Miracle-dz/UniFAR-FTUs huggingface dataset:
BANKRUPTCY PREDICTION USING ALTMAN Z-SCORE MODEL: A CASE OF PUBLIC LISTED MANUFACTURING COMPANIES IN MALAYSIA

Over the years, serious attention has been to bankruptcy prediction models and the problems associated with predicting failure in corporate firms. Corporate failure prediction has become a very vital issue in finance especially given the fact that so many researchers have given so many different types of prediction model. In addition, the multiple discriminant analysis seems to be the best model that achieves a very high result of accuracy levels. In this study, 34 public listed manufacturing companies in Malaysia where used from 2010-2014. Companies were chosen from companies listed under the PN17 companies while healthy companies where matched using paired sample t-test using random stratified sampling method. Initially, the main aim or objective of this study was to examine the reliability and relationship of Altman’ Z-score model to corporate failure and to investigate if all failing companies where listed under the PN-17 on the Kuala Lumpur stock exchange (KLSE) now popularly known as Bursa Malaysia. Findings showed that not all failed companies where listed under PN17 companies in bursa Malaysia. While all but one of the companies under the PN17 companies where in the safe zone in the fifth year. The Study findings showed four out of five financial ratios where significantly related in the prediction of corporate failure under the Z-score model. Also the regression analysis showed that the model is a great fit with significance of 0.000 and accuracy levels of 86% and 99.6%.
Family conflict at the end of life: lessons learned in a model program for vulnerable older adults.

Purpose: This study examined the extent and nature of family conflict addressed by interdisciplinary team members caring for low-income older adults with advanced chronic disease in their last 6 months of life. Design and methods: The results are drawn from a larger longitudinal, multimethod case study designed to understand how end-of-life care is provided in an innovative, fully “integrated” community-based managed care program serving low-income, frail elders. Sources of data analyzed include quantitative and qualitative responses from survey data on 120 deceased elders, five focus groups with interdisciplinary team members, and two in-depth interviews with social workers. Results: Family conflict was present among 55% of the sample, and rated as somewhat to extremely important in 44% of the deaths. Team members felt that they were either very or extremely successful in addressing conflict in only 38% of the deaths. An explanatory matrix of family conflict at the end of life was developed depicting (1) the nature of end-of-life conflict, (2) family context, (3) conditions, (4) contributing factors, (4) intervening processes, and (5) consequences. Subcategories of each component of the theoretical model were identified and are illustrated by the narrative data. Implications: The “lessons learned” in this setting suggest program development and practice recommendations for addressing family conflict and improving end-of-life care for vulnerable older adults and their family members.
The Power of Equity Factor Diversification

This paper analyses the diversification properties of country equity factors across six equity factors and twenty developed markets from 1991 to 2015. The factors considered are the market excess return, size, value, momentum, low beta and quality. I find substantial diversification benefits along the country dimension as well as the factor dimension. In a portfolio setting, country diversification significantly reduces the volatility compared to single country investing for each of the six equity factors. Factor diversification works in each of the twenty markets by means of reducing the portfolio volatility.
Endorepellin-evoked Autophagy Contributes to Angiostasis *

Endorepellin, the C-terminal domain of perlecan, is an angiostatic molecule that acts as a potent inducer of autophagy via its interaction with VEGFR2. In this study, we examined the effect of endorepellin on endothelial cells using atomic force microscopy. Soluble endorepellin caused morphological and biophysical changes such as an increase in cell surface roughness and cell height. Surprisingly, these changes were not accompanied by alterations in the endothelial cell elastic modulus. We discovered that endorepellin-induced autophagic flux led to co-localization of mammalian target of rapamycin with LC3-positive autophagosomes. Endorepellin functioned upstream of AMP-activated kinase α, as compound C, an inhibitor of AMP-activated kinase α, abrogated endorepellin-mediated activation and co-localization of Beclin 1 and LC3, thereby reducing autophagic progression. Functionally, we discovered that both endorepellin and Torin 1, a canonical autophagic inducer, blunted ex vivo angiogenesis. We conclude that autophagy is a novel mechanism by which endorepellin promotes angiostasis independent of nutrient deprivation.
Low body weight as a risk factor for hip fracture in both black and white women

A lower incidence of hip fracture in black women has been reported by several studies. The most frequently proposed explanations for this phenomenon have included a genetically greater bone mass, better preservation of bone due to the fact that certain populations of black women perform more physical labor, and the impact of other unidentified environmental and/or life‐style factors. This retrospective study demonstrates that low body weight is as significant a risk factor for hip fracture in black women as it is in white women. Coupled with the known higher prevalence of obesity in the older black female population, the findings of this study suggest that differences in body weight may be a significant and possibly sufficient explanation for the lower incidence of hip fracture in black women.
Competitive Screening and Information Transmission

