Miracle-dz/UniFAR-FTUs huggingface dataset:
The Determinants and ValueRelevance of Risk Disclosurein the Indonesian Banking Sector

The aim of the current study is to analyse the association between the determinants and the value relevance of risk disclosure in the Indonesian banking sector. The purpose will be derived into four research objective: to measure the extent of risk disclosure in the Indonesian banking sector; to compare the risk disclosure practice between listed and unlisted banks, and between Islamic and non-Islamic banks; to study the determinants of risk disclosure and what factors affect a bank's decision to disclose risk information; and to analyse the value relevance information on risk disclosure of listed banks, unlisted banks, Islamic banks, and non-Islamic banks. Agency theory, signalling theory, stakeholder theory, and communication theory were used for underpinning theory. The annual reports of 120 banks which released between 2008 and 2012 were employed for testing in this research. Risk disclosure was measured by the number of Indonesian risk keywords divided by the number of Indonesian sentences in annual reports. Firm value for listed banks was measured by Tobin’s Q. The Black Scholes Merton model was employed for measuring firm value of unlisted banks. The number of risk keywords, number of sentences, and risk disclosure in the Indonesian banks showed an upward trend. The delta of size, liquidity, profitability, leverage, and earnings reinvestment did not have association with the delta of risk disclosure in all banks, LB IB, NIB. The delta of firm value in all banks, LB, ULB, and NIB has an association with aggregate the delta of firm characteristics and the delta of risk disclosure. Risk disclosure in annual reports was not value relevant for stakeholders. This method will construct a new measurement of risk disclosure; and firm value for unlisted banks. The regulators, banks’ managers and bank supervisory should pay more attention to increasing the usefulness of disclosure, the completeness of the risk information, and how to deliver signals and information more understandably and readably for stakeholders. This research adds to the limited literature relating to earnings reinvestment, new measurement of risk disclosure, and firm value for unlisted banks. The results enrich agency, signalling, stakeholder, communication and dividend theories.
The effects of different doses of caffeine on performance, rating of perceived exertion and pain perception in teenagers female karate athletes

The present study set to examine the effects of different doses of caffeine on performance, rating of perceived exertion (RPE), and pain perception in female teenager athletes of karate. Ten female karate athletes (16.8±1.23 years; height 1.59±0.28 m; body-mass 57.73±8.33 kg; BMI 22.71±3.05 kg/m2) participated in the study. A double-blind, randomized, and crossover counterbalanced design was used. In three sessions (with an interval of seven days'), ten female karate athletes ingested low dose (2 mg/kg), moderate dose (5 mg/kg) caffeine, and placebo. Sixty minutes after consumption, they performed the tests as below: one repetition maximum and 60% of one repetition maximum in the leg press, explosive power test, and anaerobic RAST test. After the tests, the participants' RPE (6-20 scale) and pain perception (0-10 scale) were recorded using various categorical scales. The results showed that caffeine ingestion at moderate dose significantly reduced RPE and pain perception values compared with the placebo during muscular endurance test (P=0.0001 and P=0.039, respectively). The findings suggest that caffeine dose of 5 mg/kg body mass appears to improve RPE and pain perception in female teenager athletes of karate. The dose of 2 mg/kg body mass does not confer any additional improvement in performance.
Histopathology of Cryopreserved Bone Allo- and Isografts: Pretreatment with Dimethyl Sulfoxide

Partial graft cell survival and enhanced graft revascularization have suggested fast freezing using the cryoprotective substance dimethyl sulfoxide (DMSO) as a promising means to improve the biologic function and immune tolerance of allograft bone. This study determines the presence of osteoblasts (colα1(I) mRNA), osteoclasts (TRAP), and cytotoxic T cells (CTLs; GrA mRNA) within pretreated bone grafts 12 days after transplantation. The grafts were transplanted either as isografts, allografts, or allografts in presensitized recipients. In fresh isografts, serving as control, well-formed blood vessels and the highest numbers of viable osteoblasts and osteoclasts were found. In fresh allografts, blood vessels were observed within the marrow cavity and the bone was partially covered by osteoblasts and osteoclasts accompanied by CTLs. In DMSO-pretreated frozen allografts, blood vessels together with osteoblasts were observed in three of five, but in none of five grafts frozen without DMSO. However, infiltration with CTLs was higher in DMSO-pretreated frozen allografts when compared to grafts frozen without DMSO. In presensitized allograft recipients, independent of the pretreatment, in none of the grafts were either blood vessels or osteoblasts found. Thus, fast cryopreservation of bone using DMSO improves vascularization and expression of colα1(I) mRNA (osteoblasts) after allografting when compared to cryopreservation alone, potentially improving graft incorporation. As these grafts were still invaded by CTLs, the long-term effect of DMSO pretreatment needs to be defined.
Molecular basis of the T‐ and L‐type Ca2+ currents in canine Purkinje fibres

