Public oversight of the audit profession – Comparison of implemented practices in the EU and the U.S. by Maja Zaman Groff, Marko Hočevar

“…So far evidence has been provided to support the proposition that PCAOB opinions are associated with earnings quality of the audit firm’s clients, that auditors have become more conservative and that the new inspectors (as opposed to the former system of self-regulation) can hold the auditors to stricter standards by taking concrete actions against felonious auditors and imposing costly penalties.…”
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Simulation of Gas Transport in Tight/Shale Gas Reservoirs by a Multicomponent Model Based on PEBI Grid by Longjun Zhang, Daolun Li, Lei Wang, Detang Lu

“…However, in higher permeable reservoirs, the increment of the former gradually decreases with the increase in the latter. …”
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One-Dimensional Consolidation of Double-Layered Foundation with Depth-Dependent Initial Excess Pore Pressure and Additional Stress by Junhui Zhang, Guangming Cen, Weizheng Liu, Houxuan Wu

“…Comparing the consolidation rate with a uniform initial pore pressure and additional stress, their decreasing distribution with depth quickens the consolidation at the former and middle stages. Moreover, the larger the loading rate is, the quicker the consolidation of the soft foundation with an upper crust is.…”
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Energy-Based Analysis of Ultrasonically Assisted Turning by G.A. Volkov, V.A. Bratov, A.A. Gruzdkov, V.I. Babitsky, Y.V. Petrov, V.V. Silberschmidt

“…The process of ultrasonically-assisted turning (UAT) is a superposition of vibration of a cutting tool on its standard movement in conventional turning (CT). The former technique has several advantages compared with the latter, one of the main being a significant decrease in the level of cutting forces. …”
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Predicting Welding Distortion in a Panel Structure with Longitudinal Stiffeners Using Inherent Deformations Obtained by Inverse Analysis Method by Wei Liang, Hidekazu Murakawa

“…One is the thermal elastic plastic FEM and the other is elastic FEM based on inherent strain theory. The former only can be used to calculate welding deformation for small or medium scale welded structures due to the limitation of computing speed. …”
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The leadership and supervisory practices of principals in public secondary schools of the State of Amhara, Ethiopia, as perceived by teachers by Melaku Mengistu Gebremeskel, Demeke Wolie Ambaye

“…In addition, teachers’ acknowledgment of the supervisory role of their principals is inversely correlated to the qualification level former, despite the weak difference. That is, the higher teachers’ qualification level the less they acknowledge the supervisory role of their principals. …”
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Transferência de política pública e o papel do embaixador de políticas: dos Parques-Biblioteca de Medellín para os Centros Comunitários da Paz no Recife by Ana Pollinny de Freitas, Eliane Superti, Liliana Ramalho Fróio

“…The research pointed out that the PP ambassador, represented by the former Secretary of Citizen Security of Recife, played a crucial role in the internationalization, adaptation, and implementation of this policy. …”
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Image Semantic Recognition Algorithm of Colorimetric Sensor Array Based on Deep Convolutional Neural Network by Xihua Chen, Xing Yang

“…In today’s increasingly mature Internet technology and related computer technology, the combination of this important identification chemical reaction and the former makes the chemical detection method visualized. …”
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Analysis of Concrete Dam Deformation Prediction Based on the ResNet-GRU-SGWO Model by Ning Ma, Xiubo Niu, Xunhui Chen, Wenxiu Wei, Ye Zhang, Xinyu Kang, Wen Zhong, Jing Wu

“…Then, it combines residual network (ResNet) and gate recurrent unit (GRU), fully leveraging the excellent information extraction capability of the former and the powerful sequential data processing capability of the latter, proposing the ResNet-GRU model for deformation prediction analysis. …”
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The association between organizational culture and teachers’ organizational commitment in Bahir Dar Polytechnic College, the State of Amhara by Berhan Kefyalew Taye, Melaku Mengistu Gebremeskel

