Miracle-dz/UniFAR-FTUs huggingface dataset:
DOES CORPORATE GOVERNANCE STRUCTURE AND LEVERAGE AFFECT INTELLECTUAL CAPITAL DISCLOSURE?

The aim of this research is to analyze whether corporate governance structure and leverage affect intellectual capital disclosure? In this study, the corporate governance structure is proxied by the independent commissioner variable and foreign ownership. The data used in this study is secondary data obtained from the annual reports of companies listed on the Kompas 100 Index for the 2014-2018 period. This research uses purposive sampling. Based on the results of the tests conducted in this study, it was found that the independent commissioner variable had no effect on the disclosure of intellectual capital. This is based on the company being the object of research, on average, the number of commissioners is in accordance with the applicable regulatory standards. So that sufficiently meeting the standard the number of independent commissioners is not able to supervise management in carrying out transparency of company information including intellectual capital information in the company's annual report. Meanwhile, the foreign ownership variable has a positive effect on intellectual capital disclosure. This is because foreign investors want to implement information transparency to reduce information asymmetry between investors and managers. Leverage has a positive effect on intellectual capital disclosure. This is because companies with high leverage will also receive attention from creditors to ensure that the company does not violate debt covenants, to reduce agency costs and information asymmetry between managers and creditors, the company will conduct wider disclosures including disclosure of intellectual capital.
Influence of System Quality, Information Quality, and Tax Service Quality to Taxpayer Compliance and Risk as a Moderating Variable

The research aimed at investigating the influence of the system quality, information quality, and service quality on the tax payer compliance and risk effect in the interaction relationship between the system quality, information quality, and tax service quality on the tax payer compliance. The research used the quantitative approach. The research was conducted in the Tax Service Office, Makassar Municipality. Data were collected through the questionnaire distribution. The research samples were as many as 184 respondents who were selected using the convenience sampling technique. The data were analysed using the Moderated Regression Analysis (MRA). The hypotheses proposed were as many as 6 (six). The research result indicates that the system quality has the influence on the tax payer compliance, the information quality has the effect on the tax payer compliance. The tax service quality has the impact on the tax payer compliance, the risk moderates the information quality influence on the tax payer compliance, the risk moderates the tax service quality effect on the tax payer compliance, and the risk does not moderate the system quality impact on the tax payer compliance in the Tax Service Office, Makassar Municipality, South Sulawesi.
Primary Quantum Yield and Volume Change of Phytochrome‐A Phototransformation Determined by Laser‐Induced Optoacoustic Spectroscopy *

The primary quantum yield, Φ1700, for the photoconver‐sion of the red‐absorbing form of phytochrome, Pr, to the set of primary intermediates, Ii700, was redetermined by laser‐induced optoacoustic spectroscopy at very low excitation laser fluences. The Ii700 value obtained is in the range of ΦPfr reported for the complete phototransformation Pr→ Pfr (J. M. Kelly and C. Lagarias, 1985, Biochemistry24, 4003–6010). An energy level of ca 150 kJ/ mol was found for the intermediates Ii700, i.e. ca 85% of the 0–0 level of Pr. Furthermore, a molecular expansion of 7 mL/mol (equivalent to 11 Å3/molecule) was determined for the Pr→ Ii700 transformation. It reflects the protein reorganization induced by the geometrical pho‐toisomerization of the chromophore, which results in changes of bonding interactions, in particular between the chromophore and its protein surrounding.
Value without Employment

While young firms’ contribution to aggregate employment has been underwhelming over the past decades, a similar trend is not apparent in their contribution to aggregate sales and aggregate stock market capitalization. We provide evidence that the weak job creation by young firms coincided with an increase in the ratio of firm-value-to-employment and sales-toemployment for these firms. The weak job creation suggests that recent firm cohorts have faced a comparatively lower marginal product of labor (for a fixed unit of labor) compared to their predecessors, while the higher firm value-to-employment ratios suggest a higher average product of labor. Motivated by these facts, we study the implications of the arrival of “high average / low marginal” product-of-labor firms in a stylized model of dynamic firm heterogeneity, and show that the model can account for a large number of facts related to the decline in “business dynamism”. The decline in business dynamism – per se – is not an ominous sign for the behavior of long term consumption, except if it signifies an economy-wide increase in rents in the long run.
Identifying the Virulent Factors of Clostridium perfringens Locally Isolated from Different Species

