Miracle-dz/UniFAR-FTUs huggingface dataset:
Management Dysfunctional Behaviour toward Financial Statements: Income Smoothing Practice in Indonesia’s Mining Industry Sector

Companies tried to maintain reported fluctuations in earnings and intervene them to the desired level. With the practice of income smoothing, the information was presented in financial statements; especially income statement became invalid so that it will mislead information to the users. We analyzed the factors influencing the income smoothing practice. Populations in this study were 45 mining companies listed on Indonesian Stock Exchange (IDX). The data used in this study was a secondary data screened by using purposive sampling method. Variables used in this research were company size measured by total assets, profitability proxied by return on assets, dividend payout ratio was proxy by comparing the dividend per share divided by earning per share, financial leverage was proxied by debt to total assets, and income smoothing was measured using Eckel index as dependent variable. This study used logistic regression tools. We found that dividend payout ratio and financial leverage gave significant positive effect to income smoothing practice. However, the size of the company and profitability did not affect to influence income smoothing practice. The investor who willing to invest in shares, it was important to scrutinize dividend payout ratio and financial leverage level of the future company. JEL Classification : L25, G35 DOI: https://doi.org/10.26905/jkdp.v22i3. 1820
Leukemic Priming of Resting NK Cells Is Killer Ig-like Receptor Independent but Requires CD15-Mediated CD2 Ligation and Natural Cytotoxicity Receptors

Resting human NK cells require a two-stage activation process that we have previously described as “priming” and “triggering. ” NK-sensitive tumor cells provide both priming and triggering signals. NK-resistant tumors evade lysis, mostly by failure to prime; however, we recently reported a tumor cell line (CTV-1) that primes resting NK cells but fails to trigger lysis. In this article, we report two additional leukemia cell lines that prime NK cells but are resistant to lysis. Tumor-mediated NK priming is via CD2 binding to a ligand within CD15 on the tumor cell. NK-resistant RAJI cells became susceptible to NK lysis following transfection and expression of CD15. Blockade of CD15 on K562 cells or on CD15+ RAJI cells significantly inhibited lysis, as did blockade of CD2 on resting NK cells. NK priming via CD2 induced CD16 shedding, releasing CD3ζ to the CD2, leading to its phosphorylation and the subsequent phosphorylation of linker for activation of T cells and STAT-5 and synthesis of IFN-γ. Blockade of C-type lectin receptors significantly suppressed the tumor-mediated priming of NK cells, whereas blockade of Ig-superfamily–like receptors had no effect at the NK-priming stage. Tumor priming of resting NK cells was irrespective of HLA expression, and blockade of HLA–killer Ig-like receptor interactions did not influence the incidence or degree of priming. However, CD15–CD2 interactions were critical for NK priming and were required, even in the absence of HLA-mediated NK inhibition. Tumor-mediated priming led to a sustained primed state, and the activated NK cells retained the ability to lyse NK-resistant tumors, even after cryopreservation.
Within- and between-person variations as determinant factors to calculate the number of observations to estimate usual dietary intake of adolescents

This cross-sectional study describes the variation in the dietary intake of energy and macronutrients based on estimated coefficients of within- and between-person variation and intends to calculate the number of days required to evaluate the dietary intake of adolescents in Piracicaba, Brazil. The sample was made up by ninety-two adolescents aged between eleven and sixteen years. Interviews were performed to assess demographic, anthropometric and dietary variables, which were evaluated by the answers obtained through two 24-hour recalls. Descriptive analyses were performed and variances and Coefficients of variation within- and between-person were obtained by results of one-way ANOVA. The mean energy intake observed was 2,326.2 kilocalories; mean macronutrient intake came to 89.0 grams of fatty acids, 305.3 grams of carbohydrates and 82.2 grams of proteins. Coefficients of within-person variation ranged from 36% to 45%, while between-person coefficients varied from 26% to 31%. Variance ratios ranged from 1.35 (carbohydrate) to 2.62 (protein). The lowest number of observations required to correctly evaluate the usual diet calculated (r = 0.90) was six days, for carbohydrates while the highest was eleven, for proteins. Coefficients of variation were similar to those observed in international studies. We conclude that, in this study, two observations were sufficient to obtain reasonable correlations. However, six evaluations are necessary for these adolescents in order to obtain excellent correlations.
Platelets enhance lymphocyte adhesion and infiltration into arterial thrombus

