Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Information Technology on the Quality of Accounting Information

This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology some of the questions of the impact of information technology was standardized questionnaires and the questions were designed according to existing components. After the distribution and collection of questionnaires, data analysis and hypothesis testing using structural equation modeling Smart PLS2 and software measurement model and the structure was conducted in two parts. In the first part of the questionnaire technical characteristics including reliability, validity, convergent and divergent validity for PLS has been checked and in the second part, application no significant coefficients were used to examine the research hypotheses. The results showed that IT and its dimensions (timeliness, relevance, accuracy, adequacy, and the actual transfer rate) affect the quality of accounting information of listed companies in Tehran Stock Exchange influence.
Visual Acuity at Presentation in the Second Eye versus First Eye in Patients with Exudative Age-Related Macular Degeneration

Purpose To assess the difference in best-corrected visual acuity (BCVA) at presentation between the first and second eye in patients with bilateral neovascular age-related macular degeneration (AMD). Methods We reviewed the charts of all patients who had a clinical examination for neovascular AMD at the University Eye Clinic of Creteil in January 2013. We retrospectively analyzed demographic and clinical data for 264 patients. Results In the fellow eye, choroidal neovascularization (CNV) developed in 75/264 patients (28.4%) with a time interval between the 2 events of 30.3 months (range 6-145). Data were available on 65 patients: 14/65 (21.5%) were asymptomatic, 24/65 (36.9%) had BCVA >20/40, whereas at the time of CNV diagnosis in the first eye, no patient was asymptomatic (p<0.0001), and 11/65 (16.9%) eyes had BCVA >20/40 (p<0.0001). The mean BCVA of the first affected eye was 0.68 (±0.41) logarithm of minimum angle of resolution (logMAR) and the mean BCVA for the second eye was 0.36 (±0.29) logMAR (p<0.0001). Conclusions The BCVA at the time of diagnosis of CNV was higher in the second eye than in the first affected eye. This was possibly due to several factors including systematic bilateral examination in follow-up of unilateral exudative AMD that allowed detection of 20% of cases.
Physiological and molecular responses in brain of juvenile common carp (Cyprinus carpio) following exposure to tributyltin

Tributyltin (TBT), as antifouling paints, is widely present in aquatic environment, but little is known regarding the toxicity of TBT on fish brain. In this study, the effects of exposure to TBT on the antioxidant defense system, Na+‐K+‐ATPase activity, neurological enzymes activity and Hsp 70 protein level in brain of juvenile common carp (Cyprinus carpio) were studied. Fish were exposed to sublethal concentrations of TBT (5, 10 and 20 μg/L) for 7 days. Based on the results, with increasing concentrations of TBT, oxidative stress was apparent as reflected by the significant higher levels of oxidative indices, as well as the significant inhibition of all antioxidant enzymes activities. Besides, the activities of Acetylcholinesterase (AChE), Monoamine oxidases (MAO) and Na+‐K+‐ATPase were significantly inhibited after exposure to TBT with higher concentrations. In addition, the levels of Hsp 70 protein were evaluated under TBT stress with dose‐depended manner. These results suggest that selected physiological responses in fish brain could be used as potential biomarkers for monitoring residual organotin compounds present in aquatic environment. © 2015 Wiley Periodicals, Inc. Environ Toxicol 31: 278–284, 2016.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

The purpose of this study is to determine the influence of intellectual capital on financial performance at State-Owned Enterprises in the Indonesia Stock Exchange. In this study, financial performance is measured using return on asset, asset turnover, and growth revenue. The research method used in this research is descriptive analysis method by using simple linier regression analysis and data analysis technique using quantitative method. Population in this research is company State Owned Company that exist in Indonesia Stock Exchange period 2012-2015. Sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 12 companies that meet the required sample criteria with the observation period for 4 years. The results of this study indicate that: (1) variable intellectual capital affect the financial performance proxied by return on assets. (2) intellectual captal variable do not affect the financial performance proxied by asset turnover. (3) intellectual capital variable does not affect the financial performance proxied by growth revenue. Further research is suggested to: (1) add other variables that may affect the company's financial performance. (2) using different research samples and increasing the time span of the study. (3) using other measurement models in detecting the company's financial performance practices
Effects of withdrawal of copper sulphate from the diet of the mature domestic fowl with special reference to production and tissue mineral content

