Miracle-dz/UniFAR-FTUs huggingface dataset:
The Relationship of Corporate Social Responsibility (CSR) Disclosure and Earnings Management: Evidence from Indonesia

The relationship between corporate social responsibility (CSR) and earnings management is still a debate. Several previous studies showed that CSR is a determinant of earnings management. Meanwhile, others revealed the reverse. Therefore, this study aims to investigate the effect of CSR disclosure on earnings management and the effect of earnings management on CSR disclosure. This study was conducted with mining companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research data was analyzed using multiple linear regression analysis. The data is obtained from financial statements, annual reports, and sustainability reports. The results reveal that there is a positive relationship between CSR disclosure and earnings management. This study also shows that the relationship model of CSR disclosure and earnings management is recursive. This finding implies that CSR disclosure is a tool used by management to cover up unethical actions from stakeholders. These results verify the agency theory and opportunist hypothesis regarding the relationship between CSR and earnings management. The novelty of this study lies in highlighting the recursive model of the relationship between CSR and earnings management.
REAL EARNING MANAGEMENT IN ANALYSIS OF THE INFLUENCE OF FINANCIAL STABILITY, FINANCIAL TARGET AND LEVERAGE IN MANUFACTURING COMPANIES LISTED BY INDONESIA STOCK EXCHANGE Indarti

This study aimed to analyze the detection of financial statements by using leverage, Financial Stability, and Financial Targets, on Real Earnings Management. Empirical Study on Manufacturing Company listed on the Indonesia Stock Exchange for the reporting year 2012 to 2014. Given the important role that the report finance, then only the quality of financial statements and is free from material misstatement whether intentional (fraud) or unintentional (error) which can be trusted as a source of information for decision making. For that as a long term objective is that each company can detect early financial reports by internal control section or part of its internal audit to avoid the possibility of fraud Financial Statements. The sample in this study were selected based on purposive sampling method with 20 manufacturing companies who listed on the Indonesia Stock Exchange for the reporting year 2012 to 2014. The analytical method used is multiple regression analysis using SPSS version 24. The results of this study showed that simultaneous leverage, financial stability pressure, and financial targets significantly affect the financial statements fraud by proxy real earnings management. And for partial, financial stability and financial targets significant effect on the real earning mangement.
Isolation and Characterization of Microbial Strains from Textile Industry Effluents of Bhilwara, India: Analysis with Bioremediation

Waste water discharged from textile and dye industry causes serious environmental hazards. Many physical and chemical methods have been used to treat the waste water but unfortunately because of the high operating costs suitable alternative will be required. Therefore, present study deal with use of biological organism with potential bioremediation, which lead to the production of cost effective and nontoxic methods. In that view, present study was conducted on effluent discharge collected from textile industries of Bhilwara, Rajasthan-India. Our objective to examine potential biological strains isolated from untreated effluents discharged from textile industries in Banas river, Bhilwara Rajasthan. India. Based on the results obtained from morphological, biochemical and molecular datasets present investigation identified potential bacterial strains belonging to species Bacillus cereus, Exiguobacterium sp and Acinetobacter sp. All selected bacterial isolates showed decolourization of the dye effluent. Thus, present study reveals that textile effluents consisting of potential bacteria that utilize the dyes as the source of energy and exhibit the property of treating of industrial effluents.
ERASMUS UNIVERSITY ROTTERDAM Erasmus School of Economics Master Thesis International Economics Exchange Rates and Economic Performance in the Euro Area: A Disparity Between Core and Periphery Name Student: KLAJA, Michel ID number: 451354 Supervisor: MARKIEWICZ, Agnieszka Second assessor: xxx

This thesis examines the effect of CEO duality (CEO which also holds the role as Chairman of the Board) on corporate long-termism. Using the final sample of 2,798 company-years observations made by U.S. companies during 2010 – 2019 period, I document that in general, CEO duality does create impact on corporate long-termism. Specifically, it negatively affects the research and development intensity, and conversely, it positively affects the level of capital expenditure. Two moderating effects included here are the proportion of independent directors and industry competitiveness measured by Herfindahl-Hirschman Index. The independent directors turn out to significantly weaken the association between CEO duality and research and development intensity, meanwhile for industry competitiveness, the higher the competition companies are into, they spend more on the capital expenditure and less on the research and development.
The preposition under and its noun collocates in the under-NOUN pattern: A quantitative corpus-based investigation

