Miracle-dz/UniFAR-FTUs huggingface dataset:
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN MULTINASIONAL (Studi Pada Perusahaan Multinasional Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013)

Funding decisions of multinational companies determine the company’s operation. The company can used debt or equity to fund company’s operation. Good management of the capital structure made company survive and continue to compete with the other. This study uses a type of explanatory research. This study population using time series data Profitability, Liquidity and Capital Structure. The sampling based on purposive sampling of multinational company in 2010 until 2013, as many as 136 samples. The data used were obtained from the official website of Indonesia Stock Exchange (www.idx.com) and the Indonesian Capital Market Directory (ICMD). Analysis of the data used is multiple linear statistical analysis using SPSS 20.0 . The coefficient of determination of the dependent variable Capital Structure of 0.546 that means 54.6% of the capital structure influenced the independent variable profitability and liquidity and the remaining 45.4% influenced by other variables not explained in this study. This Simultaneous results show the profitability and liquidity variables have a significant effect to capital structure. This partial result show profitability variable have a significant effect to capital structure, and so liquidity variable have a significant effect to capital structure. Keyword : Return On Assets, Quick Ratio, Debt to Equity Ratio . ABSTRAK Keputusan pendanaan perusahaan multinasional sangat menentukan operasional perusahaan. Perusahaan dapat menggunakan hutang atau modal sendiri untuk mendanai operasional perusahaan. Pengelolaan struktur modal yang baik membuat perusahaan dapat bertahan dan terus bersaing dengan perusahaan lain. Jenis Penelitian ini menggunakan penelitian explanatory research . Populasi penelitian ini menggunakan data time series Profitabilitas, Likuiditas dan Struktur Modal. Penentuan sampel berdasarkan purposive sampling pada perusahaan mulitinasional tahun 2010-2013, yaitu sebanyak 136 sampel. Data yang digunakan diperoleh dari website resmi Bursa Efek Indonesia ( www.idx.com ) dan Indonesia Capital Market Directory (ICMD). Analisis data yang digunakan adalah analisis statistik linier berganda menggunakan SPSS 20.0. Nilai koefisien determinasi dari variabel terikat Struktur Modal sebesar 0,546 berarti bahwa sebesar 54,6 % struktur modal dipengaruhi variabel bebas profitabilitas dan likuiditas dan sisanya 45,4 % dipengaruhi oleh variabel-variabel lain yang tidak dibahas dalam penelitian ini. Hasil Uji simultan menunjukkan bahwa variabel profitabilitas dan likuiditas berpengaruh signifikan terhadap struktur modal. Hasil uji parsial menunjukkan variabel profitabilitas berpengaruh signfikan terhadap struktur modal dan likuiditas juga berpengaruh signifikan terhadap struktur modal. Kata kunci : Return On Assets, Quick Ratio, Debt to Equity Ratio .
Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

The purpose of this article is to investigate and analyze through the lens of contingency theory the existence and use of management accounting techniques in Romanian entities, with an in-depth consideration of the institutional factors characterizing the environment of this country. Using a sample of 109 respondents, we identify factors associated with the existence and use of management accounting techniques in a context where organizational practices are subject to variations, resource and training scarcity, and uncertainty. Our findings indicate that the most important factors are the type of capital and size. The adoption and use of management accounting techniques are mostly associated with the presence of foreign capital as a defining feature of the Romanian environment. However, we find limited statistical support for the importance of the environment and competition, factors usually related to the use of such techniques in other developing countries.
Effect of articular cartilage proteoglycan depletion on high frequency ultrasound backscatter.

OBJECTIVE To study the effect of variations of articular cartilage proteoglycans (PG) on high-frequency ultrasound backscatter. DESIGN The study was performed on patellar cartilages of immature and mature rats (N=36). The variation of PG content was induced by enzyme digestion. Control and treated cartilages were explored in vitro using a 55MHz scanning acoustic microscopy, then assessed by histology for the fibrillar collagen organization analysis. The variations of proteoglycan and collagen content were evaluated. Thickness measurements performed on both B-scan images and histologic sections were compared. Ultrasonic radio-frequency signals reflected by the cartilage surface and backscattered from its internal matrix were processed to estimate the integrated reflection coefficient (IRC) and apparent integrated backscatter (AIB). RESULTS Although hyaluronidase treatment of immature and mature cartilages removed approximately 50% of the proteoglycans, the echogenicity level of ultrasound images of degraded cartilages was similar to that of controls. IRC and AIB parameters did not significantly vary. Histologic sections of degraded cartilage displayed no change in collagen fiber organization. The thickness mean values measured by ultrasound in PG-depleted groups were significantly higher than in controls, whereas no significant difference in thickness was detected by histological measurement. The increase in cartilage thickness may potentially be explained by a decrease of speed of sound in PG-depleted cartilages that is more likely subsequent to an increase of water content. CONCLUSION Current results indicate that PG depletion has no significant effect on high frequency ultrasound backscattered from rat patellar cartilage. Ultrasound may provide information about variations of PG content via speed of sound measurement.
Sustainability perspectives on Oulanka National Park, Finland: mixed methods in tourism research

