Miracle-dz/UniFAR-FTUs huggingface dataset:
Interpretation of Formative Measurement in Information Systems Research

Within the Information Systems literature, there has been an emerging interest in the use of formative measurement in structural equation modeling (SEM). This interest is exemplified by descriptions of the nature of formative measurement (e.g., Chin 1998a), and more recently the proper specification of formatively measured constructs (Petter et al. 2007) as well as application of such constructs (e.g., Barki et al. 2007). Formative measurement is a useful alternative to reflective measurement. However, there has been little guidance on interpreting the results when formative measures are employed. Our goal is to provide guidance relevant to the interpretation of formative measurement results through the examination of the following six issues: multicollinearity; the number of indicators specified for a formatively measured construct; the possible co-occurrence of negative and positive indicator weights; the absolute versus relative contributions made by a formative indicator; nomological network effects; and the possible effects of using partial least squares (PLS) versus covariance-based SEM techniques. We provide prescriptions for researchers to consider when interpreting the results of formative measures as well as an example to illustrate these prescriptions.
PENGARUH KEPEMILIKAN SAHAM DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

ABSTRACT This research is meant to find out the influence of share ownership and corporate social responsibility to the tax aggressiveness. This research has been conducted by using manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011 until 2015 periods. The sample of this research has been done by using purposive sampling technique and based on predetermined criteria, 225 manufacturing companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis with the application of SPSS (Statistical Product and Service Solutions). The dependent variable of this research has been done by using tax aggressiveness and the independent variables i.e. share ownership consists of managerial ownership, institutional ownership, and public ownership also corporate social responsibility. The result of this research shows that managerial ownership gives significant and negative influence to the tax aggressiveness meanwhile institutional ownership gives significant and positive influence to the tax aggressiveness, public ownership gives significant and positive influence to the tax aggressiveness, and corporate social responsibility gives significant and positive influence to the tax aggressiveness. Keywords: Managerial Ownership, Institutional Ownership, Public Ownership, Corporate Social Responsibility, Tax Aggressiveness.
A portfolio study on the safe haven effect of gold for investors in developed and emerging markets

A research on the behavior in gold investment is conducted on a selection of developed and emerging markets. To what extent does gold function as a safe haven for stocks and bonds in these markets? The period considered ranges from January 2004 – December 2017. The analysis is done from the perspective of the Portfolio theorem. We contribute to the existing literature in two ways. Firstly, we use time-varying variances and dynamic conditional correlations in the portfolio analysis. Secondly, we distinguish the bonds into government and corporate bonds where the corporate bonds are even further distinguished into less risky (investment-grade) and more risky (high-yield) bonds. Results have shown that gold has not lost its traditional property as safe haven asset for portfolios with only stocks and in most cases for portfolios with stocks and bonds.
L-selectin and very late antigen-4 integrin promote eosinophil rolling at physiological shear rates in vivo.

Adherence of eosinophils to vascular endothelium and their accumulation at sites of allergen challenge are hallmarks of allergic inflammation. However, the molecular mechanisms mediating eosinophil adhesion under conditions of blood flow are not well understood. The present studies were performed to identify the receptors on human eosinophils involved in initiating adhesion to activated endothelium at physiologic shear rates in vivo. We have compared the relative contribution of L-selectin, VLA-4 (CD49d), and CD18 integrins in mediating eosinophil adhesion to microvascular endothelial cells in the rabbit mesentery by using intravital video microscopy. Eosinophils were found to roll in venules, but not arterioles, and this rolling could be stimulated by activation of endothelium with IL-1. In contrast to neutrophil rolling, which is predominantly L-selectin-dependent, eosinophil rolling was mediated by L-selectin, and also VLA-4. mAbs to L-selectin and VLA-4 alpha, but not CD18, significantly inhibited eosinophil rolling in vivo. The inhibition of VLA-4-mediated eosinophil rolling was not caused by modulation of eosinophil L-selectin or CD18 expression. This inhibition also was not caused by nonspecific inhibitory effect of the Abs studied, because the anti-VLA-4 mAbs inhibited eosinophil (VLA-4+) but not neutrophil (VLA-4-) rolling in the mesenteric venules. These results demonstrate that early events of eosinophil adhesion, i.e., rolling, are mediated by multiple adhesion receptors, including L-selectin and VLA-4, at physiologic shear rates in vivo.
Going of the gastro-oesophageal junction / cardia Aetiology and classification of adenocarcinoma

http://gut.bmj. com/content/59/3/282.full. html Updated information and services can be found at: These include: References http://gut.bmj. com/content/59/3/282.full. html#ref-list-1 This article cites 37 articles, 9 of which can be accessed free at: service Email alerting box at the top right corner of the online article. Receive free email alerts when new articles cite this article. Sign up in the Notes
BUSINESS ENVIRONMENT ANALYSIS BASED ON THE GLOBAL COMPETITIVENESS INDEX (GCI) AND DOING BUSINESS (DB): CASE STUDY SLOVAKIA