This paper adopts a usage-based perspective on grammatical structure (Goldberg 2006, 2013) and the attraction-reliance measure (Schmidt 2000; Schmid & Küchenhoff 2013) to gauge the reciprocal interaction between a noun and the preposition under in the under-NOUN pattern: in other words, to determine strongly attracted nouns of this preposition. On the basis of the data extracted from the academic part of the Corpus of Contemporary American English (COCA), this paper seeks to show that there are nouns that are more strongly attracted to the preposition under than others and that the co-occurrences of particular nouns with this preposition are more significant than others. In addition, the results of the analysis seem to suggest that the mutual associations between particular nouns and this preposition depend upon different senses of under and are therefore motivated by conceptual metaphors, metonymies, and/or image schemas.
Long-Term Relationships in the US Truckload Freight Industry

This paper provides evidence on relational contracting in the US truckload freight industry. In this setting, shippers and carriers engage in repeated interactions under contracts that fix prices but leave scope for inefficient opportunism. We describe empirically the strategies of shippers and the responses of carriers. We show that shippers use the threat of relationship termination to deter carriers from short-term opportunism. Carriers respond to the resultant dynamic incentives, behaving more cooperatively when their potential future rents are higher. While shippers and carriers often interact on multiple lanes, we show that separate relational contracts appear to govern transactions on each lane. JEL Classification: L14, D86, D22, L92. The importance and ubiquity of informal interfirm relationships is widely recognized. As the economics, management, and sociology literatures have documented, where contracts do not exist or are incomplete, interfirm relationships are governed by nebulous notions of goodwill, trust, and reciprocity.1 A wide range of theoretical work has elucidated various reasons why such informal arrangements might exist, what form they might take, and how they might be sustained.2 A budding empirical literature studies these relationships. This paper contributes to that empirical literature by ∗Harris: Department of Economics, Massachusetts Institute of Technology, 50 Memorial Dr, Bldg E52, Cambridge, MA 02142, USA (email: asharris@mit.edu). Nguyen: Department of Economics, Massachusetts Institute of Technology, 50 Memorial Dr, Bldg E52, Cambridge, MA 02142, USA (email: anhng@mit.edu). This research was made possible by the many people in the truckload freight industry who generously shared their time, insights, and data with us. We are very grateful to Angi Acocella, Chris Caplice, Glenn Ellison, Bob Gibbons, Tom Hubbard, Stephen Morris, Nancy Rose, Tobias Salz, and Mike Whinston for their advice and comments. We also thank all participants in the MIT Industrial Organization Lunch, the MIT Organizational Economics Lunch, the MIT Freight Lab, and the IIOC Rising Stars session for their comments and feedback. We acknowledge the support of the George and Obie Shultz Fund. This material is also based upon work supported by the National Science Foundation Graduate Research Fellowship under Grant No. 1745302. Any opinions, findings, and conclusions or recommendations expressed in this material are those of the authors and do not necessarily reflect the views of the National Science Foundation. 1Early examples include Macaulay (1963). 2For an overview, see Malcomson (2010).
Induction of CYP3A in double humanized mice of PXR and CYP3A Corresponding author

Affiliations of authors Laboratory of DDS Design and Drug Disposition, Graduate School of Pharmaceutical Sciences, Chiba University, Chiba, Japan (K.K., G.M.); Discovery Drug Metabolism & Pharmacokinetics, Tsukuba Research Center, Taiho Pharmaceutical Co., Ltd., Ibaraki, Japan (J.K.); Chromosome Engineering Research Center (CERC), Tottori University, Tottori, Japan (S.A., S.T., M.O., Y.K.); Laboratory of Biofunctional Science, Hoshi University, School of This article has not been copyedited and formatted. The final version may differ from this version. Molecular Pharmacology Fast Forward. Published on August 27, 2019 as DOI: 10.1124/mol.119. 117333
Understanding and Predicting Web Browsing Behavior

