Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Sharia Compliance dan Islamic Corporate Governance terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia

Abstract. This study aims to determine sharia compliance registers which consist of Islamic income ratio (ISIR), profit sharing ratio (PSR), Islamic investment ratio (IIR) and Islamic Corporate Governance with banking Self-Assessment, on financial performance which is proxied as Return On Assets ( ROA) This study uses a descriptive method with survey techniques on Islamic commercial banks in Indonesia for the period 2013-2017 with secondary data analysis using quantitative methods. The analytical tool used is multiple linear regression with the help of SPSS 20.0 program.The results of the study show through the F test that sharia compliance and Islamic corporate governance have a joint influence on financial performance. This is evidenced by the magnitude of the influence of Sharia Compliance on Financial Performance of 74.1%. Whereas through the sharia T test the compliance Islamic income ratio (ISIR) has a significant effect on financial performance of 2,305, the profit sharing ratio (PSR) has a significant effect on financial performance of 2,955, the Islamic investment ratio (IIR) has a significant effect on financial performance of 2,296 as well as islamic the corporate governance also significantly affected financial performance of 2,181. Keywords: Sharia Compliance, Islamic Corporate Governance, Roa, Sharia Commercial Banks Abstrak . Penelitian ini bertujuan untuk mengetahui pengaru sharia compliance yang terdiri dari islamic income ratio (ISIR), profit sharing ratio (PSR), islamic invesment ratio (IIR) dan islamic Corporate Governance dengan Self-Assessment perbankan , terhadap kinerja keuangan yang diproksikan Return On Asset (ROA) Penelitian ini menggunakan metode deskriptif dengan teknik survey pada bank umum syariah di indonesia periode 2013-2017 dengan analisis data sekunder menggunakan metode kuantitatif. Alat analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS 20.0. Hasil penelitian menunjukkan melalui uji F bahwa sharia compliance dan islamic corporate governance memiliki pengaruh secara bersama-sama terhadap kinerja keuangan . Hal ini dibuktikan dengan besarnya pengaruh Sharia Compliance terhadap Kinerja Keungan sebesar 74,1%. Sedangkan melalui uji T sharia compliance islamic income ratio (ISIR ) berpengaruh signifikan terhadap kinerja keuangan sebesar 2.305, profit sharing ratio (PSR) berpengaruh signifikan terhadap kinerja keuangan sebesar 2.955, islamic invesment ratio (IIR) berpengaruh signifikan terhadap kinerja keuangan sebesar 2.296 begitu pula islamic corporate governanve juga berpengaruh secara signifikan terhadap kinerja keungan sebesar 2.181. Kata Kunci: Sharia Compliance , Islamic Corporate Governance , Roa, Bank Umum Syariah
Asset Prices and Corporate Responses to Bank of Japan ETF Purchases

Since 2010, the Bank of Japan (BOJ) has purchased stocks to boost domestic firms’ valuations to increase GDP growth. The stock return elasticity with respect to BOJ purchases relative to the previous month’s market cap is around 2 and increases across longer horizons. Over one quarter, BOJ share purchases worth 1% of assets correspond to an increase of 1% in share valuation and a . 27% increase in assets. Consistent with elevated valuations letting firms “cash out,” BOJ share purchases predict equity issuances and fewer stock buybacks. However, less than 9% of increased assets reflect net tangible capital investments, whereas cash and short-term investments account for over 50%. This unconventional monetary stimulus thus boosts share prices but is largely not transmitted into real investment growth.
Modeling Search Behavior in Heterogenous Environments

A large part of today’s information retrieval studies focuses on modeling user search behavior to improve search algorithms, evaluate their quality and simulate users. Most of previous research on user modeling considers homogeneous search environments, where search devices, users, their search tasks and corresponding search results are assumed to be uniform. However, real-world search environments are highly heterogeneous. In this position paper, we elaborate on heterogeneous search environments and outline challenges in user modeling that arise in this case, e.g., the availability of rich user feedback and the need of device-speciﬁc and cross-device models. We also set up an agenda for research on user modeling in heterogeneous search environments, which includes acquisition of user interaction data, development of advanced user models and application-oriented evaluation of these models.
Behavioral and Neural Correlates of Hysteresis Effects during Multitasking

