Miracle-dz/UniFAR-FTUs huggingface dataset:
Analysis of Going Concern Audit Opinion Receiving Trends at Property Companies in Indonesia

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. “This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision”. This study aims to determine the effect of financial distress, debt default, and company size on going concern audit opinion. This research uses quantitative research methods. This research data uses secondary data through documentation and literature studies. “The population in this study are property companies listed on the Indonesia Stock Exchange in 2016 – 2018. “The sample in this study amounted to 171 observational data from 57 companies selected using the purposive sampling method”The analysis used in this study is logistic regression analysis at the 5% significance level. “The results of hypothesis testing show that financial distress and company size do not affect going concern audit opinion, while debt default has a significant positive effect on going concern audit opinion”. Keywords: Going concern Audit Opinion, Financial distress, Debt default, Firm Size DOI: 10.7176/RJFA/11-18-03 Publication date: September 30 th 2020
Dry sheet properties of Canadian hardwood kraft pulps

Les auteurs ont etudie les proprietes a sec de feuilles faites a la main provenant de pâtes kraft de laboratoire non sechees blanchies et non blanchies sur six feuillus canadiens differents. Plusieurs des differences observees au niveau des proprietes physiques de ces pâtes peuvent etre attribuees aux differences morphologiques des fibres
A Novel Non-Singular Terminal Sliding Mode Trajectory Tracking Control for Robotic Manipulators

This brief investigates the trajectory tracking problem of $n$ -link robotic manipulators with internal uncertainties and external disturbances. At first, a novel non-singular terminal sliding mode surface is proposed which contains arctan function (ATNTSM). Then, a robust ATNTSM control law is designed to ensure that the system states globally converges to origin in finite time. Moreover, the sign function is replaced by saturation function in the control law, thus the actual control law becomes continuous and the chattering phenomenon can be completely eliminated. In the end, a two-link robotic manipulators as an example is provided to illustrate the effectiveness of the proposed scheme.
Heavy Metal Accumulation in Oxyloma hirasei from the Upo Wetland

Human activities have enhanced the influx of heavy metals to aquatic ecosystem and hanged the abiotic environment such as the sediments supporting benthic organisms. The levels of heavy metals (Cd, Cr, Cu, Ni, Pb and Zn) in the benthic gastropod Oxyloma hirasei and the sediments around their habitat were investigated to examine heavy metal levels and the potential of the gastropod as a bioindicator. We detected different levels of heavy metals in the sediments of two wetland areas, Upo and Mokpo, in the relatively well-conserved Upo wetland, Ramsar Convention Area. Oxyloma hirasei had higher concentrations of heavy metals except Cr and Ni in their soft tissues than in their shells (Cd: , Cu: , Pb: , Zn: dry weight in the soft tissues; Cr: , Ni: dry weight in the shells). Differences in the Cd, Cu, Ni and Pb concentrations in O. hirasei soft tissues reflected differences in heavy metal concentrations in the sediments at the sampling sites. The coefficients of variation for Cd, Cu and Pb were lower than those for other metals in the soft tissues. Levels of Cd in the tissues of O. hirasei were the highest among the metals examined in this study. Therefore, the soft tissue of O. hirasei appears to be a promising bioindicator particularly for Cd.
Regular Language Type Inference with Term Rewriting - extended version

This paper defines a new type system applied to the fully automatic verification of safety properties of tree-processing higher order functional programs. We use term rewriting systems to model the program and its semantics and tree automata to model algebraic data types. We define the regular abstract interpretation of the input term rewriting system where the abstract domain is a set of regular languages. From the regular abstract interpretation we derive a type system where each type is a regular language. We define an inference procedure for this type system which allows us check the validity of safety properties. The inference mechanism is built on an invariant learning procedure based on the tree automata completion algorithm. This invariant learning procedure is regularly-complete and complete in refutation, meaning that if it is possible to give a regular type to a term then we will eventually find it, and if there is no possible type (regular or not) then we will eventually find a counterexample .
PURSE LIQUID SUGAR WITH IODINE FORTIFICATION