Clickstream applications appeared at the end of last century and have proliferated the heart of our Internet world. Trades, public opinions, and almost every web requests are precisely recorded on server-side log files. The fundamental interaction between a web service client and server stands immutably, even though mobile devices have governed our daily life. This thesis proposes a machine learning model that characterizes user browsing behavior while including multi-tab branching and backtrack actions in a browser instead of web request-based clickstreams. The model is named the Action Path model (APM). To justify the APM, a lab study is established and individuals’ clickstream data is collected, which consisted of chronologic URLs and corresponding stay durations for each URL. The thesis designed nine different contexts given web browsing tasks for three mainstream websites based on the theory of information behavior. Each website has three types of tasks: a goal-oriented task, fuzzy task and exploring browsing task. They characterize the corresponding three browsing behaviors. The thesis seeks to achieve the following goals by analyzing the subject’s trace from a lab study: 1) Understanding: identify if browsing behaviors are distinguishable and find common patterns that appear in an action path. 2) Classification: separate and report browsing behaviors on the web, which will help users to better understand their status. 3) Prediction: present the future click path in more than one step with the given context of the browsing history in a session. The quantitative analysis in this thesis indicates that goal-oriented, fuzzy, and exploring browsing behaviors are classifiable with 100% accuracy based on the combination of chronologic URLs and stay duration. The prediction performance of APM indicates higher than 60% accuracy for three to five steps of future clickstream prediction. The qualitative analysis of the APM indicates five observed patterns, including “ring”,“star”, “overlap”, “hesitation” and “cluster” patterns, which represent the patterns of an action path. To illustrate the application, a browser plugin is developed that proactively serves users, and suggests predictions for the possible future user clicks. Furthermore, the thesis discusses a generalized design of APM and plugin communication protocol. This discussion explores the possibility of formalizing the model and protocol as standard Web APIs to help designers and developers to improve and monitor the user experience of their products. To the best knowledge of the author of the thesis, the proposed APM is the first model with a detailed study regarding web browsing behavior modeling based on clickstreams collected from the client side.
A Performance Study of ML Models and Neural Networks for Detection of Parkinson Disease using Dysarthria Symptoms

- Parkinson Disease (PD) is brain disorder that affects the central nervous system that results in damage of nerve cells causing dopamine to drop. PD has a severe effect on vocal features termed as Dysarthria symptoms including varied pitch, extended pauses, monotonous and speaking slowly or with a slur. In this paper, a dataset containing various vocal features are taken as input to analyze the performance of various Machine Learning algorithms including Naive Bayes, Random Forest Classifier, Support Vector Machines (SVM), Linear Regression, K Nearest Neighbor (KNN) and Neural Networks such as ANN and LSTM. The best classification accuracy was obtained by ANN around 90.00%.
Exploring the relation between dental caries and body mass index among primary dentition, mixed dentition and permanent dentition children - A systematic review

The research on the association of the Body mass index and Dental caries has indicated inconsistent results in the previous studies. Therefore, the present review intended to re analyse the relationship between Body mass index and Dental caries. The databases used to search were Pubmed, Embase, Journal of the web using the following mesh terms, Body mass index, overweight, underweight, Obesity, DMFT, Tooth decay, child. The other methods were the manual searches of the reference lists of all selected studies, reviews, conference proceedings with complete information. The results were evaluated based on the 3 groups as an association of Dental caries and BMI for Primary teeth, mixed dentition and permanent teeth. The studies should consider the review based on the individual country specific BMI-for-age centiles to reduce the heterogeneities in the results as it causes inconclusive results.
Habitat use and selection patterns inform habitat conservation priorities of an endangered large carnivore in southern Europe

Understanding the habitat use and selection patterns of endangered species is essential in developing management measures that will protect critical habitat and mitigate human−wildlife conflicts. This understanding is particularly important in areas with high anthropogenic pressures. To understand the ecological role of various habitat types in the conservation of an endangered large carnivore in southern Europe, with its distinct environmental conditions and predominantly anthropogenic landscapes, we studied 18 GPS-collared brown bears Ursus arctos in Greece. We examined the use and selection of habitats according to age and sex categories and behavioral status during 5 ecologically defined seasons. Areas with rough terrain were identified as important refuge areas and were used by all bears in late hyperphagia and emergence. All bears used areas closer to human-related habitat features during the night. Habitat selection was positive for areas with rough terrain and naturalized (i.e. abandoned or not intensive) crops and areas close to water courses, while high-altitude areas and roads were avoided. The selection or avoidance of other habitats varied across bear categories and between stationary and moving behavior. We recommend that the results of the study be used to develop guidelines for species conservation and allow for prioritizing management actions that will promote the conservation of bears in Greece. In particular, the habitat use patterns provide information on how to limit interactions between humans and bears in space and/or time, while the habitat selection patterns indicate suitable habitats that should be protected/improved based on their importance and ecological role for the species.
Tropical Viticulture Diagnosis in the North and Northwest Fluminense

Viticulture has proved to be an alternative for farmers in the northen and northwestern Rio de Janeiro State; however, the activity is still very recent and requires the development of agronomic and managerial techniques. Therefore, the objective of this work was to diagnose the production areas and the characteristics inherent to the inner and outer environment of this farming enterprise. It was observed that the grape-growing farms predominate in an average area of 1 hectare, with productivity between 20 and 25 t/ha, with offer in the harvest and in the off-season. The inner points are stronger than the weak ones, and can be adjusted with the joint execution of the viticulturists allied to the opportunities, such as agrotourism and the diversification of available cultivars that allow a greater offer of the product and minimize the inherent threats observed, such as climatic variations and the shortage of skilled labor. These identified points may indicate competitiveness strategies for the wine market in the studied regions.
Experimental Study on the Performance of Small Solar Updraft Tower in the Climate Region