INTRODUCTION A hysteresis effect is described as the impact of past demand conditions on current demand conditions (Morgan & Hancock, 2011). In workload transition research, this describes how a previous level of workload may impact transition to a new level of workload. Mental workload transitions occur when task difficulty changes. The change in task difficulty affects cognitive demand and task performance (Bowers et al., 2014). Multitasking environments abound with work load transitions, as operators are actively monitoring and engaging in several different tasks at once. Recently, attention has been drawn to investigate the underlying relationship between the hysteresis effect and the brain activity that is caused by the change of mental workload. Bower et al. (2014) reported there was a hysteretic effect in gamma activity following a highto lowdemand transition as observed in a decreasing speed of gamma power. Liu et al. (2017) investigated the change in brain connectivity among the prefrontal cortex, motor-related areas and vision-related areas under multitasking situations. This study extended the previous findings by manipulating workload transition (Low-High-Low) and observed changes in brain connectivity across the multitasking settings to improve operators' cognition. However, surprisingly little is known about causal relationships among brain areas activated during workload transition. Effective brain connectivity has been studied using various techniques. In particular, Granger Causality (GC) has gained a great deal of attention recently, which is a method for investigating whether one time-series correctly predicts another and allows us to analyze brain circuit connections and how they change over the course of a cognitive process (Coben & Mohammad-Rezazadeh, 2015). This analysis can be effectively used to analyze time-varying interactions between brain areas, in particular, causal relationships (Seth, ddBarrett, & Barnett, 2015). Previous studies using GC have compared simple tasks with complex tasks. To the best of our knowledge and after careful systematic review, however, no prior studies have assessed changes in Granger causal influence in the context of workload transition. The purpose of this study was to investigate the changes in neural connectivity during a hysteresis effect that may accompany task-demand transitions using GC.
Implementing Accrual Accounting in the Public Sector

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Expression levels of complement regulatory proteins (CD35, CD55 and CD59) on peripheral blood cells of patients with chronic kidney disease

Background Altered regulation of the complement system is associated with multiple kidney diseases. CD35, CD55 and CD59 regulate the complement system, and changes in their expression have previously been linked with kidney disease. This study assessed whether changes in the expression levels of these proteins are associated specifically with chronic kidney disease (CKD) to understand its pathogenesis. Materials and methods Sixty CKD patients and 60 age-matched controls were enrolled and divided into two groups: Group I (n=30 pediatric patients and n=30 controls) and Group II (n=30 adult patients and n=30 controls). The expression of CD35, CD55 and CD59 on peripheral blood cells was evaluated by flow cytometry as the proportion of positive cells expressing the marker and mean fluorescence intensity (MFI), also the relation of these markers to the stage of CKD was also evaluated. Results Pediatric and adult CKD patients had significantly lower proportion of erythrocytes expressing CD35, CD55 and CD59 than healthy controls (P<0.001). In pediatric CKD patients, there was no significant difference in the three studied markers on neutrophils, lymphocytes and monocytes. The changes in expression of CD35, CD55 and CD59 on leukocytes were more pronounced in adult patients, who had lower proportion of CD59-positive neutrophils, CD35- and CD59-positive lymphocytes, and CD59-positive monocytes, as well as lower expression of CD59 on neutrophils and monocytes than adult controls (P<0.001, P=0.019, P<0.001, P=0.026, P<0.001 and P=0.003, respectively). The eGFR directly correlated with the proportion of positivity of some of those markers on peripheral leukocytes while there was inverse correlation between the disease stage and the same markers. Conclusion There are alterations in the patterns of expression of complement regulatory proteins CD35, CD55 and CD59 on peripheral blood cells of patients with CKD compared with healthy controls.
A holistic perspective on knowledge sharing in the cultural and creative industries

Se analizo la vision holistica del compartir conocimientos basada en la cultura organizacional, la naturaleza del conocimiento y las caracteristicas del intercambio de conocimientos en la industria de las empresas creativas y culturales con 132 ejecutivos de Bogota. Los resultados indican que un pequeno porcentaje de industrias culturales y creativas practican actividades de intercambio de conocimientos a traves de la confianza, el trabajo en equipo, la comunicacion informal y el uso informal de TIC. Aspectos como la comunicacion escrita, los incentivos y la flexibilidad en la estructura organizativa son menos considerados y contrasta con estudios de paises desarrollados.
The dark side of co-creation in a tourism experience: an exploratory study of the different types of ill-being

