Miracle-dz/UniFAR-FTUs huggingface dataset:
ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Corporate Social Responsibility, leverage, profitabilitas, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah 143 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, sehingga diperoleh sampel akhir sebanyak 17 perusahaan manufakturatau sebanyak 51unit analisis. Analisis data menggunakan analisis regresi linear berganda dengan IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara parsial Corporate Social Responsibility dan profitabilitas berpengaruh negatif terhadap tax avoidance, leverage berpengaruh positif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil penelitian dapt disimpulkan bahwa hanya leverage yang mampu meningkatkan tax avoidance.
Recommending privacy preferences in location-sharing services

Location-sharing services have become increasingly popular with the proliferation of smartphones and online social networks. People share their locations with each other to record their daily lives or satisfy their social needs. At the same time, inappropriate disclosure of location information poses threats to people’s privacy. One of the reasons why people fail to protect their location privacy is the difficulty of using the current mechanisms to manually configure location-privacy settings. Since people’s location-privacy preferences are context-aware, manual configuration is cumbersome. People’s incapability and unwillingness to do so lead to unexpected location disclosures that violate their location privacy. In this thesis, we investigate the feasibility of using recommender systems to help people protect their location privacy. We examine the performance of locationprivacy recommender systems and compare it with the state-of-the-art. We also conduct online user studies to understand people’s acceptance of such recommender systems and their concerns. We revise our design of the systems according to the results of the user studies. We find that user-based collaborative filtering can accurately recommend locationprivacy preferences and outperform the state-of-the-art when training data are insufficient. From users’ perspective, their acceptance of location-privacy recommender systems is affected by the openness and the context of recommendations and their privacy concerns about the systems. It is feasible to use data obfuscation or decentralisation to alleviate people’s concerns and meanwhile keep the systems robust against malicious data attacks.
Why competitors matter for market orientation

Purpose - This paper aims to investigate whether it is meaningful to decompose market orientation into customer orientation and competitor orientation, and what possible implications this decomposition may have for researchers and business practitioners. Design/methodology/approach - Through a review of existing market orientation research, two of its salient dimensions, customer orientation and competitor orientation, are theoretically investigated. Then, two symmetric component measures are developed and tested on 308 manufacturing firms in a cross-sectional questionnaire survey, supplemented with census data. Findings - Empirical evidence reveals that, while competitor orientation is positively related to a firm’s market share, a customer orientation is detrimental to a firm’s return on assets for firms in less competitive environments. Research limitations/implications - The study advocates moving beyond "global" measures of market orientation and focusing on symmetric component measures of customer orientation and competitor orientation when investigating a firm’s performance differentials. The study’s cross-sectional setting limits inference about causality among the constructs. Practical implications - Customer versus competitor orientation appears to be contingent on a firm’s competitive environment, which indicates that market orientation and its components are not necessarily equally relevant for firms with different strategies and in different environments. Originality/value - The paper introduces and empirically tests two novel symmetric component measures of customer orientation and competitor orientation. Academicians are provided with insights with respect to the content and symmetry of component measures of the market orientation construct and their relation to firm performance. Furthermore, business practitioners are given a more solid foundation for better allocation of resources to their customer and competitor-oriented activities.
Mitochondrial GPx1 decreases induced but not basal oxidative damage to mtDNA in T47D cells.

The production of oxyradicals by mitochondria (mt) is a source of oxidative damage to mtDNA such as 8-oxo-dG lesions that may lead to mutations and mitochondrial dysfunction. The potential protection of mtDNA by glutathione peroxidase-1 (GPx1) was investigated in GPx1-proficient (GPx-2) and GPx1-deficient (Hygro-3) human breast T47D cell transfectants. GPx activity and GPx1-like antigen concentration in mitochondria were respectively at least 100-fold and 20- to 25-fold higher in GPx2 than Hygro-3 cells. In spite of this large difference in peroxide-scavenging capacity, the basal 8-oxo-dG frequency in mtDNA, assessed by carefully controlled postlabeling assay, was strikingly similar in both cell lines. In contrast, in response to menadione-mediated oxidative stress, induction of 8-oxo-dG and DNA strand breaks was much lower in the GPx1-proficient mitochondria (e.g., +14% 8-oxo-dG versus +54% in Hygro-3 after 1-h exposure to 25 microM menadione, P < 0.05). Our data indicate that the mitochondrial glutathione/GPx1 system protected mtDNA against damage induced by oxidative stress, but did not prevent basal oxidative damage to mtDNA, which, surprisingly, appeared independent of GPx1 status in the T47D model.
Comparative genetic analyses of historical and contemporary collections highlight contrasting demographic histories for the bumble bees Bombus pensylvanicus and B. impatiens in Illinois

