Miracle-dz/UniFAR-FTUs huggingface dataset:
Identifikasi Variabel yang Berpengaruh terhadap Kinerja Pemasaran dan Indikator Kinerja Pemasaran untuk Industri Hotel

This article discusses marketing performance by identifying marketing mix variables that influence marketing performance and its indicators in the hotel industry. The purpose of this writing was to find the correlation between marketing mix with marketing performance and signs in the hotel industry. This article was expected to extend the insights and provide valuable suggestions for future researches. The method applied in this article was a literature study. The literature study was used systematically towards 24 research articles in the field of marketing performance that written from 2000 to 2018. Based on the results and discussion, it could conclude that marketing mix variables influence marketing performance that covers product, price promotion, and distribution channel. This research also identifies three selected indicators for marketing performance in the hotel industry. Those indicators include customer mindset, expression of customer preference, and customer behavior. The potential future research, among others, is a research that will employ marketing performance indicators that suitable to other service industries.
Biomechanics of the paediatric foot and lower limb : associations with adiposity

Childhood obesity is a growing problem in the UK and primary schoolchildren are particularly at risk. With this growing concern the associated co-morbidities of obesity are increasingly evident. There has been limited research undertaken to quantify the impact of excessive body fat mass (adiposity) on the function of the child’s lower limb and feet. The primary aim of this research was to explore the relationships between adiposity with lower limb and foot biomechanics in boys age 7 to 11 years old. Fifty five children were recruited to participate in protocols for body composition and three-dimensional gait analysis established in the initial phases of the study. Kinematic and kinetic variables from four lower limb joints (pelvis, hip, knee and ankle) and four foot joints (hindfoot-shank, midfoot-hindfoot, forefoot-midfoot and hallux-first metatarsal) were analysed over the gait cycle. Statistical analysis by principal component analysis was undertaken and allowed the determination of components, constructed of lower limb and foot variables, to be analysed in multiple regression. Multiple regression was also undertaken to assess the relationships between the lower limb and foot variables and body composition whilst accounting for confounding factors including age, anthropometric and spatiotemporal variables. The key findings demonstrated that higher adiposity was associated with greater hip flexion, knee adduction moments and a pronated foot type. These findings indicate that boys with higher fat mass are at risk of future musculoskeletal co-morbidities including concerns of developing flat feet. This work presents a novel protocol for advanced understanding of lower limb and foot biomechanics and comprehensive data of paediatric lower limb and foot function during gait in normal weight and obese children. The research details, for the first time, that obesity affects the dynamic function of the paediatric foot. This work underpins the need for further longitudinal research looking at the prevention and management of musculoskeletal complications associated with childhood obesity.
Relationship between Corporate Governance and Risk Disclosure Practice from Malaysia Perspective

Past accounting scandals (Transmile and Megan Media) and recent 2007/2008 global financial crisis have triggered the need for vibrant risk management and high quality of risk reporting through sound corporate governance. This study will measure risk management through the disclosure in the annual reports. It wishes to determine the presence of risk information within the annual report of non-financial companies in Malaysia. The objective of the study is to examine the relationship between corporate governance characteristics and risk disclosure practice. The corporate governance characteristics examined include board independence, the board size, board gender, auditor independence and auditor tenure. A total of 721 companies are expected to be analyzed based on the Bursa Malaysia list from 2008 to 2017. To determine the level of risk disclosure, this study will employ content analysis. Descriptive statistics and multiple regression will be used in this study to examine this relationship.
Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies Case

This study investigates the disclosure levels of Romanians listed companies’ pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper emphasises whether Romanian Energy (Oil & Gas and Utilities) listed companies are delineating, in their reports, issues regarding environmental, social, and governance (ESG) aspects. The empirical research performed throughout a pre/post effect analysis of the level of non-financial disclosure, followed by an exploration of its determinants using the Paired-samples t-test and regression analysis enable us to demonstrate a slight increasing in disclosure level, after the entry into force of the EUD. Moreover, Energy companies who are the most challenged by the bio-economy trend, demonstrated a considerable increasing in terms of disclosure as well as focused and awareness about ESG issues. Research findings lead to an effort increasing in order to satisfy EUD requirements, information are useful to practitioners and policy makers. According to authors best knowledge this is the first assessment of disclosure levels and its determinant pre and post directive adoption in the Romanian case, which can result useful to appreciate the effect of the EUD.
Product Market Threats and Tax Avoidance

