Miracle-dz/UniFAR-FTUs huggingface dataset:
ANALISIS PENGARUH TINGKAT HUTANG, UKURAN PERUSAHAAN, INFORMASI ASIMETRI, SELISIH KEUNTUNGAN NILAI WAJAR, DAN KEPEMILIKAN SAHAM TERHADAP PEMILIHAN METODE NILAI WAJAR PADA PROPERTI INVESTASI

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat hutang, ukuran perusahaan, informasi asimetri, selisih keuntungan nilai wajar, dan kepemilikan saham terhadap pemilihan metode nilai wajar pada properti investasi. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kuantitatif dengan melakukan studi empiris pada perusahaan non-keuangan yang memiliki dan melaporkan properti investasi dengan menggunakan metode purposive sampling menghasilkan 87 sampel perusahaan yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Penelitian ini menggunakan metode regresi logistik. Hasil penelitian menunjukan bahwa variabel ukuran perusahaan berpengaruh terhadap pemilihan metode nilai wajar untuk properti investasi. Sedangkan variabel tingkat utang, informasi asimetri, selisih keuntungan revaluasi nilai wajar, dan kepemilikan saham tidak berpengaruh terhadap pemilihan metode nilai wajar untuk properti investasi. Hal tersebut diduga karena perusahaan lebih memilih untuk menggunakan metode akuntansi yang konservatif, dan untuk menghindari biaya – biaya tambahan pada saat merubah metode. Selain itu, diduga karena perusahaan ingin menghindari regulasi perpajakan yang mengatur mengenai penilaian ulang aset tetap. Kata Kunci: Properti Investasi, Metode Nilai Wajar, Tingkat Utang, Ukuran Perusahaan, Informasi Asimetri, Selisih Keuntungan Revaluasi Nilai Wajar, dan Kepemilikan Saham. This study aims to analyze the effect of leverage, firm size, asymmetry information, difference between the fair value revaluation gains, and share ownership against the selection of fair value method on investment property. In this study the analyze data used is quantitative approach by using the empirical study in the non-financial company which has and report investment properties by using purposive sampling results 87 samples from different companies which are registered in Indonesia Stock Exchange 2011-2013. This study is using logistic regression method. The results showed that the variable company size affects the selection of fair value method for investment properties. However, the variable leverage, information asymmetry, difference between the fair value revaluation gains, and share ownership has no effect for company to choose fair value method for investment properties. It is presumed because company prefers the more conservative accounting method and to avoid unexpected expenses when it changes the recording method used. Also, it is presumed because company wants to avoid tax regulation that set about revaluation for non-current assets. Key Words: Fair Value Method, Leverage, Company Size, Information Asymmetry, Difference Between The Fair Value Revaluation Gains, and Share Ownership
Credit Risk and Risk Neutral Default Probabilities: Information About Migrations and Defaults - eScholarship

Default probabilities are important to the credit markets. Changes in default probabilities may forecast credit rating migrations to other rating levels or to default. Such rating changes can affect the firm’s cost of capital, credit spreads, bond returns, and the prices and hedge ratios of credit derivatives. While rating agencies such as Moodys and Standard & Poors compute historical default frequencies, option models can also be used to calculate forward looking or expected default frequencies. In this paper, we compute risk neutral probabilities or default (RNPD) using the diffusion models of Merton (1974) and Geske (1977). It is shown that the Geske model produces a term structure of RNPD’s, and the shape of this term structure may forecast impending credit events. Next, it is shown that these RNPD’s serve as bounds to estimates of actual default probabilities. Furthermore, the RNPD’s exhibit the same comparative statics as the estimates of actual default probabilities. Also, the risk neutral default probabilities may be more accurately estimated than actual default probabilities because they do not require an estimate of the firm’s drift. Given these similarities and advantages of RNPD’s, their estimates may possess significant information about credit events. To confirm this an event study of the relation between RNPD and rating migrations is conducted. We first show that these RNPD’s from both the Merton and Geske models do possess significant and very early information about credit rating migrations.While the sample of firms that actually default during this time period is small, changes in the shape of the term structure of default probabilities appears to detect impending migrations to default. This is shown to be consistent with an inverted term structure of default probabilities, where prior to an impending default, the short term default probability is higher than the forward default probability. Finally, since rating migrations to either lower ratings or to default can be detected months in advance these credit events may not be a surprise.
Evidence that the Na+-K+ leak/pump ratio contributes to the difference in endurance between fast- and slow-twitch muscles.