Clostridium perfringens incriminated in many diseases among different species of animals due to its ability to produce many virulence factors. In the current study, 135 intestinal samples were collected from different animal species of different localities in Egypt. Samples were subjected to isolation and identification (morphologically and biochemically) for obtaining Clostridium perfringens isolates (n=26, 19.25%). The PCR was carried out to elucidate the virulence factors. It was indicated that all the 26 Clostridium perfringens isolates had CPA gene and Clostridium perfringens enterotoxin (CPE gene), whereas 23% of isolates of chicken and cattle intestinal samples contained CPA, Net B, and CPE genes as virulence factors. Consequently, those isolates are highly recommended to be used in the preparation of enterotoxemia and necrotic enteritis vaccines as they are more virulent strains.
A sport-psychological diagnostic examination of young EHF handball referees with a focus on mental skills

The continuous improvement of handball referees’ performance, pushing physical limits, and the aspiration for ever-better results are some of the most important objectives of them. These may not be achieved barely based on innate talent and the acquisition of technical and tactical knowledge. It is just as important to understand mental processes and to be able to develop and support them professionally. Studying the cognitive skills of referees is especially significant in the case of sports requiring dynamic, complex, and open skills. Handball is one such sport where the environmental conditions require continuous adaptation and decision making. In our research we studied the above-mentioned performance indicators among young handball referees of EHF (European Handball Federation) using the relevant tests of the Vienna Test System (VTS). The main advantage of VTS is that it studies the competences of athletes objectively, providing a valid and reliable assessment tool. The paper explores the decision-making strategies of handball referees, the aspect of visual orientation performance involved in tracking simple visual elements in a relatively complex environment, furthermore their reactive stress tolerance, as well as their attention and concentration skills. This enables us to identify those referees who are capable of adequately managing stress and who can recognize opportunities and properly make use of them even under pressure. The aims of our research is to examine the specific sports-related skills of handball referees, to explore the relationship between competencies, to learn their cognitive abilities, and to focus on decision-making, situational-awareness and concentration. The aim of the study is also to open up a new way of objectively measuring cognitive abilities by analysing the performance of referees individually and then according to the position of peers.
Extensive Biodegradation of Nigerian Crude Oil (Escravos Light) by Newly Characterized Yeast Strains

Abstract Because microbial degradation is known to be an efficient process in the in situ decontamination of oil-bearing environments, it is believed that development of effective bioremediation strategies will be aided by microbial sourcing of novel and competent hydrocarbon degraders with a broad and unusual substrate spectrum. Thus, in keeping with this objective, two Candida strains (MN1 and MC1) isolated after a repeated batch enrichment technique were tested for their biodegradation potentials on Nigerian crude oil, Escravos light. Axenic cultures of strains MN1 and MC1 grew at a rate of 1.623 and 0.586 d−1, respectively, in mineral salts medium supplemented with 8.4 g L−1 of crude oil. Whereas strain MN1 degraded aliphatic fractions by 97.6% and the aromatics by 74.61%, the corresponding values obtained for MC1 were 97.2% and 67.29% during the 14-day incubation period. The gas chromatography (GC) fingerprinting of aliphatic fractions showed major degradation of heptadecane (C17), octadecane (C18), nonadecane (C19), eicosane (C20), undodecane (C21), tricosane (C23), hexacosane (C26), octacosane (C28), and nonacosane (C29) in less than 6 days, whereas nearly 100% of these fractions including the isoprenoid molecules was metabolized in 14 days. Among the aromatic fractions that were nearly eliminated during the cultivation period were naphthalene, phenanthrene, fluoranthrene, chrysene, benzo(a)anthracene, benzo(b)fluoranthrene, and benzo(a)pyrene. Interestingly, substrate uptake studies showed that both strains grew very well on petroleum cuts, biphenyl, phenol, xylene, and quite a number of polycyclic aromatic hydrocarbons including pyrene, phenanthrene, and anthracene.
Turbulent coagulation of particles dispersed in a viscous fluid.