This paper positions mixed methods as a complement to traditional qualitative and quantitative research. It provides an example of conducting mixed methods research by analysing the sociocultural sustainability of tourism as perceived by local stakeholders nearby Oulanka National Park in north-eastern Finland. Semi-structured interviews were linked concurrently to survey data from the same respondents. First, four discourses were identified based on 40 interviews with respondents about tourism development pertinent to the Protected Area Network (PAN) Parks international certification. Second, the differences between the representatives of the discourses were examined using non-parametric statistics. Results of the qualitative and quantitative analysis supplemented each other. The survey results supported the identification of four discourses and provided information about the representatives using the discourses. The discourse groups differed according to length of residence in the area, distance from the park, gender, employment in tourism, familiarity with PAN Parks, benefit from PAN Parks status, belief in the benefits of PAN Parks, satisfaction with tourism and park development, importance of the environmental dimension and satisfaction with various dimensions of sustainability. The study demonstrates that a better understanding of a problem may be acquired by using a mix of survey methods and interviews.
Gender and Water in Northeast Thailand: Inequalities and Women's Realities

The water world is socially constructed, reflecting continuous global gender inequalities and discrimination by those who hold dominant perspectives on water. While there is a strong global acknowledgement of the roles of women in water management by the United Nations International Water for Life Decade 2005-2015, discourses on gender mainstreaming in water management are still marginalised and under-theorised. The Millennium Development Goal-7 on environmental sustainability, addressing the need of more than one billion people for a significant improvement to accessing safe drinking water and basic sanitation, stagnated without a strong political will to include gender ideology in mainstream water perspectives. This qualitative study was conducted in a sub-urban community of Northeast Thailand in 2011, exploring the gendered roles, responsibilities, and inequalities of access to and control over village water resources. Results of this study illuminate the importance of taking into account the complexity of power and negotiation in local water structures within women’s social realities.
A longitudinal study of haptic pitch correction guidance for string instrument players

This paper reports a six-day longitudinal study of haptic pitch correction guidance conducted with 18 novice string instruments players. The study compared a standard chromatic tuner and a haptic tuner (HapTune), which deliver information through the visual and the haptic (tactile) channel, respectively. Experimental results showed that HapTune was as effective as the chromatic tuner in improving the participants' skills for playing correct pitches. Further, HapTune seemed to cause less visual distraction to the participants' visual attention to score reading during string instrument play. These results suggest good viability of HapTune as an alternative of chromatic tuners, especially for visually-impaired users.
An Examination of Organizational Trust Antecedents

The objective of this research is to empirically assess antecedents of organizational trust. To accomplish this objective, 83 managerial employees were surveyed in a branch of a federal governmental agency located in a large metropolitan city in the Southwestern United States. Multiple regression analysis showed that age, marital status, and work group cohesion were positively associated with organizational trust. Organizational trust did not differ by either race or gender. Results are discussed in light of competitive challenges facing human resource managers.
Eliciting Subjective Beliefs about Mortality Risk Orderings

We develop an experimental method to elicit subjective beliefs about the ordering of mortality risk over different causes of death. The experimental procedure emphasizes incentive-compatibility, so that the individual has a positive financial incentive to respond truthfully. We also consider the extent to which individuals have subjective beliefs for sub-segments of the population that are more accurate than their beliefs about the risks for the population as a whole. We propose several hypotheses concerning the degree of familiarity of the risks, and find that the evidence supports those hypotheses. The evidence also suggests that there is no discernible difference between beliefs elicited using hypothetical or real financial rewards in the elicitation format we use. Our findings restore some confidence in the ability to elicit beliefs about mortality risks, and therefore to get reliable estimates of the monetary value of a statistical life.
Systematic review of text-messaging interventions to promote healthy behaviors in pediatric and adolescent populations: implications for clinical practice and research.

