UniDrop: A Simple yet Effective Technique to Improve Transformer without Extra Cost

Transformer architecture achieves great success in abundant natural language processing tasks. The over-parameterization of the Transformer model has motivated plenty of works to alleviate its overfitting for superior performances. With some explorations, we find simple techniques such as dropout, can greatly boost model performance with a careful design. Therefore, in this paper, we integrate different dropout techniques into the training of Transformer models. Specifically, we propose an approach named UniDrop to unites three different dropout techniques from fine-grain to coarse-grain, i.e., feature dropout, structure dropout, and data dropout. Theoretically, we demonstrate that these three dropouts play different roles from regularization perspectives. Empirically, we conduct experiments on both neural machine translation and text classification benchmark datasets. Extensive results indicate that Transformer with UniDrop can achieve around 1.5 BLEU improvement on IWSLT14 translation tasks, and better accuracy for the classification even using strong pre-trained RoBERTa as backbone.

Measuring the Cost of Honey Bee Products in Lattakia Governorate - Foundations and Determinants

The purpose of this research is to deduce the basis for calculating the cost of honey bee products since the actual costing of various levels on accurate basis is the right starting point for achieving all the goals of the cost systems. Because the actual cost is the basis of planning, control and reduction of that cost. Lack of information to properly determine product cost may cause choosing unhealthy competitive strategies, and make bad decisions, whether it related to product pricing or product selection. The research objective was reached through an analytical study of previous studies that discussed the economic feasibility of honey bee production projects in a variety of environments. In addition, a field study was carried out on the working beekeeping firms in Lattakia governorate during the period between the month of 11/2017 and the end of the month 8/2018. A number of conclusions were reached on the determinants of the cost of honey bee products, including the need to rely on the variable cost approach in preparing the list of honey product costs, the adoption of the production season as a period for the preparation of this list and a number of conclusions regarding the basis for calculating the depreciation of the assets of the honeybees and classified it as fixed cost which must included in the income statement for the financial cycle which ends at the end of the production seasons on 31/10 of each year.

The Impact of Conditional Accounting Conservatism on the Equity Cost An Empirical Study in Kuwait Financial Market

The Results show that the studied companies applied conditional conservatism practices at a good level, and following accounting conservatism practices reduce the cost of equity.

Determinants of Inflation in Syria During The Period (1990-2010)

This research investigates the main factors (domestic and foreign) affecting inflation rate in Syria. Choosing the factors is based on the analysis of the major economic hypothesis concerning inflation determinants such as: excess purchasing power, cost push inflation, foreign inflation. By using OLS method, we find long run function, and it shows that the excess purchasing power has no significant effect on inflation rate. The error correction model shows that high cost rate has the biggest effect on inflation rate in the short run.

The Effect of Cost of Production on Inflation in Syrian Economy During (1996-2010)

The inflation is considered a great challenge to the economy of the most countries in the world, and that is because of its negative effects of the economic growth rate. This study investigates the impact of cost of production on the inflation in Syrian Arab Republic during the period (1996-2010) by using modern standard ways. The results of this study showed that the reasons for increasing the inflation rate in Syrian economy are domestic intermediate goods and intermediate imported goods. Regression analysis has been used to estimate the effects of the output of the real wage and the cost of production on GDP implicit price deflator. It has been concluded that the cost of production affects the implicit price deflator at significance level less than 0.05.

Variances Analysis of Conversion Cost under the Modern Industrial Environment

The criticisms connected with the traditional approach for variance analysis of conversion cost focused on using variance of volume for measuring exploitation of productive capacity, and negligence of increasing in the production, also using working hours, and the time of machines working as a basis for counting carrying rates of conversion costs, and counting the variance. When variance analysis was not restricted in determined group of changes, and the changes which are used in the analysis can change according to what develops and appears of situations and needs, so variance analysis in its present form does not provide suitable information about the competitive attitude of economic unit from costing side. Therefore, it is necessary to improve and modify the traditional method of variance analysis of conversion cost under needs and strategies of modern industrial systems, to fit the variance analysis in a way that treats the criticisms which were directed to this style, the role of standard costs system in support of control systems and performance correction, and achievement the strategy of continuous improvement. The research tries to study the criticisms which were directed to the traditional method of variance analysis of conversion cost, then to apply the modern method of variance analysis of conversion cost, and which suits with requirements of modern industrial environment, in company of Banias Refinery, and the researcher reaches to series of results, the most important of those are: The changes which happened in modern industrial environment affected the traditional analysis of variance of conversion cost; The traditional analysis of variance of conversion cost doesn't encourage the continuous improvement; The traditional analysis of variance of conversion cost doesn't refer to movements of stock in its different types; and The total variance of conversion cost in company of Banias Refinery is (-399845730) , that is actual conversion cost bigger than standard conversion cost to the actual production.

Suggested Framework for Development of Variances Analysis of Direct Materials Cost under the Modern Industrial Environment

The variances analysis of direct materials cost in its current image doesn't provide suitable information about the competitive attitude of economic units from costing side, and doesn't encourage to continuous improvement, and doesn't suitable or sufficient to modern industrial environment. therefore it should development the traditional analysis tovariances of direct materials cost, paying attention to needs and strategies of modern industrial systems for treatment the criticisms that are directed to this style and improves from role of standard costing system in support of control systems and performance evaluation, and achievement the strategy of continuous improvement. Where of past, the researcher prepared suggested framework for development of variances analysis of direct materials cost, which suits with requirements of modern industrial environment, and its application on company of Banias refinery. and the research reaches to series of results, the most important of those are: The changes which are happened in modern industrial environment didn't led to collapse and disappearance role of standard costing system, and waiving from one of its ways, it is analysis of cost variances. The traditional analysis to variances of direct materials cost doesn't refer to movements of stock, and doesn't refer to efficiency of the buying, production and selling processes.

Agricultural Policies For Tomatoes In Syria by Using Policy Analysis Matrix ( PAM)

Policy Analysis Matrix (PAM) is a modern method to analyze the polices, it is important to check the net effects of interferences government polices in all commodities affluence steps. This helps in measuring the efficiency of these polices, for achieving the main objectives, and to evaluate their effects on the producers, consumers, and the whole economy. Policy Analysis Matrix (PAM) depends on the farm budget, that based on returns and costs, these cost divided to tradable inputs and domestic resources. The analysis studied two kind of tomatoes farming system, open summer tomatoes in Dara’a Directorate, and tomatoes under plastic houses in Tortuous Directorate.