A kinetic equation for the turbulent coagulation of particles in a viscous fluid in which the hydrodynamic interaction between colliding particles is taken into account is proposed. The theoretical prediction of the time-dependent behavior of particle concentration is compared with results of experiments in which latex particles in KC1 solutions are coagulated in a stirred tank. It is found that the effect of the hydrodynamic interaction is not negligible, and that changes of particle concentration under various experimental conditions are quantitatively predicted by the present theory. On the other hand, the Saffman-Turner theory is found to overestimate the coagulation rate considerably and to yield a systematic error in the dependence of coagulation rate on the dissipation energy.
FATIGUE REPAIRING CRAFTSMANSHIP OF DECK-TO-VERTICAL STIFFENER WELD IN THE STEEL BRIDGE DECK

Experiments and FE analysis were conducted on the fatigue repairing techniques of deck -to-vertical stiffener weld in the steel bridge deck. The steel bridge deck was modeled to analyze cracking reason of deck -to-vertical stiffener weld. The fatigue repairing experiment was carried out on three repairing techniques. The fatigue life and stress distribution of the deck-to-vertical stiffener weld were analyzed and repairing effects were compared. Repairing craftsmanship with different parameters was modeled to study change of stress distribution. Besides, influence of welding residual stress, stop-hole and CFRP reinforcement on fatigue repairing was discussed. The results showed that cracks of welding end on the deck were induced by out of plane deformation while those on the vertical stiffener were caused by combined out-of-plane and inplane deformation, which was more prone to cracking. Residual tensile stress reached yield strength of steel after re welding, thus hammering and polishing after re-welding could improve fatigue life of the weld. The re-welding techniques had more favorable repairing effects than stop-hole and CFRP reinforcement. Received: Revised: Accepted: 22 April 2018 9 September 2018 28 October 2018
THE PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE ON VIRTUAL REALITY

Virtual worlds are computer generated simulated space where the users interact with each using using an avatar, carry out activities and transactions, depending upon the kind of virtual world it is. Some of the examples of virtual worlds are Secondlife, Virbela, The Sims, Active Worlds, Kaneva, IMVU etc. These virtual worlds act as immersive environments where the participants engage themselves in simulated conditions. Virtual worlds have been reported to enhance students' engagement and learning by reducing the cognitive load to process the information for the participants. The students can learn about concepts here by living them. They can transport themselves to new locations and learn by discovering things on their own. There are further benefits of adopting virtual worlds in education, like: no need for physical travel by people, reduction in performance anxiety, allowing synchronous and asynchronous communication, collaboration and cooperation on a project. We can create an exact replica of real world in virtual spaces for example, an university, a museum or a fort etc. These serve a great purpose as the constructionist paradigm where we can base our experiences on situated learning theory. Virtual worlds are highly interactive in terms of speed, range and mapping. Theory of cognitive fit has significant impact on the learning outcomes as users can make use of the senses of vision and sound. Task-Technology fit is quite high in virtual worlds as the sense of vision, orientation, sound creates an immersive environment enabling higher learning outcomes. This presentation will discuss various types of virtual worlds and how these can contribute to higher learning attainments.
The Influence Growth Of Income, Assets, Ratio of Claim and Risk Based Capital on the Profitability of Life Insurance Companies in Indonesia