This study examines the molecular basis for the T‐type and L‐type Ca2+ currents in canine Purkinje cells. The ICaT in Purkinje cells was completely suppressed by 200 nm kurtoxin, a specific blocker of both Cav3.1 and Cav3.2 channels. Since only Cav3.2 mRNA is expressed at high levels in Purkinje fibres, being approximately 100‐fold more abundant than either Cav3.1 or Cav3.3 mRNAs, it is concluded that the Cav3.2 gene encodes the bulk of the T‐type Ca2+ channels in canine Purkinje cells. This conclusion is consistent with the sensitivity of the current to blockade by Ni2+ ions (KD= 32 μm). For L‐type channels, Cav1.2 mRNA was most abundant in Purkinje fibres but a significant level of Cav1.3 mRNA expression was also found. A comparison of the sensitivity to blockade by isradipine of the L‐type currents in Purkinje cells and ventricular epicardial myocytes, which only express Cav1.2, suggests that the Cav1.3 channels make, at most, a minor contribution to the L‐type current in canine Purkinje cells.
Parents' and service providers' perceptions of family-centred practice in a community-based, paediatric disability service in Australia.

BACKGROUND For children who have physical disabilities and their families, involvement with a variety of providers of rehabilitation services is the norm rather than the exception. Despite family-centred practice (FCP) being recognized as the 'best practice' model, families experience models of service provision that range from 'expert' to 'collaborative'. After adopting FCP at Novita Children's Services in South Australia, it was imperative to determine the effectiveness of the implementation of FCP. Aim To investigate parents' and staff's perceptions of FCP at Novita as part of ongoing quality assurance activity, and to identify any gaps in the services provided. METHODS The Measures of Processes of Care (MPOC) for parents/caregivers and service providers were utilized. A total of 189 families stratified by the three age groups of clients (<6, 6-12 and 13-18 years) and home location (metropolitan and rural) completed the MPOC-20 questionnaire. A total of 145 staff, allied health therapists, rehabilitation engineers, managers and other staff who have direct contact with clients and their families completed the MPOC - service providers (MPOC-SP) questionnaire. RESULTS Parents generally rated the family-centred behaviours of staff as positive. Respectful and supportive care received the highest rating, while providing general information received the lowest. There were significant differences in scores for all five scales of the MPOC between metropolitan and rural families and the age of the child. Service providers also generally rated their family-centred behaviours as positive. There were significant differences among the professions in areas of showing interpersonal sensitivity and providing general information. CONCLUSIONS The findings suggest that parents and service providers perceive FCP as positive at Novita, with some areas for improvement. The MPOC-20 and MPOC-SP can be used to measure FCP and to identify service delivery gaps, which warrant further exploration.
Founder CEOs and Acquirer Returns: Evidence from IPO Firms

Drawing from the literature on entrepreneurial overconfidence and M&As, we argue that founder CEO-managed firms perform worse than professional CEO-managed firms when they participate in M&A transactions. We test our predictions using a sample of acquisitions by newly listed US public firms from 2000 to 2012. Consistent with our arguments, we find that acquisitions led by founder CEOs experience lower abnormal returns compared with acquisitions led by professional CEOs. We also find that the negative relationship between founder CEOs and abnormal returns is amplified by CEOs’ M&A experience. We rule out alternative interpretations, including private benefits of control and founder CEOs’ potentially inferior M&A skills. The results are consistent across various robustness checks that control for potential selection issues and other endogeneity concerns.
The Benefits, Challenges, and Implications of Teleworking: A Literature Review

