Miracle-dz/UniFAR-FTUs huggingface dataset:
Financial and performance transparency on the local government websites in Indonesia

E-government in Indonesia started since the issuance of Presidential Instruction Number 3 Year 2003. Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. This study has two objectives, that are 1) to analyze the development of the implementation of Presidential Instruction Number 3 Year 2003 with a focus on the transparency of financial and performance information and 2) to analyze the factors that affect the transparency level of financial and performance information in local government websites. To achieve these two objectives, we calculate the level of financial and performance information transparencies based on checklist and analyze the results descriptively then perform multiple regressions to test the influence of economic factors and characteristics of local government on the level of financial and performance information transparency at local government’s websites in Indonesia. Observation was conducted in mid-May 2013 until the end of July 2013. There are 429 of the total 491 government websites were successfully accessed and analyzed further. Based on the checklist made, the transparency level of financial and performance information just reached 15%. The most frequently disclosed information related to financial and performance information is in the form of news and Local Governments in Figures. Whereas the disclosure of main financial and performance informations that are in the form of regional budgets (APBD), financial statements, and performance reports are still below 10%. From the regression test of the 403 local governments, it confirms that size, level of dependency on the central government, and the local government society welfare have positive influence on the financial and performance information transparency level of Indonesia local government level.
The design and validation of a multi-layer model of human skin

Human skin is a complex multi-layered material consisting of the epidermis, dermis and underlying hypodermis. For several decades, much effort has gone into the development of mathematical and computer models of skin. A physically accurate and realistic model of skin has applications in several diverse areas from artificial skin design to computer animation. There are many numerical models of skin in existence, which accurately simulate several of the skin’s complex mechanical characteristics. However, many of these models assume skin to be a homogeneous material and thus ignore the individual contribution of each layer. While these single-layer models may be adequate when simulating skin under homogeneous loading conditions, a multi-layer model is needed to simulate skin under more complex deformations such as wrinkling a phenomenon common to all human skin. A multi-layer finite element model of skin, consisting of the stratum comeum, dermis and hypodermis, has been proposed to simulate skin under deformations that cause it to wrinkle. The stratum comeum is represented by a neo-Hookean function, the dermis by an orthotropic-viscoelastic function and the hypodermis by a Yeoh strain energy function with a Prony series to model viscoelasticity. In vivo wrinkling experiments on volar forearm skin were conducted to validate the skin model. Results from this study show that a model representing the stratum comeum, dermis and hypodermis more accurately simulates the wrinkling of skin than single­ layer models. The three-layer model represents a significant improvement over existing single and two-layer models. The model shows that the natural tension or pre­ stress in living skin plays a significant role in the formation of wrinkles a larger pre­ stress delays the initiation and reduces the size of the wrinkles. The model predicts that a stiffer stratum comeum and a greater collagen fibre density increase the size of wrinkles occurrences that are observed in aging skin. The model also predicts that larger wrinkles occur when they are parallel to the Langer’s lines in the skin. The model has also been used to explore the wrinkle formation around contracting healing scars. Comparison between the results of finite element analyses and simplified experiments of contracting scars show that the pre-stress and the orthotropic nature of skin play a significant role in the orientation of the wrinkles.
Determinants of Maternal Health Care Utilisation in India: Evidence from a Recent Household Survey

The reasons for the low levels of utilization of basic health services may be household income, high illiteracy and ignorance, and a host of traditional factors. An attempt is made to discuss the issues associated with the demand and supply of the five measures of maternity care-antenatal care, blood pressure check up, place of delivery, use of trained help at the time of delivery and postnatal care. Econometric analysis is undertaken to find out the determinants of the use of reproductive health care services among rural Indian households. The focus on the role of education, information and economic factors as determinants of health care accessibility and their utilisation is the speciality of this analysis. Analysis shows that education and information variables significantly increase the utilisation rates for prenatal, child delivery and postnatal health care.
Housing Quality and Tenure Choice in Bogota