This study aims to analyze the influence growth of Income, Assets, Ratio of Claim and Risk Based Capital affecting Profitability (ROA) of life insurance companies in Indonesia which registered and supervised by Otoritas Jasa Keuangan period 2009-2015. This research using the secondary data which obtained through the publication of OJK Insurance Statistics and Infobank magazine for the period of 2009-2015. Thirty two companies were drawn as sample from fifty five companies. The analysis technique used is panel data regression. From the analysis result indicate that variable of revenue growth, asset does not have significant effect to profitability, variable of claim ratio and risk based capital have negative significant effect to profitability. While simultaneously the income growth variable, asset, claim ratio, risk based capital significantly influence the profitability of life insurance companies registered and supervised by Otoritas Jasa Keuangan. The magnitude of the influence of independent variables is 45.07%, while the remaining 54.93% influenced by other factors not included in this research model.
Single-Visit Apexification of Immature Necrotic Permanent Teeth with the use of Mineral Trioxide Aggregate: A Case Series

The treatment of immature necrotic permanent teeth with wide open apices often poses a significant challenge for the clinician. The lack of an apical stop complicates the obturation and achievement of good apical seal in such teeth. The treatment of choice for necrotic teeth with immature root is apexification, which is induction of apical closure to produce more favorable conditions for conventional root canal filling. The most commonly advocated medicament is calcium hydroxide. But the disadvantages of long treatment time, tooth fracture risk and incomplete calcification of apical bridge have led to the development of newer biocompatible materials which can complete apexification in a single visit. Although different materials are available, Mineral Trioxide Aggregate (MTA) remains the material of choice for forming an immediate apical barrier because of its superior clinical properties and high success rate. This case series highlights the use of MTA for formation of hard tissue barrier in nonvital permanent teeth with open apices with demonstrated clinical and radiographic success.
CHALLENGES AND PROSPECTS OF RURAL ENTREPRENEURSHIP: A DISCOURSE ANALYSIS OF SELECTED LOCAL GOVERNMENT AREAS OF OSUN STATE, NIGERIA

Commenting on the significance of rural entrepreneurship is pivotal to the uncovering of economic development; there are commentaries in support of the laid-back attitude of government in identifying with the importance of rural entrepreneurship for economic sustenance. This statement reaffirms the challenges bedevilling the survival of rural entrepreneurship in Osun State, and the entirety of Nigeria. The paper assesses the challenges and prospects inherent in rural entrepreneurship in Osun State. The pool of entrepreneurship studies is largely focused on individual entrepreneurship, with a limited focus on its contribution to economic and social development. Particularly, understanding rural entrepreneurship through the lens of Osun State is supported with its large number of youths who depend on rural enterprise. The theory of planned behaviour was reviewed as the theoretical leaning. A total of 26 rural entrepreneurs were selected through snowballing and convenient methods for interviews. Findings reveal poor road networks, social unrest, low financial support, corruption and market size as challenges to rural entrepreneurship, while employment creation, reduced migration and poverty alleviation are benefits. The study takes the position that the Osun State government must show commitment and support for rural entrepreneurship, and ensure the state is safe from farmers-herders conflict for rural enterprise to flourish.
Putting the ‘‘You’’ in ‘‘Thank You’’: Examining Other-Praising Behavior as the Active Relational Ingredient in Expressed Gratitude

Although positive emotions as a class can build interpersonal resources, recent evidence suggests a unique and direct role for gratitude. In the current research, we shine the spotlight on what happens between a grateful person and the benefactor to illuminate what can build a bridge between them. Specifically, we draw on work calling gratitude an ‘‘other-praising’’ emotion. In an original study and a conceptual replication that included two independent samples, couples had video-recorded conversations in which one member expressed gratitude to the other (n 1⁄4 370). Expresser’s other-praising behavior was robustly positively associated with the benefactor’s postinteraction perception of expresser responsiveness, personal good feelings in general, and felt loving in particular. Several practical and theoretical alternative explanations are ruled out. By clarifying the specific behavioral and subjective psychological mechanisms through which expressed gratitude promotes relationships, this work advances affective and relationship science, two domains that cut across disciplines within psychology.
Survival and Operative Outcomes After Salvage Surgery for Recurrent or Persistent Anal Cancer