Summary Lymphocytes are present in atherosclerotic lesion. We hypothesise that platelets may facilitate lymphocyte infiltration into the arterial wall. Reconstituted human blood or whole blood was perfused through a collagen-coated parallel-plate flow chamber at different shear rates. Adhered platelets markedly enhanced lymphocyte adhesion that increased lymphocyte deposition from 10 ± 3 cells/mm2 of platelet-depleted blood to 38 ± 11 cells/mm2 of platelet-containing blood at the arterial shear rate of 500 s-1. Platelet-dependent lymphocyte adhesion was inhibited by P-selectin, CD40L, and GPIIb/IIIa-blocking agents, suggesting the involvement of multiple adhesion molecules in this heterotypic interaction. Lymphocyte deposition was more marked among T cells, and seen in both small and large cells. B and natural killer cell adhesion was, however, mainly seen in small cells. Platelet-conjugation facilitated lymphocyte adhesion, as suggested by the selective deposition of platelet-conjugated lymphocytes. In a mouse model of arterial thrombosis, FeCl3-induced thrombus formation markedly enhanced lymphocyte adhesion and infiltration into platelet thrombi, which was abolished by GPIIb/IIIa inhibition. In conclusion, platelets support lymphocyte adhesion under arterial flow conditions, which is selective among T cells and involves multiple adhesion molecules. Our data imply that platelets may facilitate the recruitment of circulating lymphocytes at the arterial injured sites.
PENGARUH E-WOM TERHADAP CITRA PERUSAHAAN DAN DAMPAKNYA TERHADAP NIAT BELI KONSUMEN PADA SITUS ONLINE SHOPEE. ID

Abstract : This study aims to determine the effect of electronic word of mouth on corporate image and its impact on purchase intention. The sampling technique used is accidential sampling, with a sample of 100 respondentd. Analytical techniques in this study using path analysis and the sobel. The result showed that electronic word of mouth has a significant effect on corporate image and its impact on purchase intention. Keywords: Electronic Word of Mouth, Corporate Image And Buying Intention.
The adaptive responses in several mediators linked with hypertrophy and atrophy of skeletal muscle after lower limb unloading in humans

Aim: To determine the adaptive changes in several molecules regulating muscle hypertrophy and atrophy after unloading, we examined whether unilateral lower limb suspension changes the mRNA and protein levels of SRF‐linked (RhoA, RhoGDI, STARS and SRF), myostatin‐linked (myostatin, Smad2, Smad3 and FLRG) and Foxo‐linked (P‐Akt, Foxo1, Foxo3a and Atrogin‐1) mediators.
Hyperemesis gravidarum and maternal cancer risk, a scandinavian nested case‐control study

Reproductive factors have been shown to influence cancer risk. Several pathological conditions during pregnancy have also been associated with subsequent altered cancer risk in the mother. Hyperemesis gravidarum (hyperemesis) is an early pregnancy condition characterized by severe nausea and vomiting resulting in weight loss and metabolic disturbances. Studies have reported associations between hyperemesis and cancer, but results are inconsistent. In this nested case‐control study we linked the population‐based medical birth registries and cancer registries in Norway, Sweden and Denmark in order to examine overall cancer risk and risk of specific cancer types in women with a history of hyperemesis, using conditional logistic regression. In total, 168,501 cases of cancer in addition to up to 10 cancer‐free controls per case were randomly sampled, matched on year of birth and birth registry (n = 1,721,626). Hyperemesis was defined through the International Classification of Diseases. Analyses were adjusted for potential confounders. Hyperemesis was inversely associated with overall cancer risk with adjusted relative risk (aRR) of 0.93 (95% CI: 0.88–0.99), with cancer in the lungs (aRR: 0.60, 95% CI: 0.44–0.81), cervix (aRR: 0.66, 95% CI: 0.49–0.91) and rectum (aRR: 0.48, 95% CI: 0.29–0.78). Thyroid cancer was positively associated with hyperemesis (aRR 1.45, 95% CI: 1.06–1.99) and risk increased with more than one hyperemetic pregnancy (aRR 1.80, 95% CI: 1.23–2.63). Hormonal factors, in particular human chorionic gonadotropin, are likely to be involved in mediating these effects. This study is the first to systematically address these associations and provides valuable knowledge on potential long‐term consequences of hyperemesis.
Aggregation Across Multiple Indicators Improves the Detection of Malingering: Relationship to Likelihood Ratios

