Miracle-dz/UniFAR-FTUs huggingface dataset:
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018

ABSTRAKKetepatan waktu dalam penyampaian laporan keuangan sangat penting bagi pihak-pihak yang berkepentingan atas laporan keuangan. Ketepatan waktu berarti tersedianya informasi bagi pembuat keputusan pada waktu yang tepat sehingga dapat mempengaruhi keputusan yang akan dibuat. Secara umum, semakin lawas suatu informasi maka semakin kurang berguna informasi tersebut. Ketepatan waktu atas laporan keuangan menjadi sangat penting bagi tiap perusahaan, terutama perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP, Ukuran Perusahaan dan Umur Perusahaan terhadap Audit Report Lag pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 sebanyak 165 perusahaan. Sampel penelitian sebanyak 189 perusahaan dengan metode purposive sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dari www.idx. co.id. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi berganda, koefisien determinasi, dan uji t-statistik. Hasil penelitian secara parsial menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap audit report lag dengan nilai sig 0.646, ini menunjukkan bahwa perusahaan yang diaudit oleh KAP Big Four tidak menjamin bahwa proses audit akan berlangsung cepat. Ukuran perusahaan tidak berpengaruh terhadap audit report lag dengan nilai sig 0.290, ini menunjukkan bahwa besar atau kecilnya perusahaan tidak berpengaruh terhadap panjang atau pendeknya proses penyelesaian audit. Dan umur perusahaan berpengaruh terhadap audit report lag dengan nilai sig 0.005, ini menunjukkan bahwa bahwa perusahaan yang lebih tua cenderung memiliki penyelesaian audit yang lebih cepat.Kata Kunci : Audit Report Lag, Ukuran KAP, Ukuran Perusahaan, Umur Perusahaan
The clinicopathological features of submucosal invasive non-ampullary duodenal carcinoma

Background Little is known about submucosal invasive non-ampullary duodenal carcinoma because of its extreme rarity, so we investigated the clinicopathological features, comparing submucosal invasive carcinoma (SM-Ca) with mucosal carcinoma (M-Ca) and advanced carcinoma (Ad-Ca). Methods We retrospectively analyzed 165 sporadic non-ampullary duodenal carcinomas (SNADCs) at 4 institutions between January 2003 and December 2018. In addition, we compared the mucin phenotype between SM-Ca and M-Ca. Results There were only 11 cases (7%) of SM-Ca, while there were 70 cases of M-Ca (42%) and 84 cases of Ad-Ca (51%). Although the distribution of M-Ca was almost equal between the oral and anal sides of the papilla of Vater, all SM-Ca was located on the oral-Vater (P = 0.013) and Ad-Ca tended to be located on the oral-Vater (P = 0.020). Mixed macroscopic type was more frequent in SM-Ca than in M-Ca (64% vs. 10%, P < 0.001). There was no significant difference in tumor diameter between M-Ca and SM-Ca, but 45% of SM-Ca were ≤ 10 mm. 73% (8/11) of SM-Ca were classified as gastric phenotype and no lesions were intestinal phenotype, whereas most M-Ca were intestinal phenotype (67%, 8/12). Conclusions SM-Ca was highly associated with tumor location (oral-Vater) and gastric mucin phenotype, different from M-Ca. The possibility of SM-Ca should be considered when superficial SNADCs are located on oral-Vater and have mixed macroscopic type even if tumor diameters are ≤ 10 mm.
Strain-induced consolidation of partially disentangled polypropylene

