Miracle-dz/UniFAR-FTUs huggingface dataset:
Penerapan "e-Audit" dalam Pemeriksaan Keuangan Negara: Tinjauan Dualitas Teknologi*

Penggunaan Teknologi Informasi dan Komuniksi (TIK) untuk manajemen informasi pengelolaan keuangan negara di sisi eksekutif-pemerintahan (sebagai auditee) maupun di sisi Badan Pemeriksa Keuangan (BPK) sebagai auditor, untuk mendapatkan informasi (elektronik) sebagai bukti audit telah memengaruhi para auditor memilih teknik auditnya. BPK sebagai auditor negara yang berwenang melaksanakan pemeriksaan (audit) atas pengelolaan keuangan negara telah menerbitkan standar auditnya, Standar Pemeriksaan Keuangan (SPKN). Standar ini antara lain mengatur bahwa BPK dapat melaksanakan pengumpulan bukti audit dengan teknik continous auditing yang oleh BPK diaplikasikan dalam sistem-aplikasi “e-Audit”. Tulisan ini bertujuan untuk memahami bagaimana para aktor (auditor/auditee/stakeholder lainnya) yang terkait dengan kegiatan audit yang dilaksanakan BPK merespon implementasi e-Audit dengan melihatnya sebagai dualitasteknologi. Penelitian ini memosisikan e-Audit sebagai suatu praktik-sosial. Tulisan ini, dengan menggunakan perspektif strukturasi (dualitas agen-struktur), menemukan bahwa para agen (pimpinan BPK) relatif berhasil memproduksi gagasan/tindakannya untuk mengimplementasikan e-Audit sebagai bagian dari strategi pelaksanaan tugas auditnya, ke dalam struktur menjadi sebuah praktik sosial. Namun, sebagai gagasan/tindakan yang relatif baru, reproduksinya menjadi bagian dari praktik sosial yang stabil, permanen dan mengakar (embedded) dalam struktur yang ada tersebut masih memerlukan dalam ruang-waktu.
The Resource-Based Theory of the Firm

Interest in the resource-based view of the firm continues to grow in the field of business policy and strategy. Recently, most of this interest seems to have been focused on understanding the empirical implications of this theory and especially on how a firm's resources and capabilities can affect its performance. Evaluating the empirical implications of the resource based view is, of course, a worthwhile endeavor. We present an overview of contributions in this issue.
Analysis of EEG and CSF 14-3-3 proteins as aids to the diagnosis of Creutzfeldt–Jakob disease

Objective: To improve diagnostic criteria for sporadic Creutzfeldt–Jakob disease (CJD). Methods: Pooled data on initial and final diagnostic classification of suspected CJD patients were accumulated, including results of investigations derived from a coordinated multinational study of CJD. Prospective analysis for a comparison of clinical and neuropathologic diagnoses and evaluation of the sensitivity and specificity of EEG and 14-3-3 CSF immunoassay were conducted. Results: Data on 1,003 patients with suspected CJD were collected using a standard questionnaire. After follow-up was carried out, complete clinical data and neuropathologic diagnoses were available in 805 cases. In these patients, the sensitivity of the detection of periodic sharp wave complexes in the EEG was 66%, with a specificity of 74%. The detection of 14-3-3 proteins in the CSF correlated with the clinical diagnosis in 94% (sensitivity). The specificity (84%) was higher than that of EEG. A combination of both investigations further increased the sensitivity but decreased the specificity. Conclusions: Incorporation of CSF 14-3-3 analysis in the diagnostic criteria for CJD significantly increases the sensitivity of case definition. Amended diagnostic criteria for CJD are proposed.
The Impact of Communication Strategy on Launching New Products: The Moderating Role of Product Innovativeness

Academic literature is filled with debate on whether product innovativeness positively impacts new product performance (NPP) because of increasing competitive advantage or negatively impacts performance due to consumers' fears of novel technology and resultant resistance to adopt. This study investigates this issue by modeling product innovativeness as a moderator that influences the relationship between communication strategy and new product performance. The authors emphasize that the impact of innovativeness to producers is different from that to consumers and that the differences have strategic impact when commercializing highly innovative products. Product innovativeness is conceptualized as multidimensional, and each dimension is tested separately. Four dimensions of innovativeness are explored—product newness to the firm, market newness to the firm, product superiority to the customer, and adoption difficulty for the customer. In this study, communication strategy is comprised of preannouncement strategy and advertising strategy. First, the relationship between whether or not a preannouncement is offered and NPP is explored. Then three types of preannouncement messages (customer education, anticipation creation, and market preemption) are investigated. Advertising strategy is characterized by whether the advertisement campaign at the time of launch was based primarily on emotional or functional appeals. Using empirical results from 284 surveys of product managers, the authors find that the relationship between communication strategy and NPP is moderated by innovativeness, and that the relationships differ not only by degree but also by type of innovativeness. Implications for research and practice are discussed.
Stock Market Microstructure Measures of Information Asymmetry are Related to Marketwide Information