Recent literature shows that aggregating across multiple symptom validity test (SVT) failures increases the probability of malingering over use of one indicator alone, supporting the criteria proposed by Slick, Sherman, and Iverson (1999) that require multiple sources of evidence for diagnosis of malingering. The present study reanalyzes with likelihood ratios data previously published by Larrabee (2003a) on litigants with definite malingering, contrasted with non-malingering patients with moderate and severe traumatic brain injury. Chaining of likelihood ratios demonstrated an increase in probability of malingering when multiple test scores were positive, with values ranging from. 713 to. 837 for one failed SVT,. 936 to. 973 for two failed SVTs, and. 989 to. 995 for three failed SVTs. Posterior probabilities of malingering derived from chaining of likelihood ratios closely approximated those obtained by direct computation of Positive Predictive Power, particularly when three SVTs were failed. Moreover, the five SVTs employed in these analyses did not intercorrelate significantly, satisfying the assumption that the tests be independent for chaining of likelihood ratios. Posterior probabilities derived from chaining of likelihood ratios, holding sensitivity and specificity constant at. 50 and. 90, respectively, and varying the malingering base rate from. 10 to. 90, showed a wide range of values,. 357 to. 978, for failure of one SVT. Failure of two SVTs yielded probabilities ranging from. 735 to. 996. Failure of three SVTs yielded values ranging from. 933 to. 999, demonstrating high probabilities of malingering irrespective of the base rate. These data support the Slick et al . recommendation that multiple positive findings are necessary for diagnosis of malingering. Suggestions are made for modification of the Slick et al . criteria based on the current results.
The new age of customer impatience

PurposeThe purpose of this paper is to shed light on the body of logistics customer service (LCS) research published in leading logistics journals from 1990 to 2017. Specifically, the paper presents a call to arms for logistics and supply chain researchers to address new and emerging issues impacting customer service in the age of omnichannel and e-commerce retailing.Design/methodology/approachThe authors reviewed academic journals to identify articles focusing on LCS from 1990 through 2017. The authors noted trends in academic research activity/focus and supplemented the findings by examining more recent trends covered in trade publication articles.FindingsThe authors observed a large amount of LCS research in the early 1990s and 2000s, but noticed a substantial decline in coverage within academic journals since the late 2000s while industry continues to give customer service issues even greater attention. The difference between the level of coverage within academic journals and the increased importance firms place on customer service represents a critical gap and opportunity for scholars. This research represents a “call to arms” to address this gap. With particular emphasis on observed customer impatience and escalating requests, within omni- and e-commerce channels of distribution, we suggest greater theoretical insights into customer service strategies and their role in successfully navigating today’s changing logistics service environment are needed.Originality/valueThe review serves as a call for more attention to customer service issues within leading logistics journals. Suggestions for research into new and emerging topics are offered.
Managing Financial Crises: Lean or Clean?

This paper discusses the lean vs. clean policy debate in managing financial crises based on dynamic general equilibrium models with an occasionally binding collateral constraint. We show that a full state-contingent subsidy for debtors can restore the first-best allocations by forestalling disorderly deleveraging in a crisis. While this result appears to favor the clean policy against a lean policy that achieves the second-best allocation, further assessment points to various risks associated with the clean policy from a practical viewpoint. First, the optimal clean policy is likely to call for an unrealistically large amount of fiscal resources. Second, if the clean policy is activated with an empirically realistic intervention, the less-than-optimal clean policy incentivizes debtors to take on undue risks, exposing the economy to higher crisis probabilities. Finally, the less-than-optimal clean policy may give rise to huge welfare losses due to the policy maker's misrecognition of the state of the economy.
A Multicenter Study Directly Comparing the Diagnostic Accuracy of Gene Expression Profiling and Immunohistochemistry for Primary Site Identification in Metastatic Tumors