The role of entanglement of polymer chains in the merging and consolidation of polypropylene (PP) powder grains was elucidated. The entanglement density was varied by the dissolution of PP and precipitation. The differently entangled powders were sintered, without melting, applying severe plastic deformation by equal channel multiangular extrusion (ECMAE). Compaction by ECMAE resulted in healing of the interparticle pores, as well as the formation of a fibrillar structure, more significant in the case of disentangled PP. Lower entanglement density also led to the formation of thicker interfaces and to new crystals due to the strain-induced crystallization of slacks between entanglement knots. The consolidation of disentangled powder was drastically better than entangled PP powder: the yielding in compression occurred via crystallographic slips in the sintered disentangled powder while in the entangled PP powder through a series of weak elements and defects, due to much poorer compactness and cohesion. It was suggested that better consolidation of disentangled PP powder is due to reptation of longer slacks between entanglement knots and also due to sideway motions of their loops.
Incidence and Determinants of Newborn Mortality in the First Three Days of Delivery in Northwestern Ethiopia: A Prospective Cohort Study

Background: Addressing the target of sustainable development goals of reducing perinatal mortality was still a global challenge, and it is a concern in Ethiopia. Therefore, this study planned to determine the incidence and determinants of neonatal mortality in the first three days among babies delivered in Amhara Regional State’s referral hospitals. Methods: A hospital-based prospective cohort study design was conducted among 810 neonates in the first three days of delivery between March 1 and August 30, 2018. The neonates were followed, starting from the time of admission to 72 hours. An interviewer-administered questionnaire and medical record review were conducted for data collection. Data were entered into Epi-data manager version 4.4 and analyzed using STATA™ version 16.0 for the analysis. Cox-Proportional hazard model was used to determine the survival time of the newborns. Results: The overall incidence of newborn mortality in this study was 151/1,000 births. Neonatal mortality was significantly high among newborns whose mothers came between 17 and 28 weeks of gestation for the first visit; among those whose mothers labour was not monitored with a partograph, mothers experience postpartum haemorrhage, develop fistula in the first 24 hours, and experience obstructed labour. However, 39% were less risky among newborns whose mothers were directly admitted and whose mothers had visited health facilities in less than 1-hour, both. Conclusions: This study revealed that about 1 in 7 newborns died in the early three days of life. Timing of the first antenatal visit, quality of labour monitoring, maternal complications, and delay in seeking the care were the determinants. Thus, scaling-up of evidence-based interventions and harmonized efforts to improve antenatal care quality, promote institutional deliveries, provide optimal essential and emergency obstetric care, and ensure immediate postnatal care may improve neonatal survival.
Performance Management Function and Retention of Health Workers: A Mixed-Methods Study from Public District Hospitals in Rwanda

Background: Human resources for health are the major component of the health system. Hence health workers are key to better health care service delivery. However, retention of the health workers is one of the major challenges facing the health system in Rwanda, especially in public district hospitals that serve as a major unit of health care service delivery in the country. The study investigated the effect of implementation of performance management function on the retention of professional health workers in public hospitals in Rwanda.Methods: The study used convergent parallel mixed-methods design. A sample of 252 health workers was selected from a population of 402 doctors, nurses, midwives, pharmacists and dentists. Data collection was conducted by use of questionnaire, interviews and focus group discussions. Quantitative data analysis used descriptive statistics and logistic regression models. Qualitative data were analysed by doing thematic analysis, by identifying themes in textual data. Triangulation used qualitative data to expound quantitative data. Data analysis was supported by Stata 13.1 and NVivo 10 softwares.Results: The findings from both quantitative and qualitative data show that health workers generally feel that there exists performance management function in hospitals with slight differences across its major indicators. The study also shows that while performance management planning and evaluation were found to be associated with health workers’ intentions to stay, there was no significant association between performance rewarding and intentions to stay. In fact, health workers who felt that performance management planning was at average and high level were 14.2 and 60 times more likely to stay (OR=14.2; P=0.000 and OR=60.13; P=0.000, respectively). Similarly, while health workers who rated performance evaluation exercise as average were more likely to stay (OR=1.472; P=0.029), perceiving a high level of implementation of performance evaluation in the hospital was associated with 2.215 odds of staying (OR=2.215; P=0.048). Conclusion: Generally, there are divergent levels perceptions on performance management indicators across respondents, and high levels of intentions to leave are noticed among health workers. Although performance planning and rewarding are associated with health workers’ intentions to stay, the existing level of implementation performance management function may have adversely affect retention of health workers.
The Effect of Country of Origin and Brand Credibility on Purchase Intention of Oppo Smartphone in Indonesia