Empirical housing articles have been scarce in developing countries. It results paradoxical given that homeownership and housing quality have continuously been included at the top of the developing countries political agendas. The present paper provides elements that explain the own/rent decision and the quality dwelling choice in the context of a developing country. The article follows a reduced-form approach that allows us to characterize some critical facts of the housing market equilibrium in the city of Bogota. We show that the tenure choice decision can be largely explained by the price of renting relative to owning and the permanent income. We find evidence that the poorer households delay home purchasing in contrast to the wealthier households, and the workers with unstable labor income are less likely to become homeowners. Furthermore, we estimate price and income elasticities coefficients that quantify the households' dwelling quality response to price and income variation. Thus, a 1% increase in prices reduces the average dwelling quality in 0.16% for the homeowners and 0.25% for the renters, whereas a 1% increase in permanent income increases the average dwelling quality in 0.08% both for homeowners and renters.
Do Repurchasing Firms Shave Capital Expenditures When Signaling

This paper studies the extent of firm level over- and under-investment in capital projects among firms with excess cash flows. Whereas most prior research looks for either the signaling or free cash flow hypothesis, we find that the motives for share repurchases differ depending on the firm’s concurrent investments in capital projects. Our initial sample contains 3,417 firm-year observations from 1998 through 2014 where we match share repurchasing firm-year observations with non-repurchasing counterparts by 8-digit GICS industry code, by fiscal year, and by size. Using two sample t-tests, we find evidence that consistent with free cash flow explanations over-investment is concentrated in repurchasing firms that face relatively lower growth opportunities, while consistent with the signaling hypothesis under-investment is concentrated in repurchasing firms that face relatively higher growth opportunities. We also find that the market reaction to share repurchases corroborates our arguments. These findings support the assertion made by others that firms shave investments in order to signal their undervalued equity with share repurchases.
Textbook Of Management For Doctors

The structure and function of the NHS and contracing arrangements for the provision of health care have undergone radical change. To fulfill this managerial role effectively, the doctor must understand the context of recent changes and how the health care he or she provides is funded. Operational and strategic management skills are required of doctors, so the skills learned during medical training need to be packaged and applied differently to be valuable in management. This textbook of management, written for consultants new to management responsibility or aspiring to take on a management role, is designed to guide the doctor while he or she learns this new role and in meeting the day-to-day and strategic challenges of the new NHS.
Financial Institutions’ Inter Mediation and Economic Development in Nigeria

This paper examines the effect of intermediation capacity of the financial institutions on the Nigerian economic development (Real Gross Domestic Product (RGDP). It is a causal-effect relationship study which made use of macro data obtained from Central Bank of Nigeria (CBN) Statistical Bulletin from the period 1981-2016. The result of the Johansen co-integration test and ARDL bound test evidenced that there exist a long-run relationship between financial institutions’ activities and real GDP. ARDL regression model showed financial institution activities, particularly the loans to the private sector significantly impacted on economic growth both in the short-run and long-run The study also found that bank loans and advances, bank reserves and interest rate had insignificant negative impact on real GDP while credit to private sector significantly affected economic development of Nigeria (RGDP) Thus, economic development of Nigeria is driven by the performance of deposit money banks and concludes that the performance of deposit money banks has effect on the economic development of Nigeria. The study recommended that the banking sector should increase lending to the private sector in order to engender economic growth through the enhancement of entrepreneurial development.
Entrepreneurship as Growth; Growth as Entrepreneurship

Business growth has become a major theme in the rapidly expanding field of entrepreneurship research. Entrepreneurship researchers are not alone, however, in showing an interest in business growth. Therefore, there is reason to ask whether and under what conditions the study of growth really contributes to our understanding of entrepreneurial processes. Likewise, there is reason to ask whether there are particular aspects of business growth that fall naturally within the domain of entrepreneurship, and which are at the same time given only cursory treatment within other lines of research. On the basis of empirically informed conceptual reasoning, we argue that setting the term ‘entrepreneurship’ equal to ‘start-up of a new, independent business’ reduces its empirical content so that it does not fully reflect contemporary theoretical definitions of entrepreneurship. At the same time, new activities that would satisfy some contemporary definitions of entrepreneurship are no doubt undertaken within existing organizations, adding to their size. This, then, would be entrepreneurship manifesting itself as growth. If entrepreneurship is (sometimes) growth it follows that growth must (sometimes) be a reflection of entrepreneurship. We argue that early growth and organic growth are more likely than later growth and acquisition growth to satisfy criteria set by definitions of entrepreneurship. This suggests that growth may be a reasonable indicator of entrepreneurship for young and small firms, but not for old and large ones. Thus, we argue that specific types of firm growth constitute a legitimate area of interest within entrepreneurship research. This is an interest that is shared by strategic management research, pointing at a potential arena for fruitful collaboration. For entrepreneurship researchers to also make more of a unique contribution we suggest they should consider studying the growth of the new economic activity itself, whether organized as an independent start-up or as a new internal venture, and irrespective of changes over time as regards with what organizations and individuals the activity is associated. Although conducting such studies is challenging we argue that it is by studying the growth of new economic activities that entrepreneurship researchers can make a unique contribution to research on business growth.
Pattern of drug utilization in surgical outpatient department of a teaching hospital located in western India