1. Cereal-based diets containing 0, 500, 1000 or 2000 mg added copper/kg were offered ad lib. to laying hens for 8 weeks. All the hens were subsequently offered the control diet (no added Cu, 7.5 mg Cu/kg). 2. Hens from each treatment were killed at 0, 2, 4, 6 and 8 weeks after removal of the Cu-supplemented diets. Records were kept of body-weight, food consumption and egg production. 3. After slaughter, blood haemoglobin, packed cell volume, serum Cu and aspartate aminotransferase (AAT; EC 2.6.1.1) were assayed. The liver, kidneys, oviduct, ovary, gizzard, caeca and bile duct were weighed. 4. Mean Cu, zinc and iron concentration of liver, kidneys and caecal contents were determined. 5. The adverse effects of Cu on body-weight, food intake, egg production and liver, oviduct, ovary, gizzard and bile weights were rapidly reversed by removal of added Cu from the diets. 6. Greatly enhanced liver Cu concentration resulted from feeding the high-Cu diets but this effect was rapidly reversed on removal of added Cu from the diets. Liver Fe concentration showed a less marked but similar effect. 7. The Cu concentration of caecal contents was increased by Cu supplementation and rapidly reduced after withdrawal of the Cu-containing diets.
The Effect of Organizational Commitment and Organizational Culture on Quality of Accounting Information Mediated by Quality of Accounting Information System

Organizational commitment and organizational culture are two independent variables which are expected to have a positive impact on the quality of accounting information system. Therefore, when organizational commitment and organizational culture go well then accounting information system would be considered more quality which will further produce quality accounting information as well. The data were collected from 69 employees associated with the hospitality accounting function in Bandung that work with the computer-based information system. The research results show that organizational commitment with the affective, continuance, and normative commitment dimensions will affect the use of computer-based information systems and organizational culture is an important factor in the implementation of computer-based information systems for any use of the information technology that is not followed by a change of culture and behavior, the implementation of computer-based information systems will not be running. The results of empirical evidence of this research can be used to solve the problems that occur in accounting information system and quality of accounting information, for accounting information system produces accounting information
Listeriosis remains a cause for concern in Europe

The number of campylobacter infections in humans continues to rise across Europe, while the number of cases of salmonella is maintaining a downward trend, new data released in Brussels on 20 January show. The report on zoonoses, jointly produced by the European Food Safety Authority in Parma, Italy, and the European Centre for Disease Prevention and Control in Stockholm, provides the latest picture on the extent to which infectious diseases are transmitted from animals to humans in 31 European countries. Twenty two of the 27 European Union countries reported a rise in the number of confirmed cases …
Inferring Commuting Statistics in Greater Jakarta from Social Media Locational Information from Mobile Devices

Jakarta is the biggest city in Indonesia with a population of more than 10 million and a megacity with 1.38 million people commuting around Greater Jakarta [1]. In order for the Government of Indonesia to understand the commuting behaviors of citizens and better plan the transportation system in Greater Jakarta, the Indonesian Central Bureau of Statistics first conducted its commuting survey in 2014. In this paper, we produce commuting statistics from locational information on social media and show that the information from mobile phone apps is a promising source of data. It implies that the commuting behaviors from big data can allow the public sector more frequent statistics.
Persuasion in Earnings Calls: A Diachronic Pragmalinguistic Analysis:

This study investigates persuasive language in earnings calls. These are routine events organized by companies to report their quarterly financial results. The analysis is based on the earnings calls of 10 companies in the third quarter of 2009, when financial markets were still suffering from the global financial crisis, and the third quarter of 2013 when markets had largely recovered. Earnings call transcripts were compiled in two parallel corpora (Crisis Corpus and Recovery Corpus), thus providing a diachronic perspective. Semantic annotation software was used to extract pragmalinguistic resources of persuasion. The Crisis Corpus had a higher frequency of persuasive items, as executives often emphasized progress and future hopes. However, the types of items were largely the same across the corpora. This suggests a well-consolidated linguistic protocol within this discourse community that transcends financial performance. The findings offer insights into how earnings call participants use persuasive lan.
Non-Specialist Health Worker Interventions for the Care of Mental, Neurological, and Substance-Abuse Disorders in Low- and Middle-Income Countries