Direct comparison of genetic patterns between museum specimens and contemporary collections can be a powerful approach for detecting recent demographic changes. Using microsatellite markers, we examined historical and contemporary genetic variation from an apparently declining bumble bee species, Bombus pensylvanicus, and from a stable species, Bombus impatiens, in central Illinois. For each species, we genotyped specimens from the Illinois Natural History Survey collected from three populations between 1969–1972 and from a resurvey of the same areas conducted in 2008. Population structure in B. pensylvanicus increased markedly over the last four decades (from θST = 0.001 to 0.027) while no structure was detected in B. impatiens for either time period (θST = –0.006 to –0.003). Changes in genetic diversity were not significant for either species, although small reductions were observed for B. pensylvanicus in all three populations. Coalescent simulations incorporating both contemporary and historical samples suggest that this small change is not surprising for recent population declines, as large reductions in genetic diversity were only apparent under the most severe bottleneck scenarios. These results demonstrate how comparisons of genetic patterns between temporal periods and species can help elucidate potential threats to population health and suggest several strategies that might be useful in the conservation of B. pensylvanicus in the Midwestern USA.
Comparison of methylene blue-directed biopsies and conventional biopsies in the detection of intestinal metaplasia and dysplasia in Barrett's esophagus: a preliminary study.

BACKGROUND The diagnostic advantage of methylene blue (MB) chromoendoscopy in Barrett's esophagus is unclear. METHODS Patients with columnar-lined esophagus (CLE) were enrolled into a prospective, randomized crossover trial of MB-directed biopsy versus conventional biopsy. RESULTS Forty-seven patients (19 long-segment CLE; 28 short-segment CLE) were enrolled and underwent MB-directed biopsy. Sensitivity and specificity of MB for specialized intestinal metaplasia were 53% and 51%, respectively. Sensitivity and specificity of MB for dysplasia were 51% and 48%, respectively. Thirty-five patients (15 long-segment CLE; 20 short-segment CLE) completed the crossover trial. Relative frequencies for specialized intestinal metaplasia were 73% and 71% from MB-directed and conventional biopsy specimens, respectively (p = 0.73). Relative frequencies for dysplasia were 20% and 18% from MB-directed and conventional biopsy specimens, respectively (p = 0.65). In patients with long-segment CLE, dysplasia was diagnosed in 10 patients with MB and 7 patients with conventional biopsy methods (p = 0.25). The number of biopsy specimens per EGD was greater with MB, which may have influenced the diagnosis. Histologically, the grade of dysplasia was indefinite/low in nearly all of the dysplastic specimens. CONCLUSIONS Results of MB-directed biopsy were similar to conventional biopsy in detecting specialized intestinal metaplasia and indefinite/low-grade dysplasia. MB was not useful in short-segment Barrett's esophagus.
Preconditioning Depolarizing Ramp Currents Enhance the Effect of Sodium Channel Blockers in Primary Sensory Afferents

The conformational state of voltage‐gated sodium channels is an important determinant for the efficacy of both local anesthesia and electrical neuromodulation techniques. This study investigated the role of subthreshold preconditioning ramp currents on axonal nerve excitability parameters in the presence of sodium channel blockers in myelinated A and unmyelinated C fibers.
Contradictory formalisations in a management control system

The formalisations that exist in an organisation are thought to have a substantial influence on how employees interpret the organisation’s Management Control System (MCS) (Malmi & Brown, 2008). Previously, researchers claimed that an increase in formalisation would have a negative attitudinal effect on employees, while a decrease induces an autonomous and positive view of the MCS (Burns & Stalker, 1969). Adler & Borys (1996) broke with this notion and argued that it is not the degree of formalisation that determines employee interpretation, but rather the distinctive features of the way rules and procedures are designed and implemented. The purpose of this study is to explore how the introduction of two contradictory formalisations influences the users’ interpretation of the MCS in an organisation. This thesis conducts a case study of Statoil who have recently introduced two contradictory degrees of formalisations to their MCS. One is a decrease where the aim has been to give employees more freedom to decide what rules and regulations should be defining for them. The other represents an increase through the introduction of a detailed procedure for risk management. By applying a qualitative research methodology, we study how employees have interpreted corporate’s intentions behind the two formalisations. Further, we compare how this has influenced their experience of the MCS in the different cases. Overall, our conclusions support the argument made by Adler & Borys (1996) through revealing that how the increased and decreased formalisations in Statoil have been interpreted has been a consequence of their inherent features. We find that corporate have designed and implemented enabling formalisations that have had a positive attitudinal influence on the users. Further, our study suggests that generating an understanding of the underlying rationales behind the formalisations is of particular importance in this process. Finally, we also find that the contradictory degrees of formalisation have induced different interpretations of support roles in the MCS. Where they are regarded as an interference to decision-making latitude in the case of decreased formalisations, support roles are viewed as a positive feature in the case of the opposite.
A Capon's time-octave representation application in room acoustics