Purchase intention reflects the consumer willingness to buy a product or service as a results of their evaluation process. Scholars agreed that country of origin play the important role to motivate the potential consumer to buy a product including smartphone, especially for those who do not have sufficient knowledge about the product. On the other hand, brand credibility also play important role as a driver for purchase intention as a results of company’s marketing efforts. The present study tries to investigate the purchase intention of Oppo smartphone by considering country of origin and brand credibility as predictors. Data collected from 369 respondents had been analysed with multiple regression analysis. The present study found that both country of origin and brand credibility simultaneously and partially have significant effect on purchase intentions.
HUBUNGAN PENGETAHUAN DAN SIKAP IBU HAMIL DENGAN KEHAMILAN RISIKO TINGGI (4T) DI BPM DESITA, S.SiT DESA PULO ARA KECAMATAN KOTA JUANG KABUPATEN BIREUEN TAHUN 2021

Tingginya AKI tidak terlepas dari kejadian perdarahan, eklamsi dan infeksi. Disisi lain penyebabnya adalah masih banyak ditemukan masalah kehamilan yang tidak ideal (terlalu banyak anak, usia ibu terlalu muda, usia ibu terlalu tua, dan terlalu dekat jarak kehamilan) yang sangat membahayakan bagi keselamatan ibu yang lebih dikenal dengan 4T. Kehamilan yang berisiko tinggi mengundang masalah sampai keselamatan jiwa saat melahirkan. Penelitian ini dilakukan untuk melihat hubungan pengetahuan dan sikap ibu hamil dengan kehamilan risiko tinggi (4T) di BPM Desita, S.SiT Desa Pulo Ara Kecamatan Kota Juang Kabupaten Bireuen. Desain penelitian yang digunakan dalam penelitian ini yaitu analitik cross sectional . Populasi dalam penelitian ini adalah seluruh ibu hamil yang datang ke BPM Desita, S.SiT Desa Pulo Ara Kecamatan Kota Juang Kabupaten Bireuen. Teknik pengambilan sampel dalam penelitian ini yaitu dengan cara accidental sampling sebanyak 42 orang. Dari hasil penelitian yang dilakukan terhadap 42 responden yang dilakukan pada Februari 2021 menunjukkan bahwa a da hubungan antara pengetahuan dengan kehamilan risiko tinggi (4T) di BPM Desita, S.SiT Desa Pulo Ara Kecamatan Kabupaten Bireuen. Ada hubungan antara sikap dengan kehamilan risiko tinggi (4T) di BPM Desita, S.SiT Desa Pulo Ara Kecamatan Kabupaten Bireuen. Diharapkan kepada responden untuk lebih maksimal lagimen dalam konsep tentang risiko tinggi 4T pada masa kehamilan, sehingga ibu tidak lagi merencanakan kehamilan jika berisiko terjadi masalah selama hamil ataupun efek pada persalinannantinya. Kata Kunci : Pengetahuan, Sikap, Risiko Tinggi 4T
Diagnostic nomogram model for predicting preoperative pathological grade of meningioma

Background Meningioma is the most common primary tumor of the central nervous system. Preoperative diagnosis of high-grade meningioma is helpful for the selection of treatment options. The aim of our study is to establish a diagnostic nomogram model for preoperative prediction of the pathological grade of meningioma. Methods The predictive model was established from a cohort of 215 clinicopathologically confirmed meningioma between January 2012 and December 2017. Radiomic features were collected from preoperative magnetic resonance imaging (MRI) and computed tomography of patients with meningioma. The least absolute shrinkage and selection operator (LASSO) regression model was used for data dimension reduction and feature selection. Multivariate logistic regression was used to build a predictive model and presented as a nomogram. The performance of the nomogram was assessed with respect to its calibration, discrimination, and clinical usefulness. Internal validation was evaluated using bootstrapping validation. Results High-grade meningioma was observed in 47 patients (22%). The predictors included in the nomogram were tumor-brain interface, bone invasion, and tumor location. The final diagnostic model exhibited good calibration and discrimination with a C-index of 0.874 (95% confidence interval: 0.818–0.929) and a higher C-index of 0.868 in internal validation. Decision curve analysis (DCA) indicated that the nomogram is very useful in clinical practice. Conclusions This study provides a nomogram model with tumor-brain interface, bone invasion, and tumor location that can effectively predict the preoperative pathological grading of patients with meningioma and thus help clinicians provide more reasonable treatment strategies for meningioma patients.
The role of ESG in acquirers' performance change after M&A deals

