Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Pengalaman Auditor dan Orientasi Etika Terhadap Keputusan Etis Auditor Negara Dengan Komitmen Profesional Sebagai Variabel Intervening

The objective of this study to examine The influence of auditor experience and ethical orientation on making ethical decision of governmental auditor, using professional commitment as an intervening variable. This research was developed from research Butt (1988), Zeigenfuss dan Singhapakdi (1994) also Windsor and Ashkanasy (1995) by changing professional commitments as an intervening variable on making ethical decision of auditor.The research was conducted using survey methods of governmental auditor who worked on the State Audit Office of the Representative Office of East Java Province is distributed directly to the response rate of 85%. The unit of analysis were auditors with 100 respondents as samples. The analysis data technique in testing the hypothesis is path analysis.The results of this study indicated that first , the experience of auditors, ethical orientation influenced professional commitment and ethical orientation also commitment influenced ethical decision, meanwhile the auditor's experience did not influence the ethical decision. Second, these finding suggested that the professional commitment as an intervening variable of auditor experience and ethical orientation to the auditor's consideration of ethical decisions.The results concluded the auditor's experience and ethical orientation are two important issues related to professional commitment and ethical decision making. In towards the previous auditor experience and high ethical orientation could improve with good professional commitments as well as ethical decisions.
International Investors, Contagion and the Russian Crisis

The paper provides detailed empirical assessment of the role of non-residents in the development of Rus-sian financial crisis in 1997-1998. It is established that non-residents behaved differently during the pe-riod of crisis and significantly contributed to the collapse of the state bonds market. In particular, we found that sharp downturn in May 1998 was caused by contagious selling on the part of foreign investors following Indonesian crisis. At the same time, we question the common view that non-residents were lar-gely responsible for market pressures at the initial stage of the crisis. In this paper we go a little beyond the discussion of Russian crisis and propose alternative explanation of contagious outflow of foreign ca-pital. We combine CAPM and findings of Forbes and Rigobon (2001) to show that international portfolio investors are more sensitive to pure external shocks and less sensitive to pure domestic ones.
Characterization of inkjet patch antenna on different ground planes at millimeter-wave frequencies

In this paper we present simulation and measurement results of a patch antenna, working at mm-wave frequencies, printed with inkjet technology on a flexible polyethelene naphtalate (PEN) substrate. Different ground planes are investigated due to the reason that antenna can be placed on different objects with different materials. Antenna was placed first on a copper tape, then on silver painted styrofoam and finally the PEN substrate was back-painted with silver. Matching properties and radiation performance are examined. Disposition the antenna structure on the ground plane allows achieving higher values of realized gain. Maximum realized gain value of 7.2 dB is measured from the patch antenna placed on the painted styrofoam.
The RNA polymerase I subunit Rpa12p interacts with the stress‐responsive transcription factor Msn4p to regulate lipid metabolism in budding yeast

In Saccharomyces cerevisiae, RPA12 encodes the small subunit of RNA polymerase I. Here, we demonstrate that Rpa12p interacts with the transcription factor Msn4p and prevents its binding to the promoter of AYR1 encoding Ayr1p (1‐acyldihydroxyacetone phosphate reductase), a key enzyme involved in triacylglycerol biosynthesis and mobilization of nonpolar lipids. Deletion of RPA12 leads to triacylglycerol accumulation due to the binding of Msn4p to the promoter of AYR1 and activation of its transcription. The double deletion rpa12Δ::ayr1Δ caused a reduction in triacylglycerol levels. Our findings reveal that Rpa12p functions as a negative regulator of lipid metabolism by modulating nonpolar lipid biosynthesis through its interaction with Msn4p.
Factors critical to the success of business intelligence systems

The thesis reports on research that investigated the critical success factors associated with the use of Business Intelligence as an extension of Enterprise Resource Planning (ERP) systems. Many companies have implemented ERP systems to enable them to better manage their core business processes and the associated transactions. To achieve a better understanding of these business processes companies are utilising Business Intelligence to analyse transactional data from their ERP system. The effective implementation and use of Business Intelligence can impact on a company’s performance. Accordingly, the factors that contribute to the successful implementation and use of Business Intelligence are critical to its impact on a company. The research investigates important questions that relate to the critical success factors associated with the implementation of Business Intelligence as an extension of an ERP system, the relevance of such factors as an extension of ERP system and whether some factors are critical than others.
Characteristics and pathogenicity of a novel herpesvirus isolated from adult and subadult white sturgeon Acipenser transmontanus