AIM Muscles containing predominantly fast-twitch (type II) fibres [ext. dig. longus (EDL)] show considerably lower contractile endurance than muscles containing mainly slow-twitch (type I) fibres (soleus). To assess whether differences in Na+-K+ fluxes and excitability might contribute to this phenomenon, we compared excitation-induced Na+-K+ leaks, Na+ channels, Na+-K+ pump capacity, force and compound action potentials (M-waves) in rat EDL and soleus muscles. METHODS Isolated muscles were mounted for isometric contractions in Krebs-Ringer bicarbonate buffer and exposed to direct or indirect continuous or intermittent electrical stimulation. The time-course of force decline and concomitant changes in Na+-K+ exchange and M-waves were recorded. RESULTS During continuous stimulation at 60-120 Hz, EDL showed around fivefold faster rate of force decline than soleus. This was associated with a faster loss of excitability as estimated from the area and amplitude of the M-waves. The net uptake of Na+ and the release of K+ per action potential were respectively 6.5- and 6.6-fold larger in EDL than in soleus, which may in part be due to the larger content of Na+ channels in EDL. During intermittent stimulation with 1 s 60 Hz pulse trains, EDL showed eightfold faster rate of force decline than soleus. CONCLUSION The considerably lower contractile endurance of fast-twitch compared with slow-twitch muscles reflects differences in the rate of excitation-induced loss of excitability. This is attributed to the much larger excitation-induced Na+ influx and K+ efflux, leading to a faster rise in [K+]o in fast-twitch muscles. This may only be partly compensated by the concomitant activation of the Na+-K+ pumps, in particular in fibres showing large passive Na+-K+ leaks or reduced content of Na+-K+ pumps. Thus, endurance depends on the leak/pump ratio for Na+ and K+.
A Study on Impact of School-Based Health and Nutrition Education in Control of Nutritional Anemia Among Primary School Children in Rural West Bengal

Indian Journal of Community Medicine/Vol 37/Issue 4/October 2012 Nutritional anemia is one of the major public health problems in India affecting almost 90% poor children, adolescent girls and women. (1) There is convincing evidence that iron deficiency and anemia causes impaired growth, developmental delay, decreased physical activity, behavioral abnormalities, and impairs cognitive function and school performance. (1-6) Childhood, an important phase of life for acquisition of different empowering knowledge and skills through socialization, can badly be affected by compromised iron status of body which can be addressed by reaching them through the existing settings such as schools and health facilities for integrating nutrition education and actual services to reduce anemia. (2) Primary school can be the most important strategic place to foster healthy life styles and valuable second front in war against ill health and malnutrition (Gopalan, 1974). The School Health Committee (1965) also appreciated this. Unfortunately, health education in rural primary schools is either limited to some routine touching of the syllabus or nonexistent. (7) There is dearth of information about the impact of school-based healthnutrition education on nutritional anemia among primary school children. The present study was contemplated to estimate clinically, the magnitude of anemia among the primary school children and to assess the impact, if any, of intervention with health-nutrition education.
Education and Health among U.S. Working-Age Adults: A Detailed Portrait across the Full Educational Attainment Spectrum

