribuable ayant recours à des structures relevant de ce régime. Outre l’analyse des aspects techniques de la translucidité, les productions scientifiques consacrées à ce régime se sont, pour beaucoup, interrogées sur la possibilité de le réformer. À titre principal, l’objectif était d’aligner ce dernier sur les régimes de transparence fiscale pouvant être observés en droit étranger afin de renforcer l’attractivité fiscale de la France dans un contexte international fortement marqué par une concurrence fiscale entre les États. Bien que suscitant l’adhésion d’un certain nombre d’auteurs, la question de la réforme se heurtait également à des oppositions. D’aucuns faisaient valoir que les régimes de transparence fiscale sont connus pour être utilisés à des fins d’évasion fiscale. À cet égard, la préservation des recettes fiscales de la France ainsi que la volonté de ne pas tomber dans les excès d’une concurrence fiscale dommageable appelaient à rejeter une telle réforme. Cependant, cette analyse est critiquable car les risques d’instrumentalisation ne concernent pas uniquement les régimes standards de transparence fiscale. Ils affectent encore le régime français de translucidité, de sorte qu’il faut considérer qu’il s’agit-là d’un problème indépendant dont il convient également de tenir compte aux côtés de la question de la réforme. L’objectif de cette étude sera de revenir sur l’ensemble de ces difficultés en s’interrogeant sur le fait de savoir s’il est possible de reparamétrer la fiscalité qui entoure le régime français de translucidité de façon à renforcer l’attractivité fiscale de la France tout en améliorant les moyens de lutte contre les pratiques d’évasion fiscale qui cherchent à en exploiter les faiblesses. La démarche suivie pour répondre à cette question consiste à dresser un état des lieux détaillé des problèmes que soulève l’utilisation des régimes de transparence et de translucidité sur le plan international. Il s’agit, ensuite, de réfléchir aux solutions qui peuvent être apportées aux différents problèmes identifiés, à l’issue de ce travail préliminaire. Dans le cadre de cette étude, nous soutiendrons que la fiscalité se rapportant aux sociétés de l’article 8 du CGI peut être reparamétrée dans un sens qui renforce l’attractivité fiscale de la France tout en limitant son exposition à des pratiques évasives. Pour ce faire, la réforme de la translucidité doit s’accompagner de l’adoption de mesures anti-évasion complémentaires. En l’état des dernières évolutions ayant marqué la fiscalité française et internationale, il apparaît qu’une série de dispositions destinées à éliminer les montages prenant appui sur des structures transparentes ont été adoptées dans un grand nombre d’États développés, dont la France fait partie. Toutefois, la volonté de mettre un terme à la singularité française, concernant le régime de l’article 8, demeure toujours dans l’attente d’être concrétisée au moyen d’une réformeThe concept of transparency is better thought of as an image. Accordingly, transparent things have a tendency to withdraw from the realm of the visible and, as a consequence, can be deemed inexistent.In the field of tax law, this term is used to refer to a regime whereby the income generated by an entity is not taxed to it, but to its owners. As such, tax transparency presents itself as an alternative to tax opacity pursuant to which an entity is to bear itself the burden of taxation.Be that as it may, in French tax law, scholars often resort to the term of translucency instead of that of transparency in order to emphasize the fact that the existence of the legal structure is not completely overlooked.This shift of vocabulary is of the essence. It is shedding light on what could be described as a French peculiarity in comparison to foreign tax law. Under it, the taxpayer that happens to be a partner in a French partnership suffers from a series of detrimental tax consequences.Apart from the analysis of the technicalities of translucency, scholarly writings dedicated to this regime have been questioning the possibility to change it. The objective was primarily to align this latter with tax transparency regimes as they happen to be abroad with a view to strengthening France tax attractiveness in a global context profoundly shaped by tax competition between States.Albeit appealing to many authors, the problem of the tax reform faces opposition. As tax transparency regimes are known to be instrumentalized to achieve tax arbitrage, it was held that concern of maintaining a certain level of fiscal resources as well as the will not to fall into the trap of harmful tax competition compelled to reject such a project. However, this analysis is not accurate, as the possibility to set up tax schemes is not peculiar to standard tax transparency regimes, but also applies to French translucency. Such being the case, tax arbitrage issues are to be deemed an independent matter that needs to be dealt with alongside the problem of the reform.This thesis aims at demonstrating that it is possible to propose an overhaul of French partnership taxation that manages to improve its tax attractiveness without renouncing to hinder tax arbitrage practices relying on tax transparency regimes’ weaknesses.To do so, the reasoning followed implies to identify, beforehand, the problems raised by the use of tax transparency and translucency regimes on an international scale. On that basis, a reflection on the possible solutions that can be brought forward is then to be conducted.In the course of this study, we contend that taxation related to French partnerships can be overhauled in a way that both strengthens France tax attractiveness and limits its vulnerability to tax arbitrage. In that respect, the reform concerning translucency has to be completed by the introduction of special anti-avoidance rules. As of the latest changes regarding French and international tax law, it appears that a series of legal provisions meant to thwart tax schemes relying on tax transparent structures has been adopted in a wide number of States, France included. Nonetheless, the objective to put an end to the French peculiarity remains in anticipation of a real modification
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Jen, Chun-Heng. "Exploring Construction of a Company Domain-Specific Knowledge Graph from Financial Texts Using Hybrid Information Extraction". Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-291107.
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Companies do not exist in isolation. They are embedded in structural relationships with each other. Mapping a given company’s relationships with other companies in terms of competitors, subsidiaries, suppliers, and customers are key to understanding a company’s major risk factors and opportunities. Conventionally, obtaining and staying up to date with this key knowledge was achieved by reading financial news and reports by highly skilled manual labor like a financial analyst. However, with the development of Natural Language Processing (NLP) and graph databases, it is now possible to systematically extract and store structured information from unstructured data sources. The current go-to method to effectively extract information uses supervised machine learning models, which require a large amount of labeled training data. The data labeling process is usually time-consuming and hard to get in a domain-specific area. This project explores an approach to construct a company domain-specific Knowledge Graph (KG) that contains company-related entities and relationships from the U.S. Securities and Exchange Commission (SEC) 10-K filings by combining a pre-trained general NLP with rule-based patterns in Named Entity Recognition (NER) and Relation Extraction (RE). This approach eliminates the time-consuming data-labeling task in the statistical approach, and by evaluating ten 10-k filings, the model has the overall Recall of 53.6%, Precision of 75.7%, and the F1-score of 62.8%. The result shows it is possible to extract company information using the hybrid methods, which does not require a large amount of labeled training data. However, the project requires the time-consuming process of finding lexical patterns from sentences to extract company-related entities and relationships.Företag existerar inte som isolerade organisationer. De är inbäddade i strukturella relationer med varandra. Att kartlägga ett visst företags relationer med andra företag när det gäller konkurrenter, dotterbolag, leverantörer och kunder är nyckeln till att förstå företagets huvudsakliga riskfaktorer och möjligheter. Det konventionella sättet att hålla sig uppdaterad med denna viktiga kunskap var genom att läsa ekonomiska nyheter och rapporter från högkvalificerad manuell arbetskraft som till exempel en finansanalytiker. Men med utvecklingen av ”Natural Language Processing” (NLP) och grafdatabaser är det nu möjligt att systematiskt extrahera och lagra strukturerad information från ostrukturerade datakällor. Den nuvarande metoden för att effektivt extrahera information använder övervakade maskininlärningsmodeller som kräver en stor mängd märkta träningsdata. Datamärkningsprocessen är vanligtvis tidskrävande och svår att få i ett domänspecifikt område. Detta projekt utforskar ett tillvägagångssätt för att konstruera en företagsdomänspecifikt ”Knowledge Graph” (KG) som innehåller företagsrelaterade enheter och relationer från SEC 10-K-arkivering genom att kombinera en i förväg tränad allmän NLP med regelbaserade mönster i ”Named Entity Recognition” (NER) och ”Relation Extraction” (RE). Detta tillvägagångssätt eliminerar den tidskrävande datamärkningsuppgiften i det statistiska tillvägagångssättet och genom att utvärdera tio SEC 10-K arkiv har modellen den totala återkallelsen på 53,6 %, precision på 75,7 % och F1-poängen på 62,8 %. Resultatet visar att det är möjligt att extrahera företagsinformation med hybridmetoderna, vilket inte kräver en stor mängd märkta träningsdata. Projektet kräver dock en tidskrävande process för att hitta lexikala mönster från meningar för att extrahera företagsrelaterade enheter och relationer.