This research aims to study the impact of the target's ESG score on the acquirer's ROA and stock price changes after M&A deals by regressing the percentage change of acquirer's performance change against the target's ESG score and a set of control variables. This research contributes to the current literature by exploring whether this impact is influenced by the acquirer's pre-M&A ESG level through two methods—expressing the coefficient of the target's ESG as s linear function of the acquirer's ESG and dividing the deals into two groups according to the acquirer's ESG level. The result of shows that the impact of the target's ESG score on the acquirer's ROA change is significant at 95% confidence level and varies for low-ESG and high-ESG acquirer groups. Although most acquirers suffer ROA declines one year after the deals, the ROA decline is aggravated for low-ESG acquirers but is relieved for high-ESG acquirers. This discrepancy can be attributed to the temporary integration costs that are higher for low-ESG acquirers than for high-ESG peers if the target's ESG level increases. Besides, this research concludes that the impact of the target's ESG score does not have a significant impact on the acquirer's stock price change before and after an M&A deal.
Towards a differentiated notion of the mainstream: superdiversity and residents’ conceptions of immigrant integration

ABSTRACT Recent critiques of integration and superdiversity scholarship pointed out a need to pay more attention to the positioning of established residents, also referred to as 'the mainstream', and to develop novel understandings of urban residents’ reactions to and contestations of the presence of newcomers. Drawing on ethnographic insights from 2015 in a large German city, this article identifies a spectrum of reactions to the installation of a large reception centre for asylum seekers among residents involved in a neighbourhood renewal programme. It delineates how established residents themselves mobilize an integration discourse, associate newcomers with an economic burden and rely on the state for integrating them. Drawing on the notion of ‘Emplacement’, the article highlights how established residents’ occupation with newcomers' integration can be understood in relation to their activity of carving out their place in contemporary diverse and stratified urban environments.
Using K-Means Cluster Analysis and Decision Trees to Highlight Significant Factors Leading to Homelessness

Homelessness has been a persistent social concern in the United States. A combination of political and economic events since the 1960s has driven increases in poverty that, by 1991, had surpassed 1928 depression era levels in some accounts. This paper explores how the emerging field of behavioral economics can use machine learning and data science methods to explore preventative responses to homelessness. In this study, machine learning data mining strategies, specifically K-means cluster analysis and later, decision trees, were used to understand how environmental factors and resultant behaviors can contribute to the experience of homelessness. Prevention of the first homeless event is especially important as studies show that if a person has experienced homelessness once, they are 2.6 times more likely to have another homeless episode. Study findings demonstrate that when someone is at risk for not being able to pay utility bills at the same time as they experience challenges with two or more of the other social determinants of health, the individual is statistically significantly more likely to have their first homeless event. Additionally, for men over 50 who are not in the workforce, have a health hardship, and experience two or more other social determinants of health hardships at the same time, the individual has a high statistically significant probability of experiencing homelessness for the first time.
Five Years Follow-up After Arthroscopic Rotator Cuff Repair Using Suture Bridge Technique: Evaluation of the Retear Rate and the Impairment of the Shoulder Function