We consider a simple model of the competitive screening of students by schools and colleges. Students apply to schools which then perform costly screening procedures of the applicants to select those with high ability. Students who receive more than one offer may choose among those. Colleges select students and can observe the school which they attended. We show a channel through which students' preferences affect schools' screening decisions and outcomes: as schools increase the screening for high-ability students, a greater proportion of them is identified as such by multiple schools and are able to select one among them to attend. Schools' marginal gains from screening therefore depend on other schools' screenings and students' preferences. By focusing on the schools' screening choices (instead of the students' application decisions), we show how the competition for students between schools and colleges affect outcomes and students' welfare. We also show that, simply by observing which school a candidate attended, colleges can "free-ride" on the information produced by a fierce competition between schools for those students. Finally, we show that although colleges make full use of the information contained in the school a student attended, the extent to which students can improve the college that they are matched to by going to a (less desired) high-ranked school is fairly limited.
Migrating legacy user interfaces to the Internet: shifting dialogue initiative

A critical problem in many businesses today is in reengineering legacy information systems to operate on the Internet. Migrating a sequentially structured program to the Internet requires restructuring it to be event-driven to accommodate a new Web-based user interface. The Model Oriented Reengineering Process for Human-Computer Interface (MORPH) technique and toolset were developed to automatically reengineer legacy character-oriented applications to graphical user interfaces. This paper explores the restructuring issues inherent in migrating legacy applications to the Internet, and how the MORPH technique assists in automating this process.
PENGARUH MORAL REASONING DAN SKEPTISISME PROFESSIONAL AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DI KOTA PADANG

To produce a precise and accurate policies that can enhance the company's presence certainly needed a good quality audit reports . To create a quality audit , each auditor should consider the existence of moral reasoning variables and auditor professional skepticism . Therefore, this study purpose to determine the effect of moral reasoning and skepticism professional auditor to audit quality . In this study, the object is the Financial Supervisory Agency of Padang . The number of samples used was 63 respondents. The collection of data and information is done by distributing questionnaires . In order to perform hypothesis testing method is used multiple linear regression analysis model . Based on the results of hypothesis testing found that moral reasoning and professional skepticism by government auditors had no significant effect on the quality of financial statement audits of local government in the Padang City Keywords Moral Reasoning , Professional Skepticism Auditor , Audit Quality , Government Financial Statements
Dragging Market Mavens to Promote Apps Repatronage Intention: The Forgotten Market Segment

ABSTRACT While diffusers of market information, their level of involvements and experiences in the marketplace are essential to a market segment, a few empirical research have examined the role of market mavens in promoting Apps retail channel repatronage intention. The purpose of this study is to investigate the structural relationship between flow experience, immersive satisfaction (affective), experiential satisfaction (cognitive), market maven tendency, and Apps repatronage intention (ARI). A total of 407 valid online questionnaires were collected to conduct the statistical analyses using partial least square path modeling approach. The results imply that flow experience, immersive and experiential satisfaction are several determinants of market mavens in promoting Apps retail stores. Practically, the results imply that consumers with a high level of perceived flow experience, immersive and experiential satisfaction exhibit higher tendency of involvement, diffuse more Apps market information and further show a high level of ARI. Theoretically, this study uncovers the experience, satisfaction, market mavenism, and repatronage linkages, and proposes a set of key determinants to explain ARI in an E-retailing environment. The implications and limitations are discussed.
Molecular variants of G6PD deficiency among certain tribal communities of Orissa, India

This study investigated the extent of molecular heterogeneity of the G6PD enzyme among certain aboriginal (tribal) populations of Orissa, an eastern Indian state, which is hyperendemic for Plasmodium falciparum malaria. A total of 3480 males from 14 tribal communities were screened, and 223 (6.4%) individuals were found to be G6PD deficient. Molecular analysis revealed that 59.2% of deficient individuals had the G6PD Orissa mutation and 37.2% had the G6PD Mediterranean mutation. The presence of G6PD Med has not been previously reported among the tribal populations of Orissa. Interestingly, both G6PD Med and G6PD Orissa were found among communities belonging to the Mundari (Austroasiatic) linguistic group, while G6PD Med was exclusive to Dravidian and G6PD Orissa to Indo-Aryan groups. Erythrocytic G6PD enzyme activity was severely reduced in the case of G6PD Med type (0.64–1.1 IU/g Hb) as well as among the uncharacterized samples, but was moderate in G6PD Orissa type (1.2–3.1 IU/g Hb). Anaemia was moderate among the individuals with G6PD Med mutation and mild among individuals with G6PD Orissa mutations. The prevalence of G6PD deficiency as well as molecular variants of the Gd– gene is highly heterogeneous among the tribal population of Orissa. The high endemicity of P. falciparum malaria has probably selected two different molecular variants of Gd– at different points in time, which is discussed.
STATE-OWNED COMPANY DECISION ON CHOOSING AUDITOR: EVIDENCE FROM EARNING QUALITY ANALYSIS