This paper studies the impact of macroeconomic news on the stock market microstructure measures of information asymmetry. The results show that, due to the daily changes in the information environment, daily information asymmetry has a global impact, though on annual basis, the information asymmetry measures have significantly positive relations with the firm specific cash flow news constructed by using Vuolteenaho's (2002) vector autoregressive model to decompose the individual stock return into cash flow and discount rate news. The daily information asymmetry measures we evaluated significantly increase during both the macroeconomic and the earnings announcement periods, which suggests the important role played by the macroeconomic news on the formation of information asymmetry. Stock information asymmetry measures also co-move with the stock market average and governement bond market information asymmetry measures, and the covariations are significantly larger during macroeconomic- and non-earnings-non-macroecomic-announcement periods than during the earnings announcement periods, suggesting that the macroeconomic news that influence all the firms in the economy mainly induces the covariations in information asymmetry. Furthermore, the results show that macroeconomic news is the important source of the global impact of information asymmetry for firms in both the same and different industries, while possibly correlated cash flow news affecting firms in the same industry is another source of the commonality of information asymmetry for firms within the same industry.
Customer Perception about Celebrity Endorsement in Television Advertising for Retail Brands

The retail sector is one of the fastest moving sectors in India. Its target audience is mainly youth who constitute 50% of the Indian population. Retail brands need to be positioned for this segment, and one of the strategies used is celebrity endorsement. Television Audience Measurement (TAM) Media Research found a 49% growth in celebrity advertising in 2007. There are many studies that have been conducted on celebrity endorsements, but there is no study which has been done exclusively to understand the perception of consumers about celebrity advertising for retail brands. The present study aims to mitigate this gap in the existing literature. For the present study, the survey method, using a structured questionnaire, was employed on a sample of 186 respondents. The findings of the study revealed that customers prefer female celebrities over male celebrities. The preference for celebrities was more for sensory products than cerebral products. Customers want celebrities to entertain them as well as give information pertaining to the products in the advertisements. The factors that customers perceived to be important in selecting the celebrities for retail brands were proficiency, reliability, pleasantness, elegance, distinctiveness, approachability and non-controversial.
SERVQUAL and the Northern Ireland hotel sector: a comparative analysis ‐ part 1

Forms the first part of a two‐part investigation, exploring the relationship between quality service and customer expectations in the Northern Ireland hotel industry. Notes that, in line with customers’ demands for higher and higher service quality, the Province’s tourism sector has recognized the need to raise its profile from the back‐seat position it has taken for some years. Details the Northern Ireland Tourism and Hospitality Training Council’s introduction, in conjunction with the Northern Ireland Quality Centre, of a total quality management programme, and reports the findings of a study, using the SERVQUAL instrument, carried out on two hotels within the Province, one of which has successfully implemented the new programme.
Experimental cross-infections with Ehrlichia phagocytophila and human granulocytic ehrlichia-like agent in cows and horses

Four cows and four horses were infected experimentally with Ehrlichia phagocytophila, the cause of tickborne fever in ruminants, and with human granulocytic ehrlichia-like agent, a recently discovered species that infects people, horses and dogs in the USA and Europe. They were infected in either order, 30 days apart, to investigate serological cross-reactivity within the E phagocytophila genogroup. The course of infection was assessed by routine clinical, haematological, serological and polymerase chain reaction (PcR) examinations. Two of the cows infected with E phagocytophila and two of the horses infected with granulocytic ehrlichia-like agent, developed characteristic signs of ehrlichiosis. When the same animals were infected with their heterologous ehrlichial isolate 30 days later, they did not develop clinical signs of disease. The infection of the other two cows with human granulocytic ehrlichia-like agent and the other two horses with E phagocytophila, resulted in asymptomatic seroconversion. When the same animals were infected with their homologous ehrlichial isolate 30 days later, they remained asymptomatic and had normal haematological results and negative PCRS until the end of the monitoring period, 60 days after the first infection. In these animals, there was an increase in antibody titre after the second infection which was interpreted as a specific immune response, and as a reactivation of the immune response to the first infection.
No benefit for consensus double reading at baseline screening for lung cancer with the use of semiautomated volumetry software.