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McCann, Patrick Joseph. "The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law". Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16705.
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Includes bibliographical referencesThe OECD made certain recommendations in its 2014 discussion draft, "Neutralising the Effects of Hybrid Mismatch Arrangements", comprising recommendations on domestic law and double tax convention measures. This dissertation assesses the potential implication of these recommendations for South Africa's tax laws and double tax conventions as these relate to cross border financing arrangements between two taxpayers using hybrid instruments or hybrid entities. These hybrid entities and mismatches and which give rise to mismatch outcomes either through a deduction arising in either jurisdictions or a deduction arising in one jurisdiction without an inclusion in income in the other jurisdiction. This assessment is made to understand how these recommendations could impact on South Africa's tax laws and double tax conventions. This impact is assessed by determining the publically expressed sentiment of the South African government towards the OECD's base erosion and profit shifting proposals and thereafter by assessing how the above noted recommendations may interact with the Income Tax Act and South Africa's double tax conventions to address mismatches within the scope of this dissertation. This interactions is assessed by: reviewing the treatment of cross border hybrid instrument and hybrid entity arrangements in the Income Tax Act, the withholding tax measures in the Income Tax Act, the treatment of these arrangements in double tax conventions concluded by South Africa, and the interaction of the recommendations in the above OECD report with the Income Tax Act and double tax conventions concluded by South Africa. Conclusions are then drawn from this analysis. The review of publically expressed sentiments of the South African government evidenced support for the OECD's base erosion and profit shifting proposals but also a sensitivity to South Africa's tax sovereignty. The review of the treatment in the Income Tax Act of the arrangements within the scope of this dissertation found that at times the Income Tax Act potentially did not resolve the mismatches of concern and that withholding tax may not have the potential to comprehensively preserve the tax base against these arrangements, particularly taking into account the influence of double tax conventions. The review of the recommendations in the above OECD report found that these recommendations could assist existing domestic tax law measures in addressing the mismatch outcomes of concern, albeit not necessarily comprehensively and potentially at the cost of added complexity. It was also found that the double tax convention recommendations appeared to have limited impact to clarifying and confirming the existing treatment of arrangements involving hybrid entities. These findings are significant as they indicate a support for the OECD's recommendations by the South African government and that the recommendations could assist in addressing the mismatch outcomes addressed in this dissertation.
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Gandhi, Vicky, i David Kufa. "Tidsrapporteringssystem för mobila och stationära enheter : Utveckling av en MVC4 Webbapplikation i ASP.NET och PhoneGap". Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-177012.
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Målet med detta projekt var att utforma ett tidsrapporteringssystem åt Online CC AB för att effektivisera deras kunders tidsrapportering. Systemet är en webbapplikation som ska användas till att rapportera in tid som framdeles kan exporteras till valfritt lönesystem för lönehante-ring av personal. Detta system är grunden för ett framtida, fulländat system som har utökad funktionalitet. Produkten togs fram med Ex-treme Programming samt testdriven utveckling. Under utvecklingen jobbade utvecklingsgruppen med välkända och beprövade metoder för att säkerställa ett system av hög kvalité. Webbapplikationen nyttjar moderna teknologier och ramverk för webbutveckling – inklusive Microsofts ASP.NET MVC 4 och Entity Framework. Det visade sig att apputveckling är ett diffust område där de senaste verktygen inom verksamhetsgrenen inte förhållandevis förenklade arbetet. Ett system som fungerar såväl på mobila enheter, i form av en hybridapplikation, som stationära enheter, som webbapplikation, krävde att utvecklings-gruppen var erfarna inom respektive områden. I slutet av projektet var inte alla ställda krav uppfyllda - men eftersom vi använder oss av testdriven utveckling så är systemet fullt operationsdugligt. De krav som implementerades, gjordes det till fullo. Till sist så kan det visa sig att de senaste teknologierna och ramverken inte alltid är de bästa att nyttja. Mer beprövade metoder och teknologier kan i vissa fall vara mer lämpliga.The goal of this project was to design a timesheet system for Online CC AB in order to make time reporting more efficient for their customers. The system is a web application that is to be used for time reporting in-which, later on can be exported to a salary system of their choice for salary transactions of personnel. This system is the foundation for a future, all-in-one system with extended functionality. The product was produced using Extreme Programming and Test-Driven Development. During development the development team worked with well-renowned and well-tried methods to ensure a system with the utmost quality. The web application utilizes modern technologies and frame-works for web development – including Microsoft’s ASP.NET MVC 4 and Entity Framework. It’s shown that app development is a diffuse field in which the latest tools within the field do not comparatively simplify the work. A system that works on as-well as mobile units, in the form of a hybrid application, as stationary units, in the form of a web application, demands the development team to be experienced within respective fields. At the end of the project not all requirements are met – however due to us using Test-Driven Development, the system is fully operational. Those requirements that were implemented are done so fully. Furthermore, it’s shown that the latest technologies and frame-works not always are best-suited for usage. More well-tried methods and technologies can in some cases be more appropriate
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Marín-Arraiza, Paloma. "Multimodalidade na publicação científica ampliada : considerações semióticas e modelo de representação /". Marília, 2019. http://hdl.handle.net/11449/191491.
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Orientador: Silvana Aparecida Borsetti Gregorio VidottiResumo: A publicação de resultados de pesquisa com base no documento textual vem sendo considerada desde o século XVII como a principal via de comunicação científica. A chegada na Ciência do paradigma baseado nos dados e do movimento da Ciência Aberta inicia a demanda de publicação de outros ativos/assets de pesquisa de diferente natureza. Contrastamos a necessidade de novas vias e abordagens à publicação de forma que os ativos/assets possuam uma adequada descrição para garantir a encontrabilidade, o acesso, o reuso e a reprodutibilidade. Uma das vias para essa publicação é a publicação científica ampliada. Com base nas ferramentas fornecidas pelo método quadripolar, esta pesquisa analisa as transformações epistemológicas, teóricas e técnicas do processo de comunicação científica com o objetivo de formalizar um modelo para as publicações ampliadas, que considere os aspectos semióticos derivados da hibridação de linguagens neste tipo de publicação e dos relacionamentos entre as diferentes entidades que compõem a publicação. A análise parte da conceitualização da publicação ampliada como um espaço semiótico de topografia tanto homogênea quanto heterogênea, devido a sua composição por objetos de diferente natureza. Realiza-se um mapeamento de diferentes ambientes de publicação para extrair as entidades que podem compor uma publicação ampliada. Essas entidades, junto com a dimensão executável que representa e estabelece o processo de criação e lógica entre as entidades, conformam a base ... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: The publication of research results based on the textual document has been considered since the 17th century as the primary means of scientific communication. The arrival in Science of the paradigm based on data and the Open Science movement initiates the demand for publication of other research assets/assets of different nature. We contrast the need for new ways and approaches to the publication of assets to have an adequate description to ensure the findability, access, reuse and reproducibility. One of the avenues for this publication is the expanded scientific publication. Based on the tools provided by the quadripolar method, this research analyses the epistemological, theoretical and technical transformations of the scientific communication process. The main aim is to formalize a model for enhanced publications, which considers the semiotic aspects derived from the hybridization of languages in this type of publication and the relationships between the different entities that comprise the publication. The analysis starts from the conceptualization of enhanced publications as semiotic spaces of homogeneous and heterogeneous topography, due to their composition by objects of different nature. A mapping of different publication environments is performed to extract the entities that can compose an enhanced publication. These entities, together with the executable dimension that represents and establishes the creation process and logic between the entities, form the basis of... (Complete abstract click electronic access below)
Doutor
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Lucien, Laurent. "Contribution à une modélisation globale de la collaboration dans les systèmes multi-agents : Application aux entités mobiles intelligentes". Thesis, Bourgogne Franche-Comté, 2018. http://www.theses.fr/2018UBFCD039/document.
