Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Audit Fee, Opini Going Concern, Financial Distress, Ukuran Perusahaan Klien, Kepemilikan Institusional, Dan Kompleksitas Perusahaan Terhadap Auditor Switching(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2015)

Auditor switching is a changes of auditor performed by the client company. The purpose of this research was to etermine the effect of audit fee, going concern opinion, financial distress, the clients size, institutional ownership, and the company complexity toward auditor switching on manufacturing companies listed in Indonesia Stock Exchange. The analitical method applied in this research was the logistic regression. The population in this research is the manufacturing companies listed in Indonesia Stock Exchange 2011-2015. Samples were selected by the purposive sampling, the obtained samples were 100 companies. The results, showed that the audit fee, the going concern opinion, financial distress, institutional ownership, and the company complexity had no effect toward auditor switching. However the variable client size to proved that there is an effect toward auditor switching.
Digitalization in Economy and Innovation: The Effect on Social and Economic Processes

: Digital technology has significantly changed the speed of operation in the economy. The Internet and digital devices are a driver of economic growth. This article analyzesthe Russian digital economy and society in the context of comparison with EU countries and draws conclusions regardingfuture development trends. Based on secondary data from the European Commission, this studytackles five components of the Digital Economy and Society Index.It includesICT Development Index, Global Innovation Index (GII), Networked Readiness Index, Share-Households with Internet, and High-Technology Exports. A cross-country analysis reveals significant differences between Russia and the EU countries in terms of Internet accessand Digital Economy,and their impact on GDP and social processes that take place in the country. Findings show that Russia holds a position among the top ten countries inICT Development Index and Network Readiness Index. The growth rate of high-tech exports indicatesthe lag of Russia behind other countries in the ranking.According to the ranking of countries by high-tech exports, Russia lags in the production of products with high R&D intensity, such as aerospace products, computers, pharmaceuticals, scientific instruments and electrical machinery. Russia holds a strong position in National Cyber Security (63.64%), as well as in the Share of Households with Internet.
Decision space and its contribution to the pursuit of human resources for health reform in local health systems: An exploratory review of literature

ABSTRACT Background: The need for Human Resources for Health reform has gained importance in the endeavour to address the global health workforce crisis in pursuing the 2030 goal of universal health coverage in local health systems. In this, the Decision Space Approach, developed by Prof Thomas Bossert of the TCHAN Harvard School of Public Health, presents an opportunity for more understanding of decision space, innovation and performance in healthcare worker strengthening policy interventions in low- and middle-income countries. Methodology: An exploratory review of the literature was carried out on studies focusing on the application of the Decision Space Approach in human resources for health reform interventions. Findings were synthesized, presented in narrative form, and then subjected to Decision Space Mapping and interpretive thematic analysis. Results: Studies in Uganda and Zimbabwe reported Decision Space Analysis focusing on six main healthcare worker reform policy result areas, whilst the Ghana study examined three. Conclusions: Findings show that the Decision Space Approach presents a healthcare worker reform opportunity through which to analyse decision space, innovation, and performance focusing on: Policy; Planning and Budgeting; Recruitment, Training and Development; Deployment, Retention and Performance Management; Labour Relations; Health and Safety; and Human Resource Information Systems and Research.
What are the prospects for Mozambique to diversify its economy on the back of 'local content'?

In recent years, Mozambique has made international headlines for the significant hydrocarbon deposits found offshore. These have increased the country's extractive resource endowments, in addition to its mining and onshore natural gas sector. It is expected that these industries will contribute to economic diversification and social development, not least by means of procuring locally produced goods and services and hiring Mozambicans. A key factor to achieve this is building domestic capital - in people, institutions, and infrastructure. Looking at the policy environment, this paper argues that the prospects are extremely challenging for 'local content' to provide the link between the extractive industries and the economic diversification of the local economy. The country urgently needs institutional changes that support broader and rural-focused private sector development. This WIDER Working paper is also available in Portuguese (disponi­vel em Portugues).
Analysis of Effect of Human Capital, Infrastructure Investment and Infrastructure Consumption of Economic Growth in Indonesia

This study aims to analyze the effect of Human Capital, Infrastructure Investment and Infrastructure Consumption on Economic Growth in Indonesia. The data used is the time series. Data analysis in this study uses OLS (Ordinary Least Square) equation test. The results showed that Human Capital had a positive effect on Economic Growth, and Infrastructure Consumption had a positive influence on Economic Growth in, whereas Infrastructure Investment did not have a significant influence on Indonesia's economic growth.
[Helicobacter pylori-associated pathology of oral cavity in children (clinical-laboratory study)].