In time-frequency analysis, Capon's estimator has proven its efficiency in precise applications. In a context where a time-octave representation is also necessary, the authors propose a new method combining both Capon's estimator and a time-octave representation. The main objective is to obtain legibility in the time frequency plane using a variable frequency resolution with a fixed time resolution. This fixed time resolution is possible owing to the good resolution properties of Capon's estimator compared to the Fourier transform. This choice leads to a particular repartition of basic cells in the time-frequency plane that seems more adapted to a physical interpretation in the application presented. Nevertheless, a parallel with the wavelet transform is displayed: the constructed wavelet is adapted to the signal at each octave or at each fraction of octave. The proposed method is presented both in continuous and discrete formulations. Its structure is studied and a simplification is proposed when precise hypotheses are verified. Simulations and comparisons with classical representations (spectrogram, scalogram) are discussed. The contribution of each method, essentially in the duality of time-frequency and time-scale, are shown up in relation to the analyzed signal. Lastly, the proposed method and classical ones are applied on rear signals issued from room acoustics where the aim is the time-frequency characterization of concert halls from impulse responses. >
Reg NMS and Minimum-Tick Distort the Market in Opposing Directions: Theory and Market Experimental Evidence

We investigate the SEC Tick Size Pilot which mandated an increase in minimum tick from 1 to 5 cents for small stocks. We predict and show that an increase in the minimum tick promotes venues operating inverted fee structures while Reg NMS promotes venues operating maker-taker fee structures. This is because the Reg NMS directs orders to the venue with the lowest displayed quotes – maker-taker venues with the highest make rebate. By contrast, the minimum tick enforces uniformity in displayed quotes and thus directs orders to the inverted venue with the highest market order rebate.
Optical Imaging of Epileptiform Activity in Human Neocortex

Summary: The surgical outcomes of patients suffering from neocortical epilepsy are not as successful as the surgical outcomes from resections of epilepsy patients with mesial temporal sclerosis. The main difficulty in the treatment of neocortical epilepsy is that current technology has limited accuracy in mapping neocortical epileptogenic tissue. It is known that the optical spectroscopic properties of brain tissue are correlated with changes in neuronal activity. The method of mapping these activity‐evoked optical changes is known as imaging of intrinsic optical signals (IIOS). Activity‐evoked optical changes measured in neocortex are generated by changes in cerebral hemodynamics (i.e., changes in blood oxygenation and blood volume). Our experimental approach was to acquire high‐resolution IIOS maps of epileptiform activity in patients undergoing surgery for medically intractable neocortical epilepsy. Both spontaneous and stimulation‐evoked epileptiform activity was monitored. Imaging of intrinsic optical signals was able to localize neocortical epileptic foci precisely by using changes in blood volume in contrast to changes in blood oxygenation. IIOS has the potential to translate from a purely research tool to a new intraoperative approach for the surgical treatment of neocortical epilepsy.
The mediating effect of dividend payment linking corporate governance and earnings quality: Empirical evidence from Thai listed companies

This research studied the mediating effects of dividend payment linking corporate governance and earnings quality. Specifically, this study has the following four main objectives as follows: (1) to investigate the effects of corporate governance on earnings quality, (2) to explore the effects of corporate governance on dividend payment, (3) to determine the effect of dividend payment on earnings quality, and (4) to examine the effects of corporate governance on earnings quality through dividend payment. Corporate governance was measured by board structure including board size, CEO duality, and audit committee meeting; ownership structure; and executive compensation whereas earnings quality was quantified by Sloan (1996). The samples consisted of listed companies on the Stock Exchange of Thailand (SET) in the year 2015. All samples were from industrial groups except companies in financial industry, companies under rehabilitation, and companies with incomplete financial data. The secondary data obtained from 267 companies were analyzed by Structural Equation Modeling (SEM) to investigate the relationships within the full model using a three-stage analysis process with the statistical significant level of 0.05. The findings revealed that the board size, frequency of audit committee meeting, institutional ownership, executive compensation, and dividend payment had affected positively on earnings quality. Institutional ownership had a moderate negative effect on dividend payment while executive compensation had a highly positive effect on dividend payment. The study also found that the relationship between institutional ownership and earnings quality was partial mediate by dividend payment. The implication of these findings is that corporate governance does influence earnings quality, suggesting that firms with good corporate governance might have good earnings quality.
Mechanical unloading reduces microtubule actin crosslinking factor 1 expression to inhibit β‐catenin signaling and osteoblast proliferation

