Miracle-dz/UniFAR-FTUs huggingface dataset:
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CSR DISCLOSURE) PADA LAPORAN TAHUNAN PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan yang tercatat di Bursa Efek Indonesia)

This study aims to identify and analyze the effect of foreign ownership and institutional holdings to total social disclosure (CSR). This study population is a listed company on the Indonesian Stock Exchange (BEI) were included in the list LQ 45. While the samples used were taken purposively (in accordance with the criteria), sample criteria are a company that has always existed included in the LQ 45 in 2007-2009 amounted to 19 companies. Based on the analysis it can be concluded that: a) Foreign Ownership significant positive effect on broad disclosure of social responsibility (CSR Disclosure), and b) Institutional Ownership significant positive effect on broad disclosure of social responsibility (CSR Disclosure) Keyword : foreign ownership, institutional holdings, Corporate Social Responsibility Disclosure
Green corridors in freight logistics

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Endochondral Ossification in Cartilage Repair Tissue Hampers Bone Marrow Stimulating Techniques

Bone marrow-stimulating techniques are frequently applied to induce cartilage repair. Apart from insufficient chondrogenesis of the ingrowing bone marrow stem cells (BMSCs), these techniques are hampered by excessive ossification with formation of intralesional osteophytes, in which the ingrowing BMSCs tend to undergo the inherent programme of endochondral ossification. Within this programme, the chondrocyte phenotype only represents a transient state that is followed by terminal chondrocyte differentiation and replacement of the cartilaginous tissue by osseous tissue. The transcription factor Runx2 is considered the driving force for endochondral ossification, which integrates signals from growth factors that are released from the bone marrow, including bone morphogenetic proteins(BMPs), fibroblast growth factor-2 and members of the Wnt-family among others. Anti-hypertrophic factors such as PTHrP or anti-angiogenic proteins including Chondromodulin-I or Thrombospondin-1 can inhibit the endochondral ossification. In addition, antagonists of BMP- and Wnt-signalling can stabilize the non-hypertrophic chondrocyte phenotype. The generation of stable cartilage tissue, however, does not only depend on extracellular factors but also on the fate of the originating cell population. Regardless of the spectrum of specific stimuli, BMSCs are prone to finally become osteocytes rather than chondrocytes. Since there is increasing evidence for epigenetic regulation including DNA methylation and histone modification for cartilage-relevant genes,future studies will have to explore the role of genomic imprinting of adult BMSCs. However, as long as tools that stabilize a chondrocyte-specific phenotype of adult BMSCs are not available in clinical routine, the transplantation of differentiated chondrocytes may remain the method of choice for cartilage repair.
Earnings Management, Timeliness, and Corporate Information Systems

Does information system (IS) quality limit earnings management and contribute to financial reporting timeliness? While prior work has studied causes and constraints of earnings management and timeliness, the role of IS quality has not been considered. However, IS quality may facilitate and thus expedite financial statement preparation, and limit earnings management by, among other things, enabling the use of sophisticated software to more effectively prevent earnings manipulations and detect fraud indicators. Still, IS quality may also improve managers’ ability to manage and time the financial statement information due, for example, to increased information asymmetry between managers and external financial statement users. Using a broad sample that spans the 14-year period, 2001-2014, our primary findings demonstrate that IS quality is associated with reduced earnings management activities and improved financial reporting timeliness. These findings hold even after controlling for a multitude of variables demonstrated by prior research to explain earnings management and timeliness, and are robust to alternative definitions of the dependent and independent variables and estimation methods. Our findings may help financial statement users — outsiders (investors, financial analysts, and external auditors) and insiders (audit committees) — in assessing a firm’s earnings quality, and regulators in their effort to improve financial reporting quality and timeliness.
Nonisovalent Alloys for Photovoltaics Applications: Modelling IV-Doped III-V Alloys

