Miracle-dz/UniFAR-FTUs huggingface dataset:
Retrospective: a cross-sectional test of the effect and conceptualization of service value revisited

Purpose This paper aims to provide an evaluation of the findings first put forward in the article “A cross-sectional test of the effect and conceptualization of service value” with the benefit of hindsight, and to offer directions for further research and developments in the research area. Design/methodology/approach Research directions which emanated from the publication of the paper have been examined in the light of current service(s) marketing theory and practice. As a result, promising current and future strands of research have been identified. Findings The focus of both the original and this paper is on the conceptualization and measurement of the value construct. Although much theory has been advanced relative to the measurement of value, the marketing literature lacks a conceptualization and measures that reflect this theory. Research limitations/implications The implication of the paper is that marketing scholars tend to focus more on to other studies before exhausting the opportunities to identify and test appropriate conceptualizations and measures of core marketing constructs such as value, quality, sacrifice and satisfaction. Practical implications Although value is universally identified as a major driver of consumer decision-making, a full appreciation of its role in the strategic marketing efforts of organizations depends on having an accurate conceptualization and measures. The original paper and this revisit motivate and assist organizations in their efforts to better understand value and its impact in the decisions made by consumers. Social implications To contribute to the needs and wants of society, organizations must identify what is valued by society. The original and this revisit identify the creation of value as a basic need in encouraging consumer behaviours when the intent is to satisfy societal needs or desires. Originality/value The original paper was highly rated, and generated discussion and important further research. It has value as part of the history of service marketing research. The retrospective analysis by the authors gives a unique insight into processes and thinking associated with understanding key aspects that contribute to the historical development of service marketing, and provides substantial food for thought for future research directions.
FINANCIAL DISTRESS, KINERJA KEUANGAN DAN MANAJEMEN TURNOVER PERUSAHAAN PUBLIK DI BEI TAHUN 2011-2015

Penelitian ini bertujuan membuktikan pengaruh financial distress dan kinerja keuangan terhadap manajemen turnover perusahaan publik tahun 2011-2015. Model dalam penelitian regresi logistik dengan data panel sebanyak 88 perusahaan sebagai sampel. Metode pengambilan sampel dengan purposive sampling. Hasil penelitian menunjukkan bahwa financial distress, current Asset dan Return On Asset adalah positif signifikan terhadap manajemen turnover. Sedangkan variabel DER berpengaruh negatif dan tidak signifikan terhadap manajemen turnover perusahaan go public yang terdaftar di BEI tahun 2011-2015.
Effect of Implementing Clinical Pathway on the Clinical Outcomes of Patients with Acute Exacerbations of Chronic Obstructive Pulmonary Disease

Acute exacerbations of chronic obstructive pulmonary disease (AECOPD) represent a major burden for patients and health care systems. It results in increased patient mortality, length of hospital stay, and healthcare costs. The clinical pathway for hospitalized patients suffering from AECOPD is poorly established, although a clinical pathway is an integral part of total quality management. Hence, the aim of this study is to evaluate the effect of implementing a clinical pathway on the clinical outcomes in the management of patients with acute exacerbations of chronic obstructive pulmonary disease. A quasi experimental research design was utilized during the current study and it was conducted on 60 adult patients at the Respiratory Intensive Care Unit of Mansoura Main University Hospital. The patients were divided into two groups (control and study group) 30 patients in each. The control group: non-clinical pathway group non-CP group involved patients receiving the routine management regimen while the study group: clinical pathway group CP group involved patients who received management according to the clinical pathway. Clinical outcomes were evaluated by comparing the length of ICU stay, dyspnea level, anxiety level, pulmonary function tests and ABG values. The findings of this study revealed that patients in the CP group had significantly shorter length of stay than the non-CP group with mean 4.73 day versus 7.83 day p= 0.00. The mean dyspnea score declined from admission to discharge for the CP group from (8.2±1.6) to (0.4± 0.5) compared with (7.9±1.7) to (3.1±1.3) for the non-CP group. On discharge the differences between the two groups were statistically significant p=0.00. Also the mean anxiety score significantly decreased from admission to discharge for the CP group from (3±0.0) to (1.1± 3.0) compared with (2.9± 0.18) to (2.2±0.6) for the non-CP group p=0.00. Moreover, there was a significance difference between the CP group and non-CP group on discharge regarding pulmonary function tests and ABG values. The findings indicated that COPD patients with acute exacerbations can be effectively managed using a clinical pathway. The established pathway achieved its goal of decreasing patient's length of stay, improving dyspnea and anxiety levels, improving pulmonary function test and improving the arterial blood gases.
Videoconferencing for Clinical Management of Diabetes