Mechanical unloading was considered a major threat to bone homeostasis, and has been shown to decrease osteoblast proliferation although the underlying mechanism is unclear. Microtubule actin crosslinking factor 1 (MACF1) is a cytoskeletal protein that regulates cellular processes and Wnt/β‐catenin pathway, an essential signaling pathway for osteoblasts. However, the relationship between MACF1 expression and mechanical unloading, and the function and the associated mechanisms of MACF1 in regulating osteoblast proliferation are unclear. This study investigated effects of mechanical unloading on MACF1 expression levels in cultured MC3T3‐E1 osteoblastic cells and in femurs of mice with hind limb unloading; and it also examined the role and potential action mechanisms of MACF1 in osteoblast proliferation in MACF1‐knockdown, overexpressed or control MC3T3‐E1 cells treated with or without the mechanical unloading condition. Results showed that the mechanical unloading condition inhibited osteoblast proliferation and MACF1 expression in MC3T3‐E1 osteoblastic cells and mouse femurs. MACF1 knockdown decreased osteoblast proliferation, while MACF1 overexpression increased it. The inhibitory effect of mechanical unloading on osteoblast proliferation also changed with MACF1 expression levels. Furthermore, MACF1 was found to enhance β‐catenin expression and activity, and mechanical unloading decreased β‐catenin expression through MACF1. Moreover, β‐catenin was found an important regulator of osteoblast proliferation, as its preservation by treatment with its agonist lithium attenuated the inhibitory effects of MACF1‐knockdown or mechanical unloading on osteoblast proliferation. Taken together, mechanical unloading decreases MACF1 expression, and MACF1 up‐regulates osteoblast proliferation through enhancing β‐catenin signaling. This study has thus provided a mechanism for mechanical unloading‐induced inhibited osteoblast proliferation.
Are market reactions to M&As biased by over-extrapolation of salient news?*

We study earnings surprises involving firms in a takeover target’s 1-digit SIC released hours before the M&A public announcement. We find that these surprises correlate with the acquirers’ M&A announcement return, but not with the returns to 4-digit SIC matched bidder and target peer firms. A week after the M&A announcement, acquirers exhibit a stock price reversal and their response to the earnings surprises disappears. We cannot reconcile these findings with rational Bayesian updating, information transmission, or strategic timing theories. The evidence that salient events affect investors’ M&A valuations, supports behavioral theories predicting asset pricing distortions due to cognitive biases. JEL classification: D03; G02; G14; G34; M41
HOMEWORK EFFORT AND STUDENTS ’ CONSCIENTIOUSNESS 1 Is Doing Your Homework Associated with Becoming More Conscientious ? Accepted version for publication in Journal of Research in Personality

Research has shown that sustained homework effort enhances academic performance and that students’ conscientiousness is a powerful predictor of students’ homework effort. But does homework—as homework proponents claim—in turn also influence the development of conscientiousness over time? In the present study, we examined whether students’ homework effort in two subjects (i.e., mathematics and language) was associated with inter-individual differences in students’ development of conscientiousness in the early years of adolescence. Bivariate change models with a total of N = 2,760 students revealed that homework effort and conscientiousness were systematically related over time (Grade 5 to Grade 8). Most importantly, students who invested more effort in their homework showed more positive development in conscientiousness.
Private Equity Investor Sentiment Around the World

I propose a new investor sentiment measurement for the private equity market based on over 12,000 private equity deals from 68 countries over 1992 to 2012. The data indicate that institutional environments and firm-specific characteristics are both strong determinants of the private equity investor sentiment. This investor sentiment will be relatively higher for smaller entrepreneurial firms in countries with better legal environments and with cultures characterized by higher levels of risk-taking. Such behaviors are robust when accounting for the prior investor sentiment. I also document the differences of this investor sentiment across different markets and investor types as well as the impacts from the recent financial crisis on it. In addition, I find that this investor sentiment can help identify and predict the investee firm-level profitability and earnings potential both in the short and long time horizons. It also can reflect the market timing abilities of PE investors when executing their divestment strategies successfully by using initial public offerings or acquisitions.
Hiring Your Friends: Evidence from the Market for Financial Economists

The authors study connections in academic hiring in a sample of finance doctoral graduates. Departments hire PhD graduates with school connections to other recently hired faculty at a significantly greater rate than models predict. Similarly, schools exhibit an elevated propensity to hire individuals with names that indicate a similar ethnic background to incumbent department members. School-connected hires tend to publish at significantly elevated rates, a finding that is robust to a large number of model modifications and is stronger in more research-intensive departments. The evidence on school connections appears highly consistent with an employer information benefit from hiring based on school connections. Ethnic-connected hires tend to publish at lower-than-predicted rates when controlling for hiring-school characteristics, but this finding is not robust to the inclusion of hiring-school fixed effects. This evidence suggests that the possible information benefits of school-connected hiring do not immediately extend to other types of connections.