Solar updraft tower (SUT) power plant is a unique system using solar energy, which consists of three main parts: the chimney, turbine, and collector. In tropical climate conditions, especially in Malaysia, the application of solar chimney can be deemed more competitive compared to other renewable energy systems. In this study, one prototype with a dimension of 3.5 m in diameter for the collector and 5 m height for the chimney, was built in Melaka, Malaysia. Vital parameters such as temperature field, pressure, humidity, and air movement were measured using data logger and stored using non-volatile memory. The most exciting finding was that the temperature and pressure difference was significantly seen during the experiment along the day. There was a significant surge for the humidity in the morning with an average of above 95% and the ambient temperature was approximately 35 °C due to low solar radiation. The humidity kept decreasing after sunrise due to the greenhouse effect produced in the solar collector. With the collection of these critical parameters, a solar chimney power plant was adequate to function and generate power from solar radiation in a country such as Malaysia, which is based in the equatorial region. These studies are limited as the analysis focused mainly for high radiation and did not investigate efficiency during low solar radiation. The addition of heat storage underneath the collector with current techniques is another direction of research for continuous system operation, particularly during low solar radiation. It is proposed that the synthesis of these factors should be extensively explored in future studies coupled with the application of heat storage.
Building a Low-Carbon Emission Concept for Tourism Industry Resort

Energy crisis and increased of energy consumption initiates depletion of natural resources and environmental degradation and that will leads to global warming and climate change. Nowadays, tourism considered being one of the important industries in the world. It also acknowledged as significant largest consumers of energy through many sectors, included supporting facilities for tourist that were focus of this paper. Bali most important tourist destination and become proponent of economic has many resort that surrounded by business trade support. Increasing of electricity demand become present issues. This paper proposes a method to build community base initiatives to reducing carbon emissions and saving energy. The method consists of procedural to build light threshold regulation that will offer a sustainable solution for Bali’s tourism industry to maintain electricity demand. The procedural uses radiance of nighttime satellite data i.e. DMSP-OLS and NPP VIIRS as main dataset. This method provides the most effective on procedural to assessing the excessive lighting by applying the satellite remote sensing technology. Keyword: Emission; Energy; Radiance;
Yield performance of several peanut cultivars grown in dryland with semi-arid climate in Sumba Timur, Indonesia

Abstract. Rahmianna A, Wijanarko A, Purnomo J, Baliadi Y. 2020. Yield performance of several peanut cultivars grown in dryland with semi-arid climate in Sumba Timur, Indonesia. Biodiversitas 21: 5747-5757. Peanut (Arachis hypogaea L.) is the fourth major food crops in Indonesia after rice, maize, and soybean. The seeds contain oil, protein, and carbohydrate which are beneficial to human health. Despite its health benefit, farmers sell all pods for cash. The dryland areas with semi-arid climates, where there is only one growing season, are the potential areas for peanut cultivation. The experiment was conducted to assess the performance of improved cultivars grown in dryland with low rainfall at Sumba Timur District of East Nusa Tenggara Province, Indonesia during February-May 2017. Ten improved peanut cultivars and one local cultivar were grown in two sites: Laipori and Palakahembi Villages. A randomized block design with three replicates was applied in each site. The treatment was peanut cultivar, i.e., Local Sandel, Bison, Gajah, Hypoma 1, Hypoma 2, Kancil, Kelinci, Takar 1, Talam 1, Talam 2, and Tuban that belonged to Spanish type except Kelinci that was a Valencia type. A 100 kg ha-1 of composite NPK fertilizer was applied at sowing time, and the water source was merely from rainfall. Captan fungicide was applied as seed treatment, and Deltamethrin insecticide were applied two times during the growing period. The results indicated that the improved cultivars performed better than the local cultivar, i.e., their pod yields were 1.75-2.57 times higher than that of Local Sandel. Hypoma 1 cultivar gave the highest yield with 2.313 t ha-1 of dry pod yields or 257% higher than that of Local Sandel. In addition to high pod yield production, Hypoma 1 also produced 6.1 t ha-1 fresh haulms, and those of improved cultivars were 5.3-7.2 t ha-1. In summary, the improved cultivars, especially Hypoma 1 is highly recommended for cultivation by the farmers in Sumba Timur because of their high pod yields and organic matter content in soils after the plants harvested.