Background: Drug utilization studies should be regularly conducted to increase therapeutic efficacy, decrease adverse effects, and provide feedback to prescribers to promote the rational use of drugs. Systematic audit of prescriptions among surgical outpatients are very few in India. Objective: To obtain information on drug prescribing patterns, analyze the drug use with the help of the World Health Organization (WHO)/International Network for the Rational Use of Drugs (INRUD) indicators. Materials and Methods: The study was carried out over a 6-month duration (from January to June 2014) at the Gujarat Adani Institute of Medical Sciences attached with GK General Hospital, Bhuj, Gujarat, India. We collected 661 prescriptions from the surgical outpatient department for analysis. The age, sex, and diagnosis of the patients were noted. The percentage of the drugs prescribed from the essential drug lists and the average cost of drugs per prescription was calculated. Result : Of the total 661 patients, 351 were men and 310 were women. Injections and antibiotics were prescribed in 5.1% and 31.6% of encounters, respectively. Only 19.6% drugs were prescribed by generic name. Antimicrobials were most commonly prescribed, followed by nonsteroidal anti-inflammatory drugs and antiulcer drugs. More than one error or problem was noted with 18.1% prescriptions. The average cost of drugs per encounter was 178.20 Indian Rupees. Conclusion: Antimicrobials should be used rationally. Prescribing by generic name and from the essential drug lists should be encouraged. Training sessions, especially for junior doctors, on the correct method of writing prescriptions are needed. Abstract
Decisions and Evidence in Medical Practice: Applying Evidence-Based Medicine to Clinical Decision Making

Chapter 1: Introduction and Prep School Chapter 2: Sources of Evidence Chapter 3: Treatments Chapter 4: Diagnostic Testing Chapter 5: RiskChapter 6: Prognosis Chapter 7: Evidence Overviews Chapter 8: Guidelines and Pathways Chapter 9: Decision Analysis Chapter 10: Studies in Evidence-Based Decision Making Appendix A: Summary of Strategies Therapy Diagnosis Risk Prognosis Overviews Guidelines Decision Analysis
Supervision of instruction in public primary schools in Ghana: Teacher's and headteacher's perspectives

School leaders use instructional supervision to improve teaching and learning by providing practising teachers with on-going support and guidance after their initial teacher training programmes. Public opinion and research studies have questioned the effectiveness of the supervisory process in Ghanaian public primary schools, however. The main purpose of this study is to better understand the practice of instructional supervision in the schools by examining teachers’ and headteachers’ perspectives about how they experienced and conceptualised instructional supervision. The study also sought to uncover aspects of instructional supervision that teachers and headteachers think should be practised. A mixed method approach was employed to collect data from multiple sources including questionnaires, interviews, and policy documents on instructional supervision. Items for the questionnaires and interviews were guided by aspects of instructional supervision drawn from the literature and included both traditional practices such as monitoring and evaluating teachers’ work as well as more contemporary practices such as coaching and mentoring. The questionnaire included 24 Likert scale items and 4 open-ended items. For each Likert scale item, participants were asked to answer how often they experienced a particular practice as well as the extent to which they agreed that it should be practised. A municipal education district in Ghana was selected for the study. Two hundred and forty out of 336 teachers and 40 out of 44 heads returned their questionnaires. In addition, 10 teachers, 10 heads and two officers (the district head of supervision and one from headquarters) were interviewed. The Ghana Education Service (GES) policy document on supervision was also analysed. The study found that the GES policy document on instructional supervision emphasised aspects of instructional supervision that related to monitoring teaching activities and ensuring maximum use of instructional time. Teachers and headteachers in this study practised, experienced and conceptualised instructional supervision which comprised mainly “traditional” aspects. While the participants were mostly happy about these traditional practices, they also thought that all of the contemporary aspects of instructional supervision that were included on the questionnaire should be practised much more often than they currently experienced. Responses from both the open-ended items and interview showed that some of the GES support systems may negatively impact the conduct of instructional supervision in schools. This thesis concludes by recommending that education authorities consult with teachers to revise the GES policy guide on instructional supervision to include more contemporary practices, and also plan a long term budgetary allocation to provide sustainable training programmes to teachers and supervision personnel to improve instruction, and ultimately outcomes for students, in Ghanaian primary schools.
Pram and stroller related injury in Queensland children under 5 years of age