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Nous vivons aujourd'hui dans un monde de plus en plus complexe et interconnecté où de nombreuses entités, de plus en plus intelligentes, génèrent une multitude d'interactions qui peuvent contribuer à enrichir leurs capacités. Nous nous intéressons à la collaboration qui favorisera la réalisation de tâches complexes par ces machines d'aujourd'hui et de demain en stimulant ces interactions structurées et en intégrant des processus de décisions intelligents. Par ce biais, cela contribuera à améliorer leur fonctionnement et pourra participer à leur perfectionnement (meilleures connaissances de leur environnement, rapidité d'action et de décision, apport de nouvelles compétences). L'objectif principal de la thèse est donc de contribuer à la compréhension de ce qu'est la collaboration, de sa définition à sa mise en œuvre, en mettant en lumière ses concepts sous-jacents. Nous proposons une méthode d'analyse du besoin et des contraintes ainsi qu'un modèle d'architecture d'agent collaboratif (HACCA) permettant d'intégrer toutes les caractéristiques des processus collaboratifs que nous présentons. Nous présentons également une première implémentation dans la plateforme multi-agents GAMA.Dans le cadre de cette étude, nous nous intéressons à deux cas d'application d'entités mobiles : les drones et les véhicules connectés. Ainsi nous contribuons également plus largement aux besoins d'autonomie et de décision des drones, des véhicules connectés et autonomes du futur, dans un contexte temporel contraint où la qualité des interactions est primordiale pour optimiser le processus de réalisation des objectifsWe live today in an increasingly complex and interconnected world where many entities, increasingly intelligent, generate a multitude of interactions that can contribute to enrich their capabilities.We are interested in collaboration that will enable complex tasks to be performed by these machines of today and tomorrow by stimulating these structured interactions and integrating intelligent decision-making processes. In this way, it will contribute to improve their functioning and will be able to participate in their improvement (better knowledge of their environment, speed of action and decision-making, provision of new skills).The main objective of the thesis is therefore to contribute to the understanding of what collaboration is, from its definition to its implementation, by highlighting its underlying concepts. We propose a method of analysis (needs and constraints) and a collaborative agent architecture model (HACCA) to integrate all the characteristics of the collaborative processes that we present. We are also showing a first implementation in the GAMA multi-agent platform.As part of this study, we are interested in two cases of application of mobile entities: drones and connected vehicles.Thus we also contribute more to the autonomy needs and decision-making process of drones, connected and autonomous vehicles of the future, in a constrained temporal context where the quality of interactions is essential to optimize the process of achieving objectives
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Tschurtschenthaler, Johanna. "Théorie fiscale des entités dépourvues de la personnalité morale". Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01D020.
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Ce travail analyse la manière dont le droit fiscal appréhende les entités dépourvues de la personnalité morale. Si la reconnaissance de la personnalité morale doit s’entendre comme une technique d’imputation de droits et d’obligations, certaines entités françaises se voient reconnaître la qualité de personne par le droit fiscal, alors qu’elles sont dépourvues de cette qualité sur le plan du droit privé. Le droit fiscal français confère à ces entités des droits et des obligations en matière fiscale, notamment dans la phase de l’établissement de l’impôt et du contrôle fiscal (personnalité fiscale affaiblie). Parfois, le droit fiscal leur reconnaît même la qualité de contribuable et celle d’acteur dans le cadre du contentieux fiscal (personnalité fiscale affirmée). Ce constat incite à une réflexion sur l’existence d’un fondement théorique pouvant justifier ce processus de personnification. L’étude des droits français et étrangers (Allemagne, Luxembourg et Italie) démontre que le processus de personnification en droit fiscal a souvent un fondement patrimonial. Ce fondement se traduit, en droit français, par la notion de patrimoine fiscal. La théorie du patrimoine fiscal est influencée, d’une part, par la théorie subjectiviste d’Aubry et Rau, dès lors qu’elle réinstaure le lien entre la personne et le patrimoine sur le plan fiscal, et d’autre part, par la théorie objectiviste du patrimoine et du Zweckvermögen, qui a déjà été intégrée formellement dans les ordres fiscaux allemand, luxembourgeois et italien. Si cette théorie du patrimoine fiscal a été développée pour les entités françaises, les entités étrangères doivent être mises à l’épreuve de cette dernière, avec l’objectif de créer un système cohérent, simple et conforme au droit européen. La qualification des entités étrangères en France repose actuellement sur une variété de méthodes qui peuvent se heurter à cet objectif. Si le test de ressemblance créé par les juges fiscaux reste la méthode la plus appropriée, ce n’est qu’à la condition qu’il intègre les principes de la théorie du patrimoine fiscal. A long terme, il s’agira, toutefois, de réfléchir à des alternatives plus progressives, telles qu’un système multilatéral fondé sur la pleine reconnaissance du statut fiscal des entités étrangèresThis work analyses the way in which tax law deals with entities with no legal personality. The recognition of legal personality is a technique used to attribute rights and obligations both under French private law and French tax law. Some French entities are treated as persons for tax law purposes, but do not have this status under private law. In particular, French tax law imposes on such entities rights and obligations in tax matters, in particular during the tax assessment and tax audit (limited tax personality). Sometimes, tax law even recognises their status as taxpayers and as actors in tax disputes (full tax personality). This observation calls for consideration of the existence of a theoretical basis that could justify this personification in tax law. On the basis of a study of French and foreign law (Germany, Luxembourg and Italy), it becomes clear that the personification in tax law often has a patrimonial basis and is reflected, in French law, in the notion of tax patrimony or estate. On the one hand, this theory takes its inspiration from the subjectivist theory of patrimony, inaugurated by Aubry and Rau, since it re-establishes the link between the person and the patrimony from a tax point of view. On the other hand, this theory has its roots in objectivist theory of patrimony and the German concept of Zweckvermögen, which is already included in German, Luxembourg and Italian tax systems. It is is important that this theory of tax patrimony also apply to foreign entities with no legal personality, so as to create a coherent, simple system that complies with European law. In France, the qualification of foreign entities is however often based on methods that may conflict with this objective. The resemblance test created by the French tax judges remains the most appropriate method in this context, provided that such a test incorporates the principles of the theory of tax patrimony. In the long-term, however, it will be necessary to consider more progressive alternatives, such as a multilateral system based on full recognition of the tax status of foreign entities
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Gadenne, Benoît. "Matériaux hybrides nanostructurés incorporant des entités chirales ou ioniques : Synthèse et application". Montpellier 2, 2005. http://www.theses.fr/2005MON20024.
Pełny tekst źródłaKsiążki na temat "Hybrid entity"
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Solomon, William. Introduction. University of Illinois Press, 2017. http://dx.doi.org/10.5406/illinois/9780252040245.003.0001.