Successful management of diabetes requires frequent appointments with healthcare professionals, many of which take place in hospital outpatient departments. Trips to hospital can be both burdensome and expensive for patients. Several studies have investigated the feasibility and effectiveness of videoconferencing for remote provision of diabetes care, but most have focused on behavioural therapy interventions such as diabetes education, selfmanagement training, and nutrition consultations which are commonly provided by nonphysician health professionals. A few clinical trials have reported the clinical outcome of videoconferencing for diabetes care, but no study has been reported on the reliability of video consultation for diabetes specialised care. The aim of this research was to evaluate the reliability of videoconferencing for clinical management of diabetes. Three preliminary studies were conducted to inform the design of a randomised controlled trial. In the first study, the process of care, delivered by endocrinologists during conventional consultations in a diabetes outpatient clinic was analysed. This study showed that physical examination was not performed in 34% of inperson consultations. The endocrinologists reported that in 86% of the cases, it would be possible to safely provide the same consultation remotely via videoconferencing if the patient was accompanied by a general practitioner at the remote site. This could save the patients cost and inconvenience of long trips. In the second study, the process of consultations provided remotely by endocrinologists via videoconference was analysed. This study was conducted in the tele-endocrinology clinic of a tertiary teaching hospital in Brisbane, which provides specialty consultations remotely to the patients living up to 1800 km away. Fifty six video consultations during a 5-month period were analysed. A nurse accompanied the patients at the remote site in 66% of the consultations, and in 18% of these cases, the endocrinologists requested the nurse to perform a physical examination. The most frequent recommendations were requesting lab tests (75%), adjustment of insulin dose (39%) and referring to an allied health professional (13%). Of these 56 consultations, the endocrinologists requested an in-person visit for three patients. In the third study in the same tele-endocrinology clinic, a questionnaire for assessing the level of patient satisfaction with video consultation was developed. It comprised 15 multiple choice items exploring four dimensions: equipment/technical issues, communication and rapport, clinical assessment, and program evaluation. This questionnaire was then used to assess the satisfaction of the patients living in rural areas of Queensland who had been
The Effect of Consumer Emotions on Online Purchasing Behavior

This chapter was written to demonstrate the effect of consumer emotion on online purchasing behavior. According to the results obtained from 418 data, it was observed that both positive and negative emotions impacted online buying behavior. In this context, as the positive emotions of the online consumer increases, the frequency of purchases increases, but as the negative emotions of the online consumer increases, the frequency of purchases decreases. In addition, user interface quality, product information quality, service information quality, site awareness, security perception, information satisfaction, and relational benefit factors are factors that negatively affect consumers emotionally in purchasing online. On the other hand, only product information quality, user interface quality, and security perception factors positively affect emotions of online consumers.
An Empirical Analysis of Corporate Social Responsibility Effects on Financial Performance for Romanian Listed Companies

The focus on corporate social responsibility (CSR) becomes central all over the world, being influenced by various factors, such as economic and employment crisis, fiscal issues, increasing competition, but also the interaction of environmental and social components with the economic performance. Moreover, the occurrence of new trends in circular and bio-economy lead to a social responsible behaviour of the companies, in spite of the downsize in terms of short-term performance. As such, this study assesses the interaction between social performance, as shaped by CSR measures, and companies’ economic and financial performance. In order to assess the social performance, we define a CSR index and for financial performance, we use various accounting and market indicators. The analysis used data for 61 companies listed on Bucharest Stock Exchange for 2015-2017 timeframe, and the analysis was conducted using panel data regressions. We believe that the obtained results are explained by the companies’ focus, especially the ones with solid financial status, on the implementation of measures that are associated with bio-economy, targeting a reduced environmental impact, and with social programs and activities. This research also emphasizes some issues for the listed companies on the Bucharest Stock Exchange, but also for other stakeholders.
Smoking and Inequalities: Quantifying Policies and Interventions