An estimated 200 Queensland children under 5 years of age are injured every year in incidents involving prams or strollers. The majority of injuries are due to falls from or falls with the pram or stroller Nineteen children were identified as having been caught in the pram or stroller mechanism (13 sustained finger injuries). Stairs and escalators were a factor in nearly 10 percent of pram or stroller fall injuries, with children being tipped out of the pram or stroller, or rolling down the stairs in the device. Roll away injuries accounted for eight percent of all pram or stroller fall injuries (some also involving stairs) Roll away injuries could be prevented by a default brake system similar to airport trolleys. Pram or stroller failure was identified in 2% of injuries
The Use of Debates in Political Science Courses

Abstract Structured in-class debates are a valuable addition to courses that seek to foster students’ development as citizens. In this study, we examine how different debate formats can impact their effectiveness as a pedagogical tool for advancing students’ civic learning outcomes. We consider moderated dualistic debates that ask students to bring empirical evidence to bear on a yes/no question about a particular policy issue and unmoderated pluralistic debates that ask students to engage with multiple perspectives about essential political values. We find that both debate formats contribute to students’ civic education: Moderated dualistic debates cultivated some political skills while unmoderated pluralistic debates deepened—and complicated—students’ thinking about democratic values. From these results, we conclude that students’ civic development benefits from experience with a variety of different debate formats that can prepare students for effective citizenship in distinct ways.
Malaria : obstacles and opportunities : a report of the Committee for the Study on Malaria Prevention and Control: Status Review and Alternative Strategies, Division of International Health, Institute of Medicine

Malaria is making a dramatic comeback in the world. The disease is the foremost health challenge in Africa south of the Sahara, and people traveling to malarious areas are at increased risk of malaria-related sickness and death. This book examines the prospects for bringing malaria under control, with specific recommendations for U.S. policy, directions for research and program funding, and appropriate roles for federal and international agencies and the medical and public health communities. The volume reports on the current status of malaria research, prevention, and control efforts worldwide. The authors present study results and commentary on the * Nature, clinical manifestations, diagnosis, and epidemiology of malaria. * Biology of the malaria parasite and its vector. * Prospects for developing malaria vaccines and improved treatments. * Economic, social, and behavioral factors in malaria control.
Analisis Dampak Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Industri Manufaktur, Pertambangan dan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2018

IFRS 16 merupakan standar akuntansi sewa terbaru yang akan diadopsi oleh PSAK 73 di Indonesia. Dalam PSAK 73 mengatur pengakuan, pengukuran, penyajian dan pengungkapan atas sewa khususnya bagi penyewa dengan hanya memperbolehkan mengklasifikasikan sewa sebagai sewa pembiayaan sehingga aset dan liabilitas atas transaksi sewa diakui dalam laporan posisi keuangan, terdapat pengecualian opsional untuk sewa jangka-pendek dan sewa yang aset pendasarnya bernilai-rendah. Tujuan penelitian ini untuk menganalisis dampak penerapan PSAK 73 atas sewa terhadap penilaian kinerja keuangan perusahaan dengan rasio keuangan. Sampel dalam penelitian ini adalah sembilan perusahaan dari masing-masing tiga perusahaan pada industri manufaktur, pertambangan dan jasa yang terdaftar di Bursa Efek Indonesia tahun 2018. Penelitian ini menggunakan model kapitalisasi konstruktif sewa yang dikembangkan oleh Imhoff, Lipe dan Wright (1991). Hasil penelitian menunjukkan bahwa dampak kapitalisasi sewa terbesar terjadi pada industri jasa kemudian disusul oleh industri pertambangan dan manufaktur dengan rata-rata kenaikan dari Debt to Asset (DAR), Debt to Equity (DER) dan penurunan dari Return on Asset (ROA) dan Return on Equity (ROE).