Since the quality of the business environment is decisive for the inflow of investments in the country, this paper is focused on a brief analysis of the Slovak business environment based on international indicators. Assessing the quality of the business environment is the assessment of the level of the individual components of the business environment. A high-quality business environment that creates the conditions for long-term economic growth is a basic precondition for business development and increasing the competitiveness of the country. Elements of the business environment in the country constitute a legislative framework for business and law enforcement, administrative and financial (tax and fee) burdens, interference with business freedom and business infrastructure (conditions, quality and availability of key factors of production and business services). It is clear from this that the business environment is a complex variable, including many areas. Therefore, this paper will point to some selected areas of business environment in Slovakia. A sustainable business environment constantly innovates and simplifies individual indicators affecting businesses on the market. The paper provides results of the analysis of business environments of Slovakia over 2012 2018 (GCI) on the basis of data provided by organisations dealing with business environment surveys such as the World Bank and World Economic Forum.
The Effect of Leadership, Compensation and Competency on Employee Performance

This study is an implicit study of the influence of leadership, compensation and competence on employee performance of Banda Aceh Public Health Office. The purpose of this research is to know the influence of leadership, compensation and competency either partially or simultaneously on employee performance of Banda Aceh Public Health Office. The study population is all over Government Employees that works on Banda Aceh Public Health Office, amounting to 84 employees. The entire population is sampled because the population is affordable or less than 100. Data collection is done by distributing questionnaires (questionnaires). Primary data are then analyzed by using multiple linear regressions. The results of the study explain the leadership significantly influences the performance of employees in the Public Health Office of Banda Aceh. Compensation has a significant effect on employee performance of Banda Aceh Public Health Office. Simultaneously leadership, compensation and competence have a strong and positive relationship with employee performance at Banda Aceh Public Health Office. The role of leadership, compensation and competence in influencing employee performance at Banda Aceh Public Health Office also more dominant than other variables outside the model.
Pollination and Restoration

Pollination services underpin sustainability of restored ecosystems. Yet, outside of agri-environments, effective restoration of pollinator services in ecological restoration has received little attention. This deficiency in the knowledge needed to restore pollinator capability represents a major liability in restoration programs, particularly in regions where specialist invertebrate and vertebrate pollinators exist, such as global biodiversity hotspots. When compounded with the likely negative impacts of climate change on pollination services, the need to understand and manage pollinator services in restoration becomes paramount.
The Impact of Yeast Culture Residue on the Suppression of Dietary Aflatoxin on the Performance of Broiler Breeder Hens

SUMMARY A study was conducted to examine the effect of yeast culture residue (YCR) on the suppression of aflatoxicosis in broiler breeder hens. One hundred twenty, 35-wk-old, Cobb broiler breeder hens of the same cross were fed diets supplemented with aflatoxin (AF) (0 or 3 mg/kg) and YCR (0 or 2 lb/ton) singly and combined in a 2 × 2 factorial designed experiment. The birds were randomly assigned to pens with 3 replicates of 10 females and 1 male per treatment. Eggs laid by the hens were collected daily, stored at room temperature, and incubated every 7 d for 3 wk. Response variables analyzed were mean percentage of fertility, hatchability, hen-day egg production, egg weight, chick weight at hatch, and embryonic mortality over the 3-wk treatment period. At the end of 3-wk treatment, blood was collected from the hens and analyzed for total protein, globulin, and albumin. Aflatoxin did not negatively affect fertility. However, hen-day egg production (57.6%), percentage of hatchability (67.6%), embryonic mortality (24%), serum total protein, globulin, and albumin were significantly (P < 0.05) affected by AF. Hatch of fertile eggs from the AF-fed hens was significantly lower than the control (67.6 vs. 78.5%). The inclusion of YCR in the AF-treated diet raised the level of hatchability (74.9 vs. 67.6%), egg production (65.83 vs. 57.26%), and lowered embryonic mortality (16.8 vs. 24%). Serum globulin and albumin were lowered in the AF-fed hens but was partially restored with the addition of YCR. The data demonstrated that YCR may enhance the performance of broiler breeder hens that are provided feed contaminated with AF.
Étude de l'écoulement entre deux cylindres coaxiaux à entrefer constant et à entrefer ondule par la surface du cylindre intérieur tournant