Sugar is one of the basic needs of society, especially its role as a sweetener whose needs are increasing. Therefore, alternatives to other sweeteners are needed as sugar substitutes, such as by developing glucose syrup (liquid sugar) from starch. Kimpul (Xanthosoma sagittifolium) as one type of root crop has a great opportunity to be developed because it has high carbohydrate content (34,2g/100g). Application of the use of kimpul liquid sugar as a sweetener requires testing of nutritional and health aspects. Therefore, it is necessary to test the nutritional, caloric value and glycemic index of purse liquid sugar. With the research of the process of making purse liquid sugar with iodine fortification, the benefits of sugar can be more efficient and effective. This study aims to: (1) determine the process engineering to increase iodine levels through a fortification process and (2) determine the nutritional value, caloric value, glycemic index value, and iodine content of purse liquid sugar. This study used a single factor randomized block design that is the concentration of Iodine (KIO3), with 4 levels, namely : K1 : 30 ppm; K2 : 40 ppm; K3 : 50 ppm; and K4 : 60 ppm and repeated three times. The parameters tested were organoleptic tests of taste, color, and aroma, oBriks, water content, ash content, reducing sugar content, caloric value, glycemic index (GI), and iodine content. The results showed that (1) Iodine fortification did not significantly affect the organoleptic properties of taste, color, and aroma. (2) Iodine fortification significantly affect the parameter of reducing sugar content and iodine content of kimpul liquid sugar. (3) The iodine fortification did not decrease the value of the glycemic index of the kimpul liquid sugar product.
The effect of experiential marketing, social media marketing, and brand trust on repurchase intention in Ovo applications

Submitted: 18 January 2020 Revised: 09 February 2020 Accepted: 27 March 2020 This research was conducted to determine the effect of experiential marketing, social media marketing, and brand trust partially on repurchase intention. This research was conducted on OVO application users in Denpasar City. This study uses a quantitative approach. Respondents have taken as many as 160 respondents with a Non-probability sampling technique with the purposive sampling method. In research data obtained through the distribution of questionnaires. The testing method used in this study is the Linear Regression Test. The results in this study are experiential marketing, social media marketing, and brand trust partially positive and significant effect on repurchase intention.
Route to Green Restaurant: Malaysian Perceptions and Attitudes

The changes in lifestyle and environmental concern has influence the selection of restaurant among customers. Thus, restaurant that are using locally grown foods for their menu and implement green management practices in their operations will be the selection. For this reason, restaurants have changed the way they are operating. In order to capture this issue, this study aims to explore customer perceptions and attitudes towards implementing green management practices in Malaysia restaurants. The survey was conducted online and there are 244 respondents has participated in this quantitative study. Descriptive and ANOVA analyses were performed to explore the respondent’s perceptions and attitudes in implementing the green practices in the restaurants. The main findings of this study have indicating a statistically significant different among demographic profiles in perceptions and attitudes towards green restaurant. The final section of this study discussed on how the perceptions and intentions of Malaysian influence the restaurant decision to embark into more sustainable operations.
Development and Psychometric Assessment of the Social Media Motives Scale among University Students

Social media (SM) use is a rapidly growing phenomenon among Millennials. Thus, a growing body of studies have explored the beneficial applications and negative consequences of their use in an increasingly virtual world. The current study aimed to develop and validate a scale that measures university students’ motives for using SM from a psychological and social perspective. In Study 1 (N = 316), the psychometric properties of SM motives were examined. The estimated factorial structure was validated in Study 2 (N = 200). The Study 1 results showed two active personal motives scales (i.e., self-actualization and purposive motives), one passive motive scale (i.e., enjoyment), one active contextual motive scale (i.e., self-enhancement), and a contextual (neither active nor passive) motive scale (i.e., a factor of convenience). Study 2 findings confirmed this factorial structure. Construct validity was supported with significant differences between three types of users (i.e., productive, consuming, and disinterested) on their motives (151 words).
Quantum transport through complex networks - from light-harvesting proteins to semiconductor devices

