Miracle-dz/UniFAR-FTUs huggingface dataset:
PENGARUH KOMISARIS INDEPENDEN, INDEENDENSI KOMITE AUDIT, UKURAN DAN JUMLAH PERTEMUAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010 – 2012)

Manajemen laba adalah suatu tindakan campur tangan yang dilakukan oleh manajemen dengan cara mempengaruhi angka laba perusahaan yang bertujuan untuk menguntungkan diri sendiri. Tujuan dari penelitian ini adalah menguji pengaruh komisaris independen, independensi komite audit, ukuran dan jumlah pertemuan komite audit terhadap manajemen laba yang diukur menggunakan discretionary accruals . Populasi dari penelitian ini adalah perusahaan yang terdaftar di BEI tahun 2010-2012. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan uji F, uji t dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara simultan variabel komisaris independen, independensi komite audit, ukuran, dan jumlah pertemuan komite audit berpengaruh signifikan terhadap manajemen laba. Secara parsial ukuran, dan jumlah pertemuan komite audit tidak berpengaruh terhadap manajemen laba pada perusahaan manufaktur di BEI. Sedangkan komisaris independen dan independensi komite audit berpengaruh terhadap manajemen laba pada perusahaan manufaktur di BEI. Earnings management is an act intervention committed by the management by influencing earnings numbers of corporate, that aims to benefit themselves. The purpose of this paper is to examine independent commissioner, audit committee independence, size and audit committee meetings to earning management as measured by the level of discretionary accruals. The population in this research is a manufacturing company registered in BEI 2010-2012. Sampling technique in this research is using purposive sampling method. The hypothesis was tested by using multiple linear regression F test, t test and coefficient of determination. The result shows that independent commissioner, audit committee independence, size, and audit committe meetings simultaneously influencing earning management. Firm size, and audit committe meetings does not affect on earning management of manufacturing company in BEI, while independent commissione and audit committee independence affect significantly on on earning management of manufacturing company in BEI.
Potential Economic Benefits from Adoption of Improved Drought-tolerant Groundnut in India

The paper has examined the potential economic benefits from adoption of an improved drought-tolerant variety, viz. ICGV 91114 of groundnut in one of the most drought-prone districts in the semi-arid tropics of India. At farm-level, the variety had 23 per cent yield advantage, required 17 per cent less of variable cost and had 30 per cent less variability in its yield as compared to the ruling variety in the district. At the aggregate level, potential benefits from the adoption of this high-yielding, drought-tolerant variety are substantial. The benefits from the reduced yield variance comprise one-third of the total benefits. At a lower yield advantage and yield variance reduction, the share of risk benefits in the total benefits increase was estimated 46 per cent. Small farmers are more risk-averse; hence they would benefit more from the adoption of improved drought-tolerant varieties. These results are compelling and speak of the need for reorientation of the agricultural research agenda taking into consideration the existing and emerging abiotic stresses, and the development and dissemination of improved drought-tolerant technologies, crops and their varieties so as to enhance resilience of agriculture and adaptive capacity of farmers to cope with the risks of extreme climatic events ex-ante.
A Note on the Measurement of Equity Duration and Convexity

The appropriate measure of equity duration (and, by extension, convexity) is a controversial matter. In 1986, Leibowitz presented empirical duration measures that are considerably shorter than those derived from a traditional dividend discount model. A class of dividend discount models developed by Hurley and Johnson is used to try to reconcile the difference. The values derived for equity duration are intermediate between the Leibowitz and traditional measures. These models overcome the standard criticism of dividend discount models by allowing for realistic patterns of future dividend growth. Corresponding models of equity convexity developed by Johnson are used to derive equity convexity.
Intake of High-Intensity Sweeteners Alters the Ability of Sweet Taste to Signal Caloric Consequences: Implications for the Learned Control of Energy and Body Weight Regulation

Recent results from both human epidemiological and experimental studies with animals suggest that intake of noncaloric sweeteners may promote, rather than protect against, weight gain and other disturbances of energy regulation. However, without a viable mechanism to explain how consumption of noncaloric sweeteners can increase energy intake and body weight, the persuasiveness of such results has been limited. Using a rat model, the present research showed that intake of noncaloric sweeteners reduces the effectiveness of learned associations between sweet tastes and postingestive caloric outcomes (Experiment 1) and that interfering with this association may impair the ability of rats to regulate their intake of sweet, but not nonsweet, high-fat and high-calorie food (Experiment 2). The results support the hypothesis that consuming noncaloric sweeteners may promote excessive intake and body weight gain by weakening a predictive relationship between sweet taste and the caloric consequences of eating.
The UN fish stocks agreement—a new era for international cooperation to conserve tuna in the central western pacific

