Miracle-dz/UniFAR-FTUs huggingface dataset:
Earning Management and the Effect Characteristics of Audit Committee, Independent Commissioners: Evidence from Indonesia

This study aimed to investigate the effect of the independent commissioner and of the characteristics of the audit committee (measured by auditor size, independence, expertise, and activities) on the efficient or opportunistic earnings management. In terms of those companies listed on Indonesia Stock Exchange. The sample consists of 186 observations of those manufacturing companies in Indonesia Stock Exchange during the 2013-2018. Using panel regression fixed effect method, independent commissioners are found to have a significant effect on reducing earnings management. Based on The Positive Accounting Theory, the efficient perspective will occur when the compensation contract and internal control system, including monitoring done by the board of commissioners, limit the common view opportunistic manager and motivate the manager to choose the right accounting policy. The effective monitoring conducted by an independent commissioner can reduce agency costs because management prioritizes the best interests of shareholders by maximizing company resources. Furthermore, it was found that audit committee size can reduce earning management. It is due to the wide range of skills possessed by audit committee members to exercise oversight over management. Audit committees with accounting and financial expertise can reduce earnings management. This part of finding indicates that audit committee may tend to uphold conservative as accounting mechanism. Accounting conservatism has an important role to play in restricting opportunistic management behavior.
Primary and Secondary Market Liquidity, and Exchange-Traded Fund Flows

Because ETFs have a unique open-end structure and are traded like the securities they track, they provide an ideal platform to examine how primary and secondary market liquidity affect fund flows and institutional ownership. We document that unlike mutual funds, ETF flows show little evidence of persistence. Relative secondary market liquidity (of an ETF compared to its underlying portfolio) in spreads and in turnover are positive for the average fund, but in price impact it is negative. Further, relative liquidity strongly predicts future fund flows and institutional ownership. Relative liquidity is also more important for institutional than for retail investors, and for institutions with high ex-ante liquidity needs. JEL Classification: G10, G23
Cross-Cultural Validation Test of Herzberg’s Two Factor Theory: An Analysis of Bank Officers Working in Khyber Pakhtunkhwa

The present study tries to evaluate the Herzberg’s two factor theory by investigating the relationship between different factors of motivation and job satisfaction enjoyed by the banks’ officers in KPK. If we boil down all the definitions we can say that job satisfaction concentrates on all the feelings that an employee has about his job. According to management experts if employees are enjoying higher level of job satisfaction, the objectives of the organization can easily be achieved. To find the data for the research 418 questionnaires were distributed among banks’ officers in Peshawar district. Descriptive statistics, regression analysis and Cornbach alpha were used as statistical tools to analysis the data for research purpose. The outcome of the research indicates that under given circumstances many hygiene factors like relationship with supervisors, company policy, salary, social status and working conditions have substantial relationship with job satisfaction. On the other hand Herzberg’s motivators have no significant relationship with job satisfaction.
Marketing Analysis for E-Commerce Improvement In Small and Medium Enterprise of Batik Using E-Commerce Marketing Mix Model

E-commerce through internet opens opportunities for small and medium enterprises (SMEs) to market and expand business networks, not least for SMEs of Batik in Surakarta. Besides, e-commerce emerges marketing-mix model which it is different than as usual. Even most of the SMEs have use e-commerce, there is no information about performance of the SMEs on utilize e-commerce. Because of that, this study aims to analyze the use of e-commerce from the SMEs using the e-commerce marketing mix model. The model measures elements of e-commerce marketing-mix with two indicators, namely level of importance and performance of the SMEs. This research shows that there are gaps between the level of importance and the performance of the SMEs on utilize e-commerce. The highest gap is on the information about the shipping costs element, and it is followed by the temporal dynamics of commodity price changes element. Based on that, a events calendar is built as a recommendation for the SMEs to improve their e-commerce performance. The result of this research also will be used for Regional Industry and Trade Office of Surakarta City for arrange improvement program for the SMEs.
A Thurston compactification of the space of stability conditions.