The importance of using big accounting firm may depend on governance level in each company. If they have good corporate governance and have high concern on improving governance, the company may prefer to use big accounting firm (Lina & Liub 2009; and Houqe, Zijl, Dunstan, & Karim 2015). State-owned enteprise (“BUMN”) may have higher agency problem as their objective is people welfare but still profit-oriented. So, they have higher ability to defer the earning than other company. We include research sample of all BUMN which listed on Indonesia stock exchange (IDX) except those which participate in banking and financial industry (JASICA 8). By using discretionary accrual as proxy of lower earning quality and accounting firm size as proxy of audit quality, we found negative relationship between those variable. In other words, if the company want to improve their earning quality they should consider on usinge big accounting firm. In additional analysis, we found that big accounting firm able to reduce management intention to defer earning and tax expense. I encourage government of Indonesia (“the Government”)to advise BUMN to consider on using big accounting firm to improve earning quality and reduce fraudulent act through financial reporting by management.
Foreign vs. domestic: What determines the origin of Chinese firms’ inward technology licensing?

The increasing prominence of cross-border technology sourcing urges us to ask a question: what factors and conditions may influence firms' decisions of sourcing technology domestically or internationally? Research on this topic is scattered in the literature but a comprehensive understanding of these factors and conditions on this issue is still lacking. The aim of this paper thus is to establish a comprehensive framework that integrates factors affecting a firm’s propensity to make technology sourcing decisions regarding foreign or domestic origins of technologies. We identify four distinct categories of factors that are relevant in this respect: (1) technology supplier’s characteristics; (2) technology seeker’s characteristics; (3) features of technology itself; and (4) external contextual factors. We test our hypotheses based on Chinese firms’ inward technology licensing. We found well-established incumbent firms that are export-, and high-tech-oriented with strong absorptive capacity are more likely to in-license foreign technology rather than domestic ones if the in-sourced technology is mature, the technology suppliers have strong desorptive capacity, and the external knowledge environment is innovative.
Economics, environmentalism and party alignments: A note on partisan change in advanced industrial democracies

‘We are neither Left nor Right, we are out in front’ was the mantra of the environmental movement in the 1970s and early 1980s. This research examines the relationship between the traditional left/right economic cleavage and the environmental cleavage in structuring party competition in advanced industrial democracies. It begins by discussing the theoretical rationale for the separation of environmentalism from the traditional economic cleavage, and utilises new expert data to describe the evolution of party positions between 1989 and 2002–2003. An initially strong relationship between party positions on both dimensions in 1989 has strengthened over time. The convergence occurs largely because of changes by Green parties and by the addition of new parties that define themselves on both dimensions. This points to the ability of democratic party systems to integrate a new political cleavage, and the process of integration. However, leftist parties still continue to diverge with respect to how they respond to the environmental cleavage.
Learning Research Methods: How Personalised Should We Be?

Much recent discussion in higher education has focused on the scope that exists to provide personalisation to students. This influences a range of factors, spanning the expectations that students have of the learning environment, the styles and methods used by lecturers, the need to deliver very specialist material to students, and the type of technological infrastructure that is adopted to support learning. For example, some viewpoints suggest that electronic resources to support learning should be delivered through a ‘personal learning environment’, as distinct from the currently familiar ‘virtual learning environment’, the implication being that personalisation is built into the learning environment as a core component. For teaching research methods, a personalised approach is attractive because students can be expected to vary in what approaches to research they are likely to use in other areas of their studies. Typically students want to make clear choices about exactly what research methods they learn. Furthermore there are particular variations in the extent to which students already have some experience of conducting their own research, and in the ease with which student are likely to adapt to a research mindset where they can deal with the demands of independent inquiry. For many students research is an individual pursuit, and indeed for students on undergraduate or taught postgraduate courses which include a major project, a piece of independent research is the most significant item of individual work within their course. Therefore this paper raises the question of whether research training needs to be as personalised as research itself. If it appropriate to prepare students for a major piece of research, where they will be choosing their own research methods, through a didactic course which covers a standard range of methods? Is it - in fact - essential that students are exposed to a wide range of research methods including those that they have no intention of ever using? The need to provide a range of skills and knowledge, and the possibilities to adapt this to students’ requirements, constitute only one facet of personalisation. Another is the ability to adjust material to differing prior levels of expertise, and to help students in finding the most effective path to achieve the necessary learning. While students are unlikely to enter higher education with any significant exposure to academic research methods, some of them will have carried out activities that have resonances with the research process. So there is considerable scope for inviting students to identify the most appropriate level at which to start learning research techniques. The intention is to identify some general principles for the personalisation of research methods learning and to discuss in what circumstances these might be relevant.
Are Insiders Equal? Evidence from Earnings Management in Closely Held East Asian Firms