ABSTRACT The present article aims at exploring the concept of ill-being by setting a typology of tourism experiences and the associated forms of ill-being. A qualitative study was conducted on 31 French-speaking tourists. It reveals different types of tourism experiences (commercial/non-commercial) and forms of participation (interaction/active participation). Several types of ill-being have been identified. Managerial recommendations are provided to tourism professionals on how to improve the experiences of their customers according to each type of ill-being.
Cellular-resolution endoscopic optical coherence tomography and image analytics

Coronary artery disease (CAD) and gastrointestinal (GI) cancers are among the top killers worldwide and in Singapore. Acute myocardial infarction (AMI, = heart attack), the clinical manifestation of CAD, is one of the leading causes of global morbidity and mortality. Due to the high prevalence and high risk of AMI, identification of vulnerable plaque associated with AMI is critical for early detection and subsequently interventional treatment. Esophageal, gastric and colorectal cancers are among the commonly diagnosed GI cancers worldwide and early diagnosis of these cancers is vital for the effective therapeutics. Intraepithelial neoplasia (IEN) may develop rapidly into invasive cancers without noticeable symptoms. Therefore, early detection of IEN when they are confined in epithelium is the key to achieving a good prognosis. However, we are limited in methods to obtain histology images of coronary arteries because it is hardly practical to take biopsy from coronary arteries. Even though biopsies can be routinely taken from GI tissues, sampling error may also lead to diagnostic errors. Therefore, a nondestructive imaging tool that can provide cellular-resolution images is critical for improving diagnostic accuracy. We have developed a desktop micro-optical coherence tomography (μOCT) imaging system and a novel endoscopic μOCT fiber-optic probe towards cellular-resolution imaging in coronary arteries and GI tracts. The desktop μOCT imaging system is an improved version of previously reported μOCT system in that it has a fiberoptic flexible handheld probe, which enables in vivo imaging of living animals. The first main technical contribution of this thesis is the development of the endoscopic μOCT fiber-optic probe. The μOCT fiber-optic probe achieves an axial resolution of 2.48 μm in air and transverse resolution of 4.8 μm, which are 4 times and 4.17 times better than the current endoscopic OCT devices, respectively. In particular, we used a novel beamsplitter design at the distal end of the fiber-optic probe so that we can realize the common-path design, annular focusing, and an all-glass optical path. The common-path design eliminates the dispersion difference between the sample and reference arms so that optimal axial resolution of 2.48 μm in air iii
The Moderating Effect of Audit Quality on the Relation Between Shareholder Activism and Earnings Management: Evidence From France

The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies listed on the French stock market index (SBF 120 index) from 2008 to 2012, we apply several multiple regressions using a standard methodology devised by Aiken and West (1991). We find that external audit quality plays a moderating role between shareholder activism and earnings management in such a way that it greatly helps to attenuate the relationship in the presence of high-quality external audits.
Learning from motion

Weakly-supervised learning studies the problem of minimizing the amount of human effort required for training state-of-the-art models. This allows to leverage a large amount of data. However, in practice weakly-supervised methods perform significantly worse than their fully-supervised counterparts. This is also the case in deep learning, where the top-performing computer vision approaches remain fully-supervised, which limits their usage in real world applications. This thesis attempts to bridge the gap between weakly-supervised and fully-supervised methods by utilizing motion information. It also studies the problem of moving object segmentation itself, proposing one of the first learning-based methods for this task.We focus on the problem of weakly-supervised semantic segmentation. This is especially challenging due to the need to precisely capture object boundaries and avoid local optima, as for example segmenting the most discriminative parts. In contrast to most of the state-of-the-art approaches, which rely on static images, we leverage video data with object motion as a strong cue. In particular, our method uses a state-of-the-art video segmentation approach to segment moving objects in videos. The approximate object masks produced by this method are then fused with the semantic segmentation model learned in an EM-like framework to infer pixel-level semantic labels for video frames. Thus, as learning progresses, the quality of the labels improves automatically. We then integrate this architecture with our learning-based approach for video segmentation to obtain a fully trainable framework for weakly-supervised learning from videos.In the second part of the thesis we study unsupervised video segmentation, the task of segmenting all the objects in a video that move independently from the camera. This task presents challenges such as strong camera motion, inaccuracies in optical flow estimation and motion discontinuity. We address the camera motion problem by proposing a learning-based method for motion segmentation: a convolutional neural network that takes optical flow as input and is trained to segment objects that move independently from the camera. It is then extended with an appearance stream and a visual memory module to improve temporal continuity. The appearance stream capitalizes on the semantic information which is complementary to the motion information. The visual memory module is the key component of our approach: it combines the outputs of the motion and appearance streams and aggregates a spatio-temporal representation of the moving objects. The final segmentation is then produced based on this aggregated representation. The resulting approach obtains state-of-the-art performance on several benchmark datasets, outperforming the concurrent deep learning and heuristic-based methods.
Are Students Ready for Their Future Career in the Event and Meeting Industry? Lessons from a Comparative Study between Students and Event and Meeting Professionals

