Miracle-dz/UniFAR-FTUs huggingface dataset:
Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia

Good local government financial statements are financial statements according to the qualitative characteristics of financial statements, which are relevant, reliable, comparable and understandable. However, the phenomenon shows that there are still weaknesses in financial reporting in several local governments in Indonesia, especially in the provinces of Papua and West Papua based on the findings of the Audit Board of the Republic of Indonesia (IHPS II BPK, 2017). The purpose of this study is to obtain empirical evidence of the role of moderating financial assistance and apparatus competency on the quality of government financial reports. Explanation of the relationship between variables was using an institutional theory perspective. The survey was conducted in 2018 on 42 Local Governments in Papua and West Papua. Methods of processing and analyzing data were using SEM-PLS with WarpPLS 6.0 statistical software. The results of the apparatus competency research have a positive effect on the quality of financial statements. A financial resistance positively strengthens the influence of apparatus competency on the quality of local government financial reports. Thus, efforts to overcome the presentation of quality financial statements require competent apparatus through the existence of financial assistance policies. Limitations of the study are the method of collecting data using a questionnaire and that it is very possible for the bias to occur. Therefore, efforts to achieve better results need to be accompanied by an interview method in order to obtain additional information as a comparison of respondents' answers; 2) the determination coefficient value of R- square is 0.41 or 41% indicating that there are still 0.59 or 59% variability in the quality of Local Government Financial Statements (LKPD) which can be explained by other variables outside the research model.
Retail Attention, Institutional Attention

Abstract We document distinctly different clientele effects on investor attention and return responses to information. Macro news crowds out retail investor attention to firms’ earnings news by 49%. For stocks with high retail ownership, macro news dampens earnings announcement returns by 17% and substantially increases post-announcement drift, especially during high VIX periods. In contrast, macro news increases institutional investor attention to scheduled earnings announcements but not their attention to unscheduled analysts’ forecast revisions. The findings confirm the implications of rational inattention models and highlight the importance of considering clientele effects in understanding the effect of news on attention and asset prices.
Otoacoustic emissions testing in young children : middle-ear influences

Evoked-emissions testing offers a number of advantages as a method of objectively determining the status of the most fragile receptor cells of the cochlea, the outer hair cells. The benefits of the otoacoustic-emissions examination are particularly applicable to the testing of young children who are notoriously difficult to evaluate, because of their inability to provide reliable behavioral test results. However, because ofthe crucial dependence of emission levels on the healthiness of the middle-ear conduction apparatus, some of the ear problems commonly experienced by this group of young patients confounds the interpretation of measures of evoked otoacoustic emissions
A Dynamic Theory of Collateral Quality and Long-term Interventions

We study a dynamic model of collateralized lending under adverse selection in which the quality of collateral assets is endogenously determined by hidden effort. Complementarities in incentives lead to non-ergodic dynamics: Asset quality and output grow when asset quality is high, but stagnate or deteriorate otherwise. Inefficiencies remain, even in the most efficient competitive equilibrium? investment and output are vulnerable to spells of lending market illiquidity, and these spells may persist because of suboptimal effort. Nevertheless, benevolent regulators without commitment can destroy welfare by prioritizing liquidity over incentives. Optimal interventions with commitment call for large, long-term subsidies in excess of what is required to restore liquidity.
Micro-Evidence From a System-Wide Financial Meltdown: The German Crisis of 1931

This paper studies a major financial panic, the run on the German banking system in 1931, to distinguish between banking theories that view depositors as demanders of liquidity and those that view them as providers of discipline. Our empirical approach exploits the fact that the German Crisis of 1931 was system-wide with cross-sectional variation in deposit flows as well as bank distress and took place in absence of a deposit insurance scheme. We find that interbank deposit flows predict subsequent bank distress early on. In contrast, wholesale depositors are more likely to withdraw from distressed banks at later stages of the run and only after the interbank market has started to collapse. Retail deposits are—despite the absence of deposit insurance—largely stable. Our findings emphasize the heterogeneity in depositor roles, with discipline being best provided through the interbank market.
Violence in Games May Not Promise an Effective Brand Strategy, but Plot Relation Does

Abstract This study aims to investigate how violent cues and plot relation affect gamers dealing with brand memory, attitude, and selection. Participants were randomly allocated to one of the eight conditions of a custom-made shooting game, followed by a memory test, attitude assessment, and choice-selection task. The results showed that the effects of violent cues on brand memory, attitude, and selection were insignificant. By contrast, plot relations did have a significant effect on brand memory and selection. The results have major implications for effectiveness of brand placement.
Granulocytic Ehrlichia-like bodies in a cat with chronic oral disease : case report