In the next thirty years the annual global consumption of energy will rise by more than 50% (Hochbaum & Yang, 2010). Currently most of the energy production comes from the combustion of fossil fuels; nonetheless the deriving CO2 emissions represent a real risk for the safety of the environment and for human health. Not secondarily, the prompt availability of fossil fuels is extremely influenced by geo-political factors. In the very last decades much attention has been devoted to the development of green renewable energetic sources as possible viable alternative. Owing to its almost ubiquitous availability, solar energy seems to be the most promising way to produce alternative energetic sources. The optimal choice of the materials for the device assembling, according to their prompt availability, in conjunction with recycling spent modules and thinning the semiconductor layers (these two latter are the key-points in reducing the material related sustainability deficits (Fthenakis, 2009)) will help passing from the gigawatt to the terawatt level, that required by the global consumption (Feltrin & Freundlich, 2008). The idea of getting energy from the sun is almost 150 years old. It derives from the discovery of the photovoltaics effect (1839) observed for the first time by the French physicist Edmond Becquerel in an experiment lead with an electrolytic cell made up of two metal electrodes: a weak electrical current was detected by exposing to sunlight a silver coated platinum electrode immersed in electrolyte. From the initial discovery many years have passed until the very first practical application, due to the celebrated Russian physicist Abram Ioffe, consisting in low efficient rectified thallium sulfide cells, has been realized. The very basic components of a modern solar cell consists in a p-n junction, an Nsemiconductor, and a P-one, in conjunction with the two electrical contact metal layers that provide the current flow internally and externally to the cell. The main physical quantity that describes a solar cell is the energy conversion efficiency (), defined as the quantity of sunlight converted into electric power. Materials like crystalline Si and GaAs can reach efficiency of about 25%, although efficiencies for most commercially available multicrystalline Si solar cells are below 20%. Solar cells constituted by only one semiconductor material are characterized by a maximum energy efficiency for a bandgap (EG) between 1.4 and 1.6 eV (Green, 1982).
Evidence for a Supernova in Reanalyzed Optical and Near-Infrared Images of GRB 970228

We present B-, V-, RC-, IC-, J-, H-, K-, and K'-band observations of the optical transient (OT) associated with GRB 970228, based on a reanalysis of previously used images and unpublished data. In order to minimize calibration differences, we have collected and analyzed most of the photometry and consistently determined the magnitude of the OT relative to a set of secondary field stars. We confirm our earlier finding that the early decay of the light curves (before 1997 March 6) was faster than that at intermediate times (between 1997 March 6 and April 7). At late times the light curves resume a fast decay (after 1997 April 7). The early-time observations of GRB 970228 are consistent with relativistic blast-wave models, but the intermediate- and late-time observations are hard to understand in this framework. The observations are well explained by an initial power-law decay with α = -1.51 ± 0.06 modified at later times by a Type Ic supernova light curve. Together with the evidence for GRB 980326 and GRB 980425, this gives further support for the idea that at least some γ-ray bursts are associated with a possibly rare type of supernova.
Clinical Epidemiology of Invasive Cutaneous Malignant Melanoma in the Austrian Province Styria in the Years 2001–2003 and Its Relationship with Local Geographical, Meteorological and Economic Data

Background:Melanoma incidence rates vary within Europe. The highest incidences are reported in Scandinavia, the lowest in the southern parts, but incidences themselves also vary within the different countries. Objective:We investigated the incidence of invasive cutaneous melanoma in Styria, a province of Austria, in the years 2001–2003. Methods:Data from 1,082 patients, 511 males and 571 females (mean age 58.2 years) with primary melanoma were collected. For each patient, information regarding residence was available, and therefore the geographic distribution of melanoma on district level was investigated with particular reference to the mean number of sun hours, mean altitude, number of companies with more than 200 employees and median income. Results:The mean annual incidence (age-standardized rate) was 24.5 per 100,000 (95% CI: 22.4–26.6), lifetime risk 1 in 52. Districts with a higher number of sun hours and higher altitude showed lower melanoma incidences. Higher median income was associated with higher melanoma incidence (p < 0.001). Conclusion:The high incidence of invasive melanoma in Styria is unclear and a causal relationship between higher income and melanoma incidence remains speculative. Further investigations, especially concerning lifestyle and environmental factors, may unravel additional causative factors.
Can the ABCD2 Risk Score Predict Positive Diagnostic Testing for Emergency Department Patients Admitted for Transient Ischemic Attack?

Background and Purpose— We sought to determine if the ABCD2 score, typically used for risk stratification, could predict having a positive diagnostic test in patients evaluated acutely for transient ischemic attack. Methods— We performed a retrospective cohort study for patients admitted from our emergency department with a new diagnosis of transient ischemic attack confirmed by a neurologist. ABCD2 scores were calculated and patients with a score of ≥4 were placed in the high-risk cohort. Tests evaluated included electrocardiogram, CT, MRI, MR angiography, carotid ultrasonography, and echocardiography. Specific test findings considered to signify positive diagnostic tests were created a priori. Results— We identified 256 patients with transient ischemic attack for inclusion; 167 (61%) were female, the median age was 60 years (interquartile range, 50 to 72), and 162 (63%) patients had an ABCD2 score of ≥4. Rates of completion of diagnostic testing were electrocardiogram, 270 (100%); CT, 224 (88%); MRI, 89 (35%); MR angiography, 68 (27%); carotid ultrasonography, 125 (49%); and echocardiography, 135 (53%). Univariate analysis found a significant association only with elevated ABCD2 score and carotid duplex testing (P<0.05). Conclusion— An elevated ABCD2 score may help predict patients with severe carotid occlusive disease but does not predict positive outcome in other commonly ordered tests for patients being evaluated for transient ischemic attack. An elevated ABCD2 score cannot be recommended as a tool to guide diagnostic testing in patients presenting acutely with transient ischemic attack.
Pathogenesis of Attic Cholesteatomas 1