We propose a compactification of the moduli space of Bridgeland stability conditions of a triangulated category. Under mild conditions on the triangulated category, we conjecture that this compactification is a real manifold with boundary, on which the action of the auto-equivalence group extends continuously. The key ingredient in the compactification is an embedding of the stability space into an infinite-dimensional projective space. We study this embedding in detail in the case of 2-Calabi--Yau categories associated to quivers, and prove our conjectures in the $A_2$ and $\widehat{A_1}$ cases. Central to our analysis is a detailed understanding of Harder--Narasimhan multiplicities and how they transform under auto-equivalences. We achieve this by introducing a structure called a Harder--Narasimhan automaton and constructing examples for $A_2$ and $\widehat{A_1}$.
Early Cretaceous ammonites and dinoflagellates from the Western Tatra Mountains, Poland

The first Early Cretaceous (Valanginian–Hauterivian) ammonite fauna from the lower part of the Kościeliska Marl Formation (Wściekły Żleb Member) of the Lower Sub-Tatric (Krížna) Nappe, in the Lejowa Valley of the Tatra Mountains are described. The fauna is precisely placed in the succession and consists of five species: Olcostephanus densicostatus, Spitidiscus cf. cankovi, Criosarasinella cf. subheterocostata, Crioceratites primitivus, and Crioceratites coniferus and additionally an aptychus Didayilamellaptychus seranonis. Remarkable are the valves of anomiid bivalves attached to body chamber of large size heteromorph ammonite C. primitivus. Moreover, a variety of stratigraphically important organic-walled dinoflagellate cysts are recovered from this locality. Dinoflagellates: Cymososphaeridium validum, Circulodinium vermiculatum, and representatives of Bourkidinium define the Upper Valanginian–Lower Hauterivian Sentusidinium sp. A Dinocyst Subzone of the Cymososphaeridium validum Zone. The character of deposits, the palynofacies, and associations of dinoflagellate cysts indicate a calm marine outer neritic environment.
Proposed Strategies for the Effective Implementation of Early Childhood Education Programme in Punjab

The present study aimed to propose strategies for the effective implementation of Early Childhood Education Programme in government schools in Punjab. A sample of 300 heads of educational institutions was taken from the 36 districts of Punjab to evaluate this programme. A questionnaire was used to collect the opinion of the heads of educational institutions. The findings of the study show that physical facilities were provided by the government for the implementation of ECE programme in only 1000 schools in Punjab. The curriculum developed by the Federal Government is used for the development of the students. The heads of educational institutions and ECE teachers were provided training for effective implementation. The school council members/parents required to involve for the effective implementation of the ECE programme. The appointment of teachers on merits basis, having professional degree in Early Childhood Education is also required to make the ECE programme more effective and successful.
The effect of oral magnesium chloride supplementation on the pathogenicity of T. brucei brucei and T. congolense infections in rats

Eighty healthy adult albino rats of either sex weighing between 190 – 200 grams were used to assess the effect of oral magnesium chloride (MgCl2) (at 50mg/kg body weight) supplementation on the severity of T. b. brucei (lafia strain) or T. congolense (Karu strain) infections. Two studies were carried out and the rats were divided into 4 groups of 10 rats each (per study) namely: Group A (uninfected, unsupplemented control), Group B (supplemented with magnesium chloride), Group C (T.b. brucei or T. congolense infected, 1 x 106 trypanosomes and supplemented) and Group D (T.b. brucei or T. congolense, infected, 1 x 106 trypanosomes and unsupplemented). Each rat in groups B and c received approximately 0.01ml of MgCl2 intragastrically daily for 8 days before and during the course of the infection. The prepatent periods, survival times and levels of anaemia in the T.b. brucei or T. congolense infected supplemented rats were comparable (P > 0.05) with those of the T.b. brucei or T. congolense infected unsupplemented. However, parasitaemia, hepatomegaly and splenomegaly were significantly higher (P < 0.05) in the rats infected with T.b. brucei or T. congolense and unsupplemented. The MgCl2 at 50 mg/kg body weight has not exhibited any significant effects on the severity of T.b. brucei (lafia strain) or T. congolense (karu strain) infections in rats. There is the need to try higher doses of the agent and possibly determine bioavailability of the MgCl2 in subsequent studies. Key words: Magnesium chloride; Supplementation; Trypanosomes; Pathogenicity; Rats.
candida on Rapbanus sativus in Saskatchewan 1