BACKGROUND Unhealthy lifestyle behaviors are major public health problems. Promoting positive behavior change is an ongoing challenge that warrants innovative solutions. Mobile phone use is becoming widespread across populations and merits further exploration as a strategy to promote wellness and reduce health disparities. AIMS The purpose of this paper is to review the evidence using text messaging as a tool to deliver healthy lifestyle behavior intervention programs in pediatric and adolescent populations. The following question was used to guide the systematic review, "In pediatric and adolescent populations, how does the use of text-message-based interventions versus control or comparison interventions affect healthy lifestyle behaviors? " METHODS A systematic search for relevant literature was conducted in the following databases: MEDLINE, PubMed, Google Scholar, Cochrane Library, and PsycINFO, and by hand-searching bibliographies. Evidence was compiled from experimental studies in peer-reviewed journals published from 2004 to May 15, 2011. Data were extracted using guidelines set forth by the Centre for Reviews and Dissemination. RESULTS Thirty-seven articles were identified from the comprehensive search. Eight articles representing seven studies (two articles were published describing different aspects of the outcomes from one study) met inclusion for this review. Mean age of participants in the study ranged from 8.7 to 17.9 years of age. Differences between groups on healthy lifestyle behaviors were significant in five studies. CONCLUSIONS This review supports previous literature suggesting that mobile phones are uniquely positioned to bridge gaps in health disparities and reach across demographics. Interventions using short messaging service may be most effective as a reminder system to support disease management behaviors. Existing recommendations for tailored, interactive, and family-centered care are supported with mobile technology recommended to augment clinical practice and health behavior change efforts. However, more rigorous, theory-based intervention research using mobile technology is warranted in pediatric and adolescent populations.
Risk‐Adjusted Long‐Term Contrarian Profits: Evidence from Non‐S&P 500 High‐Volume Stocks

Can trading volume help unravel the long-term overreaction puzzle? With portfolios of non-S&P 500 NYSE stocks, we show that (1) both the high- and low-volume (abnormal volume) contrarian portfolios earn a much higher market-adjusted excess return than the normal-volume contrarian portfolio, (2) however, when leverage-induced risk is factored in, excess returns from contrarian portfolios with normal- and low-volume stocks are insignificant, (3) only excess returns from high-volume contrarian stocks are significant and cannot be explained by the time-varying risk and return framework, and (4) such high-volume, risk-adjusted excess returns arise mainly from winner (glamour) stocks. Copyright 2005 by the Eastern Finance Association.
Executive function and capacity to consent to a noninvasive research protocol.

OBJECTIVE This study measured the association between executive function and decision-making capacity in subjects consenting to a noninvasive research protocol. METHOD Subjects consenting to a noninvasive research protocol (N = 21; mean age: 65.5 [standard deviation: 9.2] years) were administered a modified version of The MacArthur Competency Assessment Tool-Treatment (MacCAT-T), Executive Interview (EXIT25), Executive Clock Drawing Task (CLOX), and Mini-Mental State Examination (MMSE). RESULTS The EXIT25 was the only instrument to correlate with each decision-making capacity domain: understanding, appreciation, and reasoning. CONCLUSIONS Executive function as measured by the EXIT25 is associated with multiple decision-making capacity domains.
Nationwide registry-based ecological analysis of Q fever incidence and pregnancy outcome during an outbreak in the Netherlands

Objective Whether areas affected by Q fever during a large outbreak (2008–2010) had higher rates of adverse pregnancy outcomes than areas not affected by Q fever. Design Nationwide registry-based ecological study. Setting Pregnant women in areas affected and not affected by Q fever in the Netherlands, 2003–2004 and 2008–2010. Participants Index group (N=58 737): pregnant women in 307 areas with more than two Q fever notifications. Reference group (N=310 635): pregnant women in 921 areas without Q fever notifications. As a baseline, pregnant women in index and reference areas in the years 2003–2004 were also included in the reference group to estimate the effect of Q fever in 2008–2010, and not the already existing differences before the outbreak. Main outcome measures Preterm delivery, small for gestational age, perinatal mortality. Results In 2008–2010, there was no association between residing in a Q fever-affected area and both preterm delivery (adjusted OR 1.01 (95% CI 0.94 to 1.08)), and perinatal mortality (adjusted OR 0.87 (95% CI 0.72 to 1.05)). In contrast, we found a weak significant association between residing in a Q fever-affected area in 2008–2010 and small for gestational age (adjusted OR 1.06 (95% CI 1.01 to 1.12)), with a population-attributable fraction of 0.70% (95% CI 0.07% to 1.34%). We observed no dose–response relation for this outcome with increasing Q fever notifications, and we did not find a stronger association for women who were in their first trimester of pregnancy during the months of high human Q fever incidence. Conclusions This study found a weak association between residing in a Q fever-affected area and the pregnancy outcome small for gestational age. Early detection of infection would require mass screening of pregnant women; this does not seem to be justified considering these results, and the uncertainties about its efficacy and the adverse effects of antibiotic treatment.
Corporate Entrepreneurship Activities Through Strategic Alliances: A Resource-Based Approach Toward Competitive Advantage

abstract Corporate entrepreneurship (CE) activities may significantly benefit from interfirm strategic alliances, although such benefits have not been sufficiently examined in the literature. In this paper, a resource-based framework is presented to examine how strategic alliances offer entrepreneurial firms needed resources that may not otherwise be available. We argue that CE activities are likely to lead to resource gaps. We compare various options to fill resource gaps, and identify the pros and cons of the alliance approach. We then discuss the resource conditions that provide competitive advantage for a firm, if alliances are properly used to help implement CE. Finally, we examine how different types of alliance (e.g. joint ventures, R&D alliances, and learning alliances) facilitate various CE activities, including innovation, corporate venturing, and strategic renewal.
A Research Model for Mobile Phone Service Behaviors: Empirical Validation in the U.S. and Turkey