A syncytlum-inducing viral agent was initially isolated from the ovarian fluld of a domestic white sturgeon Acipenser transrnontanus female using the sturgeon spleen cell line WSS-2. Examination of infected cells by transmission electron microscopy revealed ultrastructural characteristics typical of the Herpesviridae. On the basis of differences shown by comparative in vitro growth studies and serological assays, the new adult isolate was tentatively designated WSHV-2 to distinguish it from a previously reported herpesvirus from juvenile white sturgeon. WSHV (WSHV-1). A water-borne transmission trial at 3 virus concentrations was conducted to determine the susceptibility of juvenile sturgeon to the newly isolated virus. At virus doses of lo5 and 104 TCID,, ml-' cumulative mortality reached 80% within 6 wk at a water temperature of 17°C. Virus was reisolated from all mortallties with concentrations approaching 10' TCIDSo g-I in cutaneous eplthelial tissues where severe hyperplastic lesions were observed. Challenge with 103 TCIDSo ml ' of WSHV-2 falled to induce clinical signs or mortality, although chronic subclinical infections were detected in a majority of survivors 70 d postchallenge. During our investigations of WSHV-2 from adult sturgeon, a second virus isolation was obtained from ulcerative skin lesions of naturally infected subadult white sturgeon. This virus induced identical cytopathic effects in WSS-2 cells to that caused by the adult isolate from ovarian fluid. Serum anti-WSHV-2 neutralizing activity was detected In subadults with skin lesions and among fish recovering from these lesions. Serum from naturally-infected juveniles and serum from adults hyperimmunized with the WSHV-2 from the ovarian fluid were used to compare the adult and subadult viruses. The 2 agents were neutralized with these 2 sera which conversely failed to neutralize WSHV-1 at the lowest dilution tested Our studies demonstrate that at least 2 pathogenic herpesviruses are found among white sturgeon The newly recognized WSHV-2 can cause both acute and chronic infections and possibly a latent carrier state in white sturgeon. WSHV-2 is the fourth virus to be observed as a cause of juvenile mortality among intensively reared white sturgeon populations.
Managerial Turnover and Performance in Outside Boards: Ownership Makes the Difference

We examine the relationship between CEO, board and Chairman turnovers and future performance in banks with fully outside boards. Using a rich dataset on executive turnovers from Costa Rica, we find that ownership moderates the effect that control mechanisms have on performance. Our results indicate that executive turnovers followed by the appointment of outside executives (CEO and Chairman) have a positive impact on performance. On the contrary, large board replacements create organisational costs and these negatively affect performance. These results mainly hold for shareholder-oriented banks where managers and owners are more likely to be aligned. Finally, these results underline the importance of examining the effectiveness of governance mechanisms in emerging economies. More detailed information about ownership, legal framework and executive replacements can make a difference when it comes to evaluate the effectiveness of governance mechanisms.
Labeling embryonic mouse central nervous system cells by in utero electroporation

During cerebral development, neurons are generated near the ventricle and then migrate toward the pial surface. In this review, we describe the method of in utero electroporation, this method allows the morphology of the migrating neurons to be visualized and the effect of overexpression or knock down of any gene to be examined. After electroporation of a green fluorescent protein (GFP) expression vector by this method, GFP‐positive cells are first found in the ventricular zone, and their distribution then gradually shift toward the pial surface. A few days later, most of the GFP positive cells were aligned beneath the marginal zone, with the normal course of cortical neuronal migration.
Molecular detection and characterization of cpb2 gene in Clostridium perfringens isolates from healthy and diseased chickens

Clostridium perfringens is an important pathogen in both human and veterinary medicine. Necrotic enteritis (NE) is the most clinically dramatic bacterial enteric disease of poultry induced by C. perfringens. The pathogenicity of this bacterium is associated with the production of extracellular toxins produced by some of its strains, such as beta2 toxin. The exact role of beta2 toxin in NE pathogenesis is still controversial. In the present study, C. perfringens isolates from healthy and diseased poultry flocks from different parts of Iran were analyzed by PCR assay to determine the presence of all variants of the beta2 toxin gene (cpb2). The products of two positive cpb2 PCR reactions were sequenced, compared to each other and to the cpb2 sequences published in GenBank (by multiple alignment and phylogenetic analysis). The current work represents the first study of cpb2 in poultry C. perfringens isolates in Asia, and reports the highest percentage of cpb2-positive isolates in both apparently healthy chickens (97.7%) and those afflicted with NE (94.4 %). The sequenced isolates were classified as atypical. This study did not show a direct correlation between NE occurrence and cpb2 presence.
Time-dependent density functional theory for quantum transport