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This introductory chapter traces a process of cultural transformation that, beginning in the early decades of the twentieth century, led to the rise after World War II of the phenomenon called slapstick modernism. Manifesting itself in literature, (underground) film, and popular music, the rise of slapstick modernism signaled the coalescence in cultural practice of the artistic experimentation associated with high modernism, and the socially disruptive lunacy linked to the comic film genre. However, the concept of slapstick modernism has yet to receive adequate theorization; this is partly due to the insufficiency of the terms initially used to capture the specificity of this new, hybrid cultural entity. Slapstick modernism had no manifesto of the sort that mobilized the various avant-garde ventures of the early decades of the twentieth century.
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Pearce, Celia. Role-Play, Improvisation, and Emergent Authorship. Redaktorzy Benjamin Piekut i George E. Lewis. Oxford University Press, 2014. http://dx.doi.org/10.1093/oxfordhb/9780199892921.013.27.
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This essay explores the notion of role-playing as a form of “emergent authorship,” a bottom-up, procedural process leading to co-created, unexpected narrative outcomes. The essay begins with an overview of role-playing practices in the context of what might be termed the “participatory turn” in performance and culture, providing examples tabletop and live action role-playing games. Goffman’s concept of “engrossment” (from his writings on games) is compared to Csikszentmihalyi’s notion of “flow” as applied to role-playing and emergent authorship. The relationship of character to role-play is also explored through Schechners “not me, not not me” paradox, in which a character is seen as a hybrid between the performer and the fictional entity. Finally, drawing on Goffman and Fine, I outline a series of sociological “frames” that describe the functions within role-playing, and conclude with further discussion of role-playing as it fits into the larger participatory turn in performance and culture.
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Brandt, Marieke. The Language of War 2006–11. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190673598.003.0007.
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This chapter reconstructs the fourth, fifth and sixth round of the Ṣaʿdah War whose principal feature was their enormous territorial expansion. The chapter discusses the conflict’s internal and external dynamics which began to obstruct any efforts at mediation and peace-making. Tribal feuding, the emergence of a war economy, domestic political intrigues, foreign meddling, elite conflict and the increasing sectarian character of the war contributed to the emergence of a hybrid, explosive conflict situation that hardly resembled the initial situation in 2004. As the Houthis continuously grew bolder, Saudi Arabia’s entry into the war in November 2009 provided significant relief for the Yemeni army. In February 2010, the sixth and final ‘official’ Houthi war ended in stalemate.
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Whitesell, Lloyd. Tricks of the Light. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190843816.003.0008.
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This chapter turns to the other side of the coin—the failure of magical belief. Glamour conjures up a transfigured counter-reality and acts as a bridge to that imagined existence. But the entire symbolic edifice is built on fancy and prone to collapse, with reality reasserting itself and dragging us back from our projection into the dreamworld. Many film musicals warn against glamour as mystification or deceit. Four types of examples are discussed, each skeptical in a different way (joking, haunted, wishful, manipulative). Concluding discussion shows how the musical genre has affinities with the hybrid aesthetic of “magical realism.” The incorporation of a realistic dimension into the discourse of musical fantasy preserves an external vantage point for critical reflection—a demystifying impulse in tension with glamour’s mystique.
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Tancredi, Antonello. Enforcing WTO Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780198746560.003.0021.
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This chapter provides a brief analysis of the enforcement tools foreseen in the WTO dispute settlement mechanism. It focuses in particular on some of the peculiarities which differentiate them from the EU legal system. As the analysis shows, the relevance of reciprocity and post-litigation negotiations between States influences the legal nature of the WTO dispute settlement system, which today remains to a large extent a mixed or hybrid system. This contrasts one of the mantras diffused in the legal scholarship immediately after the entry into force of the Uruguay Round Agreements. It also represents a vehicle for the potential fragmentation of the multilateral legal framework governing international trade, which contributes to undermining the idea of uniformity of the obligations arising under the WTO Agreements for all Members.
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Pratt, Michael G., Majken Schultz, Blake E. Ashforth i Davide Ravasi. Introduction: Organizational Identity. Redaktorzy Michael G. Pratt, Majken Schultz, Blake E. Ashforth i Davide Ravasi. Oxford University Press, 2016. http://dx.doi.org/10.1093/oxfordhb/9780199689576.013.23.
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Since its formal entry to organization studies in 1985, the concept of organizational identity (OI) has had a long and fruitful development. We suggest OI is particularly appealing because it: 1) addresses fundamental questions of social existence about how we are both similar to and different from others; 2) is fundamentally a relational construct connecting apparent oppositions, such as “us” and “them”; 3) is a nexus concept forging relations with other theoretical constructs; and 4) is inherently useful to organizations. In the seven sections of this handbook, we trace conceptual, methodological, and practical challenges of theorizing and utilizing OI in organizations, including issues of the construct’s nomological net, its multi-level dynamics, the role time in OI (e.g., OI change), as well as its pluralistic manifestations (e.g., hybrid and multiple organizational identities).
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Wambugu, Stephen K., Joseph T. Karugia i Willis Oluoch-Kosura. Technology Use, Gender, and Impact of Non-Farm Income on Agricultural Investment: An Empirical Analysis of Maize Production in Two Regions of Kenya. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198799283.003.0010.
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This chapter examines maize productivity, technology use in maize, and the impact of non-farm income (NFI) on agricultural investment in Kenya, giving them a gender dimension. The study first concludes that there are no significant differences in maize yields between male-managed farms and female-managed farms (FMFs) in the study areas, Nyeri and Kakamega. Second, technology use for maize production was lower and significant in some instances for FMFs. Significant differences, especially in the use of hybrid seeds and tractor ploughs, were noted. A third conclusion is that NFI is not used in farm investment. NFI had negative coefficients on adoption and intensity of agricultural input use. Policies that encourage both farm and non-farm income should be instituted given the complementary roles that they play. Any entry barriers for disadvantaged households, especially for the FMFs, to participate in higher-paying non-farm activities need to be overcome.
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Stoler, Ann Laura, Stathis Gourgouris i Jacques Lezra, red. Thinking with Balibar. Fordham University Press, 2020. http://dx.doi.org/10.5422/fordham/9780823288519.001.0001.
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This volume, the first sustained critical work on the writing of the French political philosopher Etienne Balibar, collects essays by sixteen prominent philosophers, psychoanalysts, anthropologists, sociologists, and literary critics who each identify, define, and explore a central concept in Balibar’s thought. The contributors examine “Balibar and the Philosophy of the Concept” (Warren Montag), “Anthropological” (Bruce Robbins), “Border-concept” (Stathis Gourgouris), “Civil Religion” (Judith Butler), “Concept” (Etienne Balbar), “Contre- / Counter-” (Bernard E. Harcourt), “Conversion” (Monique David-Ménard), “Cosmopolitics” (Emily Apter), “Interior Frontiers” (Ann Laura Stoler), “Materialism” (Patrice Maniglier), “The Political” (Adi Ophir), “Punishment” (Didier Fassin), “Race” (Hanan Elsayed), “Relation” (Jacques Lezra), “Rights” (J.M. Bernstein), and “Solidarity” (Gary Wilder). The result is a hybrid lexicon-engagement that makes clear the depth and importance of Balibar’s contribution to the most urgent topics in contemporary thought. Each lexical entry/essay makes a startling, novel intervention in current debates, and as a whole Thinking with Balibar offers a model of collaborative critico-political reading of great importance to global academic culture.
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McDonald, Michael R. Food Culture in Central America. ABC-CLIO, LLC, 2009. http://dx.doi.org/10.5040/9798400652349.