Un chat atteint d'une gingivite/periodontite et d'une dermatophytie chroniques, qui n'avaient pas repondu aux traitements precedents, a ete trouve porteur de corps d'inclusion semblables a Ehrlichia spp. dans le cytoplasme des neutrophiles. Un diagnostic d'Ehrlichiose Granulocytaire Feline (EGF) a ete porte. Une hypergammaglobulinemie et une leucocytose neutrophile etaient les anomalies de laboratoire les plus importantes. Un traitement a la doxycycline pendant 42 jours a eu comme resultat la guerison de la gingivite et de la dermatophytie et la nette diminution des inclusions dans les neutrophiles.
Exploring the Probability of Bankruptcy for Conventional Insurance Companies Listed at Kuwait Stock Exchange and its Effect on Their Share Prices

Insurance is a crucial component of any financial sector, the financial soundness of the insurance sector will result in a healthier financial system in any country. The insurance sector is responsible for transferring risk from one entity to another, for premium, to hedge against any risk of unexpected loss. For that, the insurance sector plays the role of safety net for the whole of the financial system in any country. This study aims to detect the existence of signs of financial failure for conventional insurance companies listed at Kuwait stock exchange (KSE). The study uses the Altman Model to calculate the financial failure indicators. The research also measures the relationship between the financial failure score and the share price of these companies. The analysis is based on the belief that financial reports provide information to investors which can be taken as indicators of the financial failure or success of companies. This information will affect investment decisions which, in turn, will be reflected on the share price. This study is based on the financial data of conventional insurance companies listed at Kuwait stock exchange for the period spanning from 2010 to 2017. A panel data collected from the financial statements of the four conventional insurance companies listed at the stock market were used to calculate the financial failure score for these companies. Ordinary least squared (OLS) regression method, is then used to evaluate the relation between Altman’s z-score and the share price of these companies. Results obtained from this study showed that conventional insurance companies operating in Kuwait had a healthy financial positions and therefore safe from bankruptcy risk. The study also revealed that there was no statistically significant relation between Altman’s score and the share price indicating that the financial failure score does not have an effect on share price of conventional insurance companies listed at Kuwait stock exchange.
A Risk Management Tool or an Investment Strategy? Understanding the Unstable Farm Insurance Demand via a Gain-Loss Framework

Risk management tools are at the core of farm policy in many developed countries, and their effectiveness relies on the appropriate mechanism design. This study developed a gain-loss framework based on prospect theory to examine the reasons for the declining use of the main risk management tool offered to farmers despite growing volatility in returns. Using the administrative Ontario Farm Income Database (OFID) 2003 to 2013 and taking the beef sector as the example, this study found that the gain-loss framework predicts and explains the dynamic program participation pattern better than the conventional expected utility framework. Farms were found to be more likely to stay enrolled in the program when they experienced either larger gains or losses in revenue compared to previous years, suggesting that they were using the insurance programs both as an investment strategy (to seek government subsidies) and as a risk management tool (to protect against business risks), though the effects of revenue losses and hence risk management needs were stronger than gains. In addition, the program payment history and farm characteristics also shape the dynamic participation patterns. The findings increased the understanding of the drivers of withdrawal behavior associated with government-sponsored business risk management programs.
The Effect of Social Interactions on Exporting Activities: Evidence from Micro, Small, and Medium-Sized Enterprises in rural Vietnam

This study examines the effect of social interactions on exporting activities of micro, small, and medium-sized enterprises (MSMEs) in traditional apparel and textile clusters in Vietnam. To deal with econometric issues due to the reflection problem of Manski and endogeneity of network formation, we apply the estimation method developed by BramoullA© et al. (2009). Specifically, we eliminate the sub-network fixed effects using within transformation and instrument the average share of exports among peers of the focal firm by attributes of its peers' peers. This method enables us to identify the effects of exporting activities of the focal firm's peers on its own exporting activities (the endogenous effect according to Manski) and the effect of its peers' attributes (the exogenous effect). We find that peers' export share has a negative and significant effect on own export share, suggesting that the negative competition effect surpasses the positive learning effect. We also find that firms are encouraged to export by their large peers, possibly because firms can obtain technology spillovers from large peers and thus can be productive enough to start exporting.
Pengaruh Leverage, Financial Distress dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Pertambangan di Indonesia Tahun 2013-2017