: As the result of the study of stomatological status indices in children with gastroduodenal pathology associated with Helicobacter pylori it was established that caries incidence in children did not depend upon contamination while caries prevalence in examined children unlike caries incidence was associated with HP-status of the oral cavity. Patients with concomitant gastroduodenal pathology had frequently periodontal disease (PD). In children with chronic antral gastritis associated with Helicobacter pylori clinical manifestations were poor and tended towards inflammatory process chronicity. All the patients had chronic catarrhal gingivitis. In children with Helicobacter pylori associated pathology of GIT it proceeded with 100% contamination of gingival mucous membrane by Helicobacter pylori as shown by bacterioscopic study.
Chemical Profiles, In Vitro Antioxidant and Antifungal Activity of Four Different Lavandula angustifolia L. EOs

Lavandula angustifolia L. , known as lavender, is an economically important Lamiaceae due to the production of essential oils (EOs) for the food, cosmetic, pharmaceutical and medical industries. The purpose of this study was to determine the chemical composition of EOs isolated from four inflorescences of L. angustifolia L. collected in different geographical areas: central-southern Italy (LaCC, LaPE, LaPS) and southern France (LaPRV). The essential oils, obtained by steam distillation from plants at the full flowering stage, were analyzed using gas chromatography coupled with mass spectrometry (GC-MS). More than 70 components identified in each sample showed significant variability among the main constituents. The four EOs analyzed contained the following as main component: linalool (from 30.02% to 39.73%), borneol (13.65% in LaPE and 16.83% in La PS), linalyl acetate (24.34% in LaCC and 31.07% in LaPRV). The EOs were also evaluated for their in vitro antifungal activity against two white rot fungi (Phanerochaete chrysosporium and Trametes cingulata) as potential natural biodeteriogens in the artworks field, and against Sclerotium rolfsii, Botrytis cinerea and Fusarium verticilloides responsible for significant crop yield losses in tropical and subtropical areas. The results confirm a concentration-dependent toxicity pattern, where the fungal species show different sensitivity to the four EOs. The in vitro antioxidant activity by DPPH assay showed better scavenging activity on LaCC (IC50 26.26 mg/mL) and LaPRV (IC50 33.53 mg/mL), followed by LaPE (IC50 48.00 mg/mL) and LaPS (IC50 49.63 mg/mL). The potential application of EOs as a green method to control biodeterioration phenomena on a work of art on wood timber dated 1876 was evaluated.
Analisis Pengaruh Sanksi Administrasi, Tingkat Pendapatan, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study aims to find out empirical evidence whether there are effects of administrative sanctions, income levels, and SAMSAT drive thru on motor vehicle taxpayer compliance with empirical studies at the SAMSAT Office in Padang City. This research is a causative study. The population of this study is a motor vehicle taxpayer registered at the SAMSAT office in Padang City. The research sample was determined by slovin formula. The type of data used is subject data. The analytical method used is descriptive analysis and multiple regression analysis. The results of this study prove that there is a significant effect of administrative sanctions on motor vehicle taxpayer compliance, but the level of income and SAMSAT drive thru has no significant effect on motor vehicle taxpayer compliance.
ANALISIS PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH IFRS)

This study aims to analyze the effect of IFRS convergence on profit management related to the corporate governance mechanism as a moderating variable. IFRS convergence can be measured using a dummy variable. Profit management can be measured using discretionary accruals. The corporate governance mechanism as a moderating variable includes the proportion of independent commissioners, board of size, auditor quality, institutional ownership, audit committe, and managerial ownership. This study uses control variables including the size of company (size), leverage, and ROE. The samples used in the study are non financial companies listed on the Indonesia Stock Exchange (IDX) before and after IFRS. The method used in this research is purposive sampling technique. The analysis technique used is the analysis of Moderated Regression Analysis (MRA). The data obtained is then processed using multiple linear regression analysis with software of SPSS 21.0. The results of this study indicate that convergence of IFRS has a significant effect in a negative direction. The results of this study reveal that applying IFRS to companies can prevent profit management actions taken by managers. Corporate governance mechanism can strengthen the negative relationship between IFRS convergence on profit management.
Does Short-Selling Potential Influence Mergers and Acquisitions Payment Choice?