This article presents detailed estimates of relative and absolute health inequalities among U.S. working-age adults by educational attainment, including six postsecondary schooling levels. We also estimate the impact of several sets of mediating variables on the education-health gradient. Data from the 1997–2009 National Health Interview Survey (N = 178,103) show remarkable health differentials. For example, high school graduates have 3.5 times the odds of reporting “worse” health than do adults with professional or doctoral degrees. The probability of fair or poor health in mid-adulthood is less than 5 percent for adults with the highest levels of education but over 20 percent for adults without a high school diploma. The probability of reporting excellent health in the mid-forties is below 25 percent among high school graduates but over 50 percent for those adults who have professional degrees. These health differences characterize all the demographic subgroups examined in this study. Our results show that economic indicators and health behaviors explain about 40 percent of the education-health relationship. In the United States, adults with the highest educational degrees enjoy a wide array of benefits, including much more favorable self-rated health, compared to their less-educated counterparts.
Monoclonal antibodies that recognize a specific surface antigen of Treponema denticola

Spirochetes have been implicated as potential etiologic agents of periodontitis in humans. Murine monoclonal antibodies (MAbs) specific for a serogroup of Treponema denticola, an oral spirochete, were developed and characterized in this study. Antibodies secreted by clone IAA11 were judged to be the most useful, since they were able to detect 8 of 15 T. denticola strains. This MAb consisted of an immunoglobulin G3 heavy chain and a kappa light chain. MAb IAA11 was found to react with an epitope target located on the outer sheath of the cell wall. This MAb should be of diagnostic and scientific value in the study of T. denticola populations in human periodontitis.
Populations of the three major backbone conformations in 19 amino acid dipeptides

The amide III region of the peptide infrared and Raman spectra has been used to determine the relative populations of the three major backbone conformations (PII, β, and αR) in 19 amino acid dipeptides. The results provide a benchmark for force field or other methods of predicting backbone conformations in flexible peptides. There are three resolvable backbone bands in the amide III region. The major population is either PII or β for all dipeptides except Gly, whereas the αR population is measurable but always minor (≤ 10%) for 18 dipeptides. (The Gly φ,ψ map is complex and so is the interpretation of the amide III bands of Gly.) There are substantial differences in the relative β and PII populations among the 19 dipeptides. The band frequencies have been assigned as PII, 1,317–1,306 cm-1; αR, 1,304–1,294 cm-1; and β, 1,294–1,270 cm-1. The three bands were measured by both attenuated total reflection spectroscopy and by Raman spectroscopy. Consistent results, both for band frequency and relative population, were obtained by both spectroscopic methods. The β and PII bands were assigned from the dependence of the 3J(HN,Hα) coupling constant (known for all 19 dipeptides) on the relative β population. The PII band assignment agrees with one made earlier from Raman optical activity data. The temperature dependences of the relative β and PII populations fit the standard model with Boltzmann-weighted energies for alanine and leucine between 30 and 60 °C.
Virus and Mycoplasma pneumoniae prevalence in a selected pediatric population with acute asthma exacerbation

Abstract Objective: To determine the prevalence of viral and atypical bacteria Mycoplasma pneumoniae infection in children experiencing asthma exacerbation and compare positive and negative subjects with regard to exacerbation severity, need for hospitalization, and treatment. Methods: One hundred sixty-nine asthmatic children aged 2–15 years old who were admitted to emergency rooms in Bogota, Colombia for acute asthma exacerbation were interviewed. Nasopharyngeal aspirates were taken for DNA and RNA extraction. M. pneumoniae and virus were detected by PCR using specific primers. Results: The prevalence of M. pneumoniae and viral infection in the study population was 12.4% and 83.7%, respectively. All subjects positive for M. pneumoniae were also positive for viral infection. Rhinovirus was the most frequently detected viral agent. No significant differences in severity of asthma exacerbations or in need for hospitalization between the virus or M. pneumoniae positive and negative groups were observed. A significantly lower percentage of M. pneumoniae positive subjects had used inhaled steroids over the six months prior to asthma exacerbation compared to M. pneumoniae negative subjects (38.1% vs. 68.2%), suggesting that inhaled corticosteroids may have a protective effect against M. pneumoniae infections. Conclusions: The M. pneumoniae and virus prevalence found in this study were similar to those described in the literature. The 100% co-infection rate observed suggests that viral infection can predispose patients to M. pneumoniae infection, and that this interaction may trigger asthmatic exacerbation. Further studies should be done to confirm the protective effect of inhaled corticosteroids on M. pneumoniae infection in patients with asthma exacerbations.
Determinants of Financial Satisfaction