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This entry in the Food Culture around the World series helps those in the United States understand the new immigrants from Central America who have brought their food cultures with them. Food Culture in Central America illustrates the unique foodways of the region in depth–and in English–for the first time. Important foods and ingredients, techniques, and lore associated with food preparation are surveyed. Typical meals eaten at home are presented, with attention to the cultural context in which those meals take place, including regional or national differences. The book also examines various meal settings–street vendors, modest comedors, and fancy restaurants. The role of food in common festivals and life cycle rituals is explored as well, including Christmas, Semana Santa, and Quincineras. Author Michael R. McDonald emphasizes the living process of "metatezation," referring to the use of the traditional metate, a stone platform used to grind ingredients, resulting in the unique flavors and textures of the cuisines. The process echoes the concept of "mestizaje," the intense hybrid mixture of identities throughout Latin America, which is also explained.
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Heber, Caroline. Enhanced Cooperation and European Tax Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192898272.001.0001.
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The enhanced cooperation mechanism allows at least nine Member States to introduce secondary EU law which is only binding among these Member States. From an internal market perspective, enhanced cooperation laws are unique as they lie somewhere between unilateral Member State laws and uniform EU law. The law creates harmonisation and coordination between the participating Member States, but it may introduce trade obstacles in relation to non-participating Member States. This book reveals that the enhanced cooperation mechanism allows Member States to protect their harmonised values and coordination endeavours against market efficiency. Values which may not be able to justify single Member State’s trade obstacles may outweigh pure internal market needs if an entire group of Member States finds these value worthy of protection. However, protection of the harmonised values can never go as far as shielding participating Member States from the negative effects of enhanced cooperation laws. The hybrid nature of enhanced cooperation laws—their nexus between the law of a single Member State and secondary EU law—also demands that these laws comply with state aid law. This book shows how the European state aid law provisions should be applied to enhanced cooperation laws. Furthermore, the book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.
Części książek na temat "Hybrid entity"
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Srivastava, Shilpi. "HILNER: A Hindi Language Named Entity Recognition System Based on Hybrid Approach". W Hybrid Intelligent Systems, 340–48. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73050-5_34.
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Kongburan, Wutthipong, Praisan Padungweang, Worarat Krathu i Jonathan H. Chan. "Metabolite Named Entity Recognition: A Hybrid Approach". W Neural Information Processing, 451–60. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-46687-3_50.
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Sun, Chenchen, i Derong Shen. "Entity Resolution with Hybrid Attention-Based Networks". W Database Systems for Advanced Applications, 558–65. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73197-7_37.
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Tripathi, Gaurav, Dhananjay Singh i K. K. Loo. "EOI: Entity of Interest Based Network Fusion for Future Services". W Convergence and Hybrid Information Technology, 39–45. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-24106-2_6.
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Wang, Hao, Zhenyu Qi, Hongwei Hao i Bo Xu. "A Hybrid Method for Chinese Entity Relation Extraction". W Communications in Computer and Information Science, 357–67. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-662-45924-9_32.
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Fang, Xiaoshan, i Huanye Sheng. "A Hybrid Approach for Chinese Named Entity Recognition". W Discovery Science, 297–301. Berlin, Heidelberg: Springer Berlin Heidelberg, 2002. http://dx.doi.org/10.1007/3-540-36182-0_28.
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Brun, Caroline, Maud Ehrmann i Guillaume Jacquet. "A Hybrid System for Named Entity Metonymy Resolution". W Human Language Technology. Challenges of the Information Society, 118–30. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-04235-5_11.
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L., Jimmy, i Darvinder Kaur. "Named Entity Recognition in Manipuri: A Hybrid Approach". W Language Processing and Knowledge in the Web, 104–10. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-40722-2_11.
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Plu, Julien, Giuseppe Rizzo i Raphaël Troncy. "A Hybrid Approach for Entity Recognition and Linking". W Semantic Web Evaluation Challenges, 28–39. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-25518-7_3.
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Shin, Eonseok, Tsendsuren Munkhdalai, Meijing Li, Incheon Paik i Keun Ho Ryu. "A Self-training with Active Example Selection Criterion for Biomedical Named Entity Recognition". W Convergence and Hybrid Information Technology, 485–92. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-32645-5_61.
Pełny tekst źródłaStreszczenia konferencji na temat "Hybrid entity"
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Sivaraman, Navya K., Rajesh Koduri i Mithun Manalikandy. "A Hybrid Method for Automotive Entity Recognition". W SAE WCX Digital Summit. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2021. http://dx.doi.org/10.4271/2021-01-0179.
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Wang, Dandan, Xiaohui Yang, Jinan Xu, Yufeng Chen, Nan Wang, Bojia Liu, Jian Yang i Yujie Zhang. "A Hybrid Transliteration Model for Chinese/English Named Entities —BJTU-NLP Report for the 5th Named Entities Workshop". W Proceedings of the Fifth Named Entity Workshop. Stroudsburg, PA, USA: Association for Computational Linguistics, 2015. http://dx.doi.org/10.18653/v1/w15-3910.
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Gong, Le-Jun, Yi Yuan, You-Bing Wei i Xiao Sun. "A Hybrid Approach for Biomedical Entity Name Recognition". W 2009 2nd International Conference on Biomedical Engineering and Informatics. IEEE, 2009. http://dx.doi.org/10.1109/bmei.2009.5302480.
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Meselhi, Mohamed A., Hitham M. Abo Bakr, Ibrahim Ziedan i Khaled Shaalan. "Hybrid Named Entity Recognition - Application to Arabic Language". W 2014 9th International Conference on Computer Engineering & Systems (ICCES). IEEE, 2014. http://dx.doi.org/10.1109/icces.2014.7030933.
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Sharma, Padmaja, Utpal Sharma i Jugal Kalita. "Named entity recognition in Assamese: A hybrid approach". W 2016 International Conference on Advances in Computing, Communications and Informatics (ICACCI). IEEE, 2016. http://dx.doi.org/10.1109/icacci.2016.7732364.
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Ahmadi, Farid, i Hamed Moradi. "A hybrid method for Persian Named Entity Recognition". W 2015 7th Conference on Information and Knowledge Technology (IKT). IEEE, 2015. http://dx.doi.org/10.1109/ikt.2015.7288806.
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Al-Smadi, Mohammad, Bashar Talafha, Omar Qawasmeh, Mohammed N. Alandoli, Wegdan A. Hussien i Christian Guetl. "A hybrid approach for Arabic named entity disambiguation". W i-KNOW '15: 15th International Conference on Knowledge Technologies and Data-Driven Business. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2809563.2809589.
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Chung, Euisok, Soojong Lim, Yi-Gyu Hwang i Myung-Gil Jang. "Hybrid named entity recognition for question-answering system". W Interspeech 2004. ISCA: ISCA, 2004. http://dx.doi.org/10.21437/interspeech.2004-45.
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Yu, Xiaofeng. "Chinese named entity recognition with cascaded hybrid model". W Human Language Technologies 2007: The Conference of the North American Chapter of the Association for Computational Linguistics; Companion Volume, Short Papers. Morristown, NJ, USA: Association for Computational Linguistics, 2007. http://dx.doi.org/10.3115/1614108.1614158.
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Chiong, Raymond, i Wang Wei. "Named Entity Recognition Using Hybrid Machine Learning Approach". W 2006 5th IEEE International Conference on Cognitive Informatics. IEEE, 2006. http://dx.doi.org/10.1109/coginf.2006.365549.
Pełny tekst źródłaRaporty organizacyjne na temat "Hybrid entity"
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Chamovitz, Daniel, i Albrecht Von Arnim. Translational regulation and light signal transduction in plants: the link between eIF3 and the COP9 signalosome. United States Department of Agriculture, listopad 2006. http://dx.doi.org/10.32747/2006.7696515.bard.