The rapid miniaturization of electronic devices motivates research interests in quantum transport. Recently time-dependent quantum transport has become an important research topic. Here we review recent progresses in the development of time-dependent density-functional theory for quantum transport including the theoretical foundation and numerical algorithms. In particular, the reduced-single electron density matrix based hierarchical equation of motion, which can be derived from Liouville-von Neumann equation, is reviewed in details. The numerical implementation is discussed and simulation results of realistic devices will be given.
Iterative Learning Control for Machining with Industrial Robots

We consider an iterative learning control (ILC) approach to machining with industrial robots. The robot and the milling process are modeled using system identification methods with a data-driven approach. Two different model-based ILC algorithms are proposed and subsequently experimentally verified in a milling scenario. The difference between the two approaches is the required sensors for acquiring relevant input data for the algorithms. The results from the experiments indicate that the proposed methods have the potential of significantly decreasing the position errors in robotic machining, up to 85% in the considered milling scenario.
Consumer attitude towards Corporate Social Responsibility within the fast fashion industry

Todays’ consumer society has forced companies to work towards a sustainable society. Consumers consider a company’s work with Corporate Social Responsibility (CSR) as necessary and expect companies to work ethically. However, fast fashion consumers’ also demand a low price and rapid changes in trends. Therefore, the purpose of this thesis is to understand fast fashion consumers’ attitude towards, and the importance of, companies working with CSR. By conducting a questionnaire on Cubus’ customers in Uppsala, information has been gained in order to investigate this phenomenon. The results show that the majority of the respondents have a positive attitude towards CSR, but were not a deciding factor when shopping at Cubus. From this study, we can draw the conclusions that even though the majority of the respondents had a positive attitude towards CSR, other factors were of greater importance. This validates the phenomenon about fast fashion customers’ demand for a low price and fast changing trends.
United We Stand: The Impact of Buying Groups on Retailer Productivity

In diverse industries, from grocery retailing to health care, retailers join buying groups to achieve better terms with suppliers. The authors track the buying group membership of Europe's largest grocery retailers over a 15-year period and evaluate why some buying groups are better than others in increasing retailer performance and why different members belonging to the same group do not always benefit equally from their membership. They find that, on average, buying groups indeed generate scale advantages for their members: group scale increases group members' productivity and sales and decreases their cost of goods sold. Still, bigger is not always better. Retailers benefit less from buying group scale when the group is more heterogeneous in terms of member size and when it extends its scope across too many markets. Moreover, the smaller a member is within the group and the more it overlaps with fellow members, the less it benefits.
Statistical Machine Translation of Croatian Weather Forecasts : How Much Data Do We Need ? measures

This research is the first step towards developing a system for translating Croatian weather forecasts into multiple languages. This step deals with the Croatian-English language pair. The parallel corpus consists of a one-year sample of the weather forecasts for the Adriatic, consisting of 7,893 sentence pairs. Evaluation is performed by the automatic evaluation measures BLUE, NIST and METEOR, as well as by manually evaluating a sample of 200 translations. We have shown that with a small-sized training set and the state-of-the art Moses system, decoding can be done with 96% accuracy concerning adequacy and fluency. Additional improvement is expected by increasing the training set size. Finally, the correlation of the recorded evaluation measures is explored.
Geust Editorial: Media processing: a new design target

Harvard University igital information processing used to involve only numbers and text. Graphical user interfaces ( G U k with pull-down menus. icons. and windows-extended this to 1x0-dimensional graphics. Now we are seeing a transition to media-rich digital information This includes iinages, video, audio. 2D and 313 graphics, animation. text. and nunihers-collectively called multimedia information. Media processing-a shorter term for digital niultimedia inforination processing-is the decoding, encoding. interpretation, enhancement. and rendering of digital multiinedia information Multiniedia information has existed for a long time. but in the past it in\. olved analog processing. When we digitally represent images, I;ideo, audio, graphics. and animation, we reduce thein to binaiy bits. which can be processed by digital processors. Real-time digital \,ideo and audio. however, place certain minimum performance constraints on information de\-ices and coniputers For example. displaying MPEG-1 standard compressed \,ideo requires a device to decode and I-ender 30 video frames per second, each frame comprising on the order of lo i pixels. The processing complexity is on the order of lo3 operations per pixel per second, requiring on the order of 10’ MOPS (million operations per sec-
Proof engineering challenges for large-scale verification