xiii CHAPTER 1 RESEARCH OVERVIEW. 1 1.0 Introduction . 1 2 1.1 Problem Statement . 2 5 1.2 Objectives . 5 1.2.1 Main Objective . 5 1.2.2 Specific Objectives . 6 1.3 Research Questions . 6 1.4 Significance of the Study . 6 7 1.5 Conclusion . 7 CHAPTER 2 LITERATURE REVIEW . 8 vii 2.0 Introduction . 8 2.1 Review of the Literature . 8 2.1.1 Dependent Variable – Financial Satisfaction . 8 12 2.1.2 Independent Variable – Household Income Level . 13 15 2.1.3 Independent Variable – Age . 15 16 2.1.4 Independent Variable – Savings . 16 21 2.1.5 Independent Variable – Employment Status . 21 23 2.2 Review of Methodology . 24 28 2.3 Theoretical Expectation . 29 2.3.1 Household Income Level . 29 2.3.2 Age. 29 2.3.3 Savings. 30 2.3.4 Employment Status . 30 2.4 Conclusion . 31 CHAPTER 3 METHODOLOGY. 32 3.0 Sources of Data . 32 33 3.1 Data Description . 33 36 3.2 Introduction of Binary Response Regression Models . 37 3.2.1 Linear Probability Model (LPM) . 37 39 3.2.2 Logistic Model and Probit Model . 39 41 3.2.3 Comparison of Binary Response Regression Model . 41 43 3.3 Model Specification . 44 45 3.4 Individual Significant Test . 45 3.4. 1 Household Income Level . 45
Application of Forensic Tools to Detect Fraud: The Case of Toshiba

The primary goal of this study is to detect fraud in the financial statements of Toshiba Corporation using the Beneish Model, the Altman Z-Score and Benford’s Law. For eight years, Toshiba’s financial statement included unchecked fraud, raising the question of auditor competency. In addition to the auditors, other Toshiba stakeholders could have detected the fraud with the help of forensic accounting fraud-detection tools. This case study tests the efficacy of three selected forensic tools to detect Toshiba’s fraudulent financial statements (FFS). The results show that the Beneish Model was not to able to detect the fraud, but the Altman Z-Score and Benford’s Law clearly indicated that the company’s financial statements contained misstatements. Although the Beneish Model is very popular for predicting FFS, the results of the present study do not indicate its efficacy. In addition, the present study’s investigation of forensic tools highlights the importance of selecting the best tool(s) to detect financial misstatements. The study’s discussion of and suggestions regarding the efficacy and applicability of the tested tools provides useful direction to investors, financial auditors and forensic auditors when making policy decisions.
Studies on ready- to- eat Soybean Fortified Snack Food-Sorghum Sattu

Sattu' is a roasted flour mixture of cereal and pulse combination and used as 'ready -to-eat' snack food in most parts of India. Owing to its high nutritional balance, long shelf life and excellent taste, sattu is also a popular supplement food especially in rural India. Efforts were made in present study to fortify soybean and sorghum with Bengal gram (Chickpea) in various proportions to prepare nutritious and ready- to- eat snack. The selected grains were moisture conditioned to 30% level, roasted and powdered and then blended in different proportions so that an acceptable final product with maximum nutritional benefit and adequate shelf life was developed. Soybeans were blended in the range of 10 to 40% while sorghum was incorporated from 10 to 35% and the proportion of Bengal gram varied in the range of 40 to 70%. The products developed were analyzed for their proximate composition, shelf life and sensory evaluation. Results indicated that protein content of the developed products increased from 20 to 70% when compared to the conventional sorghum:Bengal gram sattu, while fat content increased by 21 to 121% depending upon the level of soybean fortification. Results of sensory evaluation showed that soy- sorghum-sattu fortified up to a level of 30% soybean well accepted. The Shelf life studies indicated that soy-sattu could safely be stored in metallic containers up to 60 days during summer and rainy seasons. The economic analysis revealed that production of soy-sorghum fortified sattu could
A single low dose of cadmium exposure induces benign prostate hyperplasia like condition in rat: A novel benign prostate hyperplasia rodent model