ABSTRACTAccounting conservatism is a precautionary principle in reporting financial statements. This principle slows down the recognition of income and accelerates the recognition of costs, resulting in low profits and assets, and high costs and debt. This study aims to analyzing the effect of leverage, financial distress and profitability as independent variable to accounting conservatism in mining companies as dependent variable. The sample of this study used 20 listed companies. This research are using secondary data published by the company and BEI. Methods in this study using multiple regression analysis processed with software Eviews 10. The results showed that independent variables together significantly affect the changes in accounting conservatism. Profitability variables have a negative and significant effect on accounting conservatism of mining companies. Keywords: accounting conservatism, financial distress, leverage, mining, profitability.ABSTRAKKonservatisme akuntansi adalah suatu prinsip kehati-hatian dalam pelaporan laporan keuangan. Prinsip ini memperlambat pengakuan pendapatan dan mempercepat pengakuan biaya, sehingga menghasilkan laba dan aset cenderung rendah, serta biaya dan hutang cenderung tinggi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh leverage, financial distress dan profitabilitas terhadap konservatisme akuntansi pada perusahaan pertambangan di Indonesia tahun 2013–2017. Data penelitian ini adalah laporan keuangan dari 20 sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis linear berganda data panel menggunakan program Eviews 10. Hasil pengujian menunjukkan bahwa secara parsial menunjukkan bahwa leverage dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Variabel profitabilitas berpengaruh negatif signifikan terhadap konservatisme akuntansi perusahaan sektor pertambangan.Kata kunci: financial distress, konservatisme akuntansi, leverage, pertambangan, profitabilitas.
Functional bone imaging in an in vivo mouse model of bone adaptation, aging and disease

The skeleton is important to the body as a source of minerals and blood cells and provides a structural framework for strength, mobility and the protection of organs. Bone diseases and disorders have deteriorating effects on the skeleton. The biological processes underlying these diseases are often not well understood. In vivo imaging techniques and molecular markers have been developed that help to gain more knowledge of pathological pathways. This review aims to provide an overview of the latest developments in molecular imaging applied to bone. It emphasizes that multimodality imaging greatly enhances the interpretability of data and is imperative for the fundamental understanding of the biological processes underlying bone diseases.
A contemporary paradigm of travel industry: determinants of sharing economy adoption

The phenomenal growth of technology has created a vibrant new domain for sharing economy (SE) in Malaysia travel industry. Despite of numerous limitations exist such as lack of rules and regulations established to safeguard consumers’ right in SE, it is still highly acceptable by the Malaysian. Consumer perception is always an issue in the acceptance towards SE adoption. Besides, mobile technology acceptability is a significant enabling part in SE as most of the SE online platforms are being accessed through mobile devices. Therefore, a research was conducted to examine how they affect consumer behavioral intention (BI) and SE adoption. The research objective is to study the determinants which influence SE participation in the travel industry. In this study, an enhanced framework was created by integrating Mobile Technology Acceptance Model (MTAM) with Extended Valence Framework for the purpose of establishing a comprehensive study pertaining to the determinants influencing SE adoption in the travel industry. It was proposed that perceived benefits (i.e. epistemic benefit & convenience), trust, mobile ease of use (MEU) and mobile usefulness (MU) have positive effects towards consumers BI in SE adoption, while perceived risk (i.e. psychological risk & physical risk) are negatively related to the BI in SE adoption. This research was a cross-sectional study with 500 sets of questionnaire delivered to travelers from Federal Territory of Kuala Lumpur, Selangor, Perak, Pahang, Kedah, and Johor which were rated by Department of Statistics Malaysia (DOSM) as the states with higher percentage of visitors. Each target respondent was selected based on their experience in travel and whether they had the basic knowledge about SE. Transportation hubs and airports were chosen as the sampling location in this study. Moreover, purposive sampling technique was applied and SAS Enterprise Guide 7.1 was adopted to perform analysis of data.
Adverse drug reaction monitoring through active surveillance of antitubercular therapy in an urban tertiary care center

Background and Objectives: Antitubercular drugs just like other drugs used in clinical practice are not free from ADRs(Adverse drug reactions). The added problem is that combination of drugs are used for prolonged periods of time. Moreover the ADRs to drugs used is one of the major reasons for patient default, hence leading to emergence of resistant organisms. Identification of the ADR profile of drugs in a hospital setup can be useful for the prevention, early detection and management of ADRs. 1) We aim to study the demographic profile of patients receiving Antitubercular therapy. 2) To identify the pattern and incidence of ADRs in the intensive phase Antitubercular therapy following DOTS strategy. Materials and Methods: A descriptive longitudinal study conducted for twelve months at tertiary care hospital in Eastern India. All the adult T.B. patients attending the outpatient department from January 2015 till December 2015 were included as per the study criteria and were monitored for ADRs. The data were evaluated for patient demography, type of DOTS treatment, type of ADRs and Organ site/system affected. ADRs were then subjected to severity assessment as per Hartwig scale.Statistical analysis was done using statistical software Graf Pad Prism version 4.03 for Windows. Results: Out of 296 patients, majority were males (59.79%), belonged to the age group of 20-30years(53.37%). Out of 296 patients 196 patients developed 312 detected ADRS mostly reported in the 5th week of DOTS therapy. In 11(5.61%) cases drugs were withdrawn, 21(10.71%) cases drugs were reduced and remaining 164 (83.67%) cases drugs were continued in original dose. Among them 164 cases received symptomatic treatment. The most common organ system involved was G.I. T. The most common type of ADR was nausea and vomiting (23.07%). On evaluation of severity assessment showed that most of the patients ADRs were of mild level-1(79.39%). Conclusion: Regular ADR monitoring is required to reduce morbidity and development of multiple drug resistance among patients with ADRs and also to improve patient compliance.
Effects of Demutualization on Manufacturing and Allied Companies Listed At the Nairobi Security Exchange