Electron transport through small systems in semiconductor devices plays an essential role for any applications in micro-electronics. One focus of current research lies on establishing conceptually new devices based on ballistic transport in high mobility AlGaAs/AlGa samples. In the ballistic regime, the transport characteristics are determined by coherent interference effects. In order to guide experimentalists to an improved device design, the characterization and understanding of intrinsic device properties is crucial. We develop a time-dependent approach that allows us to simulate experimentally fabricated, complex device-geometries with an extension of up to a few micrometers. Particularly, we explore the physical origin of unexpected effects that have been detected in recent experiments on transport through Aharonov-Bohm waveguide-interferometers. Such interferometers can be configured as detectors for transfer properties of embedded quantum systems. We demonstrate that a four-terminal waveguide-ring is a suitable setup for measuring the transmission phase of a harmonic quantum dot. Quantum effects are not restricted exclusively to artificial devices but have been found in biological systems as well. Pioneering experiments reveal quantum effects in light-harvesting complexes, the building blocks of photosynthesis. We discuss the Fenna-Matthews-Olson complex, which is a network of coupled bacteriochlorophylls. It acts as an energy wire in the photosynthetic apparatus of green sulfur bacteria. Recent experimental findings suggest that energy transfer takes place in the form of coherent wave-like motion, rather than through classical hopping from one bacteriochlorophyll to the next. However, the question of why and how coherent transfer emerges in light-harvesting complexes is still open. The challenge is to merge seemingly contradictory features that are observed in experiments on two-dimensional spectroscopy into a consistent theory. Here, we provide such a theory based on a realistic model for the Fenna-Matthews-Olsen complex. Up to now, realistic simulations of the two-dimensional spectra for large biomolecules have been out of computational reach. We overcome this limitation and establish an efficient algorithm using the new technology of graphics processing unit computation.
The Impact of Protein Architecture on Adaptive Evolution

Adaptive mutations play an important role in molecular evolution. However, the frequency and nature of these mutations at the intra-molecular level is poorly understood. To address this, we analysed the impact of protein architecture on the rate of adaptive substitutions, aiming to understand how protein biophysics influences fitness and adaptation. Using Drosophila melanogaster and Arabidopsis thaliana population genomics data, we fitted models of distribution of fitness effects and estimated the rate of adaptive amino-acid substitutions both at the protein and amino-acid residue level. We performed a comprehensive analysis covering genome, gene and protein structure, by exploring a multitude of factors with a plausible impact on the rate of adaptive evolution, such as intron number, protein length, secondary structure, relative solvent accessibility, intrinsic protein disorder, chaperone affinity, gene expression, protein function and protein-protein interactions. We found that the relative solvent accessibility is a major driver of adaptive evolution, with most adaptive mutations occurring at the surface of proteins. Moreover, we observe that the rate of adaptive substitutions differs between protein functional classes, with genes encoding for protein biosynthesis and degradation signalling exhibiting the fastest rates of protein adaptation. Overall, our results suggest that adaptive evolution in proteins is mainly driven by inter-molecular interactions, with host-pathogen coevolution likely playing a major role.
Morphological and molecular identification of chalkbrood disease pathogen Ascosphaera apis in Apis cerana cerana

Chalkbrood is a fungal disease of honey bees and leads to serious apicultural loss worldwide. Ascosphaera apis, the pathogen of chalkbrood, has been found in Apis mellifera, Apis cerana, Xylocopa californica arizonensis larvae as well as adult bumble bees. Here, the fungal pathogen of Apis cerana cerana drone mummies was isolated and identified using morphological and molecular methods. Morphological observation indicated that the sizes of the fruiting bodies, spore balls and ascospores of the fungus isolated from A. c. cerana drone mummies were similar to those of A. apis. Phylogenetic analysis suggested that the fungus is identical to A. apis. Furthermore, the results of a cross infection assay demonstrated that the isolated fungus is capable of infecting eastern and western honey bee larvae and results in chalkbrood. These results confirmed that the isolated fungal pathogen is A. apis. This is the first documentation of morphological and molecular identification of A. apis in A. c. cerana. Our results not only provide novel insight to better understand the pathology of A. apis, but also lay a solid foundation for further investigations of host responses and pathogen-host interactions during chalkbrood of eastern honey bee larvae. Identificación morfológica y molecular del patógeno de la cría enyesada Ascosphaera apis en Apis cerana cerana La cría enyesada o pollo escayolado es una enfermedad fúngica de las abejas melíferas que provoca graves pérdidas apícolas en todo el mundo. Ascosphaera apis, el patógeno de la cría enyesada, se ha encontrado en larvas de Apis mellifera, Apis cerana, Xylocopa californica arizonensis y en los abejorros adultos. Aquí se aisló e identificó mediante métodos morfológicos y moleculares el patógeno fúngico de las momias de zánganos de Apis cerana cerana. La observación morfológica indicó que el tamaño de los cuerpos fructíferos, las bolas de esporas y las ascosporas del hongo aislado de las momias de zánganos de A. c. cerana eran similares a los de A. apis. El análisis filogenético sugirió que el hongo es idéntico a A. apis. Además, los resultados de un ensayo de infección cruzada demostraron que el hongo aislado es capaz de infectar las larvas orientales y occidentales de las abejas melíferas y da lugar a la cría enyesada. Estos resultados confirmaron que el patógeno fúngico aislado es A. apis. Esta es la primera documentación de identificación morfológica y molecular de A. apis en A. c. cerana. Nuestros resultados no sólo proporcionan una visión novedosa para comprender mejor la patología de A. apis, sino que también establecen una base sólida para investigaciones adicionales de las respuestas del huésped y las interacciones patógeno-huésped durante la cría enyesada de las larvas de las abejas orientales de la miel.
Baleen whales in Macaronesia: occurrence patterns revealed through a bibliographic review

