Miracle-dz/UniFAR-FTUs huggingface dataset:
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017)

Penelitian ini bertujuan untuk mengetahui faktor-faktor fraud pentagon (tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi) dan kecurangan laporan keuangan. Penelitian ini juga bertujuan untuk menginvestigasi pengaruh fraud pentagon terhadap kecurangan laporan keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Penelitian ini menggunakan data dari laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Jumlah sampel yang digunakan sebanyak 14 perusahaan dan pengolahan data dilakukan menggunakan Eviews versi 9. Berdasarkan hasil pengujian, fraud pentagon secara simultan berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial dapat disimpulkan bahwa variabel rasionalisasi berpengaruh positif terhadap kecurangan laporan keuangan. Sedangkan variabel tekanan, kesempatan, kemampuan dan arogansi tidak berpengaruh terhadap kecurangan laporan keuangan
Relating e-government development to government effectiveness and control of corruption: a cluster analysis

Abstract The government effectiveness and control of corruption is general principle supported in the public sector. By using cross-national secondary data from 191 countries, this study examines how the development of e-government relates to this principle through a two-step cluster analysis. Considering the critical roles of senior civil servants in enacting administrative reforms, the Public Service Bargains (PSB) Theory was employed to analyze the similarities and differences among clustered countries in terms of the level of professionalism, the autonomy of civil services, and the nature of political-administrative relationships. The empirical results indicate a positive association between e-governments’ development and government effectiveness, as well as between e-governments’ development, and their control of corruption. The study contributes to the body of knowledge on the importance of establishing a stable PSB, whether a trustee or agency type, with the minimal internal bureaucratic resistance needed to successfully enact e-governments’ development and eventually improve the overall government’s effectiveness and corruption control.
The Unifying Effects of Maternal-Placental-Fetal Axis Dysregulation on Neurodevelopment Following Infectious and Toxic In Utero Insults

Homeostasis during pregnancy and in the in utero environment is essential for prenatal development. Prenatal maturation is hallmarked by an orchestrated and rigorous developmental program characterized by critical cascades in multiple organ systems. During these critical periods of development, however, potential vulnerability to injury exists throughout pregnancy. Indeed, the developing central nervous system (CNS) is extremely vulnerable to environmental insults throughout the entirety of gestation. These insults can adversely affect the developing brain and spinal cord, and permanently alter the neurodevelopmental trajectory. Specifically, in utero insults and dysregulation of the maternal-placental-fetal axis can change molecular, cellular, structural, and functional development of the CNS, culminating in adverse outcomes and neurological disorders throughout postnatal life. In this review, we will discuss common infectious and toxin-induced in utero insults that have recently garnered attention, including Zika virus, prenatal opioid and alcohol exposure, and chorioamnionitis. The goals are to identify common pathophysiological mechanisms, to emphasize the urgent need for new diagnostic tools, and to promote a broader understanding of the diverse array of neurological outcomes presenting in these children throughout their lifespan. With an increasing number of infants exposed to in utero infections and toxins, and the expanding public health awareness of the consequences of Zika infection, the opioid crisis, alcohol consumption during pregnancy, and the frequency of preterm birth in the United States, familiarity with the underlying mechanisms of each of these insults is paramount to improve the diagnosis and treatment for this exceedingly vulnerable patient population.
Why some religious individuals are not emotionally smart? The explanatory role of spirituality

In two studies, we intend to investigate whether spirituality can explain the relationship between intrinsic religious orientation (IRO) and emotional intelligence (EI). Seventy-three worshipping houses-going adults, aged 18-56, had participated in the study. Data was collected by employing Intrinsic Scale of Religious Orientation Scale, Spirituality Assessment Scale, and the Schutte Self-Report Emotional Intelligence Test. Our first study discovered that IRO is not a significant predictor of EI. Nevertheless, Bootstrap analysis with 5000 samples and 95% interval confidence indicated that spirituality fully mediated the link between intrinsic religious orientation and emotional intelligence in our second study. In other words, without high level of spirituality one’s religious orientation does not significantly predict their emotional intelligence. Limitation and suggestion are discussed at the end of the paper.
Nutritional analysis of Sphenostylis Stenocarpa seeds partially included with soya bean meal in Heterobranchus Bidorsalis fingerling diet