The new UN Fish Stocks Agreement has profound implications for the management of tuna resources in the central western Pacific. The agreement mandates cooperation between distant water fishing nations (DWFNs) and coastal states and requires the development of a conservation regime for the tuna resources. The article argues that the island countries will be required to improve management and conservation of tuna within their exclusive economic zones (EEZs) and to determine an appropriate framework for cooperation between themselves and DWFNs. The outcome of this process will depend on the level of trust between all sides engendered through the negotiation process.
Causes of Roll-Call Votes Supply: Evidence from the German Länder

Roll-call votes are important tools for legislative studies. They serve as an empirical foundation for many insights about the causes of party unity and the dominant lines of political conflict. In light of their importance surprisingly little is known about the causes behind the varying frequency of recorded votes across parliaments. This article presents a comprehensive model explaining the different supply of recorded votes as a function of their saliency in the political competition between goal-seeking party groups. Drawing on an original dataset covering 109 electoral terms of all 16 sub-national parliaments in Germany (Landtage) the influence of different variables on the frequency of recorded votes is tested. The results show a significant impact of the electoral system, political polarisation, the presence of ‘outsider’ parties in the legislature, the margin of the government's majority and voting technology.
Skills Shortages in South Africa: A Literature Review

This paper conducts a review of the literature on skills shortages in South Africa. It is demonstrated that different Government departments have different views concerning the definition of skills shortages. This is largely due to the omission in any official government literature of tying the concept of “skills shortages” to productivity. There is also a complex and frequently overlapping institutional architecture that undermines the effective administration of skills development. An important example of this is that the link between providing skills training and accrediting individuals with a qualification that acknowledges this training is very poorly administered, highlighting poor coordination between the Department of Labour and Department of Education. Among Sectoral Education and Training Authorities (SETAs), there is also under-performance on their mandate to provide skills training for the unemployed – an activity that is flagged in this review simply because of the strong public good nature to this activity and the fact that only SETAs are institutionally empowered to effect this change. A variety of policy recommendations are made with respect to both closed- and open-economy solutions to skills shortages. A key point is that immigration legislation must be relaxed in order to help solve the pervasive skills constraints in South Africa.
Development of the Permanent Mandibular Cheek Teeth in Fallow Deer (Dama dama)

The study describes crown and root formation of the permanent mandibular cheek teeth of fallow deer from a gestational age of 22–23 weeks up to a post‐natal age of 33 months. Tooth development was recorded using a scoring scheme based on morphological criteria ranging from crypt formation to completion of root growth. The morphological appearance of the enamel surface during three different stages (secretory‐stage enamel, maturation‐stage enamel and mature enamel) was described, and the approximate age at termination of the secretory stage of amelogenesis in the deciduous and permanent mandibular cheek teeth was determined. The data enable an age estimation of fallow deer up to 3 years of age and provide a basis for assessing the timing of stress episodes that affect tooth crown formation. This information is useful for the management of the species as well as in bioarchaeological and bioindication studies.
Innovating business models and attracting different intellectual capabilities

Purpose – When practicing innovation, attracting different intellectual capabilities (ICAs) is extremely important. The reasoning is that innovation necessitates different ICA that can think differently together. Continuous pressure on finding, attracting and applying “the right intellectual capability” related to the task is interesting. This article aims to examine how to attract and apply ICA to innovate network‐level business models in three case studies.Design/methodology/approach – The approach is action based qualitative research where three cases construct the empirical background of a cross‐disciplinary approach.Findings – In order to attract different ICA the innovation leader needs to have an “outside in” approach as opposed to an “inside out”. The findings show that there is a potential to develop a unique intellectual capital – difficult to copy and compete – when companies understand the innovation projects value proposition, and align it to the value proposition of the ICA needed in each sp.
Organs-on-Chips: How Microsystems Technology Can Transform the Drug Development Process

The drug development pipeline, once one of the most successful and lucrative commercial sectors in the United States, is now strained by a combination of factors: increased development costs, lengthy time lines, and the poor predictive power of preclinical studies, among others. These factors, in combination with the need to respond to newly evolving demands? including the trend toward personalized or precision medicine, rising rates for many chronic diseases, and continued threats from emerging infectious diseases? are placing extraordinary pressure on an already strained development process.
Role of matrix metalloproteinases in epithelial migration

In response to injury, epithelial cells migrate across the denuded tissue to rapidly close the wound and restore barrier, thereby preventing the entry of pathogens and leakage of fluids. Efficient, proper migration requires a range of processes, acting both inside and out of the cell. Among the extracellular responses is the expression of various matrix metalloproteinases (MMPs). Though long thought to ease cell migration simply by breaking down matrix barriers, findings from various models demonstrate that MMPs facilitate (and sometimes repress) cell movement by other means, such as affecting the state of cell–matrix interactions or proliferation. In this Prospect, we review some key data indicting how specific MMPs function via their activity as proteinases to control closure of epithelial wounds. J. Cell. Biochem. 108: 1233–1243, 2009. © 2009 Wiley‐Liss, Inc.
In vitro antifungal drug susceptibilities of dermatophytes microconidia and arthroconidia.