This document contains three papers on improving learning with technology. "The Benefits, Challenges, and Implications of Teleworking: A Literature Review" (Susan R. Madsen) reviews the literature on the benefits and challenges of teleworking for individuals, work groups, and organizations and investigates the implications of telework for human resource development (HRD) theory and practice. The report presents eight recommendations for HRD practitioners, including the following: (1) be prepared to design approaches to evaluate, educate, organize, and inform workers; (2) train workers to adapt to a new environment and cope with its challenges; and (3) train mangers to monitor telecommuting programs carefully and react in an expedient manner to correct any undesirable consequences. "A Study of e-Learning Practices in Selected Fortune 100 Companies" (Danielle Strazzo, Tim L. Wentling) reports the results of a survey that examined why 7 Fortune 100 companies have introduced e-learning to their employees. The future of e-learning is also discussed. "Human Resource Development for International Technology Transfer within Multinational Enterprises in Singapore" (Aahad M. Osman-Gani) presents empirical information on the status of international technology transfer and the HRD practices used in the transfer process. Two papers include substantial bibliographies. (MN) Reproductions supplied by EDRS are the best that can be made from the original document. 2001 AHRD Conference Improving Learning with Technology PERMISSION TO REPRODUCE AND DISSEMINATE THIS MATERIAL HAS BEEN GRANTED BY 1 TO THE EDUCATIONAL RESOURCES INFORMATION CENTER (ERIC) Symposium 25 Tulsa, Oklahoma U.S. DEPARTMENT OF EDUCATION Office of Educational Research and Improvement EDUCATIONAL RESOURCES INFORMATION CENTER (ERIC) This document has been reproduced as received from the person or organization originating it. 1:1 Minor changes have been made to improve reproduction quality. Points of view or opinions stated in this document do not necessarily represent official OERI position or policy. February 28 March 4, 2001 0 BEST COPY AVAILABLE The Benefits, Challenges, and Implications of Teleworking: A Literature Review Susan R. Madsen University of Minnesota The purpose of this review is to explore the literature related to telework and its benefits, challenges, and implications for individuals, work groups, and organizations. It investigates the possible implications of telework to HRD theory and practice. It lists a number of theories/models and discusses concerns about the lack of researched theoretical frameworks. Finally, after the benefits and challenges are reviewed, HRD recommendations and contributions are presented.
Distributed Cooperative Secondary Control of Microgrids Using Feedback Linearization

This paper proposes a secondary voltage control of microgrids based on the distributed cooperative control of multi-agent systems. The proposed secondary control is fully distributed; each distributed generator only requires its own information and the information of some neighbors. The distributed structure obviates the requirements for a central controller and complex communication network which, in turn, improves the system reliability. Input-output feedback linearization is used to convert the secondary voltage control to a linear second-order tracker synchronization problem. The control parameters can be tuned to obtain a desired response speed. The effectiveness of the proposed control methodology is verified by the simulation of a microgrid test system.
Microsystemic Regulation: A Perspective on Latin America and the Caribbean

The global financial crisis has underlined the need for better monitoring and management of systemic risk. A macroprudential approach to oversight has been proposed with a view toward mitigating systemic risk and is now being developed. From a microsystemic risk perspective, such a framework aims to remove incentives for a cross-sectional accumulation of systemic risk. This goal, among others, calls for extending regulatory perimeters and homogenizing regulations across different intermediaries to avoid regulatory arbitrage. There are significant challenges associated with the resolution of too-big-to-fail financial institutions. The difficulties in resolving such large and The authors work for the World Bank, as, respectively, lead financial sector economist in the LAC Region (mcortes1@worldbank.org), senior financial sector specialist in the Financial and Private Sector Development Vice Presidency ( mdijkman@worldbank.org), and lead financial sector specialist in the LAC Region (egutierrez2@worldbank.org). The authors wish to thank Caroline Cerruti, Augusto de la Torre, Socorro Heysen, Alain Ize, Brian Langrin, Maria Laura Patino, Sergio Schmukler, Mario Bergara, and the participants in the flagship authors’ workshop for their comments. 470 emerging issues in financial development complex financial institutions generate bailout expectations and induce moral hazard behavior that, in turn, prompt even greater accumulation of systemic risks. This chapter reviews some of the proposed measures in these areas, discusses their pros and cons, and reflects on what would be most appropriate for countries in Latin America and the Caribbean. In the current environment, financial systems may have to intermediate large capital inflows to the region through an evolving network of channels with the potential for a substantial buildup of systemic risk and compel policy makers to take decisive action.
What is the Impact of Problem Loans on Japanese Bank Productivity Growth?

This paper examines for the first time the impact of problem loans on Japanese productivity growth. We exploit a new data set of Japanese problem loans classified into two categories: bankrupt and restructured loans. We opt for a novel and flexible productivity growth decomposition that allows to measure the direct impact of these problem loans on productivity growth. The results reveal that Japanese bank productivity growth was severely constrained by bankrupt and restructured loans early in 2000s, whilst some persistence of the negative impact of problem loans on productivity growth is observed in the late 2000s. Thereafter, there is only some partial recovery in the productivity growth from 2012 to 2015. Further, we also perform cluster analysis to examine convergence or divergence across regions and over time. We observe limited convergence, though Regional Banks seem to form clusters in some regions.
Targeting of the YY1 transcription factor to the nucleolus and the nuclear matrix in situ: The C‐terminus is a principal determinant for nuclear trafficking