From 1975 to 1983, Albugo candida (white rust and staghead) was found on a number of occasions in garden plantings of radish (Raphanus sativus) at Saskatoon. Radish has not been reported previously as a host of A. candida in Saskatchewan. The symptoms observed are described and illustrated. Eleven cultivars of radish were successfully inoculated. Chinese Rose Winter, Round Black Spanish, and Burpee White exhibited some resistance to white rust. Seed-borne oospores were identified as a possible cause of primary infections. Oospores from hypertrophied radish inflorescences were successfully germinated in the laboratory. The potential significance of radish white rust to rapeseed productian in western Canada is discussed.
Relationship between Smartphone Addiction Severity and Depression among College Students

Background: The main of this study was to determine the smartphone usage pattern and the relationship between smartphone addiction severity and depression. Methods: This descriptive cross-sectional study was carried out in the college campus of Amar Jyoti Rehabilitation Center, Delhi over a duration of six months. Data collection was done using a self-administered questionnaire containing PHQ-9 Scale and SAS-SV Scale which was analyzed using IBM SPSS Version 25. Results: Among 300 study participants the majority of them 53.3% were from urban locality. Mean time spent on the smartphone was found to be 3.20 hours with a standard deviation of 1.76 hours. Smartphone usage was highest during midnight hours. Social networking 53.3% was the most common cause for smartphone use. The major depressive disorder was present in the study population. The Pearson correlation between the Smartphone addiction severity, depression and gender was found to be strong and significant. Conclusion: In conclusion, the smartphone addiction has not been studied well in India and its impact is underestimated as compared to other addiction’s. Hence, more focus should be put on research and prevention strategies related to smartphone addiction.
Removal of crystal violet and acid green 25 from water using kaolin

The adsorption performances of crystal violet (CV) and acid green 25 (AG 25) from water by using kaolin (KM 20 and KM 40) were investigated. Batch adsorption kinetic and adsorption isotherm experiments were carried out. The fitted models were plotted and analyzed for adsorption kinetic and isotherm studies based on the experimental data obtained. For adsorption kinetics, pseudo-second-order kinetic model was best fitted. For CV, the R2 values obtained were 0.9990 and 0.9995 for KM 20 and KM 40, respectively. For AG 25, the R2 values obtained were 0.9971 and 0.9991 for KM 20 and KM 40, respectively. Langmuir, Freundlich, Temkin and Dubinin-Radushkevich isotherm models were plotted and investigated for the adsorption equilibrium studies. Among the isotherm models, Langmuir model was best fitted, thus indicating monolayer adsorption had occurred. For CV, the maximum adsorption capacity (qmax) values obtained were 23.64 mg/g and 31.35 mg/g for KM 20 and KM 40, respectively. For AG 25, qmax values of 23.26 mg/g and 30.49 mg/g were obtained for KM 20 and KM 40, respectively. In addition, the effect of solution pH was assessed. The qmax was obtained at pH 11 for CV and pH 7 for AG 25.
Pemanfaatan media pembelajaran berbasis augmented reality (AR) pada penalaran spasial siswa

Penelitian ini bertujuan untuk mengetahui pemanfaatan media pembelajaran geometri ruang berbasis augmented reality yang berorientasi pada penalaran spasial siswa. Metode yang digunakan dalam penelitian ini adalah studi literatur, yaitu dengan mengkaji penelitian-penelitian sebelumnya yang relevan dan menyimpulkan berdasarkan hasil yang diperoleh. Hasil dari penelitian ini adalah media pembelajaran berbasis augmented reality yang berorientasi pada penalaran spasial dapat dimanfaatkan dalam pembelajaran geometri ruang di SMA.
THE IMPACT OF PROACTIVE PERSONALITY IN PREDICTING TRAINING OUTCOMES

While there has been extensive research in the past in the field of training transfer, there has been little empirical work done examining the influence of personality. Specifically, the paper examines the role of participants’ age in moderating the relationship between proactive personality and motivation to transfer and training transfer. The study used random sampling from 187 employees working in a large paint manufacturing company based in India. Data was analyzed using OLS regression followed by multi-group mediation analysis using bootstrapping. The discussion provides insights into training initiatives within the organisation and recommendations for practice.
Extent of PUBG Addiction in South India: Influence of Select Demographic Factors