An attic cholesteatoma is defined as an epidermoid cyst found in the attic. Stratified squamous epithelium may also be present in the middle ear as other clinical or pathological entities, such as metaplastic islands of the mucosa in chronic ears with central perforations or as a collapse of an atelectatic drum. Histological examination of 22 temporal bones with attic cholesteatomas has shown them to reside mainly medial to the ossicular chain. This explains the difficulty they have in self-cleansing, as well as the ensuing secondary infection. When a similar process occurs lateral to the ossicles, a self-cleansing nature's atticotomy may be formed. The aetiology ofan attic epidermoid cyst, i.e. an attic cholesteatoma, is usually considered to be an invasive retraction from the external ear. However, it is difficult to accept invasion ofexternal canal skin into the upper medial attic (often through the scutum). This is especially so in the face ofsucb biological phenomena as epithelial contact inhibition, or the invariable outward migration of stratified squamous epithelium from the edges of retraction pockets as well as from cholesteatoma perforations. Also, large cholesteatomas usually present themselves from the ‘beginning’ simultaneously with their perforations; no documentation of an evolving process from a pre-existing perforation exists at present. Marginal perforations which have later cvolved into attic cholesteatomas have so far not been documented. Therefore, the possibility that an attic cholesteatoma often arises primarily in the attic and presents itself secondarily in the external canal as a ‘perforated’ epidermoid cyst, is to be considered. The possibility that a congenital rest is responsible for the epidermoid cyst has often been put forward, but evidence that such rests actually exist has not yet been presented. The frequency with which cholesteatoma sacs (including the congenital type) show mucosal cells as part of their lining, suggests a metaplastic phenomenon, This means that the epithelial cells in question may have changed from mucosal into keratinizing cells or vice versa. Metaplastic changes of mucosas into keratinizing epithelium occur very frequently in the bronchi, nose, ears and genitourinary system. Epidermoid cysts may, therefore, be seen as an analogous formation to glandular cysts in the attic - the latter being very frequently found in the attic in chronically infected ears. Such ‘organ’ formations (glands or epidermoid cysts) may arise when their respective cells (forming mucus or keratin) grow in the midst ofconnective tissue rather than on the surface. Budding of cells, giving rise to epidermoid cysts, is occasionally found in chronically-infected ears adjacent to cholesteatomas.
An examination of the impact of the changes to regulations affecting the scope for income classification shifting in Australia

This study examines the impact of amendments to Australian accounting standards governing the classification and reporting of non-recurring components of earnings on firms’ classification shifting practices, and on the propensity to engage in other earnings management such as accrual-based and real earnings manipulation to improve core earnings. The study investigates the impact of three regulatory changes which have the potential to affect firms’ earnings management behaviour and thus the quality of earnings. I first investigate whether the amendments to the standard AASB 1018 Profit and Loss Accounts, effective for financial periods ending on or after 30 June 2002 and which restricted the scope for reporting and classifying abnormal items on the income statement, reduced the incidence of classification shifting. I then investigate whether the implementation of AASB 101 Presentation of Financial Statements, effective for financial periods starting on or after 1 January 2005 (upon IFRS adoption), and which relaxed prior restrictions on classifying and reporting non-recurring items, induced greater classification shifting. I also examine whether AASB 5 Noncurrent Assets Held for Sale and Discontinued Operations (effective at the same time as AASB 101), which increased the scope for classifying and reporting discontinued operations on the income statement, resulted in firms opportunistically misclassifying these items to increase core earnings. I then investigate the impact of each of the three regulatory reforms on firms’ use of alternative earnings manipulation methods, because there is evidence that a change in regulatory regime could impact firms’ alternative earnings management behaviour. For example, Cohen, Dey and Lys (2008) document an increase in the use of real earnings management to improve earnings following the reduction in accrual-based earnings management as a result of the Sarbanes-Oxley Act 2002. Therefore, there is potential for firms to substitute earnings management methods as a result of the changes to the scope for classification shifting. I expect that the restriction on classification shifting provided by AASB 1018 in 2002 may give rise to greater accrual-based and/or real earnings management by firms, whilst the greater scope for classification shifting provided by the later reforms may result in the reduction in use of accrual-based and/or real earnings management. To examine the first three research questions, I develop models of classification shifting from McVay (2006) and Barua, Lin and Sbaraglia (2010). I then use difference in
Two‐dimensional flow response to tidal fluctuation in a heterogeneous aquifer‐aquitard system