Metastatic tumors with an uncertain primary site can be a difficult clinical problem. In tens of thousands of patients every year, no confident diagnosis is ever issued, making standard-of-care treatment impossible. Gene expression profiling (GEP) tests currently available to analyze these difficult-to-diagnose tumors have never been directly compared with the diagnostic standard of care, immunochemistry (IHC). This prospectively conducted, blinded, multicenter study compares the diagnostic accuracy of GEP with IHC in identifying the primary site of 157 formalin-fixed paraffin-embedded specimens from metastatic tumors with known primaries, representing the 15 tissues on the GEP test panel. Four pathologists rendered diagnoses by selecting from 84 stains in 2 rounds. GEP was performed using the Pathwork Tissue of Origin Test. Overall, GEP accurately identified 89% of specimens, compared with 83% accuracy using IHC (P=0.013). In the subset of 33 poorly differentiated and undifferentiated carcinomas, GEP accuracy exceeded that of IHC (91% to 71%, P=0.023). In specimens for which pathologists rendered their final diagnosis with a single round of stains, both IHC and GEP exceeded 90% accuracy. However, when the diagnosis required a second round, IHC significantly underperformed GEP (67% to 83%, P<0.001). GEP has been validated as accurate in diagnosing the primary site in metastatic tumors. The Pathwork Tissue of Origin Test used in this study was significantly more accurate than IHC when used to identify the primary site, with the most pronounced superiority observed in specimens that required a second round of stains and in poorly differentiated and undifferentiated metastatic carcinomas.
Myoglobin Induces Oxidative Stress and Decreases Endocytosis and Monolayer Permissiveness in Cultured Kidney Epithelial Cells without Affecting Viability

Background: Muscle degradation caused by severe burn releases myoglobin (Mb), which accumulates in the kidney (termed myoglobinuria). Mb is a pro-oxidant. Aim: To demonstrate that Mb promotes oxidative stress and dysfunction in cultured Madin-Darby canine kidney type II (MDCK II) cells. Methods: The glutathione redox ratio was used to monitor oxidative stress. Regulation of antioxidant response genes was determined with RT-PCR. Propidium iodide and annexin V staining were markers of necrosis and apoptosis, respectively. Mitochondrial function was assessed by monitoring mitochondrial depolarisation. Endocytosis was determined with immune fluorescence microscopy, and monolayer permeability was monitored with labelled inulin. Results: Kidney epithelial cells exposed to (0–100 µM) Mb showed a dose-dependent decrease in the glutathione redox ratio indicative of enhanced oxidative stress. In parallel, the expression of antioxidant genes for superoxide dismutase (SOD)-1/2, inducible haemoxygenase (HO-1) and catalase (CAT) increased in MDCK II cells, coupled with increases in corresponding activity. Notably, apoptosis and necrosis remained unaffected. However, transferrin endocytosis and monolayer permeability decreased significantly, while clathrin distribution and mitochondrial function were unaffected. Conclusion: Low concentrations of Mb promote oxidative stress in kidney epithelial cells that manifest as subtle changes to function without decreasing viability. Whether this impairs kidney function in burns patients is not clear.
Iyengar Yoga for Adolescents and Young Adults With Irritable Bowel Syndrome