Raul VALENTE* Department of Biology, Faculty of Sciences, University of Porto, 4169-007 Porto, Portugal, and Interdisciplinary Centre of Marine and Environmental Research (CIIMAR), Av. General Norton de Matos s/n, 4450-208 Matosinhos, Portugal. Email: raulfvalente_11@hotmail.com Ana M. CORREIA Department of Biology, Faculty of Sciences, University of Porto, 4169-007 Porto, Portugal, and Interdisciplinary Centre of Marine and Environmental Research (CIIMAR), Av. General Norton de Matos s/n, 4450-208 Matosinhos, Portugal. Email: anamafaldacorreia@gmail.com Ágatha GIL Department of Biology, Faculty of Sciences, University of Porto, 4169-007 Porto, Portugal, and Interdisciplinary Centre of Marine and Environmental Research (CIIMAR), Av. General Norton de Matos s/n, 4450-208 Matosinhos, Portugal. Email: hthagil@gmail.com Laura GONZÁLEZ GARCÍA Remote Sensing and GIS Laboratory, Department of Applied Physics, University of Vigo, Campus Lagoas de Marcosende, 36310 Vigo, Spain. Email: lauragonzalez@uvigo.es Isabel SOUSA-PINTO Department of Biology, Faculty of Sciences, University of Porto, 4169-007 Porto, Portugal, and Interdisciplinary Centre of Marine and Environmental Research (CIIMAR), Av. General Norton de Matos s/n, 4450-208 Matosinhos, Portugal. Email: isabel.sousa. pinto@gmail.com
Maternal and Perinatal Outcome of Women with Obesity in Pregnancy

Nowadays, obesity is a global problem because of the increasing incidence. This study aimed to explore the characteristics of maternal and perinatal outcomes of obesity pregnancy in Obstetric Outpatient at Dr. Soetomo General Hospital, Surabaya from 2013 to 2015. This was a descriptive and observational analytic study. This study used secondary data from medical records, and the subjects were divided into two groups. There were 241 (7.4%) pregnant women with obesity and only 147 (61%) of 241 delivered in Dr. Soetomo Hospital, Surabaya. Most complications were preeclampsia (25.8%), dyslipidemia (24.5%), and gestational diabetes (18.4%). Most of delivery mode was abdominal delivery in 89 subjects (60.5%). The majority of subjects needed treatment for less than 5 days in 125 subjects (85%). There was significant difference in preeclampsia, the length of stay (LOS), low birth weight, asphyxia, and IUFD compared to maternal-perinatal outcomes of obesity who had antenatal outside Dr. Soetomo Hospital. Whereas, we found no significant difference in caesarean section, surgical wound infection and macrosomia in both groups. Most of delivery mode in obese pregnancy women was caesarean section delivery. Most complications in labor with obesity were preeclampsia, dyslipidemia, and gestational diabetes. There was significant difference in preeclampsia and length of stay, birth weight, asphyxia, and IUFD in both groups.
Estudo morfológico e biológico de tripanossomas de peixes do Brasil: caracterização in vivo e in vitro