Abstract Mobile phone services' adoption and acceptance issues may have a significant impact on business and personal communication practices at the regional and global levels. In this paper, we test an extended technology acceptance model (TAM) in the U.S. and Turkey. We explore key factors that influence the usefulness, ease of use, and intentions to use advanced mobile phone services, such as mobile Internet access, E- Mail, and payments. Our results provide support for the technology acceptance model from both samples and for the importance of variables such as efficacy and personal innovativeness. In addition, we observe differences between the two samples and offer culture-based implications of our research. Finally, research and practical implications are provided.
Cost of prophylaxis in the management of cytomegalovirus infection in solid organ transplant recipients

Abstract: Background: Limited economic data exist on the use of valganciclovir for the prevention of cytomegalovirus (CMV) infection and disease in solid organ transplant (SOT) recipients. We compared the economics of sequential i.v. and oral ganciclovir prophylaxis vs. oral valganciclovir prophylaxis alone in high‐risk (D+/R−) SOT patients.
Protecting the Environment for Self-interested Reasons: Altruism Is Not the Only Pathway to Sustainability

Concerns for environmental issues are important drivers of sustainable and pro-environmental behaviors, and can be differentiated between those with a self-enhancing (egoistic) vs. self-transcendent (biospheric) psychological foundation. Yet to date, the dominant approach for promoting pro-environmental behavior has focused on highlighting the benefits to others or nature, rather than appealing to self-interest. Building on the Inclusion Model for Environmental Concern, we argue that egoistic and biospheric environmental concerns, respectively, conceptualized as self-interest and altruism, are hierarchically structured, such that altruism is inclusive of self-interest. Three studies show that self-interested individuals will behave more pro-environmentally when the behavior results in a personal benefit (but not when there is exclusively an environmental benefit), while altruistic individuals will engage in pro-environmental behaviors when there are environmental benefits, and critically, also when there are personal benefits. The reported findings have implications for programs and policies designed to promote pro-environmental behavior, and for social science research aimed at understanding human responses to a changing environment.
Using guest lecturers to address the gap between theory and practice in auditing studies at a South African university- a case study.

The objective of this study was to investigate students' perceptions about the appropriateness and usefulness of guest lectures as a teaching method after they attended three guest lecturer events during their Auditing studies at postgraduate level. In order to determine whether guest lectures can provide an effective real-life learning experience for students in auditing studies at South African universities, data was collected by means of a research questionnaire completed by the students who attended the guest lecture events. The findings from the study indicated that students perceive that guest lectures in appropriate topics, presented by carefully selected guest lecturers from practice, can indeed provide an effective real-life learning experience for students in auditing studies at South African universities. The findings from this study make a contribution to the academic and practical aspects of auditing education by documenting inter alia the benefits of this teaching method.
Investment Banker Reputation and the Performance of Seasoned Equity Issues

We study the relation between investment banker reputation and announcement-period returns and between banker reputation and three-year post-issue holding-period returns for firms that conducted seasoned equity offerings (SEOs) between 1980 and 1994. We find a positive relation overall between investment banker reputation and announcement-period returns but no significant relation between investment banker reputation and long-run post-issue stock price performance. We also design an empirical model to predict the prestige of the issuer’s underwriter. We find that announcement-period returns are significantly related to banker prestige for issuers with high levels of information asymmetry that go against type to use a high-prestige investment banker.
Statistical modelling of asymmetric risk in asset returns

The purpose of this article is to provide a straightforward model for asset returns which captures the fundamental asymmetry in upward versus downward returns. We model this feature by using scale gamma distributions for the conditional distributions of positive and negative returns. By allowing the parameters for positive returns to differ from parameters for negative returns we can test the hypothesis of symmetry. Some applications of this process to expected utility and semi-variance calculations are considered. Finally we estimate the model using daily UK FT100 index and Futures data.
Defence spending and growth in Greece 1974–90: some preliminary econometric results

During the period 1974–90 Greece has allocated an average of 6.4% of GDP to defence yearly. The Greek defence burden is currently the highest among European Union and NATO members. At the same time, the Greek economy has exhibited the lowest rates of growth and it is plagued by persistent economic problems. This paper, using disaggregated military spending data, investigates its economic effects during the period 1974–90. Preliminary results reported here are inconclusive.