In this extended abstract I summarise challenges for proof engineering that we encountered in the formal verification of the seL4 microkernel [7], and its subsequent proofs of integrity [12], non-interference [10], and binary correctness [11]. I focus on problems where there is scope for automation using AI and machine-learning techniques. For more background on the seL4 verification, and an analysis of the effort spent on it, see previous work [6]. The seL4 kernel is a 3rd generation microkernel in the L4 family [9]. Such kernels provide basic operating system (OS) mechanisms such as virtual memory, synchronous and asynchronous messages, interrupt handling, and in the case of seL4, capability-based access control. The idea is that, using these mechanisms, one can isolate software components in time and space from each other, enabling separate compositional verification of trusted components as well as proof that no such correctness is required of untrusted components, because the kernel and its policy configuration already sufficiently constrain their behaviour [2]. The verification of seL4 was not a large project by industrial software development standards, but it was sizeable for an academic formal verification project. The functional correctness proof of seL4 took roughly 12 person years, the overall initial project, including tool building, libraries, and research in scalable proof techniques, usable semantics of the C programming language, etc. took about 25 person years; for a more precise analysis see [6]. This effort later paid off in the proof of high-level security properties: they were much easier to show, because they could now be established on an abstract specification instead of directly on the code. Integrity cost less than 8 person months, non-interference less than 21 person months, and updates to the kernel to add a separation scheduler cost another 21 person months, including updates to all existing proofs. Automatic binary verification for functional correctness then extended these properties down to the low-level semantics of ARMv6 machine instructions. The largest of these proofs, the initial functional correctness verification produced about 200,000 lines of Isabelle/HOL proof scripts [7] with a team of on average 12 people over 4 years (about 7 full-time equivalent). During the subsequent proofs, the seL4 kernel evolved. While there were no C-level defects to fix in the verified code base, changes included performance improvements, API simplifications, additional features, and occasional fixes to parts of the non-verified code base of seL4, such as the initialisation and assembly
Do managers and experts agree? A comparison of alternative sources of trade facilitation data

This paper constructs country-level aggregates of trade facilitation measures from firm-level responses in the Enterprise Surveys and compares them with the Doing Business indicators, the Logistics Performance Index and the Enabling Trade Index. Correlations between the data sources are low even for very specific and similar questions. We also use the Enterprise Surveys to distinguish between within-country inter-firm variation and between-country variation, finding that the latter accounts for only a quarter of the total. For the purposes of identifying where reform is needed and estimating the relationship between trade facilitation and exports, these findings raise the issue of which form of variation is more informative and which data source is more reliable.
Downlink Transmission Optimization Framework

This paper presents an optimization framework for downlink transmission parameters of mobile cellular systems. A typical network optimization approach is to divide the network into disjoint clusters of base-stations (BS). Optimization is then performed within each cluster for important parameters such as transmit power, precoder, etc. This approach is widely adopted in academic research and industrial standard bodies, e.g. 3GPP LTE-Advanced. While reducing the optimization complexity, this strategy suffers from a performance limit due to interference from the nodes outside cluster. We thus propose a framework to overcome this limit by allowing clusters to exchange their parameters and optimization information via low-rate and non-zero delay backhauls. System-level simulations for LTE downlink transmit power optimization show that the proposed optimization model, while having the low-complexity of cluster-based approach, could nearly achieve the performance of network-wise optimization. Therefore, this model is particularly suitable for optimization of 4G and beyond-4G cellular networks.
Experience with value-for-money urban public transport system enhancements

This report reviews research literature and published evidence regarding the value for money of urban public transport enhancements. The improvements most likely to be of value are peak period fare increases (which increase revenue but cause a decline in patronage), bus priority measures, rationalising peak network and service design (reducing vehicle and crew requirements) and bus route (and network) simplification. Several improvement measures are thought to be lon the edger of profitability including bus route and network restructuring (where the focus is on reducing costs and refocusing resources on more patronage and revenue effective routes and services), new buses, personal safety and security measures (low-cost measures), real-time passenger information measures and branding, promotion and signage measures. New services including new routes, extended service hours and spatial coverage plus increased frequency are considered to be higher cost items with medium impacts. Increased frequency and reduced fares are identified as measures with medium-to-high patronage and revenue impacts but with high costs. Hence these are likely to be high net cost items requiring subsidy. Understanding customer needs in each market is important to target improvements and maximise value to existing and potential customers.
DFA minimization in map-reduce

We describe Map-Reduce implementations of two of the most prominent DFA minimization methods, namely Moore's and Hopcroft's algorithms. Our analysis shows that the one based on Hopcroft's algorithm is more efficient, both in terms of running time and communication cost. This is validated by our extensive experiments on various types of DFA's, with up to 217 states. It also turns out that both algorithms are sensitive to skewed input, the Hopcroft's algorithm being intrinsically so.