Abnormal prostate growth is the most prevalent pathological sign in aged human males, as reflected by high incidence of benign prostate hyperplasia (BPH) and prostate cancer. In spite of the high prevalence, the etiology and pathophysiology of BPH is unclear due to the lack of any established rodent model for study. It has been demonstrated that the cadmium (Cd) mimics the activity of androgen or estrogen by interacting with the steroid hormone receptors in the prostate and elicits BPH, but the specific receptor which binds to Cd is still unknown. Our lab studies with BPH patients highlighted a strong co-relation between smokings with increased Cd content. Changes in the maximum urinary flow rate (Qmax) and prostatic acid phosphatase (PAP) level further supports that Cd can induce BPH like condition. Therefore, the present study was aimed to induce BPH like condition in rats by Cd administration. The dose of cadmium was standardized in an age- and time-dependent manner, which was further examined by prostate weight, histology, and PAP levels that elucidated the pathogenesis of BPH. Further to understand the molecular basis, steroid hormone receptor antagonist experiment was performed. Gene expression and immunohistochemistry data suggest that Cd induces hyperplasia like condition by activating the androgen receptor and estrogen receptor-α and suppresses the action of estrogen receptor-β. The experimental model used here is a cost effective, less time consuming and potentially valuable tool for investigating the respective functions of epithelial and stromal hormone receptors. The applicability of this model would be helpful in understanding the pathogenesis of BPH and its progression.
Macro‐anatomical and morphometric studies of the hindlimb of grasscutter (Thryonomys swinderianus, Temminck‐1827)

The hindlimb of the grasscutter (Thryonomys swinderianus, Temminck‐1827) was studied using 12 adult (≥6 months) rats of either sex with the mean weights of 1.42 ± 0.20 kg and 0.82 ± 0.13 kg for buck (n = 6) and doe (n = 6), respectively (p < .05). Characteristics of the bones were studied by gross observation after their preparation. Measurements of different segments of the hindlimb were also taken, giving a total average length of 31.80 cm. Correlation coefficients between length of bone and weight of rats were positive (p < .05) in bucks for all bone segments, except the pes (p > .05), whereas those in does were all non‐significant (p > .05), with significant sexual dimorphism in the relationships. The average total number of bones in the hindlimb was 92, with no apparent sexual dimorphism. The bones of the hindlimb revealed important differences and similarities in morphology with those of other rodents. The Os coxae presented a relatively large obturator foramen, formed by the ramus of the ischium and shaft of the pubis. The femur had a body and two extremities with a prominent head, well‐defined neck and trochanter. The fibula, a slender bone with triangular‐shaped proximal extremity, ran down the length of tibia with proximal attachment (via cartilage) and distal fusion, leaving an extensive interosseus space. The pes revealed eight tarsals and four metatarsals; each of the metatarsals showed three phalanges.
Dynamics and determinants of rural-urban migration in Southern Ethiopia

This study examined the central characteristics of migrants and determinants of rural-urban migration in Southern Ethiopia based on snow ball sampling and a survey of 665 sample migrants using descriptive and econometric analysis. The results of this study showed that 76.2% of the migrants left their home at age ranges between 15 and 25 years. Similarly, it was found that 48% of the migrants were attending junior education level, while 28 and 13% of the migrants were attending secondary and primary education levels, respectively. Moreover, 80% of migrants in the study area were not married as at the time of their migration. In addition, the study found that the main reasons for rural-urban migration in the study areas were better jobs opportunities in the urban areas (44%), rural poverty (26%), search for further education (10%), starting new business (8%), to be free from restrictive culture (8%) and better urban services (4%). The regression analysis of the Probit model indicated that age, years of schooling, relatives at receiving areas, monthly income at sending areas and family size significantly affect rural-urban migration. Policies aimed at reducing rural-urban migration should focus on creating viable farm and non-farm activities for rural unbanked youth. Key words: Rural-urban migration, push and pull factors, probit model, Ethiopia.