Purpose: To evaluate the retear rate after arthroscopic rotator cuff repair using a suture bridge (SB) technique for patients with full thickness rotator cuff tears and whether the non- healing cuff impaired the shoulder function.Methods: From January 2013 to January 2014, 92 patients in our institution underwent arthroscopic double-row suture bridge repair for the treatment of full-thickness rotator cuff tear 55 patients who have completed the 5 years follow-up were enrolled in this study. There were 36 female and 19 male patients, and the average age was 58.6 years (range, 41- 70 years). The tears were classified into small (<1 cm), medium (1-3 cm), large (3-5 cm), and massive (> 5 cm) according to the classification of DeOrio and Cofield. According to the intraoperative measurement, small tears were found in 5 shoulders (9%), medium tears in 19 shoulders (34.5%), large tears in 23 shoulders (41.8%), and massive tears in 8 shoulders (14.5%). The mean follow-up was 71.2 months (range, 66-78 months). Post-operative cuff integrity was evaluated with ultrasound (US) according to the published literature which was comparable to Sugaya MRI classification. Types I-III indicated cuff healing and types IV or V indicated retear. The retear patterns were divided into type 1 (failure at the original repair site) or 2 (failure around the medial row). At baseline and final follow-up, shoulder functional outcomes were measured using validated, shoulder-specific outcome scores, including the Constant-Murley score (CS) and the American Shoulder and Elbow Score (ASES). The difference in abduction muscle strength was also evaluated between the integrity and the retear group.Results: At final follow-up, the rotator cuff was completely healed in 45 of the 55 shoulders. There were recurrent tears in 10 shoulders, and the retear rate was 18.2%. The type 1 re- tear pattern was found in 4 shoulders (40%), and type 2 in 6 shoulders (60%). The Constant and ASES scores improved from 41.00 to 92.00, and from 41.33 to 88.00, respectively. The mean differences in shoulder scaption strength between the healing and the retear group were 1.1±0.82Kg and 3.0±0.88Kg respectively. The difference in muscle strength between the retear and the healing group was statistically significant (p<0.001). Conclusion: Arthroscopic suture bridge repair of full-thickness rotator cuff tears led to excellent improvement in shoulder function, but maintained a high retear rate. Although the retear group had inferior muscle strength, the patients were still satisfied, and shoulder function was improved due to pain relief. Whether such changes in muscle strength impair patients' long-term quality of life and shoulder function remains to be discussed.Level of evidence IV
MDEFTL: Incorporating Multi-Snapshot Plausible Deniability into Flash Translation Layer

Conventional encryption solutions cannot defend against a coercive attacker who can capture the device owner, and force the owner to disclose keys used for decrypting sensitive data. To defend against such a coercive adversary, Plausibly Deniable Encryption (PDE) was introduced to allow the device owner to deny the very existence of sensitive data. The existing PDE systems built for computing devices equipped with flash storage media, are problematic, since they cannot defend against multi-snapshot adversaries, who may have access to the storage medium of a user's device at different points of time. In this article, we propose MDEFTL, a secure multi-snapshot PDE system for mobile devices which incorporates plausible deniability into Flash Translation Layer (FTL). MDEFTL is the first practical design which integrates multi-snapshot PDE into FTL, a pervasively deployed layer in literally all the current mobile devices. A salient advantage of MDEFTL lies in its capability of achieving multi-snapshot plausible deniability while being able to accommodate the special nature of NAND flash as well as eliminate deniability compromises from it. We implemented MDEFTL using an open-source NAND flash controller. The experimental results show that, compared to conventional encryption which does not provide deniability, our MDEFTL only incurs a small overhead.
Analyzing the Effects of Economic Factors on the Relationship between GDP per capita and Entrepreneurship Level

This research aims to evaluate the effect of GDP (Gross Domestic Product) per capita on entrepreneurship, considering economic factors. The paper begins by exploring the concept of entrepreneurship and views GDP per capita as an international performance indicator. The study then analyzes entrepreneurship in developing and developed countries, viewing previous studies. Finally, the paper considers social factors as controls and economic factors as moderators, considering the above relationship, which translates to the hypothesis formation. The regression analysis will test the hypothesis and conclude the direction of the relationship with and without economic moderators for comparison purposes.