Mental, neurological, and substance misuse (MNS) disorders, such as depression, psychoses, bipolar disorders, selfharm/suicide, epilepsy, dementia, and the misuse of alcohol/illicit drugs, are among the highest sources of disability in the world. Lowand middle-income countries (LMICs) make up about 85% of the global population and account for approximately 75% of the global burden of MNS disorders. Considering the high levels of disability, morbidity, mortality, and economic costs associated with MNS, it is not surprising that the World Health Organisation (WHO) has identified MHNs as one of the key priorities for LMICs to address. However, LMICs face substantial challenges in providing services to people with MNS disorders, due to not only the availability of financial resources but also, and perhaps more importantly, the lack of appropriately skilled staff, with less than one psychiatrist and mental health nurse for every 100,000 people in more than half of all LMICs. This, coupled with poor access to mental health services outside of urban hospital settings, has driven the need to develop different approaches to care delivery that focus on local community-based mental health care. One such approach is to delegate basic mental health interventions to non-specialist health workers (NSHWs), such as doctors, nurses, and allied health professionals not specifically trained in mental health, and other professionals with health roles (OPHRs), such as teachers and community-level workers. By doing this it is hoped that not only more people with MNS disorders will have access to care, but that more specialised professionals, such as psychiatrists and mental health nurses, will be freed up to address more complex cases.
Impact of brand familiarity on brands experience dimensions for financial services brands

Purpose The purpose of this paper is to explore the impact of brand familiarity on the various dimensions of brand experience, and to identify the factor structure of brand familiarity for financial services brands. Design/methodology/approach This study used a convenience sampling technique by contacting 216 respondents, and examined the relationship between brand experience dimensions and brand familiarity. An independent sample t-test was performed to assess the differences for brand experience dimensions. Exploratory and confirmatory factor analyses were performed for both low familiarity and high familiarity service brands to highlight the differences. Findings The improvement in brand familiarity is positive for sensory, emotional, behavioral and relational brand experiences for high familiarity service brands. Exploratory factor analysis and confirmatory factor analysis found a four-factor brand experience model for low brand familiarity and a five-factor brand experience structure for high familiarity financial services brands. The study of financial services brands validates the service brand experience framework of Nysveen et al. (2013) for high familiarity brands, but not for low familiarity financial services brand. Practical implications There is a need for marketers to comprehend various dimensions of brand experience in the context of financial services brands which are experiencing increased competition with non-banks. Originality/value The study makes a contribution to the existing literature as the concept of brand familiarity and its relationship with brand experience have received scant attention in the past.
Opening the “Black Box” of Strategy: the Role of Management Accounting Systems

This paper aims to explore the relationship between management accounting systems and strategy. In particular, it is focused on the contribution that management accounting systems, and the information they provide, can give to the crafting of strategy. In doing so, it contributes to the literature on the strategizing process by showing how it can be favoured by the implementation and interactive use of management accounting tools. The analysis is carried out through an interventionist case study of a medium-sized Italian company that has recently implemented a customer profitability analysis system. Thanks to this tool, in fact, the company was involved in a deep strategic dialogue that led to the review of its commercial strategy in action. This paper contributes to the current research on strategy and management accounting systems by studying the role that the latter can play with regard to the former, rather than adopting a contingent approach. At the same time, it also has practical implications since it provides empirical evidence on the positive effects that the implementation of a new management accounting tool can have on strategy sharing and crafting.
The relationship between transformational teaching and adolescent physical activity: The mediating roles of personal and relational efficacy beliefs

The purpose of this study was to examine the extent to which transformational teaching, exhibited by secondary school physical education teachers, predicts within-class physical activity and leisure-time physical activity among adolescents. The study used a prospective observational design and involved data collected from 874 Grade 10 adolescents (Mage = 15.41, (SD) = . 61). Through use of structural equation modeling, the results revealed that adolescents’ perceptions of transformational teaching were positively related to within-class physical activity and leisure-time physical activity, and these effects were mediated by adolescents’ estimation of their teacher’s confidence in their abilities (i.e. relation-inferred self-efficacy) and self-efficacy beliefs.
Neurocognitive Deficits Distinguishing Mild Dementia with Lewy Bodies from Mild Alzheimer's Disease are Associated with Parkinsonism.

BACKGROUND The cognitive profile of mild dementia with Lewy bodies (DLB) versus mild Alzheimer's disease (AD) has not been extensively studied, and the relation of cognitive deficits to the core diagnostic criteria for DLB (fluctuations, visual hallucinations, and parkinsonism) remains poorly understood. OBJECTIVE To compare the cognitive profile in patients with mild DLB to patients with mild AD and investigate the relation between cognitive deficits distinguishing DLB from AD and the core diagnostic features in DLB. METHODS Patients with mild dementia were recruited from the southwestern part of Norway and patients diagnosed with probable AD (n = 113) or probable DLB (n = 77) were included. The DLB core diagnostic symptoms were assessed using standardized clinical measures, and standardized neurocognitive tests assessing attention, language, memory, and visuospatial functions were administered. Univariate and multivariate comparisons of cognitive tests were performed, and tests distinguishing between AD and DLB were subjected to correlational analyses with the core diagnostic symptoms. RESULTS DLB patients performed worse than AD patients on test of visuoconstruction, but not visual perception and on all tests involving attention and executive functions, except verbal fluency. The multivariate model distinguished between DLB and AD with a sensitivity of 74% and a specificity of 82%. Tests where DLB performed worse than AD were highly correlated with degree of parkinsonism, but not with cognitive fluctuations or visual hallucinations. CONCLUSIONS The cognitive profile in mild DLB can be useful in distinguishing AD from DLB. The strong relation between relative deficits in DLB and parkinsonism warrants further studies.
Drivers of the professional accountants’ satisfaction in Tunisian context