markdownabstract__Abstract__ Smoking has been identified as a risk factor for many decades . The strongest and most comprehensive evidence we have on the association between any risk factor and mortality comes from studies of smoking. Smoking is causally related to morbidity and premature mortality from many diseases. The Global Burden of Disease Project (GBD) has estimated that, 4.83 million deaths occurred due to smoking in the year 2000. Surprisingly, these estimates were nearly evenly divided between developing and industrialized countries. Approximately 80% of the deaths attributable to smoking were observed among men, while 20% were observed among women. By 2010 the overall number of deaths had reached 5.70 million with 75% of deaths among men and 25% among women. It was as high as 6.30 million, including deaths from second-hand smoke. This makes smoking the second leading risk factor for the global disease burden (behind high blood pressure), moving up from third place in 1990. Including second-hand smoke this accounts for 8.4% of the worldwide disease burden among men and 3.7% among women. The burden of disease due to smoking does not only differ by sex but also by socioeconomic status (SES) since smoking is a socially patterned behavior. Smoking is associated with an elevated risk of a number of diseases. These include various cancers (trachea, bronchus and lung, upper aero-digestive, stomach, kidney and other urinary organs, liver, pancreas, cervix uteri, bladder, colon and rectum, leukemia), respiratory diseases (including chronic obstructive pulmonary disease (COPD)), cardiovascular diseases (including ischemic heart disease (IHD) and stroke) diabetes mellitus, and several other diseases in adults over 30 years of age. Additionally, second-hand smoke, also known as environmental tobacco smoke (ETS) or as passive smoking, is related to a heightened risk of IHD, lower respiratory infections, asthma and lung cancer. The relative risks (RRs) pertaining to the different diseases related to smoking differ between men and women [9], while the evidence on regional and national variation is scarce.
Effectiveness of Life Cycle Assessment Systems for Waste Management in Hotels

Hotels are generating a huge amount of waste. Management of these enormous amounts of waste produced by hotels is difficult. To mitigate this challenge, a systematic approach is needed, more so from the sustainable management perspective. However, implementing a sophisticated waste management system may be costly. This exploratory study focuses on how life cycle assessment system (LCAS) influences the waste management in hotels. Anchoring to organizational control theory, we argue that hotel reputation and ownership of a hotel will influence the effectiveness of LCAS. We posit that reputed, and corporate managed hotels will be able to leverage from LCAS implementation better for waste management. We also argue that the effect of reputation and ownership on waste management cost reduction will be mediated through the waste produced by hotels. Data of 1,277 hotels support our arguments. Implications and contributions are discussed.
Pengaruh Audit Internal Terhadap Pendeteksian Financial Statement Fraud dan Implikasinya Pada Good Government Governance

Penelitian ini bertujuan untuk menguji bagaimana pengaruh audit internal terhadap pendeteksian financial statement fraud, serta bagaimana pula implikasinya terhadap Good Government Governance. Ada tiga variabel yang digunakan dalam penelitian ini yaitu, Audit Internal (X), Pendeteksian Financial Statement Fraud (Z), dan Good Government Governance (Y). Penelitian ini dilakukan dengan menyebarkan kuesioner kepada auditor internal di Inspektorat kota Bandung, sebagai responden untuk variabel audit internal dan pendeteksian financial statement fraud, serta kepala dinas yang berada di kota Bandung sebagai responden untuk variabel Good government governance. Penelitian ini menggunakan metode statistik parametik yaitu teknik regresi liniear sederhana untuk mengetahui pengaruh antar variabel dengan menggunakan bantuan SPSS 18.0 for window. Dari hasil pengujian statistik tersebut menunjukan bahwa berdasarkan uji regresi audit internal mempunyai pengaruh terhadap pendeteksian Financial statement fraud sebesar 46,7% dan sisanya yaitu sebesar 53,3% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Sedangkan pendeteksian Financial Statement Fraud mempunyai pengaruh terhadap Good Government Governance, hanya pengaruhnya tidak terlalu besar yaitu hanya sebesar 3,5% dan sisanya yakni sebsar 96,5% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Leasing as a Risk-Sharing Mechanism

This paper argues leasing is a risk-sharing mechanism: risk-tolerant lessors (capital owners) provide insurance to financially constrained risk-averse lessees (capital borrowers) against systematic capital price fluctuations. We provide strong empirical evidence to support this novel risk premium channel. Among financially constrained stocks, firms with a high leased capital ratio earn average returns 7.35% lower than firms with a low leased capital ratio, which we call it the negative leased capital premium. We develop a general equilibrium model with heterogeneous firms and financial frictions to quantify this channel. Our study also provides a caveat to the recent leasing accounting change of IFRS 16: lease induced liability and financial debt should not be treated equally on firms' balance sheet, as their implications for firms' equity risks and cost of equity are opposite.
STUDY OF SERUM FERRITIN LEVEL, SGOT, SGPT AND HEPATITIS B STATUS IN MULTITRANSFUSED THALASSEMIA PATIENTS