Anal squamous cell carcinoma (SCC) is a relatively rare cancer comprising less than 2.5% of all gastrointestinal malignancies. The standard treatment for anal SCC is primary chemoradiation therapy which can result in complete regression. After successful treatment, the 5-year survival is approximately 80%. However, up to 30% of patients experience recurrent persistent or recurrent disease. The role of surgery in the treatment of anal cancer, therefore, is limited to the management of recurrent or persistent disease with abdominoperineal resection and/or en bloc adjacent organ excision. Salvage surgery after irradiated anal cancer can be technically demanding in terms of acquisition of oncologically safe surgical margins and minimization of postoperative morbidity. In addition, 5-year survival outcomes after salvage resection have been reported to vary from 23% to 69%. Positive resection margins are generally regarded as the important risk factor associated with poor survival outcome. Perineal wound complications are the most common major postoperative morbidity. Because of the challenges of primary wound closure after salvage abdominoperineal resection, myocutaneous flap reconstruction has been performed to reduce the severity of perianal would complications. We, therefore, descriptively reviewed contemporary published evidence describing the treatment and outcomes after salvage surgery for persistent or recurrent anal SCC.
CONCRETE: Concrete Operates oN Ciphertexts Rapidly by Extending TfhE

Fully homomorphic encryption (FHE) extends traditional encryption schemes. It allows one to directly compute on encrypted data without requiring access to the decryption key. This paper introduces CONCRETE , an open-source library developed in Rust that builds on the state-of-art TFHE cryptosystem. It provides a user-friendly interface making FHE easy to integrate. The library deals with inputs of arbitrary format and comes with an extensive set of operations to play with ciphertexts, including a programmable bootstrapping. CONCRETE is available on GitHub at URL https:// github.com/zama-ai/concrete and on https://crates.io.
Welcome to the Party? Ethnicity and the Interaction between Potential Activists and Party Gatekeepers

In modern democracies, political parties are the vehicles through which new groups gain political entry. Are parties equally welcoming to all new activists, irrespective of their ethnicity? In a field experiment, we study the responsiveness of local party officials in Sweden who are being contacted by fictitious individuals who want to become active in the party. We find that party officials are more likely to respond, and give informative answers that use a warmer and more welcoming tone, when they are being contacted by an individual with a Swedish name than by an individual with an Arabic name. These discriminatory effects are mainly found when contacting parties on the rightmost end of the political spectrum but are unaffected by appeals to electoral gain, common ideology, and norms of democratic inclusion. Given the importance of parties as gateways into politics, our findings have troubling implications for equal representation.
High Hydrostatic Pressure Processing of Fruit and Vegetable Products

High hydrostatic pressure (HHP) as a minimal thermal technology is a valuable tool for microbiologically safe and shelf-stable fruit and vegetable production. Microorganisms and deteriorative enzymes can be inhibited or inactivated depending on the amount of pressure and time applied to the product. The resistance of microorganisms and enzymes to pressure in fruit and vegetable products also is dependent on both the type and the amount of enzymes or microorganisms as well as food composition. While on one hand, microorganisms (other than spores) can be inactivated at mild pressures (< 300 MPa), on the other, enzymes can be very resistant to pressure and their resistance may increase when isolated forms are pressurized. Nevertheless, microbiologically safe fruit and vegetable products can be obtained without change in flavor if temperature is not increased beyond pasteurization temperatures. The remaining enzyme activity in HHP processed fruit and vegetable products can be delayed if a combination of obstacles, such as refrigeration temperatures, low pH, and antibrowning agents, are used to increase the shelf life of these types of products. Therefore, HHP is a promising minimal thermal technology that can be used to deliver more variety of less processed fruit and vegetable products than consumers are demanding today.