Os parasitos do genero Trypanosoma sao descritos em uma ampla variedade de especies de peixes. Devido ao pleomorfismo destes protozoarios e a rara especificidade quanto ao hospedeiro vertebrado, muitas das especies descritas podem ter sua validade contestada. Visando contribuir para o conhecimento dos tripanossomas de peixes que circulam no Brasil, este estudo apresenta a caracterizacao morfologica e morfometrica das formas tripomastigotas sanguineas encontradas em cascudos Hypostomus affinis e Hypostomus luetkeni, de duas localidades no estado de Minas Gerais, aliada ao seu isolamento e manutencao em meios de cultura. A infeccao por tripanossomas foi detectada em 100% de H. affinis e em 84,6% de H. luetkeni amostrados, com uma tendencia no registro das parasitemias mais elevadas nos hospedeiros menores. As analises morfologicas permitiram o agrupamento dos tripomastigotas sanguineos em quatro morfotipos distintos, sendo que dois aparentemente nao apresentam semelhancas a nenhum outro tripanossoma de peixe ja descrito no Brasil. O isolamento in vitro dos parasitos foi possivel nos tres meios bifasicos testados, enquanto a manutencao dos mesmos pode ser realizada apenas no meio hiposmotico. O tempo necessario para observacao dos primeiros epimastigotas in vitro diferiu entre as duas localidades. As formas evolutivas observadas por exame direto das culturas foram “esferomastigotas”, epimastigotas e tripomastigotas sendo o processo de multiplicacao, caracterizado como divisao binaria. A sequencia de duplicacao das organelas seguiu tanto o padrao registrado para tripanossomas de peixes de agua doce, com segregacao do cinetoplasto anterior a do nucleo, quanto de agua salgada, com o nucleo se multiplicando anteriormente ao cinetoplasto. Ao final do processo de divisao puderam ser gerados dois tripomastigotas, dois epimastigotas ou um tripomastigota e um epimastigota. Os isolados deste trabalho apresentaram caracteristicas in vitro distintas da unica especie isolada no Brasil, especialmente no que se refere as caracteristicas fisiologicas e a ordem de divisao das organelas, sugerindo que eles possam pertencer a especies distintas, o que so podera ser confirmado por analises moleculares.
Effects of partial replacement of fishmeal in the diet by mulberry leaf meal on growth performance and digestive enzyme activities of Indian minor carp Labeo bata

Fermented mulberry leaf (Morus indica) meal (MLM) was used as the main protein supplement to partially replace fishmeal (FM), mustard oil cake (MOC) and rice bran (RB) in the formulation of four experimental diets for the Indian minor carp Labeo bata. The four diets contained 0, 65, 75 and 80% MLM thereby replacing respectively 0, 50, 75 and 80% of FM, 0, 64, 64 and 74 % of MOC and 0, 77, 90 and 90% of RB. The diet containing 65% MLM (replacing 50% of FM, 64% of MOC and 77% of RB) appeared to be best diet in terms of growth, nutrient deposition and digestive enzyme activities of the L. bata fingerlings. It was concluded that inclusion of MLM as feedstuff to replace fishmeal in the formulation of diet of L. bata was a viable option provided crude fibre content of the diet did not exceed 5.63% of the dry weight of the diet.
Stimulating Firm Innovativeness : Probing the Interrelations between Managerial and Organizational Determinants

textabstractInnovation is the engine of sustained organizational performance and is central to organizations’ competitive advantage. This thesis aims to further the understanding of how firms can stimulate two types of innovation outcomes: i) product and service innovation, and ii) management innovation. To this end, this thesis analyzes how managerial and organizational factors and their interrelations inhibit or enable these two types of innovation. Reserach findings indicate that offshoring is an important mechanism that can stimulate the introduction of new products and services; however, over-offshoring poses the risk of reducing firms’ innovativeness. Furthermore, this research sugests that when members of the top management team (TMT) share the task of leadership firms can achieve higher levels of both exploratory and exploitative innovation. Also, findings indicate that TMT learning processes (i.e., processes that systematically challenge the status-quo) can stimulate firms’ management innovation.