Abstract This study examines the drivers of job satisfaction of the professional accountants who work in public accounting firms. 240 professionals participated in this study. The data were collected through a questionnaire survey. The results showed that intrinsic and extrinsic factors have a positive and significant impact on job satisfaction, excepting recognition, which has a positive but no significant effect. Keywords: Drivers, Intrinsic, Extrinsic, Job satisfaction, Professional Accountants,
Restaurant Customers’ Attitude toward Sustainability and Nutritional Menu Labels

ABSTRACT This study investigates the dining behaviors of Hong Kong hotel restaurant customers, their health and environmental consciousness and lifestyles, and their attitudes toward nutritional and sustainability menu labeling. Previous diners of an independent hotel are surveyed online resulting in 1,255 usable responses. Results suggested that respondents eat frequently outside their homes, particularly during weekends. They exhibited heightened health consciousness and environmental awareness than the ratings for healthy and environment friendly lifestyles. In support of the signaling theory, restaurant menu labels are cues that allow customers to understand the nature of the products that they will order and consume. When evaluating menu labeling, customers consider multiple attributes of the menu in dining in a restaurant, and they prioritize nutritional aspects over sustainability. Significant differences were observed between the attitudes of male and female customers toward 14 nutritional and sustainability menu label descriptions, whereas age indicated no significant influence.
National Beef Quality Audit–2016: Transportation, mobility, live cattle, and carcass assessments of targeted producer-related characteristics that affect value of market cows and bulls, their carcasses, and associated by-products1

Abstract The National Beef Quality Audit–2016 marks the fourth iteration in a series assessing the quality of live beef and dairy cows and bulls and their carcass counterparts. The objective was to determine the incidence of producer-related defects, and report cattle and carcass traits associated with producer management. Conducted from March through December of 2016, trailers (n = 154), live animals (n = 5,470), hide-on carcasses (n = 5,278), and hide-off hot carcasses (n = 5,510) were surveyed in 18 commercial packing facilities throughout the United States. Cattle were allowed 2.3 m2 of trailer space on average during transit indicating some haulers are adhering to industry handling guidelines for trailer space requirements. Of the mixed gender loads arriving at processing facilities, cows and bulls were not segregated on 64.4% of the trailers surveyed. When assessed for mobility, the greatest majority of cattle surveyed were sound. Since the inception of the quality audit series, beef cows have shown substantial improvements in muscle. Today over 90.0% of dairy cows are too light muscled. The mean body condition score for beef animals was 4.7 and for dairy cows and bulls was 2.6 and 3.3, respectively. Dairy cattle were lighter muscled, yet fatter than the dairy cattle surveyed in 2007. Of cattle surveyed, most did not have horns, nor any visible live animal defects. Unbranded hides were observed on 77.3% of cattle. Carcass bruising was seen on 64.1% of cow carcasses and 42.9% of bull carcasses. However, over half of all bruises were identified to only be minor in severity. Nearly all cattle (98.4%) were free of visible injection-site lesions. Current results suggest improvements have been made in cattle and meat quality in the cow and bull sector. Furthermore, the results provide guidance for continued educational and research efforts for improving market cow and bull beef quality.
Disparities in Prices and Income across German NUTS 3 Regions

In EU countries, knowledge on spatial disparities in overall price level is extremely scarce. When interregional price disparities are large, however, nominal income measures fail to assess prosperity and the catch-up processes of regions. Despite its importance for regional policy, no official regional price statistic is available as a standard. On account of this gap, this paper deals with the econometric estimation of regional price indices for German NUTS 3 regions. Econometric price models for the consumer price index (CPI) and the housing rent index (HRI) are developed on the ground of utility maximization in a two-goods model. The estimated price indices are used to analyse price disparities in the period 1995 – 2004 across German NUTS 3 regions. Real income comparisons show that the East /West gap is likely to be substantially larger than assessed from incomplete price data in previous studies.