In this paper, we investigate whether product market threats have a significant impact on firms’ tax avoidance. By adopting the market fluidity measure introduced in Hoberg, Phillips, and Prahbala (2014) as a proxy for product market threats, we find that product market threats increase the level of tax avoidance activities of the firms which are pursuing such activities more than their target tax avoidance level (actively tax-avoiding firms), whereas that impact is not significant for the firms which have not been involved in tax avoidance activities more than their target level. Accordingly, actively tax-avoiding firms delay their adjustment toward the optimal target tax avoidance level significantly when facing product market threats. In addition, among these firms with active tax avoidance practice, especially the firms with worse corporate governance structure, lower levels of monitoring, higher information asymmetry, and lower financial flexibility are more likely to experience the positive relationship between product market threats and their tax avoidance. Further evidence suggests that higher levels of tax avoidance driven by product market threats do not come with higher levels of tax uncertainty and positively affect firms' profitability.
PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.
A qualitative exploration of grieving counsellors' monitoring of fitness to practice

This small-scale qualitative study explores grieving counsellors’ monitoring of their fitness to practise. The data was collected from seven co-researchers using semistructured interviews and analysed using the constant comparative method. Analysis of the data suggests that grief experiences before counsellor training were formative in the development of the participants’ philosophical approach to life and loss. Following their loss all participants made a personal exploration of their fitness to practise prior to meeting with their supervisors. When the deaths were in old age and/or expected counsellors resumed practising within a month. Counselling during anticipatory grief was helpful as was practising following their losses and this is consistent with the Dual Process of Coping with Bereavement (Stroebe & Schut, 2001). Experiencing grief in practice appeared to have a positive impact on personal and professional development.
Avaliação do TSH sérico como fator preditivo de malignidade em nódulos tireoidianos de pacientes submetidos à punção aspirativa por agulha fina

Thyroid nodules are common and currently the first choice of investigation in distinguishing benign from malignant disease is the cytological analysis of fine needle aspiration biopsy (FNAB). Previous studies have indicated that serum TSH levels might be associated with the likelihood of malignancy. The aim of this study was to evaluate whether serum TSH is a predictor of malignancy of thyroid nodules in patients undergoing FNAB. One hundred consecutive patients, who underwent FNAB as part of clinical investigation of thyroid nodule in a multidisciplinary setting tertiary hospital, underwent ultrasonography followed by FNAB, cytology and cell block analysis. Independent-Samples Kruskal-Wallis test was used to compare the groups. The study population comprised of 89 female and 11 male patients. The mean age was 54.1 ± 14.2 years. 26% had previous thyroid disease. Mean TSH levels was 1.81 ± 1.08 uUI/mL and the mean nodule size was 2.53 ± 1.36cm. Final cytology/cell block diagnosis classified 8% as malignant, 70% as benign, 11% suspicious/indeterminate, 8% insufficient and 3% follicular lesion. The mean TSH values for malignant, benign, suspect, insufficient and follicular lesion group were as follows: 2.48, 1.59, 2.21, 2.35 and 2.20 uUI/ml, respectively. No statistical significance was detected between TSH levels and final cytology/cell block diagnosis, possibly reflecting the small sample size (P>0.05). We observed a variation between TSH levels among the groups covered in this study, but there was no statistically significant difference among them.
A Nature Reserve Visitors’ Opinions about Nature

Individuals’ opinions about nature can change according to their education, experiences, and sociocultural backgrounds. Individuals form a society, and their understanding and opinions about nature can serve as important data for informing environmental educational curricula. This study collected data on the opinions of various individuals —who represented different nationalities, genders, educational levels, and age groups— about nature in a nature reserve and research center. An open-ended question, one starting with the word “nature” and ending with an explanation thought was prepared. With this question, participants were able to reflect on their most central opinions about nature. Data were collected from a total of 278 participants who visited a nature reserve, for consideration herein; their response sentences were collected and analyzed under several main themes: “resource”, “existence/life”, “should be protected”, “equilibrium”, “home”, “emotional”, and “sacred”. The most frequently encountered theme was “resource” (31.64%), followed by “should be protected” (25.17%), “equilibrium” (14.74%), “life” (12.94%), “emotional” (6.11%), “sacred” (5.75%), and “home” (3.59%), respectively. One important finding was that most participants (44.58%), despite their gender, nationality, and educational differences, described nature as a “resource”, indicating an anthropocentric perspective. Comparatively, once all the study themes and their related sentences had been analyzed, a further important result was revealed concerning a high percentage of participants who gave responses indicating an ecocentric perspective (55.36%).
THE ROLE OF PERCEIVED BENEFITS IN FORMATION OF INTENTION TO USE ISLAMIC CROWDFUNDING PLATFORM AMONG SMALL AND MEDIUM ENTERPRISES IN MALAYSIA