Today, Internet gaming addiction is widespread across the world irrespective of the developmental stage of individuals. The present study attempts to find out the extent of PUBG addiction among respondents who play PUBG game. The sample consisted of a total of 323 individuals playing PUBG of which 289 were males and 34 were female students from various backgrounds and from various cities in South India. The respondents completed PUBG addiction test (PAT) developed by D’Souza, Manish and Deeksha (2019) in one session. PAT measured addiction in 7 factors– disengagement, lack of control, excessive use, obsession, distress, escapism and over enthusiasm & impulsive use. The data were analysed using Chi-square test for the extent of usage of PUBG by male and female students and Cramer’s v tests were find out the association between levels of PUBG addiction and select demographic factors. Results revealed that on Results revealed that an alarming 29.7% of the sample selected was addict prone to PUBG, and 7.4% of the sample studied was definitely addicts. Gender had significant influence over PUBG addiction; female students had higher addiction towards PUBG than male students. Respondents who were unemployed were more addicted to PUBG than students and respondents who were employed. Higher the usage of smart phone, more was the PUBG addiction among the selected sample.
Effect of play-based communication and behavior intervention on toddlers with autism spectrum disorder

Objective To compare and analyze the short-term effect of play-based communication and behavior intervention (PCBI) and applied behavioral analysis (ABA) on the treatment of toddlers with autism spectrum disorder (ASD). Methods Seventy-four ASD toddlers aged from 19 to 30 months were recruited in Nanjing Brain Hospital Affiliated to Nanjing Medical University from November 2017 to May 2018.The toddlers who participated in this study were randomly assigned into PCBI group and ABA group, then they were intervened weekly by PCBI or ABA for a total of 12 weeks.Portage Early Development Checklist and autism treatment evaluation checklist (ATEC) were used to estimate the toddlers′ developmental level and the treatment efficacy respectively.The t-test was used to reveal whether there was significant difference between the 2 groups before and after intervention. Results (1)Compared with the ABA group, there was a significant increase in cognitive scores (ΔPCBI=9.03 scores, ΔABA=4.27 scores, t=3.997) and a significant decrease in social behavior scores (ΔPCBI=8.87 scores, ΔABA=16.91 scores, t=-4.022) of the Portage Early Development Checklist after 12 weeks of intervention in the PCBI group, and there were statistically significant differences(all P 0.05). (2)Compared with the ABA group, after 12 weeks of PCBI intervention, the scores of social contact, perception, behavior of ATEC were decreased, but the difference was not significant (P>0.05); the total score of ATEC scale(ΔPCBI total=14.89 scores, ΔABA total=22.22 scores, t=2.209)and the scores of language subscale(ΔPCBI language=2.89 scores, ΔABA language=6.43 scores, t=2.515)were decreased significantly, and there were statistically significant differences (all P<0.05). Conclusions After 12 weeks of the very early intervention of PCBI, the ASD toddlers all improved in clinical symptoms and developmental level.Compared with ABA intervention, PCBI very early intervention with parental guidance was comparable in short term efficacy, and PCBI was not taking up as much medical rehabilitation resources as ABA. Key words: Autism spectrum disorder; Toddler; Very early intervention; Play-based communication behavior intervention; Efficacy evaluation
Work Environment, Compensation and Teachers’ Productivity: Evidence from Ogun State, Nigeria