Announcements of stock-financed mergers and acquisitions (M&As) may attract short selling of bidder shares by merger arbitrageurs. We hypothesize that bidders that face higher short-selling potential (SSP) include a higher proportion of cash in their M&A payments in order to reduce the negative price pressure resulting from merger arbitrage short sales. Consistent with this prediction, we find a positive impact of the ex-ante lending supply of bidder shares on the percentage of cash in M&A payments. Our M&A payment choice model controls for a wide range of M&A payment determinants. We corroborate our main result in subsequent tests, including a placebo analysis of bids for privately-held targets, a test of the moderating role of deal completion probability and merger arbitrage fund flows, and an analysis of bidders that switch payment methods. Our paper adds to a growing literature analyzing the interplay between corporate finance decisions and investor trades.
Increasing occupational health and safety in workplaces: why it matters

There are at least two ways to emphasize the importance of the health and safety themes that form the basis of this chapter. The first is at the big-picture level. Biddle (2004), reported that over 100 000 American workers died annually from occupational injuries. Her research developed a computer program estimating the national cost from these injuries, a figure of over US$100 million annually. The International Labour Organization (ILO) estimates that about 2.3 million workers die annually from occupational accidents and diseases. Also, 1 million workers will suffer a workplace accident every day. These accidents cost an estimated 4 percent of gross domestic product (US$2.8 trillion) owing to organizational and individual costs, for example, lost working time, worker’s compensation, medical expenses and interruption to production. Finally, surveys of safety in a variety of industries, both small and large, indicate that many use outmoded methods to manage safety information, making little if any use of these data. This is particularly true of small business and businesses in general in the developing world. Finally, workers in many countries suffer exploitation at the hands of organizations in the developed world in terms of exposure to unsafe conditions and the handling of hazardous compounds.
How do consumers respond to fun wine labels?

Purpose Because consumers nowadays face a wide diversity of wine labels – from very traditional to a range of modern styles that include color and various images – the purpose of this paper is to better understand the effects of the presence of fun elements on wine labels. Specifically, it aims to identify the underlying mechanisms that explain why fun elements on labels can lead to a decrease in consumers’ willingness to pay (WTP) and purchase intentions. The authors also test whether consumers’ risk propensity acts as a boundary condition for this effect. Design/methodology/approach This research uses an online experiment conducted among a sample of 271 US residents. Multivariate analyses – including analyses of mediation, moderation and moderated mediation – are performed to test the theoretical model of the effects of fun elements on WTP and purchase intentions through reassurance impressions and quality perceptions, and the moderating role of risk propensity. Findings This research demonstrates that when consumers face a wine label that incorporates a high degree of fun elements, they perceive the label as less reassuring, leading to a decrease in perceived quality, and ultimately exhibit lower WTP and purchase intentions. Importantly, this research also shows that the effects of such wine labels are moderated by the individual variable of risk propensity; consumers react more positively to funny wine labels when they have a higher level of risk propensity. Research limitations/implications A limitation of this research lies in that it has been conducted online, while an experiment in a real purchase setting may have yielded results that are more likely to mimic response in the marketplace. Practical implications By showing that fun elements in a wine label can negatively affect consumers’ WTP and purchase intentions, this research suggests that wine marketers should be cautious when designing labels. Nevertheless, because consumers who are risk-loving exhibit less negative responses to funny wine labels, wine producers should consider segmenting their consumers on the basis of risk propensity and design front labels with fun elements only for customers who can be classified as risk-loving (vs risk averse). Originality/value While prior research recognizes the wide diversity of wine labels and the increasing use of fun elements in labels, no research to date has proposed and validated a model of their effects. This research fills this gap by empirically demonstrating that fun elements in labels have an overall effect of making consumers feel less reassured, leading to a decrease in perceived quality, and ultimately lower WTP and purchase intentions.
Promoting Weight Management Using Technology

Promoting Weight Management Using Technology Q:Are there any benefits of using technology to help with weight loss? A:Computers, tablets, smart phones V these devices are ubiquitous in society. From accessing the Internet to using short messaging service (SMS or text messaging), people have come to rely on technology in day-to-day activities. In 2015, nearly two thirds of Americans report owning a smartphone, an increase from 35% in 2011 (18). To give some insight on how smartphones are being used, during a 1-week sample period, 97% of smartphone owners used text messaging, 89% accessed the Internet, and 88% accessed email (18). In addition, smartphone apps are available in a staggering variety of categories and the number keeps growing (see Box 1 for insights on the number of apps available) (2,6). Although the prevalence of technology often is bemoaned as a ‘‘cause’’ for inactivity, and associated weight gain, interventions incorporating technology have potential to promote adherence to exercise and dietary changes. Healthy lifestyle choices are made daily and are impacted by many, many factors. Six key strategies, from an individual perspective, for long-term weight loss success have been detected from the National Weight Control Registry data (seeBox 2 for the six strategies) (21). Consider how these strategies might be supported with technology (e.g., tracking physical activity, monitoring body weight). From a program standpoint, common characteristics found in clinical weight loss/ management trials have been identified and also include aspects of monitoring (see Box 3 for common features) (10). Researchers have identified three behavioral components of effective weight management interventions, including 1) addressing behavior change, 2) encouraging self-monitoring of individual data (e.g., weight, steps), and 3) providing personalized recommendations and feedback (10). The question is if technology can be used effectively by individuals, and within weight management interventions, to promote behavior change, support self-monitoring, and provide feedback. Wouldn’t You Like to Know?
Cerebral Folate Metabolism in Post-Mortem Alzheimer’s Disease Tissues: A Small Cohort Study