Crowdfunding has become a global phenomenon due to its possible role in providing equity funding to small and medium enterprises. Numerous benefits of crowdfunding have been identified. This paper investigated whether three factors - economic benefit, convenience and transaction process are important in influencing the perceived benefits of Islamic crowdfunding platforms and whether perceived benefits affect small and medium enterprises’ (SMEs) intention to use the platform. Self-administered questionnaires and structured online surveys were distributed to SMEs in Selangor, Malaysia using the purposive sampling technique. SmartPLS was used to analyze the data. This paper found that economic benefit has a positive and significant relationship with perceived benefits, and the transaction process has a negative and significant relationship with perceived benefits, while convenience was found to have an insignificant relationship with perceived benefits. This paper also found that perceived benefits were found to have a significant relationship with intention. The significance and contribution of this paper were also discussed.
Assessing Financial Reporting Quality of Listed Companies in Developing Countries: Evidence from Ghana

The adoption of International Financial Reporting Standards (IFRS) in Ghana is expected to improve the quality of financial reporting among companies in Ghana. This paper assesses the extent to which financial reports of companies listed on the Ghana Stock Exchange (GSE) meet financial reporting quality (FRQ) dimensions of IFRS. It was a descriptive study that employed two experienced professional chartered accountants who practice as independent auditors to use FRQ criteria to assess financial reports of 20 purposively selected companies listed on GSE for 2012 and 2013. Given the high inter-rater reliability (r = .96, 95% C.I., p < .0001), the findings indicate that, overall, FRQ of the listed companies meet FRQ standards by 56.48%. Generally, the financial reports were 60.95% faithfully represented, 51.01% relevant, 50.10% understandable, 40.09% comparable and 19.75% timely audited (or 80.25% untimely). Fundamental FRQ characteristics were more prevalent than enhancing FRQ. Poorly rated FRQ areas were in the use of historical cost as measurement basis, no use of graphs and tables to clarify information, no inclusion of comprehensive glossary, ratios and index, no information on adjustment in past accounting figures for future decisions, and no comparison of current and previous accounting periods and with those of other firms. The study concludes that FRQ of the listed companies is moderate but needs considerable improvement. Implications to theory, practitioners, policy makers and industry regulators are discussed. This study fills the dearth of empirical research in FRQ in IFRS-compliance companies in Sub-Saharan Africa in general and Ghana in particular.
The informative value of taxes: The case of temporal differences in tax accounting

This work is an overview of empirical research of the last decades in the field of deferred taxes, focusing on their value relevance when making business, investment and financing decisions. The majority of research is derived from the Anglo-Saxon area, where the USA Accounting Standard SFAS No.109 is implemented. According to the relevant literature, Deferred Tax Assets, in contrast to Deferred Tax Liabilities, are valued positively by capital markets. Deferred Taxes seem to correlate with Earnings Management and contribute positively to the forecast of future cash flows. An aggressive presentation of taxes in the balance sheet and significant Book-Tax Differences (BTDs) have a negative effect on credit rating and are perceived as a red flag for low quality earnings. The question whether the findings of these surveys can be useful for countries with different tax systems and accounting standards does not seem to have been answered adequately. Key words: IAS 12, deferred taxation, financial markets.
An assessment of the potential of family day care as a nutrition promotion setting in South Australia