The importance of ish as a valuable source of animal protein in human diets cannot be over-emphasized as lowincome food-de icit countries account for 80% of the total reported harvest from inland capture isheries and over 90% of global inland capture isheries production is used for human consumption [1]. The expansion and intensi ication of aquaculture production has been recommended towards ensuring increase in food ish production to meet up with the global demand since capture isheries have continued to be on the decline over decades, are often overwhelmed by marine isheries and evidences of unrecorded or drastically underreported, particularly regarding the prevalence of smallscale ishing (i.e., subsistence and local trade) in inland waters [2-5]. According to [6] report, ish supplies from capture isheries will, therefore, not be able to meet the growing global demand for aquatic food. Even though the ingredient composition of ish feed has changed over the past 20 years of ish farming, there is still a need to evaluate new ingredients from sources not in use today for the betterment of the ishery industries and quality human consumption.
Stability and change in student classroom composition and its impact on peer victimization.

Although peer victimization in school mainly takes place between children in the same classroom or grade and bullying is generally seen as a group process, little is known about how stability and change in classroom composition affect peer victimization. Hence, this study addressed the following questions: (a) Are newcomers in the classroom more likely to become victims? (b) Does a stable classroom, where children generally have the same classmates over time, lead to less change in bully nominations? To address these questions, this article examined 3 waves of bully nominations in a sample of 3,254 children (50% boys; age 8-12) in 31 elementary schools, displaying three types of schools: stable or unstable administrative or pedagogical multigrade. Both research questions were answered by longitudinal social network analyses of the school-wide networks. The meta-analyzed results of these analyses with small effect sizes showed that (a) although stable classrooms do not necessarily show less change in bully nominations than in unstable classrooms, victim-bully ties are more likely to develop among students in the same grade or same classroom and (b) newcomers were more likely to become victims, more so in unstable schools than in stable schools. Educational Impact and Implications Statement This study contributes to the existing bullying literature by providing first insights into the formation and development of bullying relationships within the school context by examining changes in victim-bully networks in schools that do and do not combine classrooms or grades over the school years. The findings of this study suggest that school and classroom stability and change have a minor impact on the formation of victim-bully relationships between children. Bullying relationships were found to develop most easily between children in the same grade, more so in stable classrooms than in classrooms with changing classroom composition, with no clear evidence that newcomers are more at risk of becoming victimized. The formation and development of bullying relationships among students within the same grade was weakest in unstable pedagogical multigrade schools, after controlling for school size. These findings may be beneficial to schools that consistently deal with changing compositions in their student population and highlight that a context-specific approach may be necessary to tackle bullying in stable and unstable schools.
Mercury versus Oscillometric Device in Measuring Blood Pressure in Elderly: Which Is Authentic?

Aim: To compare the systolic and diastolic blood pressure in both arms in elderly patients by mercury sphygmomanometer and oscillometric recorders adopting standard practice of measuring blood pressure. Materials and methods: It is a cross sectional study done in 204 elderly patients aged more than 60 years over a period of two months at teaching hospital, Jaffna, Sri Lanka. Blood pressure was measured in both arms by both devices adopting the standard practice of blood pressure measurements. Results: The mean Systolic Blood Pressure (SBP) by oscillometric recorder on both right and left arm was 4.18mmHg and 3.66 mmHg higher than mercury sphygmomanometer readings. The mean Diastolic Blood Pressure (DBP) by oscillometric recorder on both right arm and left arm was 1.67 and 1.64 mmHg lower than mercury sphygmomanometer readings. There wasn’t any significant difference in inter arm blood pressure measurement. The study group consisted of 54.3% males and 45.7% of females. The mean age of the study group was 69.46 years. Conclusion: Though there is no much difference observed in the gross values in reading the blood pressure by both oscillometric recorders and mercury sphygmomanometers, there is statistically significant discrepancy in blood pressure readings particularly in the elderly population which needs to be studied further in detail.
Preferences of business students in quality of training and development