The multifunctional transcription factor YY1 is associated with the nuclear matrix. In osteoblasts, the interaction of several nuclear matrix‐associated transcription factors with the bone specific osteocalcin gene contributes to tissue‐specific and steroid hormone‐mediated transcription. A canonical nuclear matrix targeting signal (NMTS) is present in all members of the AML/CBFβ transcription factor family, but not in other transcription factors. Therefore, we defined sequences that direct YY1 (414 amino acids) to the nuclear matrix. A series of epitope tagged deletion constructs were expressed in HeLa S3 and in human Saos‐2 osteosarcoma cells. Subcellular distribution was determined in whole cells and nuclear matrices in situ by immunofluorescence. We demonstrated that amino acids 257–341 in the C‐terminal domain of YY1 are necessary for nuclear matrix association. We also observed that sequences within the N‐terminal domain of YY1 permit weak nuclear matrix binding. Our data further suggest that the Gal4 epitope tag contains sequences that affect subcellular localization, but not targeting to the nuclear matrix. The targeted association of YY1 with the nuclear matrix provides an additional level of functional regulation for this transcription factor that can exhibit positive and negative control. J. Cell. Biochem. 68:500–510, 1998. © 1998 Wiley‐Liss, Inc.
Stock Price and Volumes Reaction to Annual Earnings Announcement: A Case of the Nairobi Securities Exchange

Modern corporate organizations listed in the security markets periodically communicate their financial performance to stakeholders through earnings announcements. Efficient markets immediately absorb and reflect the new information into the share prices. This paper examines the effect of annual earnings announcement at the Nairobi Securities Exchange (NSE) by analyzing changes in share prices and trading volumes for the period from 2006 to 2010. Abnormal returns during the event window of 91 days were determined using the event study methodology employing the market model on data from 5 listed companies. Further, the volume reactions were examined by use of the trading activity ratio (TAR). Inferential and descriptive statistics were used to test for significant effect on TAR and price changes. The results obtained indicate that the abnormal returns and TAR were not significant at 5% probability level. Thus the NSE is of semi-strong efficiency, whereby it is not possible to earn abnormal returns in the NSE using the publicly available information.
Effect of Age on Psychiatric Rehospitalization Rates After Electroconvulsive Therapy for Patients With Depression

Objectives The aims of this naturalistic study are to examine psychiatric rehospitalization rates in geriatric compared to nongeriatric patients who receive electroconvulsive therapy (ECT) and to characterize the sustained effectiveness of ECT for treatment of depression. Methods Retrospective review of electronic medical records at a tertiary care center for patients with major depressive disorder who received an acute course of ECT at an index psychiatric hospitalization over a 5-year period. Data for subsequent psychiatric and primary care encounters were ascertained by chart review. Outcomes of interest included between-group differences in rates of psychiatric rehospitalization, time to rehospitalization, rates of other types of clinical follow-up care, and effect of demographic variables on clinical outcome. Results Of 482 total patients, there were 210 (44%) geriatric patients (≥65 years). These patients experienced lower overall rates of psychiatric rehospitalization after ECT (6.2% vs 22%; P < 0.0001) compared to the nongeriatric group. Cox proportional hazard models indicated that older age, assessed both as a dichotomous and continuous variable, was associated with lower risk of rehospitalization. The majority (76.9%) of detected rehospitalizations among geriatric patients occurred within 6 months. In comparison, rates of outpatient primary care and psychiatric follow-up after ECT did not differ as a function of age. Conclusions Our findings suggest that geriatric patients with major depression receive greater long-term benefit from an acute course of ECT than do nongeriatric patients. Much more research is needed on this topic to rigorously evaluate the long-term efficacy of ECT in geriatric populations.
An Investigation of Folic Acid Requirements in Pregnancy. II

IN a previous investigation of the effects of graded micro-doses of folic acid (pteroyl glutamic acid) in pregnancy suggestive evidence has been obtained that the minimal oral requirement may lie in the region of 300 pg. /day. This conclusion was based largely upon the measurement of the fasting post-partum serum folate or L. casei activity in a group of patients from a population where poor dietary intake of folic acid was common. In patients receiving no prophylactic folic acid or IOO pg. /day the median post-partum serum folate level was subnormal, in those receiving 3oo,ug. /day it was normal and in those receiving 4sopg. /day it was supranormal (Willoughby and Jewell, 1966). As an extension of this investigation the incidence of maternal anaemia has now been assessed among a population of 3599 patients randomly allocated at their first ante-natal visit
FACTORS THAT INFLUENCE WORKING CAPITAL REQUIREMENTS IN CANADA

The purpose of this study is to find the factors that influence the working capital requirements (wcr) in canada. a sample of 166 canadian firms listed on toronto stock exchange for a period of 3 years from 2008-2010 was selected. this study applied co-relational and non-experimental research design. overall results indicate that operating cycle (oc), return on assets (roa), internationalization of firm, firm’s growth, and firm size influence the wcr in canada. the study also found that oc, roa, leverage, internationalization of the firm, tobin's q, and firm size influence the working capital requirements in the canadian manufacturing industry. in addition, findings show that oc, roa, sales growth, and firm size affect the wcr in the canadian service industry. this study contributes to the literature on the factors that influence working capital requirements. the findings may be useful for the financial managers, investors, and financial management consultants.