Abstract In analyzing newly collected data on the ultimate ownership structure of publicly traded firms in nine East Asian economies, we contribute to international accounting research by providing evidence on earnings management in insider-controlled firms in this region. We find that family-controlled firms engage in less (more) accrual-based (real) earnings management than other insider-controlled firms. Our analysis suggests that controlling families, unlike other types of ultimate owners, tend to substitute real earnings management for accrual-based earnings management. To help empirically clarify the role that two incentives (entrenchment versus signaling) play in driving the substitution between real and accruals-based earnings management, we examine their valuation impact and find that both types negatively affect the future valuation of family firms. In another set of results consistent with expectations, we document that country-level investor protection and firm external financing demand shape the practice of earnings management in family-controlled firms.
Calmodulin-dependent protein kinase II, and not protein kinase C, is sufficient for triggering cell-cycle resumption in mammalian eggs

Mouse eggs arrest at metaphase II following ovulation and are only triggered to complete meiosis when fertilized. Sperm break the cell-cycle arrest by a long-lasting series of Ca2+ spikes that lead to an activation of the anaphase-promoting complex/cyclosome. The signal transduction pathway is not fully resolved but both protein kinase C (PKC) and calmodulin-dependent protein kinase II (CamKII) activities increase at fertilization and previous pharmacological studies have implicated both in cell-cycle resumption. We have used a combination of pharmacological inhibitors and constitutively active cRNA constructs of PKCα and CamKIIα microinjected into mouse eggs to show that it is CamKII and not PKC that is the sufficient trigger for cell-cycle resumption from metaphase II arrest. Constitutively active PKC constructs had no effect on the resumption of meiosis but caused an immediate and persistent elevation in intracellular Ca2+ when store-operated Ca2+ entry was stimulated. With respect to resumption of meiosis, the effects of constitutively active CamKII on eggs were the same as sperm. Eggs underwent second polar body extrusion and pronucleus formation with normal timings; while both securin and cyclin B1 destruction, visualised by coupling to fluorescent protein tags, were complete by the time of polar body extrusion. Induction of a spindle checkpoint by overexpression of Mad2 or by spindle poisons blocked CamKII-induced resumption of meiosis, but the Ca2+ chelator BAPTA did not. Furthermore direct measurement of Ca2+ levels showed that CamKII did not induce exit from metaphase II arrest by raising Ca2+. Therefore, we conclude that PKCs may play an important role in maintaining Ca2+ spiking at fertilization by promoting store-operated Ca2+ entry, while CamKII transduces cell-cycle resumption, and lies downstream of sperm-induced Ca2+ release but upstream of a spindle checkpoint. These data, combined with the knowledge that CamKII activity increase at fertilization, suggest that mouse eggs undergo cell-cycle resumption through stimulation of CamKII.
B and T cell leakiness in the scid mouse mutant.

Recombination of antigen receptor gene elements (V, D and J) that code for Ig and TCR variable regions is defective in the scid mouse mutant. However, the defect is not absolute. Developing scid lymphocytes occasionally succeed in forming a productive VDJ and VJ rearrangement at two critical loci (e.g., IgH/IgL or TCR beta/TCR alpha), and given the appropriate stimuli, differentiate into clones of functional B or T cells. Scid mice with detectable B and/or T lymphocytes are referred to as leaky. This review considers the nature and possible basis of B and T cell leakiness in scid mice.
Ottoman stock returns during the Turco-Italian and Balkan Wars of 1910 -1914

In this paper, we use new historical data on the most popular stocks traded at the Istanbul bourse between 1910 and 1914, to examine the effect of wars on stock market prices. During this period, the Ottoman Empire was involved in the Turco-Italian and the Balkan wars, leading to massive land losses before the First World War. The data are manually collected from the available volumes of two daily Ottoman newspapers, Tercuman-i Hakikat and Tanin. Our findings are quite surprising, as we observe only a temporary and small drop of prices, indicating little perceived risk by stock investors of the Istanbul bourse.