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The COP9 signalosome (CSN) is an eight-subunit protein complex that is highly conserved among eukaryotes. Genetic analysis of the signalosome in the plant model species Arabidopsis thaliana has shown that the signalosome is a repressor of light dependent seedling development as mutant Arabidopsis seedlings that lack this complex develop in complete darkness as if exposed to light. These mutant plants die following the seedling stage, even when exposed to light, indicating that the COP9 signalosome also has a central role in the regulation of normal photomorphogenic development. The biochemical mode of action of the signalosome and its position in eukaryotic cell signaling pathways is a matter of controversy and ongoing investigation, and recent results place the CSN at the juncture of kinase signaling pathways and ubiquitin-mediated protein degradation. We have shown that one of the many CSN functions may relate to the regulation of translation through the interaction of the CSN with its related complex, eukaryotic initiation factor (eIF3). While we have established a physical connection between eIF3 subunits and CSN subunits, the physiological and developmental significance of this interaction is still unknown. In an effort to understand the biochemical activity of the signalosome, and its role in regulating translation, we originally proposed to dissect the contribution of "h" subunit of eIF3 (eIF3h) along the following specific aims: (i) Isolation and phenotypic characterization of an Arabidopsis loss-of-function allele for eIF3h from insertional mutagenesis libraries; (ii) Creation of designed gain and loss of function alleles for eIF3h on the basis of its nucleocytoplasmic distribution and its yeast-two-hybrid interactions with other eIF3 and signalosome partner proteins; (iii) Determining the contribution of eIF3h and its interaction with the signalosome by expressing specific mutants of eIF3h in the eIF3h- loss-of function background. During the course of the research, these goals were modified to include examining the genetic interaction between csn and eif3h mutations. More importantly, we extended our effort toward the genetic analysis of mutations in the eIF3e subunit, which also interacts with the CSN. Through the course of this research program we have made several critical scientific discoveries, all concerned with the apparent diametrically opposed roles of eIF3h and eIF3e. We showed that: 1) While eIF3e is essential for growth and development, eIF3h is not essential for growth or basal translation; 2) While eIF3e has a negative role in translational regulation, eIF3h is positively required for efficient translation of transcripts with complex 5' UTR sequences; 3) Over-accumulation of eIF3e and loss-of-function of eIF3h both lead to cop phenotypes in dark-grown seedlings. These results were published in one publication (Kim et al., Plant Cell 2004) and in a second manuscript currently in revision for Embo J. Are results have led to a paradigm shift in translation research – eIF3 is now viewed in all systems as a dynamic entity that contains regulatory subuits that affect translational efficiency. In the long-term agronomic outlook, the proposed research has implications that may be far reaching. Many important plant processes, including developmental and physiological responses to light, abiotic stress, photosynthate, and hormones operate in part by modulating protein translation [23, 24, 40, 75]. Translational regulation is slowly coming of age as a mechanism for regulating foreign gene expression in plants, beginning with translational enhancers [84, 85] and more recently, coordinating the expression of multiple transgenes using internal ribosome entry sites. Our contribution to understanding the molecular mode of action of a protein complex as fundamental as eIF3 is likely to lead to advances that will be applicable in the foreseeable future.
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Elshurafa, Amro, Hatem Al Atawi, Fakhri Hasanov i Frank Felder. Cost, Emission, and Macroeconomic Implications of Diesel Displacement in the Saudi Agricultural Sector: Options and Policy Insights. King Abdullah Petroleum Studies and Research Center, sierpień 2022. http://dx.doi.org/10.30573/ks--2022-dp03.
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The Saudi agricultural sector relies on diesel for irrigation, which is provided to farmers at a much lower price than the average global price, implying significant opportunity costs. With the aid of soft-coupled power and macro-econometric models, we assess the cost and macroeconomic implications of electrifying irrigation activities in the Saudi agricultural sector. Three electrification scenarios are considered: electrifying each individual farm with a dedicated hybrid renewable micro-grid, electrifying the entire farm cluster with central generation and connecting the entire cluster via transmission to the national grid. Compared with the base-case, connecting the farm cluster to the national grid is found to be the most economical but the least environmentally friendly. The renewable and central generation scenarios are costlier (compared with the transmission scenario) due, respectively, to the high battery costs and gas infrastructure needed.
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Kirichek, Galina, Vladyslav Harkusha, Artur Timenko i Nataliia Kulykovska. System for detecting network anomalies using a hybrid of an uncontrolled and controlled neural network. [б. в.], luty 2020. http://dx.doi.org/10.31812/123456789/3743.
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In this article realization method of attacks and anomalies detection with the use of training of ordinary and attacking packages, respectively. The method that was used to teach an attack on is a combination of an uncontrollable and controlled neural network. In an uncontrolled network, attacks are classified in smaller categories, taking into account their features and using the self- organized map. To manage clusters, a neural network based on back-propagation method used. We use PyBrain as the main framework for designing, developing and learning perceptron data. This framework has a sufficient number of solutions and algorithms for training, designing and testing various types of neural networks. Software architecture is presented using a procedural-object approach. Because there is no need to save intermediate result of the program (after learning entire perceptron is stored in the file), all the progress of learning is stored in the normal files on hard disk.
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Wu, Yingjie, Selim Gunay i Khalid Mosalam. Hybrid Simulations for the Seismic Evaluation of Resilient Highway Bridge Systems. Pacific Earthquake Engineering Research Center, University of California, Berkeley, CA, listopad 2020. http://dx.doi.org/10.55461/ytgv8834.
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Bridges often serve as key links in local and national transportation networks. Bridge closures can result in severe costs, not only in the form of repair or replacement, but also in the form of economic losses related to medium- and long-term interruption of businesses and disruption to surrounding communities. In addition, continuous functionality of bridges is very important after any seismic event for emergency response and recovery purposes. Considering the importance of these structures, the associated structural design philosophy is shifting from collapse prevention to maintaining functionality in the aftermath of moderate to strong earthquakes, referred to as “resiliency” in earthquake engineering research. Moreover, the associated construction philosophy is being modernized with the utilization of accelerated bridge construction (ABC) techniques, which strive to reduce the impact of construction on traffic, society, economy and on-site safety. This report presents two bridge systems that target the aforementioned issues. A study that combined numerical and experimental research was undertaken to characterize the seismic performance of these bridge systems. The first part of the study focuses on the structural system-level response of highway bridges that incorporate a class of innovative connecting devices called the “V-connector,”, which can be used to connect two components in a structural system, e.g., the column and the bridge deck, or the column and its foundation. This device, designed by ACII, Inc., results in an isolation surface at the connection plane via a connector rod placed in a V-shaped tube that is embedded into the concrete. Energy dissipation is provided by friction between a special washer located around the V-shaped tube and a top plate. Because of the period elongation due to the isolation layer and the limited amount of force transferred by the relatively flexible connector rod, bridge columns are protected from experiencing damage, thus leading to improved seismic behavior. The V-connector system also facilitates the ABC by allowing on-site assembly of prefabricated structural parts including those of the V-connector. A single-column, two-span highway bridge located in Northern California was used for the proof-of-concept of the proposed V-connector protective system. The V-connector was designed to result in an elastic bridge response based on nonlinear dynamic analyses of the bridge model with the V-connector. Accordingly, a one-third scale V-connector was fabricated based on a set of selected design parameters. A quasi-static cyclic test was first conducted to characterize the force-displacement relationship of the V-connector, followed by a hybrid simulation (HS) test in the longitudinal direction of the bridge to verify the intended linear elastic response of the bridge system. In the HS test, all bridge components were analytically modeled except for the V-connector, which was simulated as the experimental substructure in a specially designed and constructed test setup. Linear elastic bridge response was confirmed according to the HS results. The response of the bridge with the V-connector was compared against that of the as-built bridge without the V-connector, which experienced significant column damage. These results justified the effectiveness of this innovative device. The second part of the study presents the HS test conducted on a one-third scale two-column bridge bent with self-centering columns (broadly defined as “resilient columns” in this study) to reduce (or ultimately eliminate) any residual drifts. The comparison of the HS test with a previously conducted shaking table test on an identical bridge bent is one of the highlights of this study. The concept of resiliency was incorporated in the design of the bridge bent columns characterized by a well-balanced combination of self-centering, rocking, and energy-dissipating mechanisms. This combination is expected to lead to minimum damage and low levels of residual drifts. The ABC is achieved by utilizing precast columns and end members (cap beam and foundation) through an innovative socket connection. In order to conduct the HS test, a new hybrid simulation system (HSS) was developed, utilizing commonly available software and hardware components in most structural laboratories including: a computational platform using Matlab/Simulink [MathWorks 2015], an interface hardware/software platform dSPACE [2017], and MTS controllers and data acquisition (DAQ) system for the utilized actuators and sensors. Proper operation of the HSS was verified using a trial run without the test specimen before the actual HS test. In the conducted HS test, the two-column bridge bent was simulated as the experimental substructure while modeling the horizontal and vertical inertia masses and corresponding mass proportional damping in the computer. The same ground motions from the shaking table test, consisting of one horizontal component and the vertical component, were applied as input excitations to the equations of motion in the HS. Good matching was obtained between the shaking table and the HS test results, demonstrating the appropriateness of the defined governing equations of motion and the employed damping model, in addition to the reliability of the developed HSS with minimum simulation errors. The small residual drifts and the minimum level of structural damage at large peak drift levels demonstrated the superior seismic response of the innovative design of the bridge bent with self-centering columns. The reliability of the developed HS approach motivated performing a follow-up HS study focusing on the transverse direction of the bridge, where the entire two-span bridge deck and its abutments represented the computational substructure, while the two-column bridge bent was the physical substructure. This investigation was effective in shedding light on the system-level performance of the entire bridge system that incorporated innovative bridge bent design beyond what can be achieved via shaking table tests, which are usually limited by large-scale bridge system testing capacities.