ABSTRACT An increasing number of students show great interest in the event and meeting industry for their future career. Event and meeting professionals have to handle challenging and dynamic circumstances, which require development of various skills, knowledge, the proper personality, and the right leadership style. It is unclear how students understand these different competencies and how event and meeting professionals view these different competencies, which play important roles for students’ future careers in the event and meeting industry. Based on a self-administered, online survey, this study explores the importance of skills, knowledge, personality types, and leadership styles from both event and meeting professionals and students in the hospitality and tourism management program. Results suggest how hospitality and tourism programs can provide better education for students to be successful in the event and meeting industry.
A Nonlinear Approach to the U.S.–Australia Commodity Trade and the J‐Curve: Evidence from 123 Industries

The application of nonlinear models and asymmetric analysis have recently proven to yield results that are superior to those of the linear and symmetric analysis. However, the new approaches in testing the J‐curve between Australia and the rest of the world or between Australia and her trading partners such as the United States did not yield any significant outcomes. Suspecting that those results suffer from aggregation bias, we apply new methods to the trade flows of 123 industries that trade between the United States and Australia and give evidence of an asymmetric J‐curve in 28 industries. Furthermore, we find short‐run asymmetric effects of exchange rate changes on the trade balance of almost all studies, short‐run impact asymmetric effects in 27 industries and significant long‐run asymmetric effects in 56 industries. Our findings are industry‐specific.
Barriers to Baseline Needs for Early Detection of Breast Cancer among Iraqi Female Patients

Background: Breast Cancer is the most common malignancy among the Iraqi population; the majority of cases are still diagnosed at advanced stages with poor prospects of cure. Early detection through promoting public awareness is one of the promising tools in its control. Objectives: To evaluate the baseline needs for breast cancer awareness in Iraq through exploring level of knowledge, beliefs and behavior towards the disease and highlighting barriers to screening among a sample of Iraqi women complaining of breast cancer. Methodology: Two-hundred samples were enrolled in this study; gathered from the National Cancer Research Center of Baghdad University and the Oncology Teaching Hospital of the Medical City throughout the year 2015. The study population comprised two groups: the first included 100 female patients who were receiving treatment for breast cancer (Group A), while another 100 randomly selected apparently healthy women served as Control (Group B). Those were asked to complete a structured questionnaire which was designed to explore the level of knowledge, beliefs, behavior towards breast cancer and the barriers to early diagnosis. The studied variables included the socio demographic and clinical data, women needs and beliefs regarding breast health and cancer care, and the barriers to screening. Results: Ninety percent of patients with breast cancer in Group I recorded a minimum score of Good; they have answered confidently that the disease is common among women, can be curable when detected at early stages and is not contagious. They also display a significantly higher attitude regarding performing BSE, receiving routine CBE check up and having the courage to be informed about the diagnosis of cancer. Although both groups believe that early detection of cancer should be promoted culturally, Group I displayed a stronger reaction to place this approach as a priority in the community. Overall, both groups do not believe that the disease is usually fatal, could bring disgrace to the family leading to divorce, and did not consider mammography as an embarrassing procedure against religious beliefs. Nevertheless, the majority refuse to be examined by a male doctor and to undergo screening mammography if they have no complaints. Recommendations: Feasible strategies should be more promptly adopted to overcome barriers to early detection of breast cancer among the Iraqi patients; focusing on promoting public health education and ensuring the availability of accessible well equipped diagnostic facilities.
Challenges and Approaches: Forecasting for Autonomic Computing

In a fast-paced world, software systems require autonomic management. In order to enable accurate and proactive autonomic systems, reliable time series forecasting methods are required. However, most forecasting methods have either a high variance of accuracy and/or time-to-result. To this end, forecasting methods with robust performance are demanded. In order to select the best-suited approach, a fair benchmark of forecasting methods is needed. In this work, the challenges of forecasting in autonomic computing and the associated approaches are outlined.