Single-shot layered reflectance separation using a polarized light field camera

We present a novel computational photography technique for single shot separation of diffuse/specular reflectance as well as novel angular domain separation of layered reflectance. Our solution consists of a two-way polarized light field (TPLF) camera which simultaneously captures two orthogonal states of polarization. A single photograph of a subject acquired with the TPLF camera under polarized illumination then enables standard separation of diffuse (depolarizing) and polarization preserving specular reflectance using light field sampling. We further demonstrate that the acquired data also enables novel angular separation of layered reflectance including separation of specular reflectance and single scattering in the polarization preserving component, and separation of shallow scattering from deep scattering in the depolarizing component. We apply our approach for efficient acquisition of facial reflectance including diffuse and specular normal maps, and novel separation of photometric normals into layered reflectance normals for layered facial renderings. We demonstrate our proposed single shot layered reflectance separation to be comparable to an existing multi-shot technique that relies on structured lighting while achieving separation results under a variety of illumination conditions

Sums of two biquadrates and elliptic curves of rank ≥4\geq 4

If an integer $n$ is written as a sum of two biquadrates in two different ways, then the elliptic curve $y^2=x^3-nx$ has rank $\geq 3$. If moreover $n$ is odd and the parity conjecture is true, then it has even rank $\geq 4$. Finally, some examples of ranks equal to 4, 5, 6, 7, 8 and 10, are also obtained.Comment: 11 pages, 2 table

A new family of elliptic curves with positive ranks arising from the Heron triangles

The aim of this paper is to introduce a new family of elliptic curves with positive ranks. These elliptic curves have been constructed with certain rational numbers, namely a, b, and c as sides of Heron triangles having rational areas $k$. It turned out that the torsion groups of this family are of the form $\frac{\Bbb{Z}}{2\Bbb{Z}}\times \frac{\Bbb{Z}}{2\Bbb{Z}}$ and also the rank is positive

The association between accruals and stock return following IFRS3

The purpose of this study is to investigate the correlation between accruals and stock return and further the quality of accounting accruals shown in financial statements for shareholders to predict their future returns. This study uses an inimitable location which is provided by FRS3 in the UK to highlight the well-documented accrual anomaly as important components of financial performance to help the users to understand the archived performance of a firm. Specifically, this paper focuses on the accrual anomaly phenomenon in the UK on the adoption of FRS No. 3 for a period from 2008 to 2017. Our result shows that stock returns can be predicted by accruals attributable to accounting misrepresentations. Generally, our findings support the information disclosure due to FRS No. 3. Also, the results are consistent with increased accounting disclosure to help investors protect themselves from inefficiencies and to encourage them to be aware of accurate stock prices in the market

The Financial Consequences of Servitization in Manufacturing Firms: An Empirical Analysis

Prior body of servitization research falls short to fully capture the financial consequences of servitization. This paper aims at investigating the financial consequences of servitization in listed manufacturing companies in four countries, namely UK, USA, Germany and China. By means of secondary data obtained from Worldscope database, regression models will be developed to compare servitized and non-servitized manufacturing firms in the aforementioned countries. This study contributes to the current understanding of the financial consequences in the transition towards service provision and aims to enhance managerial decision-making processes regarding servitization by comparing different contexts and countries

Effects of iranian healthcare transformation plan on discharge against medical advice

Background: The Health care transformation plan (HCTP) is expected to improve the regulations and quality of the provided services in hospitals. The aim of this study was to evaluate the Effects of Iranian healthcare transformation plan on discharge against medical advice (DAMA) of Mazandaran University of Medical Sciences. Method: This descriptive-retrospective study was performed 2630 patients discharged during the two half-yearly time intervals before (2013-2014) and after (2015-2016), respectively. Data collection was by standard form of DAMA issued by the Ministry of Health and Medical Education. Data analyses were performed by descriptive statistics and inferential statistics. SPSS-16 software was used in this study and P values less than 0.05 were considered significant. Results: The level DAMA before and after introduction of the Healthcare Reform was 4.5 and 4.11 percent, respectively, which did not differ significantly (p = 0.889). In addition, there was no significant difference in the discharge level by age groups, hospital departments (p = 1), gender (p = 0.57), or holydays (p = 0.73). Conclusion: Our study did not find any evidence for the impact of the HCTP on frequency of the DAMA and the factors associated to it. However, the overall results implied necessity of a more comprehensive and integrated planning regarding supply of the required facilities, equipment, and human resources, as well as enlargement of physical space of treatment centers within the framework of this large-scale, nationwide program. © 2020, Hampstead Psychological Associates. All rights reserved

¿Se pueden usar aceites de salvado de arroz, sésamo y oliva como sustitutos del aceite de soja para mejorar la calidad del aderezo de ensaladas francesas?

Soybean oil is a commonly-used vegetable oil for the industrial manufacture of French salad dressing. The effect of rice bran, sesame, olive, and soybean oils on French salad dressing’s quality characteristics was investigated. After one month, the highest acidity, peroxide value (PV), and the lowest emulsion stability were observed in the control containing soybean oil (p < 0.05). Samples formulated with sesame (T4) and rice bran oils (T3) had the lowest PVs. Color measurement results indicated that a* of a sample containing olive oil (T2) was most influenced and declined on the 30th day (p < 0.05). In the rheological test, samples were solid viscoelastic. The elastic modulus and complex viscosity of T2 were slightly higher. The highest and the lowest overall sensory acceptance belonged to T3 and T2, respectively. Therefore, soybean oil could be replaced to obtain a more desirable product. Finally, T3 was selected as the superior sample.El aceite de soja es un aceite vegetal de uso común para la fabricación industrial de aderezo para ensaladas francesas. Se investigó el efecto de los aceites de salvado de arroz, sésamo, oliva y soja sobre las características de calidad del aderezo para ensaladas francesas. Después de un mes, la mayor acidez, el índice de peróxido (PV) y la menor estabilidad de la emulsión se observaron en el control que contenía aceite de soja (p < 0,05). Las muestras formuladas con aceites de sésamo (T4) y salvado de arroz (T3) tuvieron los PV más bajos. Los resultados de la medida del color indicaron que a* de una muestra que contenía aceite de oliva (T2) fue la más influenciada y disminuyó en el día 30 (p < 0,05). En la prueba reológica, las muestras fueron sólidas viscoelásticas. El módulo elástico y la viscosidad compleja de T2 fueron ligeramente superiores. La aceptación sensorial general más alta y más baja correspondió a T3 y T2, respectivamente. Por lo tanto, el aceite de soja podría reemplazarse para obtener un producto más deseable. Finalmente, se seleccionó a T3 como la muestra superior