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Battersby, Jane, Mercy Brown-Luthango, Issahaka Fuseini, Herry Gulabani, Gareth Haysom, Ben Jackson, Vrashali Khandelwal i in. Living Off-Grid Food and Infrastructure Collaboration Working Paper 1: Concepts and Assumptions. Institute of Development Studies, maj 2023. http://dx.doi.org/10.19088/logic.2023.001.
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This working paper is the product of the Living Off-Grid Food and Infrastructure Collaboration. It is designed to bring together our thinking on how infrastructure can shape the food and nutritional security of urban marginalised populations. Infrastructure assemblages include the material (physical and technological), as well as the political and systemic factors that ‘govern’ how infrastructure is developed and used. Urban food systems are made up of public and private actors, and market and governance processes that shape the cost and availability of food in different urban contexts. At the intersection of urban food systems and infrastructure assemblages lies the food and nutrition security of urban dwellers. The framing of contemporary debates and policy priorities with respect to both nutrition and infrastructure are heavily conditioned by presumptions – in favour of formality and griddedness, for example, or of the need to raise agricultural productivity – which fail to reflect the reality of marginalised communities in Southern cities. For these communities, their experience is one of hybridity, with formal and informal infrastructures and economies central to their lives and livelihoods. These hybrid arrangements are imbued with power structures and socio-political dynamics that are context specific and further condition communities’ experiences. Together, these are the factors that condition or shape the possibilities for individuals and households pursuing different food strategies. However, there is a failure to reflect this reality in the conceptualisation of infrastructure challenges, leading to unworkable solutions and policies that end up perpetuating problems. There is an urgent need to reframe problematic assumptions, starting first and foremost from the entry point of urban informal settlements in the global South. By taking food as a lens in this process, we illuminate these contexts, and how they relate to hybrid infrastructure arrangements and potential alternatives. This reformulation is vital at this critical juncture, when Southern cities need infrastructure development that meets the needs of rapidly changing demographics without locking cities and nations into unsustainable pathways.
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Harpaz, Sheenan, Steven G. Hughes i Pinhas Lindner. Optimization of Diet for Post Larvel/Juvenile Sea Bass and Hybrid Stripped Bass Based on Enzymatic Profiles of their Digestive Tracts. United States Department of Agriculture, grudzień 1995. http://dx.doi.org/10.32747/1995.7604924.bard.
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The overall goal of this research work was to identify the main proteolytic activities which take place in the digestive tracts of young bass fish, and use the knowledge acquired in order to improve feed protein utilization in juvenile fish based on their digestive capacity. The results of the work clearly showed that the young fish possess the entire profile of proteolytic enzymes which is found in adult fish. Yet, in the young fish the level of activity is substantially lower per gram tissue (or gram protein) as compared with the activity found in the digestive tracts of the same fish at an older (larger) age. In addition it was found that the main proteolytic enzyme in these fish is chymotrypsin which accounts for almost 80% of the proteolytic activity. An effort aimed at enhancing this activity has lead to the interesting finding that alcohol substantially enhances the proteolytic activity of fish intestines. Fish intestinal homogenates were used in order to evaluate the suitability of various feeds for the fish. Potential feed proteins were subjected to the proteolytic activity of the fish enzymes in vitro, in a manner simulating the natural process. The proteolytic activity was monitored by the valuation of the products, i.e. amino acid released. This method has proven to be a powerful tool which enables us to predict with a very high degree of accuracy the potential of a feed to promote growth. Selection of feed based on the proteolytic capacity of the fish degestive tracts can now be implemented in feed formulation, as anticipated in the original research proposal.
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Citovsky, Vitaly, i Yedidya Gafni. Viral and Host Cell Determinants of Nuclear Import and Export of the Tomato Yellow Leaf Curl Virus in Tomato Plants. United States Department of Agriculture, sierpień 2002. http://dx.doi.org/10.32747/2002.7585200.bard.
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Tomato yellow leaf curl geminivirus (TYLCV) is a major pathogen of cultivated tomato, causing up to 100% crop loss in many parts of the world. In Israel, where TYLCV epidemics have been recorded since the 1960' s, this viral disease is well known and has been of economic significance ever since. In recent years, TYLCV outbreaks also occurred in the "New World" - Cuba, The Dominican Republic, and in the USA, in Florida, Georgia and Louisiana. Thus, TYLCV substantially hinders tomato growth throughout the world. Surprisingly, however, little is known about the molecular mechanisms of TYLCV interaction with the host tomato cells. The present proposal, a continuation of the project supported by BARD from 1994, expanded our understanding of the molecular mechanisms by which TYLCV enters the host cell nucleus for replication and transcription and exits it for the subsequent cell-to-cell spread. Our project sought two objectives: I. To study the roles of the viral capsid protein (CP) and host cell factors in TYLCV nuclear import. II. To study the roles of CP and host cell factors in TYLCV nuclear export. Our research toward these goals have produced the following major achievements: . Developed a one-hybrid assay for protein nuclear export and import (#3 in the List of Publications). . Identified a functional nuclear export signal (NES) in the capsid protein (CP) of TYLCV (#3 in the List of Publications). . Discovered homotypic interactions between intact TYLCV CP molecules and analyzed these interactions using deletion mutagenesis of TYLCV CP (#5 in the List of Publications). . Showed developmental and tissue-specific expression of the host factor required for nuclear import of TYLCV CP, tomato karyopherin alpha 1, in transgenic tomato plants (#14 in the List of Publications). . By analogy to nuclear import of TYLCV ,identified an Arabidopsis VIPI protein that participates in nuclear import of Agrobacterium T -complexes via the karyopherin alpha pathway (#4,6, and 8 in the List of Publications). These research findings provided significant insights into (i) the molecular pathway of TYLCV entry into the host cell nucleus, and (ii) the mechanism by which TYLCV is exported from the nucleus for the cell-to-cell spread of infection. Furthermore, the obtained knowledge will help to develop specific strategies to attenuate TYLCV infection, for example, by blocking viral entry into and/or exit out of the host cell nucleus. Also, as much of our findings is relevant to all geminiviruses, new anti- TYLCV approaches developed based on the results of our research will be useful to combat other members of the Geminivirus family. Finally, in addition to the study of TYLCV nuclear import and export, our research contributed to our understanding of general mechanisms for nucleocytoplasmic shuttling of proteins and nucleic acids in plant cells.