Introduction: Beta thalassemia is a single gene disorder requiring regular multi-blood transfusions which causes serious side effects and overload of iron in the form of ferritin.Excess or free iron can catalyze the formation of very toxic compounds such as OH- radicals through Fenton reaction which causes oxidative damage. This oxidative damage causes the pathogenesis of the membrane abnormalities observed in beta thalassemia.We determined whether thalassemia could account for abnormal cation transport system. Traditionally serum iron, ferritin, and the % saturation, an indirect measurement of transferrin, have been used to determine iron status. Methods: The present study included 100 multitransfused thalassemic children and 35 healthy control.All were in the age group of 3-10 years. SGPT and SGOT were estimated by Reitman & Frankels Method, and serum Ferritin & Hepatitis B were estimated by ELISA method. Results: In our study it has been found that the serum ferritin level was significantly increased in thalassemic children as compared to control due to the regular blood transfusions,and serum liver enzymes were also deranged. It was also observed that the as the number of blood transfusions increase, the serum ferritin concentration was also significantly increased.Out of 100 thalassemic cases 12 chidren were suffering from hepatitis B. Conclusion: It can be concluded from the present study that increased serum ferritin level, prevalence of hepatitis B, deranged liver enzymes are associated with multitransfused thalassemic children. With increase in the number of blood transfusions as a result of increase in age and duration of blood transfusion, the possibility of iron overload and infection with hepatitis increases.
The Use of the Media in the Promotion of Mental Health

In talking of using the media to promote mental health, we are up against a difficulty from the start. We cannot "promote" mental health in the same sense as we might promote an object or a personality not even in the same way that we might, in the interests of physical health, promote a diet or a set of exercises or even a life-style. The factors that contribute to the mental health of an individual or a society are too subtle, too tenuous; and the means by which they are achieved, on purpose or accidentally, are too diffused and too deeply enmeshed in our social roots to be easily affected by direct action. Even indirect action in this area is complex. Professionals in mental health might well decide that its interests would be served if, for example, more mentally handicapped people were shown in TV dramas to be leading comparatively normal lives, or if those who have "nervous breakdowns" were dealt with more sympathetically; they might think it better for characters to be shown coping with their problems mainly on their own or in their families, rather than invariably calling in a doctor. It might be thought a step forward, in our fragmented society, if there were more positive images of people living successfully on their own, rather than so often finding fulfillment only in a happy-ever-after partnership; it might help if someone with an alcohol problem were seen to tackle it successfully, rather than being portrayed only as a drunken lout. We could devise endless ways in which the media might further the cause of mental health; but there would be no obvious means by which we could induce editors and producers of programs to fall in with our wishes.
Multi-criteria analysis of professional education on supply chain management

Paper aims: This paper presents an analysis of professional education programs on Supply Chain Management (SCM). The purpose of this study is to analyze six professional education programs offered by the leading SCM associations, including Advanced Certified Professional Forecaster, Certified Production and Inventory Management, Certified Professional in Supply Management, and Supply Chain Professional. The analysis of professional education programs shall consider relevant criteria. There are multiple relevant criteria; some are tangible, and some others are intangible. Originality: In 2007 Prof. Lummus researched professional education influence to SCM practices. This work is an extension of Prof. Lummus research, updating it, including more professional education programs and analyzing with AHP. Research method: This paper applied the Analytic Hierarchy Process (AHP), a method for multi-criteria analysis, considering individual benefits and organizational benefits as the two main criteria, and professional education programs as alternatives. Main findings: The two major contributions of this paper are: first, it presents individual benefits and organizational benefits that must be met by professional education programs; second, it evaluates the programs from multiple perspectives. Implications for theory and practice: The approach proposed evaluates both tangible and intangible benefits of the programs.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity, capital structure, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This study uses 63 manufacturing companies that have been selected using a purposive sampling method with a total of 189 data for three years. The data processing of this research uses Eviews software version 10. The results of this study indicate that company size has a significant negative effect on firm value. However, other variables, namely profitability, liquidity and capital structure, did not significantly influence the value of the company.