Currently there are scarce studies focusing on student preferences as practitioners in adult business education. The aim of this article is to identify and evaluate factors of crucial to meet expectations in adult business education. The data for study were collected among distance university students at a private Czech university. The results are based on a quantitative survey using a questionnaire data collection of 2,265 students. The used indicators are based on students ́ satisfaction with the education process. Descriptive statistics, two and multi dimensional statistical methods were used to evaluate the quantitative results. The factor analysis was employed to identify responses related to the perception of the educational process. The analysis found three groups of students according to their main preferences – usefulnes orientation, business orientation, and output orientation. Half of adult already employed business studens have difficulties to adapt to new or different knowledge and skills presented by education process. They may have problems with teachers’ authority. The second half of students– practitioners enjoy deepening their knowledge; they closely cooperate during education process, share their ideas and appreciate teaching techniques. Both groups expect education process to be linked with knowledge and skills needed in business. Support of employed students with study materials is necessary; it fulfills their expectations. Furthermore, significant differences in behaviour of male and female students regarding their expactations towards higher business education were found. A limitation of the study is a narrow focus on case study of one private university.
Entrepreneurial Business Tie and Product Innovation: A Moderated Mediation Model

Radical innovation has attracted increasing attention in corporate sustainability research. Employing a social capital perspective, we explore how and when entrepreneurial business ties (EBTs) enhance radical innovation by considering risk taking as a critical mediator and environmental turbulence as a conditional factor of the mediation effect. Data is collected from 322 Chinese new ventures. We find empirical support for the moderated mediation model. Specifically, EBT is positively related to risk taking while risk taking is positively related to radical innovation. Risk taking further serves as a mediator in the EBT-radical innovation relationship, and this indirect effect is stronger at a high level of technological turbulence. By revealing how entrepreneurs translate their business ties into positive radical innovation outcomes through risk taking and when this indirect effect is most effective, we enhance understandings of the value of EBT and how to impel radical innovation.
ASSESSMENT CONTINUED PROFESSIONAL DEVELOPMENT (CPD) THROUGH MOBILE PHONE IN TEACHER WORKING GROUP; AGE MATTER

The purpose of this research is to develop guides by the adoption process of mobile phone in teacher working group or “Kelompok Kerja Guru” (KKG) to assess continued professional development (CPD) context with surface, deep and implicit structures. The members of KKGs have disparities age between junior teacher, middle and senior teacher where they have advantages and drawbacks. A KKG provides workshops, training and discussions that are held each month. To enable and foster these activities across diverse communities, across urban, suburban and rural settings where they have intentions to help teachers improve their competences, KKGs use mobile phone platform (for example; WhatsApp, BBM, Line, Facebook, Twitter) to communicate and share ideas between group members. This study still ongoing through working closely with members (young and old) of KKGs to explore the benefits and drawbacks of a mobile learning approach to assess continued professional development context with surface, deep and implicit structures. The methodology of this study uses qualitative research with a case study based on the government project namely Program Peningkatan Kompetensi Pembelajaran (PKP) Berbasis Zonasi (initial in English; Zoning based Learning Competency Improvement Program) to extend through mobile phones in teacher working groups to complete High order thinking skill (HOTS). The project will take several weeks by observation on the mobile phone, semi-interview to find the aim of this study.
Assessing the Spatial Origin of Meltwater Pulse 1A Using Oxygen‐Isotope Fingerprinting