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Joel, Daniel M., Steven J. Knapp i Yaakov Tadmor. Genomic Approaches for Understanding Virulence and Resistance in the Sunflower-Orobanche Host-Parasite Interaction. United States Department of Agriculture, sierpień 2011. http://dx.doi.org/10.32747/2011.7592655.bard.
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Oroginal Objectives: (i) identify DNA markers linked to the avirulence (Avr) locus and locate the Avr locus through genetic mapping with an inter-race Orobanche cumana population; (ii) develop high-throughput fingerprint DNA markers for genotypingO. cumana races; (iii) identify nucleotide binding domain leucine rich repeat (NB-LRR) genes encoding R proteins conferring resistance to O. cumana in sunflower; (iv) increase the resolution of the chromosomal segment harboring Or₅ and related R genes through genetic and physical mapping in previously and newly developed mapping populations of sunflower; and (v) develop high-throughput DNA markers for rapidly and efficiently identifying and transferring sunflower R genes through marker-assisted selection. Revisions made during the course of project: Following changes in O. cumana race distribution in Israel, the newly arrived virulent race H was chosen for further analysis. HA412-HO, which was primarily chosen as a susceptible sunflower cultivar, was more resistant to the new parasite populations than var. Shemesh, thus we shifted sunflower research into analyzing the resistance of HA412-HO. We exceeded the deliverables for Objectives #3-5 by securing funding for complete physical and high-density genetic mapping of the sunflower genome, in addition to producing a complete draft sequence of the sunflower genome. We discovered limited diversity between the parents of the O. cumana population developed for the mapping study. Hence, the developed DNA marker resources were insufficient to support genetic map construction. This objective was beyond the scale and scope of the funding. This objective is challenging enough to be the entire focus of follow up studies. Background to the topic: O. cumana, an obligate parasitic weed, is one of the most economically important and damaging diseases of sunflower, causes significant yield losses in susceptible genotypes, and threatens production in Israel and many other countries. Breeding for resistance has been crucial for protecting sunflower from O. cumana, and problematic because new races of the pathogen continually emerge, necessitating discovery and deployment of new R genes. The process is challenging because of the uncertainty in identifying races in a genetically diverse parasite. Major conclusions, solutions, achievements: We developed a small collection of SSR markers for genetic mapping in O. cumana and completed a diversity study to lay the ground for objective #1. Because DNA sequencing and SNPgenotyping technology dramatically advanced during the course of the study, we recommend shifting future work to SNP discovery and mapping using array-based approaches, instead of SSR markers. We completed a pilot study using a 96-SNP array, but it was not large enough to support genetic mapping in O.cumana. The development of further SNPs was beyond the scope of the grant. However, the collection of SSR markers was ideal for genetic diversity analysis, which indicated that O. cumanapopulations in Israel considerably differ frompopulations in other Mediterranean countries. We supplied physical and genetic mapping resources for identifying R-genes in sunflower responsible for resistance to O. cumana. Several thousand mapped SNP markers and a complete draft of the sunflower genome sequence are powerful tools for identifying additional candidate genes and understanding the genomic architecture of O. cumana-resistanceanddisease-resistance genes. Implications: The OrobancheSSR markers have utility in sunflower breeding and genetics programs, as well as a tool for understanding the heterogeneity of races in the field and for geographically mapping of pathotypes.The segregating populations of both Orobanche and sunflower hybrids are now available for QTL analyses.
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Dubcovsky, Jorge, Tzion Fahima i Ann Blechl. Molecular characterization and deployment of the high-temperature adult plant stripe rust resistance gene Yr36 from wheat. United States Department of Agriculture, listopad 2013. http://dx.doi.org/10.32747/2013.7699860.bard.
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Stripe rust, caused by Puccinia striiformis f. sp. tritici is one of the most destructive fungal diseases of wheat. Virulent races that appeared within the last decade caused drastic cuts in yields. The incorporation of genetic resistance against this pathogen is the most cost-effective and environmentally friendly solution to this problem. However, race specific seedling resistance genes provide only a temporary solution because fungal populations rapidly evolve to overcome this type of resistance. In contrast, high temperature adult plant (HTAP) resistance genes provide a broad spectrum resistance that is partial and more durable. The cloning of the first wheat HTAP stripe rust resistance gene Yr36 (Science 2009, 323:1357), funded by our previous (2007-2010) BARD grant, provided us for the first time with an entry point for understanding the mechanism of broad spectrum resistance. Two paralogous copies of this gene are tightly linked at the Yr36 locus (WKS1 and WKS2). The main objectives of the current study were to characterize the Yr36 (WKS) resistance mechanism and to identify and characterize alternative WKSgenes in wheat and wild relatives. We report here that the protein coded by Yr36, designated WKS1, that has a novel architecture with a functional kinase and a lipid binding START domain, is localized to chloroplast. Our results suggest that the presence of the START domain may affect the kinase activity. We have found that the WKS1 was over-expressed on leaf necrosis in wheat transgenic plants. When the isolated WKS1.1 splice variant transcript was transformed into susceptible wheat it conferred resistance to stripe rust, but the truncated variant WKS1.2 did not confer resistance. WKS1.1 and WKS1.2 showed different lipid binding profiling. WKS1.1 enters the chloroplast membrane, while WKS1.2 is only attached outside of the chloroplast membrane. The ascorbate peroxidase (APX) activity of the recombinant protein of TmtAPXwas found to be reduced by WKS1.1 protein in vitro. The WKS1.1 mature protein in the chloroplast is able to phosphorylate TmtAPXprotein in vivo. WKS1.1 induced cell death by suppressing APX activity and reducing the ability of the cell to detoxify reactive oxygen. The decrease of APX activity reduces the ability of the plant to detoxify the reactive H2O2 and is the possible mechanism underlying the accelerated cell death observed in the transgenic plants overexpressing WKS1.1 and in the regions surrounding a stripe rust infection in the wheat plants carrying the natural WKS1.1 gene. WKS2 is a nonfunctional paralog of WKS1 in wild emmer wheat, probably due to a retrotransposon insertion close to the alternative splicing site. In some other wild relatives of wheat, such as Aegilops comosa, there is only one copy of this gene, highly similar to WKS2, which is lucking the retrotransposon insertion. WKS2 gene present in wheat and WKS2-Ae from A. showed a different pattern of alternative splice variants, regardless of the presence of the retrotransposon insertion. Susceptible Bobwhite transformed with WKS2-Ae (without retrotansposon insertion in intron10), which derived from Aegilops comosaconferred resistance to stripe rust in wheat. The expression of WKS2-Ae in transgenic plants is up-regulated by temperature and pathogen infection. Combination of WKS1 and WKS2-Ae shows improved stripe rust resistance in WKS1×WKS2-Ae F1 hybrid plants. The obtained results show that WKS1 protein is accelerating programmed cell death observed in the regions surrounding a stripe rust infection in the wheat plants carrying the natural or transgenic WKS1 gene. Furthermore, characterization of the epistatic interactions of Yr36 and Yr18 demonstrated that these two genes have additive effects and can therefore be combined to increase partial resistance to this devastating pathogen of wheat. These achievements may have a broad impact on wheat breeding efforts attempting to protect wheat yields against one of the most devastating wheat pathogen.