Objectives:Irritable bowel syndrome (IBS) is a chronic, disabling condition that greatly compromises patient functioning. The aim of this study was to assess the impact of a 6-week twice per week Iyengar yoga (IY) program on IBS symptoms in adolescents and young adults (YA) with IBS compared with a usual-care waitlist control group. Methods:Assessments of symptoms, global improvement, pain, health-related quality of life, psychological distress, functional disability, fatigue, and sleep were collected pre- and posttreatment. Weekly ratings of pain, IBS symptoms, and global improvement were also recorded until 2-month follow-up. A total of 51 participants completed the intervention (yoga = 29; usual-care waitlist = 22). Results:Baseline attrition was 24%. On average, the yoga group attended 75% of classes. Analyses were divided by age group. Relative to controls, adolescents (14–17 years) assigned to yoga reported significantly improved physical functioning, whereas YA (18–26 years) assigned to yoga reported significantly improved IBS symptoms, global improvement, disability, psychological distress, sleep quality, and fatigue. Although abdominal pain intensity was statistically unchanged, 44% of adolescents and 46% of YA reported a minimally clinically significant reduction in pain following yoga, and one-third of YA reported clinically significant levels of global symptom improvement. Analysis of the uncontrolled effects and maintenance of treatment effects for adolescents revealed global improvement immediately post-yoga that was not maintained at follow-up. For YA, global improvement, worst pain, constipation, and nausea were significantly improved postyoga, but only global improvement, worst pain, and nausea maintained at the 2-month follow-up. Conclusions:The findings suggest that a brief IY intervention is a feasible and safe adjunctive treatment for young people with IBS, leading to benefits in a number of IBS-specific and general functioning domains for YA. The age-specific results suggest that yoga interventions may be most fruitful when developmentally tailored.
Occurrence of mycotoxins and ergosterol in maize harvested over 5 years in Northern Italy

Maize samples collected from storage bins and feed mills in Northern Italy between 1995 and 1999 were surveyed for the occurrence of aflatoxin B1 (AFB1), zearalenone (ZEA), deoxynivalenol (DON) and fumonisin (FB1); further, ergosterol was analysed as a fungal growth marker. The incidence and mean content of AFB1 were generally low; nevertheless, a remarkable contamination was found in two samples (109 and 158 μg kg−1), while five others exceeded 20 μg kg−1. DON and ZEA mean levels were significantly higher in 1996 (2716 and 453 μg kg−1) with respect to the other years, when mean contents ranged from 7 to 30% and from 3 to 17%, respectively, expressed in per cent of 1996 contents. FB1 was present in all samples and was by far the most remarkable mycotoxin in Northern Italian maize, with the exception of samples from 1996. The average level was 3064 μg kg−1, 69.6% of samples resulted over 1000 μg kg−1 and 16.9% over 5000 μg kg−1. Significant correlations were found between ergosterol and the major mycotoxin(s) in each year (FB1 in 1995 and 1997–99; ZEA + DON in 1996). Consequently, ergosterol seems to be a good index of the toxicological quality of maize. Climatic conditions influenced the growth of different fungal species. In 1996, the first 20 days of October were extremely rainy; these weather conditions delayed the harvest until the first week of November and favoured the growth of DON and ZEA producing fungi and the synthesis of mycotoxins. On the contrary, the temperate and dry climate of the other years supported the growth of FB1-producing fungi.
Imaging for Vascular Calcification

Chronic decline in renal function is accompanied by deterioration of bone structure and function and progressive calcification of the vascular system. Both disease states have been linked with increased morbidity and mortality in chronic kidney disease. The severe alterations of mineral metabolism inherent with loss of renal function have an impact on vascular calcification development and progression, and several investigators have focused on ways to reduce their impact on vascular health. Imaging has contributed an important role in the assessment of vascular calcification, and the impact of various interventions aimed at curbing their progression.
Design of a Proportional-Integral Power System Stabilizer

Stabilization of power systems is investigated using a proportional-integral (PI) power system stabilizer. Digital (sampled-data) PI stabilizers as well as analog (continuous-time) PI stabilizers are examined in this paper. Two approaches, viz., the root-locus method and the suboptimal regulator method, are presented for determining the optimal stabilizer gains of the proposed PI stabilizer. The dynamic responses following a step disturbance by digital simulation are obtained by means of three types of stabilizers: the conventional power system stabilizer, the optimal stabilizer and the PI stabilizer. Simulation results show that the proposed PI stabilizer yields better system dynamic performance than the others in the sense of having greater damping in response to a step disturbance. A characteristic feature of the proposed PI stabilizer is that it is very simple for practical implementation, especially in the digital case, as commercial PI controllers have been widely employed by the industry for years.