This study examined the contribution of work environment and compensation to the productivity of teachers in Ogun State, Nigeria. Descriptive research design was adopted for the study and two hundred and eighty five (285) teachers were drawn from both private and public primary and secondary schoolsthrough multi-stage stratified random sampling technique. Responses were sought from respondents with standardized questionnaires namely Workplace Outcomes Questionnaire by Wolfeld (2010) with 10 items and reliability coefficient of . 738, Employee CompensationScale by Ajalie (2017) comprising of 5 items with a reliability coefficient of . 868, and Productivity Scalewith 5 items andCronbach alpha of . 562 developed by Wolfeld (2010) to test the three hypothesis postulated which were analyzed with multiple regression analysis and correlation matrix. Findings revealed a significant combined contribution of work environment and compensation on teachers’ productivity (F(2, 282) = 71.790, p < . 05) accounting for 33.3% of the variance in teachers’ productivity (Adj. R2 =.333); significant relative contribution of compensation to teachers’ productivity (β = .533, p < .05) but a non-significant relative contribution of work environment to teachers’ productivity (β = .076, p > .05). Furthermore,there are significant and positive relationships among work environment, compensation, and teachers’ productivity with the strongest relationship being between work environment and compensation (r = .587, p < .05) followed bycompensation and teachers’ productivity (r = .578, p < .05) and lastly by work environment and teachers’ productivity (r = .389, p < .05). Based on the findings, it was concluded that good compensation plan enhances teachers’ productivity and it was recommended that government as well as management of private schools should ensure regular payment of salaries,improve on the existing compensation packages to embrace both financial and nonfinancial rewardswhile future research on this topic may be extended to the whole of SouthWest, Nigeria.
Correlations, polarization, and ionization in atomic systems : proceedings of the international symposium on (e,2e), double photoionization and related topics and the eleventh international symposium on polarization and correlation in electronic and atomic collisions, Rolla, Missouri, 25-28 July 200

This book covers a broad range of currently hot topics in atomic physics. Rapid progress both in experimental and theoretical techniques lead to continuously growing insight into topics like many-body and electron-electron correlation effects in excitation and charge transfer processes. Furthermore, established techniques originally developed to study atomic collisions have been refined to a point where they are now being applied to chemical, solid state and even biological systems, thus providing links to other scientific areas.
The feminisation of medical careers in Brazil and work-family conflict

This study focused on comparing gender-related perspectives on the occurrence of work-family conflicts and their antecedents in the context of Brazilian medical professionals’ careers. The results indicate that, the greater the stressors present at work or within the family, the greater the level of conflict tends to be, but, the greater the social support in these two spheres, the lesser the conflict is likely to be. Stressors related to work are more significant than those related to the family, while social support at work contributes to diminishing stressors’ effects in both spheres. Even though women experience more stress at work on average and receive less social support, no significant gender-related differences exist in terms of work-family conflict. These findings contribute to a more accurate understanding of how best to minimise these conflicts and promote gender equality and medical workers’ wellbeing.
Relationship between distribution of large-diameter stems and topography in approximately 65-year-old secondary forest in the Yambaru area of Okinawa Island

*連絡先(Corresponding author)E-mail : a-taka@agr.u-ryukyu.ac. jp 1 琉球大学農学部附属亜熱帯フィールド科学教育研究センター与那フィールド(905-1427 沖縄県国頭郡国頭村字与那685) Yona Field, Subtropical Field Science Center, Faculty of Agriculture, University of the Ryukyus, 685 Yona, Kunigami, Okinawa 905-1427, Japan 2 琉球大学国際地域創造学部(903-0213 沖縄県中頭郡西原町字千原1) Faculty of Global and Regional Studies, University of the Ryukyus, 1 Senbaru, Nishihara, Okinawa 903-0213, Japan 高嶋敦史・大島順子:沖縄島やんばる地域の約65年生二次林における大径木の分布と地形の関係,森林計画誌 52:59~65,2019 大径木は,亜熱帯性照葉樹林の保全において重要な指標であると考えられている。 そこで 本研究では,沖縄島やんばる地域に広がる約65年生の二次林において,大径木の分布と地形の関係を小流域レ ベルで調査した。 その結果,胸高直径30cm以上の大径木の密度は全樹種合計で91. 0本/ha であり,そのうち イタジイが65. 2%,イジュが20. 9%,オキナワウラジロガシが6. 4%を占めていた。 やんばる地域の非皆伐成熟 林を調査した既往の研究と比較すると,大径木の密度は半分以下に留まっていた。 調査対象の小流域を尾根, 中間斜面,谷の3つの地形に区分して大径木の密度やサイズを比較したところ,尾根では大径木の密度が谷や 中間斜面の半分以下であった。 また,イタジイやイジュは,尾根より谷でサイズが大きくなっていた。 このよ うに,やんばる地域の約65年生の二次林では,谷を中心にサイズの大きな幹が分布していた。 また,谷から中 間斜面にかけては過去の伐採を免れた老齢な大径木も僅かながら残っており,谷や中間斜面は二次林において も生態系管理や生物相保全の面で大きな役割を果たす重要な立地である可能性が示唆された。