“…It investigated the status of organizational culture, the level of teacher commitment, the relationship between the organizational culture and the organizational commitment of teachers in the college, and the influence of the former variable over the latter. The study employed the correlational design of the quantitative research approach in which 93 teachers were involved to fill in the questionnaire. …”
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Expression of TRP Channels in Colonic Mucosa of IBS-D Patients and Its Correlation with the Severity of the Disease by Li Cheng, Qing-Qing Luo, Sheng-Liang Chen

“…Expression of TRPV1, TRPA1, and TRPV4 in the colonic mucosa was enhanced in IBS-D patients compared with HCs with the former two correlated with the severity of the disease. …”
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THE PHENOMENON OF SILVIO BERLUSCONI by A. Y. Kovaleva

“…Silvio Berlusconi, former Italian Prime Minister, is about to turn 80 this September. …”
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THE PROBLEM OF EQUALENT TRANSLATION OF ONIMS FROM GERMAN INTO RUSSIAN by M. A. Chigasheva

“…The study of proper names and common names, created by the former including the comparative aspect may be of practical interest particularly at the lessons of the socio-political translation, as well as from the point of cultural linguistics since such lexical units express the specificity of the cultural background of the German native speaker. …”
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Global Warming, Air Pollution and Health by Robin Attfield

“…The early phasing out of vehicles powered by internal combustion engines is the ultimate remedy for the latter set of impacts, while the urgent replacement of energy generated from fossil-fuel sources with renewable energy is the best way to remediate the former set. More immediate remedies for air pollution include restricting the use of roads and streets in urbanised areas by vehicles to bicycles and light vehicles with small engines. …”
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Mechanical Properties of New Composite Wood-Plastic Formworks with Aluminum Alloy Frame by Kairong Shi, Jiebin Xu, Zhengrong Jiang, Junfeng Lv, Yonghui Lu

“…Numerical analyses confirm that the results of the refined and general finite element models are consistent with the experimental results, but the former has a higher accuracy. When the requirement of accuracy is not too strict, the general model is preferred, given the modeling convenience and high efficiency. …”
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Aaron Temkin BECK: After Cricitical Thinking to A Creative Psychotherapy Theory] by Mehmet DÝNÇ

“…Moreover he not only developed and tested an effective short-term treatment (cognitive therapy) for depression, but he and his former students have successfully adapted cognitive therapy to a wide range of other psychiatric disorders as well. …”
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ITALIAN MINORITY IN ISTRIA: DEVELOPMENT IN CJNDITIONS OF MULTICULTURAL AND MULTI-ETNIC SOCIETY by A. Marash

“…As a result, after the break-up of the federation of Yugoslavia and the formation of autonomous and independent states - former republics including Croatia, the status of national minorities have separate national and cultural groups, where Italians as an autochthonous national minorities enjoyed the status of the privileged minority.…”
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Analysis of the Water Footprint of Central and Eastern Europe Countries by Damian Panasiuk, Petro Skrypchuk, Barbara Kucharska, Olena Suduk

“…It is the highest for the countries of the former Soviet Union, that is Ukraine, Belarus and Lithuania, and half as low for Poland and Slovakia. …”
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Answer Distillation Network With Bi-Text-Image Attention for Medical Visual Question Answering by Hongfang Gong, Li Li

“…Med-VQA, as a classification task, is typically more challenging for algorithms to predict answers to open-ended questions than to closed-ended questions due to the larger number of answer categories for the former. Consequently, the accuracy of predictions for open-ended questions is generally lower than that for closed-ended questions. …”
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A Comparison of Simplified Modelling Approaches for Performance Assessment of Piles Subjected to Lateral Spreading of Liquefied Ground by Yung-Yen Ko, Yu-Ying Lin

“…In this paper, nonlinear pseudostatic analyses were performed for the responses of piles subjected to actions of laterally spreading ground, which were modelled as flow displacement and flow pressure, respectively. The former is a displacement-based approach, in which the free-field ground displacement profile is assigned to the pile-soil interaction system; while the latter is a force-based approach, which regards the actions of laterally spreading ground as flow pressure and directly applies it to the pile. …”
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