Ce document presente des investigations d'un ecoulement confine entre deux cylindres coaxiaux. Le cylindre exterieur etant lisse, alors que le cylindre interieur tournant est soit lisse soit ondule axialement. Ces etudes concernent le cas de l'ecoulement de Couette classique et le cas de l'ecoulement force par deux longueurs d'onde et plusieurs amplitudes de l'ondulation geometrique. Dans cette derniere configuration, l'ecoulement de base est tridimensionnel meme a tres faible nombre de Taylor ou une approche de modelisation, utilisant le concept de perturbations geometriques, est proposee. Par l'utilisation des techniques comme la PIV et la polarographie, des resultats concernant les champs de vitesses dans un plan axial et les gradients parietaux locaux sont donnes en fonction du nombre de Taylor et en fonction de differentes geometries. A partir de ces resultats, les evolutions des valeurs moyennes, des valeurs fluctuantes (analyses frequencielles), et des champs de vitesses numeriques et experimentales sont analysees pour toutes les geometries. Les variations du nombre de Taylor par des pas tres fins, ont permis de mettre en evidence d'une part un saut de frequence/amplitude de l'onde azimutale dans l'ecoulement de Couette classique et d'autre part les varietes des modes bi-cellulaire ou multicellulaire par longueur d'onde en fonction de cette derniere et de son amplitude. Ces investigations ont egalement-permis de montrer que le cas d'une faible longueur d'onde, le mode bi-cellulaire persistant au fort nombre de Taylor, s'accompagne d'une modification de la taille d'une cellule au depens de l'autre. Dans toutes les geometries etudiees, l'ecoulement se destabilise, au-dela d'un nombre de Taylor critique determine experimentalement.
The impact of financial liberalization on economic growth in sub-Saharan Africa

Abstract This study examines the impact of financial liberalization on economic growth, given the discrepancy and the gap in the literature, using a sample of 30 sub-Saharan African (SSA) countries. The study applies a dynamic panel estimation to examine the special role of financial liberalization and banking crises on economic growth in SSA. The linear generalized method of moments is estimated according to the Arellano and Bover approach. We also examine whether differences in income levels across countries in sub-Saharan Africa will affect the relative impact of financial liberalization in SSA. Our findings indicate that the coefficient of the financial liberalization variable is positive and significant for SSA. However, the financial liberalization dummy sign changed to negative for low-income countries, even though it was statistically insignificant. The results also show that there is a negative relationship between a banking crisis and economic growth, showing that the period of a banking crisis can drastically affect economic growth in sub-Saharan Africa. Considering the crucial role played by most financial intermediaries in developing countries, the results have some implications for different African countries, especially countries whose economies are still undergoing financial reforms.
Substance use following bariatric weight loss surgery.

OBJECTIVE To assess substance use before and after bariatric weight loss surgery (WLS). There is a paucity of research investigating the occurrence of substance use following bariatric WLS. It was hypothesized that patients who underwent WLS would exhibit an increase in substance use (drug use, alcohol use, and cigarette smoking) following surgery to compensate for a marked decrease in food intake. DESIGN Prospective study. SETTING A major urban community hospital. PARTICIPANTS A total of 155 participants (132 women and 23 men) who underwent WLS were recruited from a preoperative information session at a bariatric surgery center. INTERVENTION Participants received either laparoscopic Roux-en-Y gastric bypass surgery (n = 100) or laparoscopic adjustable gastric band surgery (n = 55). Participants completed questionnaires to assess eating behaviors and substance use at preoperative baseline and 1, 3, 6, 12, and 24 months after surgery. MAIN OUTCOME MEASURE Substance use as assessed by the Compulsive Behaviors Questionnaire. RESULTS Participants reported significant increases in the frequency of substance use (a composite of drug use, alcohol use, and cigarette smoking, hereafter referred to as composite substance use) 24 months after surgery. Specifically, participants experienced a significant increase in the frequency of composite substance use from baseline to 24 months after surgery (P = .02), as well as significant increases from 1 month, 3 months, and 6 months to 24 months after surgery (all P ≤ .002). In addition, participants who underwent laparoscopic Roux-en-Y gastric bypass surgery reported a significant increase in the frequency of alcohol use from baseline to 24 months after surgery (P = .011). The response rate to the survey was 61% at 1-month follow-up, 41% at 3-month follow-up, 43% at 6-month follow-up, 49% at 12-month follow-up, and 24% at 24-month follow-up. CONCLUSIONS Patients may be at increased risk for substance use following bariatric WLS. In particular, patients who undergo laparoscopic Roux-en-Y gastric bypass surgery may be at increased risk for alcohol use following WLS. Our study is among the first to document significant increases in substance use following WLS using longitudinal data.
The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture

The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture. This research was conducted at the Central Maluku and South Maluku Regency regional work unit, Maluku Province. The sampling technique utilized in this study was proportionate stratified random sampling. There were 102 respondents from 17 SKPD, and 6 respondents were from each SKPD. Research result exhibited that regulatory pressure, competence, and organizational culture significantly influence the application of accrual-based accounting. The organizational culture successfully mediates the influence of regulatory pressure and competency on the application of accrual-based accounting. This research model differs from previous research, namely on the development of research models by incorporating organizational culture as a media variable. Previous studies only explained the model partially the relationship of regulatory pressure, competency, organizational culture to the application of accrual-based accounting, while in this study the variables were explained in a new model unit.
Essays on Individual Auditors, Corporate Risk-Taking, and Lobbyism in Standard-Setting Processes – Three Perspectives on Financial Accounting Information