We investigated the cerebral folate system in post-mortem brains and matched cerebrospinal fluid (CSF) samples from subjects with definite Alzheimer’s disease (AD) (n = 21) and neuropathologically normal brains (n = 21) using immunohistochemistry, Western blot and dot blot. In AD the CSF showed a significant decrease in 10-formyl tetrahydrofolate dehydrogenase (FDH), a critical folate binding protein and enzyme in the CSF, as well as in the main folate transporter, folate receptor alpha (FRα) and folate. In tissue, we found a switch in the pathway of folate supply to the cerebral cortex in AD compared to neurologically normal brains. FRα switched from entry through FDH-positive astrocytes in normal, to entry through glial fibrillary acidic protein (GFAP)-positive astrocytes in the AD cortex. Moreover, this switch correlated with an apparent change in metabolic direction to hypermethylation of neurons in AD. Our data suggest that the reduction in FDH in CSF prohibits FRα-folate entry via FDH-positive astrocytes and promotes entry through the GFAP pathway directly to neurons for hypermethylation. This data may explain some of the cognitive decline not attributable to the loss of neurons alone and presents a target for potential treatment.
Antecedents to Adoption of Electronic Payment Systems in Sri Lanka

Electronic payment systems (EPS) provide an alternative for traditional payment systems. Even though EPS provide a more convenient method for performing transactions, customers have not switched to EPS as expected. Researchers have investigated this issue over the past and they have identified that there are a variety of factors hindering the usage of EPS by customers. Literature review reveals that there are contradictory findings between researchers on this matter and hence it is evident that there is no agreement among the researchers as to which factors really affect the usage of EPS by customers. Therefore, this study aimed at identifying critical factors affecting the customer perception towards the use of EPS. Through a thorough literature review, the researchers could identify five antecedents which have been cited by many researchers as important factors determining the usage of EPS. Amongst them, the present research revealed that “benefits”, “trust” and “compatibility” as significant antecedents to the adoption of electronic payment systems in Sri Lanka. Keywords—Electronic payment systems, E-payment systems, Consumer perception, Customer perception, Sri Lanka.
Epidemiology of keratoconus in the Urals

: Analysis of the prevalence of keratocone in the Urals showed it to be 1:500,000 population. Young capable men suffer from this condition 3 times more often than women, urban residents more often than rural ones (5 times more often). The prevalence of keratocone in the Urals is the maximal in the ecologically unfavorable Chelyabinsk district: 1:250,000.
WORK PLACEMENT, ORGANIZATIONAL COMMITMENT AND EMPLOYEE PERFORMANCE:

Mismatch between skills, expertise and work placements among civil servants is often a phenomenon that occurs in many public service offices in Indonesia. This condition is exacerbated by low organizational commitment. Because these two aspects can lead to poor public service, this study aims to evaluate the impact of work placements and organizational commitment on employee performance. The results of Partial Least Square (PLS) analysis show that work placements have a positive and significant impact on employee performance. However, despite its positive influence on employee performance, organizational commitment does not have a significant impact on their performance. This study provides an overview of the performance of the tourism agency in one of the regional governments of West Java Province of Indonesia.
THE INTENDED USE OF FUNDS AND IPOs MARKET PERFORMANCE IN INDONESIAN CAPITAL MARKET

Specific information on the IPO prospectus can affect the stock's market performance, both the initial returns and the long-term performance. The disclosure of the purpose of IPO proceeds to: acquisition, investment, group financing, debt repayment and working capital, as a specific form of information is indicated to affect both initial return and long-term stock returns. We conducted a test of 148 IPOs on the Indonesia Stock Exchange in the period 2006–2013. Data analysis was performed using OLS and probit regression. The test results show that there is a negative rela­tionship between the intention of the acquisition and debt repayment with underpricing. The results also show that IPOs with the purpose of the debt repayment is positively related to the long-term market performance. The age of the company has a negative effect on IPOs with the purpose of acquisition and debt repayment, while the size of the company proxied by total assets is positively related to the intentions of group financing and debt repayment