PURPOSE To retrospectively evaluate the performance of consensus double reading compared with single reading at baseline screening of a lung cancer computed tomography (CT) screening trial. MATERIALS AND METHODS The study was approved by the Dutch Minister of Health and ethical committees. Written informed consent was obtained from all participants. The benefit of consensus double reading was expressed by the percentage change in cancer detection rate, recall rate, number of additional nodules detected, and change in sensitivity and specificity in 7557 participants. The reference standard was a retrospective analysis of the serial CT scans performed in participants diagnosed with lung cancer during a 2-year period after baseline. Semiautomated volumetric software was used for nodule evaluation. McNemar tests were performed to test statistical significance. In addition, sensitivity, specificity, positive predictive value (PPV), and negative predictive value (NPV) were calculated and 95% confidence intervals (CIs) constructed. RESULTS Seventy-four cases of lung cancer were qualified as detectable at baseline. Compared with single reading, consensus double reading did not increase the cancer detection rate (2.7%; 95% CI: -1.0%, 6.4%; P = .50) or change the recall rate (20.6% vs 20.8%, P = .28), but led to the detection of 19.0% (1635 of 8623; 95% CI: 18.0%, 19.9%, P < .01) more nodules. The sensitivity, specificity, PPV, and NPV were 95.9% (71 of 74), 80.2% (6001 of 7483), 4.6% (71 of 1553) and 99.9% (6001 of 6004) for single reading and 98.6% (73 of 74), 80.0% (1497 of 7483), 4.6% (73 of 1570), and 99.9% (5986 of 5987) for consensus double reading, respectively. CONCLUSION There is no statistically significant benefit for consensus double reading at baseline screening for lung cancer with the use of a nodule management strategy based solely on semiautomated volumetry.
Overcoming technical variation and biological variation in quantitative proteomics

Quantitative proteomics investigates physiology at the molecular level by measuring relative differences in protein expression between samples under different experimental conditions. A major obstacle to reliably determining quantitative changes in protein expression is to overcome error imposed by technical variation and biological variation. In drug discovery and development the issue of biological variation often rises in concordance with the developmental stage of research, spanning from in vitro assays to clinical trials. In this paper we present case studies to raise awareness to the issues of technical variation and biological variation and the impact this places on applying quantitative proteomics. We defined the degree of technical variation from the process of two‐dimensional electrophoresis as 20–30% coefficient of variation. On the other hand, biological variation observed experiment‐to‐experiment showed a broader degree of variation depending upon the sample type. This was demonstrated with case studies where variation was monitored across experiments with bacteria, established cell lines, primary cultures, and with drug treated human subjects. We discuss technical variation and biological variation as key factors to consider during experimental design, and offer insight into preparing experiments that overcome this challenge to provide statistically significant outcomes for conducting quantitative proteomic research.
4,6-Bis(diphenylphosphanyl)-2,8-dimethylphenoxathiin dichloromethane monosolvate

The title compound, C38H30OP2S·CH2Cl2, belongs to the xanthene family of ligands containing S- and O-donor atoms in the central heterocylic ring. Positions 2 and 8 on the xanthene backbone are functionalized with methyl groups to allow for the selective functionalization of the backbone at positions 4 and 6 with diphenylphosphanyl units. The title compound shows a significant ‘roof-like’ bending along the axis of planarity involving the O- and S-donor atoms and the benzene rings, resulting in a dihedral angle between the mean planes of the benzene rings of 32.88 (13)°.
Methyl‐tert‐hexyl ether and methyl‐tert‐octyl ether as gasoline oxygenates: Anticipating widespread risks to community water supply wells

The widespread contamination of groundwater resources associated with methyl‐tert‐butyl ether (MtBE) use has prompted a search for replacement oxygenates in gasoline. Among the alternatives currently under development are higher methyl‐tert‐alkyl ethers, notably methyl‐tert‐hexyl ether (MtHxE) and methyl‐tert‐octyl ether (MtOcE). As was the case with MtBE, the introduction of these ethers into fuel supplies guarantees their migration into groundwater resources. In the present study, a screening‐level risk assessment compared predicted well water concentrations of these ethers to concentrations that might cause adverse effects. A physicochemical model which has been successfully applied to the prediction of MtBE concentrations in community water supply wells (CSWs) was used to predict well water concentrations of MtHxE and MtOcE. The results indicate that these ethers are likely to contaminate water supply wells at slightly lower levels than MtBE as a result of migrating from leaking underground fuel tanks to CSWs. Because very little data is available on the physicochemical and environmental properties of MtHxE and MtOcE, estimation methods were employed in conjunction with the model to predict well water concentrations. Model calculations indicated that MtHxE and MtOcE will be present in many CSWs at concentrations approaching the concentrations that have caused widespread public health concern for MtBE. Based on these results and the possibility that MtHxE and MtOcE are potential carcinogens, testing of the toxicological properties of these ethers is recommended before they are used to replace MtBE in gasoline.
Ownership Structure and Stock Returns: Analysis of the Impact of Family Shareholding