Articles > Journals > Health journals > Nutrition & Dietetics: The Journal of the Dieticians Association of Australia articles > March 2003 Article: An assessment of the potential of Family Day Care as a nutrition promotion setting in South Australia. (Original Research). Article from:Nutrition & Dietetics: The Journal of the Dieticians Association of Australia Article date:March 1, 2003 Author:Daniels, Lynne A. ; Franco, Bunny; McWhinnie, Julie-Anne CopyrightCOPYRIGHT 2006 Dietitians Association of Australia. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights or concerns about this content should be directed to customer service. (Hide copyright information) Related articles Ads by Google TAFE Child Care Courses Government accredited courses. Study anytime, anywhere. www.seeklearning. com.au Get Work in Child Care Certificate III Children's Services 4 Day Course + Take Home Assessment HBAconsult.com.au Abstract Objective: To assess the potential role of Family Day Care in nutrition promotion for preschool children. Design and setting: A questionnaire to examine nutrition-related issues and practices was mailed to care providers registered in the southern region of Adelaide, South Australia. Care providers also supplied a descriptive, qualitative recall of the food provided by parents or themselves to each child less than five years of age in their care on the day closest to completion of the questionnaire. Subjects: 255 care providers. The response rate was 63% and covered 643 preschool children, mean 4.6 (SD 2.8) children per carer. Results: There was clear agreement that nutrition promotion was a relevant issue for Family Day Care providers. Nutrition and food hygiene knowledge was good but only 54% of respondents felt confident to address food quality issues with parents. Sixty-five percent of respondents reported non-neutral approaches to food refusal and dawdling (reward, punishment, cajoling) that overrode the child's control of the amount eaten. The food recalls indicated that most children (> 75%) were offered fruit at least once. Depending on the hours in care, (0 to 4, 5 to 8, greater than 8 hours), 20%, 32% and 55%, respectively, of children were offered milk and 65%, 82% and 87%, respectively, of children were offered high fat and sugar foods. Conclusions: Questionnaire responses suggest that many care providers are committed to and proactive in a range of nutrition promotion activities. There is scope for strengthening skills in the management of common problems, such as food refusal and dawdling, consistent with the current evidence for approaches to early feeding management that promote the development of healthy food preferences and eating patterns. Legitimising and empowering care providers in their nutrition promotion role requires clear policies, guide lines, adequate pre- and in-service training, suitable parent materials, and monitoring.
The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.
PENGARUH KEPRIBADIAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA UMKM SASIRANGAN DI KOTA BANJARMASIN

The objective of this research is to identify the effect of personality and human resources competency on Sasirangan micro small and medium enterprise (MSME) in Banjarmasin city. This research used saturation sampling to measure SME performance and obtained 30 Sasriangan MSEM owners and managers in Banjarmasin as respondents. The data obtained were analyzed by using (partial least square) PLS analysis techniques with software SEM-PLS WarpPLS 6.0. The result showed that there is a significant influence between personality and MSME performance, and human resources competency also has influence on MSME performance. Keywords : Personality, Human Resources Competency, MSME Performance
THE IMPACT OF LIQUIDITY RATIO, LEVERAGE RATIO, COMPANY SIZE AND AUDIT QUALITY ON GOING CONCERN AUDIT OPINION

The main purpose of this study to analyze liquidity ratio, leverage ratio, company size, and audit quality ongoing concern opinion. The logistic regression analysis model is used to identify the effect of independent variables on the dependent variable. The sample is taken from the manufacturing company listed on the Indonesia Stock Exchange. The data covers a period of three years, from 2015 to 2017. The results of this study leverage and audit quality variables have a significant positive effect ongoing concern audit opinion, while other variables such as liquidity proxied by the current ratio, leverage proxied by the debt to equity ratio and company size are insignificant ongoing concern audit opinion.
The Effects of the Eurosystem's App on Euro Area Bank Lending: Letting Different Data Speak

We study the implications of the Eurosystem's expanded Asset Purchase Programme (APP) for the bank lending business of euro area banks with euro area non-financial corporations (NFCs) using microeconometric matching techniques. Based on confidential bank-level data on quantitative balance sheet items and interest rates as well as on qualitative survey responses to the Eurosystem's Bank Lending Survey, we identify the exposure of banks to the APP and corresponding effects on loan growth. We find that the APP was effective in stimulating the lending activity with NFCs for a subset of relatively sound banks. At the same time, our results show that there is a non-negligible number of banks with less healthy balance sheets which could not transfer the APP stimulus into more lending. Instead, such banks appear to have used the APP stimulus for consolidating their balance sheets, thereby also reducing their lending business with NFCs. This confirms the importance of accounting for the large degree of heterogeneity in the euro area banking sector in analyses of the effectiveness of monetary policy measures.