In alluvial coastal aquifers, finer sediments are preferentially deposited along the downstream direction, so the hydraulic conductivity is generally heterogeneous and changes with distance from the coastline. To investigate the influence of aquifer heterogeneity on seawater‐groundwater interaction, a new two‐dimensional model characterising groundwater flow in an aquifer‐aquitard system was developed assuming that the hydraulic conductivity of the aquifer linearly increases with the distance from the coastline along the inland direction. A closed‐form analytical solution was derived using the separation‐of‐variables method. Comparing the new solution with the numerical solution by comsol Multiphysics (Sweden) based on the finite‐element method, one can see that the new solution agreed with the numerical solution very well except at the early time. We found that both aquitard leakance and the heterogeneity factor (b) could result in the propagation bias. The propagation bias represents the inconsistency between the theoretical calculation and the observed strong attenuation and small time lag between the head and tide fluctuations. The attenuation decreased with perpendicular distance from the coastline (x‐axis), whereas the time lag increased with distance along the x‐axis. The relationship between the time lag and the distance along the x‐axis seemed to be linear when b was 0.001 m−1, whereas it obeyed a power function when b was greater than 0.01 m−1. Copyright © 2014 John Wiley & Sons, Ltd.
Clinical evaluation of stereotactic radiation therapy for recurrent or second primary mediastinal lymph node metastases originating from non-small cell lung cancer

Aims To evaluate the safety and efficacy of stereotactic radiotherapy (SRT, both stereotactic body RT [SBRT] and fractionated stereotactic RT [FSRT]) in the treatment of patients with recurrent or second primary mediastinal lymph node metastases (R/SP-MLNMs) originating from non-small cell lung cancer (NSCLC). Methods Between 10/2006 and 7/2013, patients with R/SP-MLNMsoriginating from NSCLC were enrolled and treated with SRT at our hospital; their data was stored in prospectively-collected database. The enrolled patients were divided into Group A (without prior RT) and Group B (with prior RT). The primary end-point was overall survival (OS). The secondary end-points were the MLNM local control (LC), the time to symptom alleviation, and toxicity using the Common Terminology Criteria for Adverse Events (CTCAE v4.0). Results Thirty-three patients were treated (16 in Group A with 19 R/SP-MLNMs and 17 in Group B with 17 R/SP-MLNMs). For the entire cohort, the median OS was 25.5 months with a median follow-up of 20.9 months (range, 3.2-82). The 1-year and 3-year actuarial LC rates were 100% and 86%, respectively. Symptom alleviation was observed in 52% of patients, after a median of 6 days (range, 3-18). CTCAE v4.0 ≥ Grade 3 toxicities occurred in 5 patients (15%; all in Group B); among them, Grade 5 in 2 patients. Conclusions We recommend exercising extreme caution in using SRT for R/SP-MLNMs in patients who received prior RT (particularly to LN station 7). For patients without previous RT, SRT appears to be safe and efficacious treatment modality; prospective studies are warranted.
Perceived Causes of Small Business Failures: A Research Note

A nationwide survey of approximately 1,000 small business owners and managers was conducted to investigate the perceived causes of small business failure. In addition, survey participants were asked for suggestions for reducing the number of small business failures. The major cause of small business failures—according to the individuals surveyed—is a lack of management expertise. Consequently, the survey participants’ primary suggestion for decreasing small business failures was to improve management education. 1 1 This research was supported in part by a grant from Safeguard Business Systems, Inc.
Genetic diversity and differentiation in a wide ranging anadromous fish, American shad (Alosa sapidissima), is correlated with latitude

Studies that span entire species ranges can provide insight into the relative roles of historical contingency and contemporary factors that influence population structure and can reveal patterns of genetic variation that might otherwise go undetected. American shad is a wide ranging anadromous clupeid fish that exhibits variation in demographic histories and reproductive strategies (both semelparity and iteroparity) and provides a unique perspective on the evolutionary processes that govern the genetic architecture of anadromous fishes. Using 13 microsatellite loci, we examined the magnitude and spatial distribution of genetic variation among 33 populations across the species' range to (i) determine whether signals of historical demography persist among contemporary populations and (ii) assess the effect of different reproductive strategies on population structure. Patterns of genetic diversity and differentiation among populations varied widely and reflect the differential influences of historical demography, microevolutionary processes and anthropogenic factors across the species' range. Sequential reductions of diversity with latitude among formerly glaciated rivers are consistent with stepwise postglacial colonization and successive population founder events. Weak differentiation among U.S. iteroparous populations may be a consequence of human‐mediated gene flow, while weak differentiation among semelparous populations probably reflects natural gene flow. Evidence for an effect of reproductive strategy on population structure suggests an important role for environmental variation and suggests that the factors that are responsible for shaping American shad life history patterns may also influence population genetic structure.