One of the major phases of sea level rise during the last deglaciation (∼19–11 thousand years before present [ka BP]) is Meltwater Pulse‐1A (MWP‐1A; ∼14.5 ka BP), when sea levels rose by 8.6 to 18 m in less than 400 years. Whether the meltwater originated from the partial disintegration of northern hemispheric ice sheets, from Antarctica, or both, remains controversial. Here we perform a series of idealized transient simulations of the last deglaciation, focusing on MWP‐1A, with a three‐dimensional oxygen‐isotope enabled Earth System Climate Model. Three meltwater scenarios are considered during MWP‐1A: a sole northern hemispheric source discharging into the North Atlantic, a sole Antarctic source, and a combined northern hemispheric‐Antarctic source. A comparison of simulated changes in the oxygen‐isotope composition (δ18O) of seawater and calcite with published marine sediment records points to a significant contribution from Antarctica. The best model‐data fit is obtained with a contribution from both hemispheres. While the simulated changes over the 350 years of MWP‐1A are overestimated in our simulations, the millennial‐scale changes (∼14.6–13 ka BP) are underestimated, potentially alluding to a longer and sustained meltwater input over the whole period. Meltwater was not applied in the Arctic, the Gulf of Mexico, or the North Pacific in our simulations, and therefore, scenarios with meltwater originating from these regions cannot be excluded.
Typological assessment of dairy farms systems in semi-arid Mediterranean region of Western Algeria

The present study aimed to characterize the dairy cattle farming systems in semi arid region in western Algeria. A typology of the farms was established following the description of livestock dairy farming practices and the assessment of their contribution to farm efficiency. The enquiry was conducted on 60 dairy farms during 2018-2019 agricultural campaign to determine structural, technical and economic parameters. The Results show a large diversity of farmer? s strategies, particularly in feeding and economic indicators. The statistical analysis has identified 3 groups of farms. The first group contains 12 farms produce average milk yield about 4120 kg and promote use of forages. The participation of concentrates in total dry matter ingestion (DMI) is about 45.3 %, the average costs of milk production is of 37.1 DA/ liter? 0.52 ? and charge of food in total production costs in the order of 62.8 %. 32 dairy farms of second group are characterized by average milk yields 3240 kg and the contribution of concentrated foods represents 49.2 % of total DMI. The cost of liter of milk is about 42.7 DA? 0.60 ? and food costs in order of 68.7 % of total production costs. The third group contains 16 dairy farms whose illustrates farms with a significant contribution of concentrates in the global feed balance (54.3 % of total DMI). These concentrated foods were poorly converted into milk as recorded yields are the lowest (2010 kg). Production costs of liter milk and the percentage price of food in total cost production were respectively highest (49.4 DA? 0.69 ? ) and (80.2 %). The results of this typology indicate the diversity of dairy farms systems in semi-arid region in North Africa, which must be taken to ensure the profitability and sustainability of farms identified. The socio-economic factors are behind the genesis of sample farms, the technical feeding and rationing and no diversification of forage calendar make clear the variations in groups of dairy husbandry. To guarantee sustainability development of typological groups, a specific measure, particularly in feeding management, will be applied for different livestock systems identified.
The Impact of Vitamin D Status on Preoperative Ultrasound Findings and Parathyroidectomy Outcomes in Patients With Primary Hyperparathyroidism