v ACKNOWLEDGEMENT . vii DEDICATION.viii LIST OF TABLES . xi LIST OF ACRONYMS . xii CHAPTER ONE . 1 1.0 INTRODUCTION . 1 1.1 Background Information . 1 1.2 Statement of the Problem . 4 1.3 Purpose of the Study . 5 1.4 Research Questions . 5 1.5 Significance of the Study . 5 1.6 Scope of the Study . 6 1.7 Definitions of Terms . 6 1.8 Chapter Summary . 7 CHAPTER TWO . 8 2.0 LITERATURE REVIEW . 8 2.
How did country and industry effects develop since the introduction of the euro

Over the last two to three decades, several economists conducted research regarding country and industry effects. I study the role of the country and industry effects on stock prices to determine how the effects changed and what this meant for portfolio diversification strategies. I use a dataset starting at the introduction of the Euro in January 1999 until the first of January 2018. I find that the value weighted country and industry effects are equal over time, during tranquil times in the Eurozone. Only during a crisis or a period of financial distress, one dominates the other. The data also shows that the equally weighted industry effect dominates the equally weighted country effect over almost the entire sample period.
Could a publicity campaign for emergency contraception reduce the incidence of unwanted pregnancy and how would we know if it did

A campaign to increase knowledge about emergency contraception has been identified as one of the relatively few interventions with the potential to reduce the incidence of unwanted pregnancy. This study relates variations in use of emergency contraception to population characteristics and identifies indicators which may be used to measure the impact of a campaign. The study is a secondary analysis of routinely collected data and health service indicators. Prescription data is used to compare districts and examine the population based factors which are associated with use of emergency contraception and termination of pregnancy. A stepwise multiple regression includes termination of pregnancy rates as the dependent variable. Uptake of prescriptions for emergency contraception and termination of pregnancy rates within FHSAs show a positive correlation (0.56). High use of both services is present in inner London FHSAs. A low termination rate combined with high emergency contraceptive use is typical of West Country holiday locations. Deprivation and the mobility of the young female population explain much of the variance in the termination of pregnancy rate (r=0.76, r squared=0.58). The positive association of terminations and emergency contraception use reflects the (immeasurable) level of unprotected sexual activity in an area, for which indicators such as the mobility and youth of the female population are insufficient surrogates. The effectiveness of campaigns to increase awareness and availability will need to be assessed in the light of this positive relationship with termination rates and the upward trend of emergency contraceptive use.
Effects of aerobic exercise on pulmonary function tests in healthy adults

Background: Healthy living and physical fitness are closely related. Physical activity is known to improve physical fitness and to reduce morbidity and mortality from numerous chronic ailments. This study was done to evaluate the effects of aerobic exercise on pulmonary function tests in healthy adult volunteers. Exercise is the body’s most common physiologic stress, and it places major demands on the cardiopulmonary system Methods: The present study was done to study the effects of aerobic exercise on pulmonary function tests in 65 healthy adult volunteers in age group of 20- 35 years. The same volunteers were chosen as both study as well as control group in order to minimize the confounding factors and make the study reproducible. The pulmonary function tests were carried out with a computerized spirometer medgraphics. Results: The study revealed that the pulmonary functions are improved after undergoing aerobic exercise training. Regular aerobic exercise is related to better cardiorespiratory efficiency and good pulmonary function. Higher lung volumes and flow rates were achieved in aerobic trainees after their training period, as compared to their own values obtained before their training period. Conclusions: The present study suggests that there is an improvement in pulmonary functions following aerobic exercise training. Hence regular physical activity causes many desirable physiological, psychological and physical changes in the individual.
Supporting Education in Africa: Opportunities and Challenges for an Impact Investor

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. Supporting Education in Africa: Opportunities and Challenges for an Impact Investor Francesca Marchetta, Tom Dilly