Teaching plays a very important role in our society, by spreading human knowledge and educating our next generations. A good teacher will select appropriate teaching materials, impact suitable methodologies, and set up targeted examinations, according to the learning behaviors of the students. In the field of artificial intelligence, however, one has not fully explored the role of teaching, and...

Inference models, which replace an optimization-based inference procedure with a learned model, have been fundamental in advancing Bayesian deep learning, the most notable example being variational auto-encoders (VAEs). In this paper, we propose iterative inference models, which learn how to optimize a variational lower bound through repeatedly encoding gradients. Our approach generalizes VAEs ...

While earning processes are commonly unobservable income flows which evolve in continuous time, observable income data are usually discrete, having been aggregated over time. We consider continuous-time earning processes, specifically (non-linearly) transformed Ornstein-Uhlenbeck processes, and the associated integrated, i.e. time aggregated process. Both processes are characterised, and we sho...

This research examines the effect of Disclosure CSR on earning management moderated by Family Ownership. examination measures Global Reporting Initiative (GRI) 2021. used 5 (five) variable control: firm size, leverage, sales growth, NI and company age. Data in this is derived from annual reports listed Indonesia Stock Exchange 2017-2021. By using purposive sampling, there are 128 samples. The a...

this study is an attempt to apply the market timing andsecurity selection models to evaluate the performance of iranianmutual funds. the research shed light on the questions of ‘howsuccessful are mutual funds in earning excess returns over those of themarket?’ ‘do the excess returns during research period have anymeaningful trend for these financial intermediaries or is it the result ofthe abil...

OBJECTIVE: To examine the loss of earning capacity and permanent impairment of a cohort of male patients who had experienced finger amputation due to occupational injury. DESIGN: Prospective cohort study. SETTING: University teaching hospital, Hong Kong. PATIENTS: Twenty-eight male patients aged 26 to 55 years who presented with work-related finger amputations in their dominant right hand from ...