Background: An impaired vitamin D status may present with an aggressive phenotype of primary hyperparathyroidism (PHPT). We evaluated the impact of 25-hydroxyvitamin D (25(OH)D3) levels on pre-operative ultrasound findings and outcomes following parathyroidectomy. Methods: Retrospective analysis of 81 patients who had parathyroidectomy for PHPT from January 2008 to October 2016. Patients were grouped according to their 25(OH)D3 levels (deficient (< 30 nmol/L), insufficient (? 30 and < 50 nmol/L), sufficient (? 50 nmol/L)). All patients had preoperative ultrasound scans (USS) and their pre-and post-operative biochemistry results and pathology reports were obtained from the hospital portal system. Results: Preoperatively, there was no statistically significant difference in parathyroid hormone (PTH) (P = 0.19) and adjusted calcium (P = 0.91) levels in different vitamin D subgroups. Parathyroidectomy led to significant improvement of PTH, adjusted calcium, phosphate, alkaline phosphatase and creatinine levels (P < 0.00001). USS did not show any significant difference in localizing single gland disease (SGD) in vitamin D subgroups (sensitivity 57.1%, 62.5% and 55.8% in deficient, insufficient and sufficient groups respectively) and the chances of finding a negative scan was similar in all groups (about 44.5%). USS could not detect any multiple gland disease (MGD). Inferiorly located glands were more involved especially when 25(OH)D3 levels were in the deficient or insufficient range. Postoperatively, patients had higher adenoma weight in vitamin D deficient and insufficient groups (1.42 ± 1.35 g and 1.11 ± 1.39 g) compared to sufficient group (0.58 ± 0.48 g) for SGD and trend was identical for the combined weight of glands in MGD (1.81 ± 2.79 g; 0.93 ± 0.58 g and 0.59 ± 0.33 g respectively). Regression analysis showed an inverse association of 25(OH)D3 level with adenoma weight for SGD (r = -0.006; P = 0.008) but not when multiple glands were resected (r = -0.0007; P = 0.54). Conclusions: Vitamin D does not influence biochemical severity of disease in PHPT. USS is a reliable tool for localization in SGD but ineffective for MGD and the sensitivity and specificity of scan results are not affected by vitamin D levels. Hypovitaminosis D leads to higher adenoma weight and an inverse relationship exists between the two for SGD. J Endocrinol Metab. 2017;7(6):172-177 doi: https://doi.org/10.14740/jem477w
Seroepidemiology of Toxoplasmosis in Human Population with Reference to Its Zoonotic Potential in Sub-Tropical Areas of Pakistan

Received: Revised: Accepted: Published online: August 14, 2017 June 02, 2018 June 04, 2018 January 30, 2019 Toxoplasmosis is a widespread zoonosis, which causes abortions and other developmental fetal abnormalities in infected mothers. Prevalence and associated risk factors with toxoplasmosis in human population were ascertained in the present study in northeastern parts of Pakistan where no such work previously existed. A total of 1659 human serum samples were collected and randomly screened for antiToxoplasma IgG and anti-Toxoplasma IgM antibodies by using ELISA. Risk factors were evaluated by questionnaire interview. The persons having livestock and pets were included in the study and their animals were also screened. Univariate and multivariate analyses were performed. Crude and adjusted odds ratios were calculated for the association of Toxoplasma gondii infection with possible risk factors. The overall infection rate was 20.37% (338/1659) in the human population. IgG and IgM antibodies were found in 302 (18.20%) and 47 (2.83%) individuals, respectively. The infection rate was higher in females as compared to males and older age groups. Low education, use of surface water, high frequency of eating meat, use of undercooked meat, presence of cats in the vicinity, soil exposure and ownership of seropositive animals showed higher odds of seropositivity. Study results indicate that T. gondii infection is widely present in the human population in Pakistan and requires preventive measures to reduce the abortion risks and fetal developmental abnormalities. ©2018 PVJ. All rights reserved
RF GaN Device Model Survey and Model Parameter Extraction Flows

GaN (Gallium-Nitride) devices continue to advance in market acceptance for 5G, radar, and power electronics due to their high-power handling capability and linearity. GaN technology outperforms other RF technologies because it can simultaneously offer the highest power, gain, and efficiency combination at a given frequency. We will review market trends, technology and challenges in using these devices. In 2018, two new physics-based GaN models were accepted as industry standard amid a backdrop of other models. To address the growing need for accurate RF GaN models, new model parameter extraction flows are presented within the IC-CAP software framework, leveraging DC-IV, capacitance and S-parameter data.