This paper examines the relationship between the ownership structure and the stock returns for a sample of 195 companies listed on the Swiss Exchange for the period 2003-2013. The distinction is made between family firms, widely held firms and those owned by another blockholder, as well as between the generation of the family firm and the active involvement of the family in the management of the company. The results of the study show that differences in the ownership structure of companies have a non-negligible influence on the stock value and investment strategies based on the latter provide significant abnormal returns.
Stage-Gate Controls, Learning Failure, and Adverse Effect on Novel New Products

This article argues that Stage-Gate controls have the potential of restricting learning in a new product development project and thus hurting the performance of novel new products. Specifically, the authors examine whether control on new product development exercised through rigorous gate review criteria increases project inflexibility, which in turn leads to increased failure to learn. They also focus on whether the effect of project inflexibility is worsened when there is turbulence in the firm's technological and market environment. Furthermore, the authors study whether failure to learn can have an adverse effect on new product performance when the product is novel. Finally, they examine whether a certain relaxation in gate evaluation (gate conditionality) that has been suggested recently mitigates the adverse effect of rigorously enforced controls. The results, which are based on a survey of 120 projects that used the Stage-Gate process for new product development, show that repeated application of strictly enforced and objective evaluation criteria for improved control makes projects more inflexible. Gate conditionality does not mitigate the adverse effect of gate review criteria. Project inflexibility leads to learning failure, and this effect is worsened when the technological environment of the firm is turbulent. In turn, learning failure adversely affects the market performance of novel new products.
Board Independence and Corporate Performance

The large number of dramatic corporate collapses around the world over the last decade, focused attention on the importance of corporate governance to the long term success of a firm. The separation of ownership from management raises a key issue of how to effectively monitor managers to ensure that they act in the best interest of the shareholders and other stakeholders as well. The role of independent directors in improving the effectiveness of control has been the subject of debate in academic literature, especially in the context of a culture of poor corporate governance.
Online social networks in the travel sector

To advance understanding of online social networks in the travel sector, in which consumers share experiences about travel destinations and search information to plan their travels, this study analyses some antecedents and consequences associated with participation in such networks. The authors consider two levels of participation: observation and knowledge contribution. The data reveal that observation depends on calculative commitment to the network, whereas knowledge contribution exhibits a positive effect initiated by both calculative and affective commitment. Trust has positive effects on both types of commitment. Finally, observation and knowledge contribution positively influence a consumer's intention to use the products and services of the travel organisation that hosts the network.
Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management and Agency Theory

We relate impression and earnings management to the field of ethnostatistics, the study of how statistics are produced and managed. By further linking impression management and agency theory, we show that earnings management may exacerbate agency problems. We hypothesize that earnings-increasing earnings management occurs more frequently following duality-creating successions than otherwise. A dual CEO/Chair would have greater authority to control the impression the company wants to make with its financial reports and may also be operating with greater expectations to produce positive results. Using a sample of 173 duality-creating succession announcements and 112 non-duality creating succession announcements, we find empirical results consistent with this hypothesis.
The Effects of Ownership

Small- and medium-sized enterprises (SMEs) play an important role in today's global economy. However, there are significant differences in how they respond to the opportunities and threats in international markets. This study suggests SMEs' ownership and governance systems significantly influence the development of knowledge-based resources necessary for internationalization. Using a sample of 384 US SMEs, we find a positive relationship between both the equity held by top management team members and venture capitalists and the development of these important resources. This positive association is further accentuated by the presence of independent outside directors on SMEs' boards, supporting their monitoring and enterprising roles.
Testing the Value of Customization: When Do Customers Really Prefer Products Tailored to Their Preferences?

Recently, researchers have paid increasing attention to the marketing strategy of customization. A key assumption is that customized products create higher benefits for customers than standard products because they deliver a closer preference fit. The prerequisite for this effect is the ability to obtain precise information on what customers actually want. But are customers able to specify their preferences that precisely? Several theoretical arguments raise doubts about this, implicitly challenging the value of customization. The authors conduct two studies in which they find that products customized on the basis of expressed preferences bring about significantly higher benefits for customers in terms of willingness to pay, purchase intention, and attitude toward the product than standard products. The benefit gain is higher if customers have (1) better insight into their own preferences, (2) a better ability to express their preferences, and (3) greater product involvement. This suggests that customization has the potential to be a powerful marketing strategy if these conditions are met. In the opposite case, firms willing to serve heterogeneous customer preferences need to adapt their customization systems in such a way that they explicitly address the customers’ inability to provide valid preference information.