This dissertation approaches financial accounting information from three different perspectives i.e. the quality of the auditor to assure a faithful presentation of the firm’s underlying economics, the real effects of changes (reforms) in financial accounting information, and lobbyism in the IASB standard-setting process to develop broadly accepted and legitimate IFRS. In detail, the first essay investigates whether auditors benefit from an engagement in research in terms of higher audit quality and higher audit fees. The second essay examines how accounting information influences corporate risk-taking. The third essay analyses the diversity of participants in the IASB standard-setting process.
Measurement of cognitive outcome and quality of life in congenital heart disease

Since the 1970s, the improvement of diagnostic tools and the success of cardiac surgery have dramatically changed the natural history of complex congenital heart diseases. The number of newborns who have survived through infancy, reaching adolescence and adult age, and becoming socially integrated has increased.1,2 Consequently, nowadays determinants of late surgical results are evaluated by not only using survival as a measure, which was of major importance for surgeons and cardiologists up until the 1980s, but also by freedom from negative clinical events together with improvements in quality of life. Various guidelines,3 based on long post-surgical follow-up and knowledge of sequelae and complications, codify clinical evaluation of adult patients with a congenital heart defect. It is more difficult to codify the assessment of cognitive performance and quality of life. This article reviews the mechanisms of cerebral damage in patients with congenital heart disease, the definition and measurement of quality of life, assessment of the psychological profile, and definition of cognitive functions and their measurement. The aetiological factors that modify the integrity of the brain can be related to the following: congenital heart defect, duration of haemodynamic and haematologic effects of the disease, hypoxic–ischaemic insult secondary to hypothermic cardiopulmonary bypass, and cardiac arrest during surgery.4 In patients with chromosomal abnormalities, particularly trisomy 21 and deletion on chromosome 22q11 (Di George syndrome), the neurodevelopmental outcome seems to be related more to genetic influence than to the associated cardiac defect. Congenital heart disease characterised by hypoxaemia and cyanosis with polycythemia and microcytosis are at risk of cerebral accident, particularly during blue spells (cyanosis) or when blood viscosity is increased. Severe metabolic acidosis secondary to hypoxaemia strengthens the negative effects of ischaemia on glial and cerebral vascular cells due to the action of free radicals on membrane lipids and proteins. …
How IT Awareness Impacts IT Control Weaknesses and Firm Performance

With the prevalence of information technology (IT), the value of IT awareness increasingly grows, and IT control becomes a key part of firms’ strategies and objectives. Although leadership plays an important role in IT control governance, limited research has studied whether IT awareness is associated with IT control weaknesses (ITCWs) and firm performance simultaneously. Drawing on the agency and resource dependence theory, this paper proposes an integrative model to examine the impact of IT awareness on ITCWs and firm performance. We empirically validate the model using a data set of 310 firms collected from multiple sources including Audit Analytics, Compustat, 10-K filings, and proxy statement. The findings indicate that firms with higher IT awareness are less likely to have ITCWs, and lead to improved firm performance. This paper contributes to information systems (IS) literature by investigating the IT experience and knowledge of the board of directors on both ITCWs and firm performance. This study also provides important practical implications for IT management practices.
Driver knowledge, beliefs, and attitudes about deer-vehicle collisions in southern Michigan

Deer–vehicle collisions (DVCs) are one of the most frequent and costly human– wildlife confl ict throughout the range of white-tailed deer (Odocoileus virginianus). We conducted a self-administered, mail-back survey of Michigan drivers to determine: (1) driver attitudes and knowledge about DVCs; (2) reporting rates of DVCs; and (3) effects of being in a DVC on attitudes toward desired deer population levels. From a sample of 3,600 randomly selected licensed drivers >18 years of age in southeast Michigan, we obtained 1,653 completed questionnaires (48% response rate). Although 18% of respondents reported experiencing >1 DVC within 5 years of the survey and 81% of them perceived DVCs to be a serious problem, drivers stated a willingness to make only modest changes in their driving behavior to minimize risk of a DVC. Most respondents (79%) believed DVCs were unavoidable. Only 46% of drivers involved in >1 DVCs indicated that they reported it to police, and 52% reported the DVC to their insurance company. Drivers involved in DVCs were more likely than other drivers to be male, drive more, be more knowledgeable about DVCs, and be more likely to desire a decrease in the deer population. If reporting rates revealed in this study are an indication of rates elsewhere, DVCs are a much greater hazard than previously estimated. Language: en