OBJECTIVES Arthroconidia have been considered as the primary cause of infection by dermatophytes. However, the in vitro antifungal testing evaluates the responses mainly of microconidia or hyphae, and dermatophytes in vivo often produce arthroconidia, a cellular structure presumably more resistant to antifungals. The aim of this study was to compare the in vitro susceptibility of microconidia and arthroconidia of Trichophyton rubrum, Trichophyton tonsurans and Trichophyton equinum to griseofulvin, itraconazole, terbinafine, fluconazole, amphotericin B and hygromycin B. METHODS Microconidia and arthroconidia were produced in vitro, and their susceptibility to each drug was evaluated by assessing the CLSI M38-A broth microdilution method. RESULTS Arthroconidia of all strains analysed appeared to be more resistant to fluconazole, griseofulvin and itraconazole than microconidia. The MIC of terbinafine was the same for microconidia and arthroconidia for all strains, and the MIC of amphotericin B for microconidia and arthroconidia was the same for isolates of T. equinum and T. tonsurans, but differed for T. rubrum. Finally, the level of resistance of microconidia for all strains towards the antibiotic hygromycin B was from 25 to 400 mg/L. CONCLUSIONS The difference in the susceptibility between microconidia and arthroconidia depends on the drug and on the strain, and may be one of the causes of therapeutic failure. Also, the level of resistance to the antibiotic hygromycin B presented by microconidia of these isolates will allow the use of hygromycin resistance as a dominant marker in fungal transformation procedures in future studies of gene function.
An Economic Theory of Deviance

We develop a model of deviance by incorporating the labeling effect into rational choice theory. In our model, we provide an explanation of the process through which a deviant is stigmatized and explore theoretically the relationship between the experience of having deviated and the incentive for deviation. Surprisingly, our study finds that an ex-deviant is not necessarily more likely to deviate, contrary to widely held belief. This is because the ex-deviant may hesitate to violate the norm one more time for fear of being labeled as a pathological deviant.
Extended‐range ensemble forecasting of tropical cyclogenesis in the northern Indian Ocean: Modulation of Madden‐Julian Oscillation

A conventional atmosphere‐ocean coupled system initialized with NCEP FNL analysis has successfully predicted a tropical cyclogenesis event in the northern Indian Ocean with a lead time of two weeks. The coupled forecasting system reproduces the westerly wind bursts in the equatorial Indian Ocean associated with an eastward‐propagating Madden‐Julian Oscillation (MJO) event as well as the accompanying northward‐propagating westerly and convective disturbances. After reaching the Bay of Bengal, this northward‐propagating Intra‐Seasonal Variability (ISV) fosters the tropical cyclogenesis. The present finding demonstrates that a realistic MJO/ISV prediction will make the extended‐range forecasting of tropical cyclogenesis possible and also calls for improved representation of the MJO/ISV in contemporary weather and climate forecast models.
Efficient Waste? Why Farmers Over-Apply Nutrients and the Implications for Policy Design

Understanding why farmers over-apply fertilizer is essential to designing effective agro-environmental policy. If farmers are simply inefficient, possibilities exist for simultaneously improving farm profits and the environment. If not, costly trade-offs are necessary. This article examines why farmer perceptions of agronomic advice, input substitutability, hidden opportunity costs, uncertainty, and risk aversion can make it economically rational to "waste" fertilizer by applying it above agronomically recommended rates. I use this information to evaluate the relative merits of policy responses such as insurance, education, cost-shares, regulation, taxes, and land retirement.
Molecular diagnosis and characterization of Cryptosporidium spp. in turkeys and chickens in Germany reveals evidence for previously undetected parasite species

A total of 256 fecal specimens were randomly collected from farmed poultry in Germany and screened for the presence of Cryptosporidium spp. by PCR and further characterized by direct automated DNA sequencing. Using a nested PCR amplifying approximately 830 bp 18S rDNA fragment, 7.03% (n = 18) of the samples were Cryptosporidium-positive. In detail, Cryptosporidium was detected in 9.3% (8/86) of turkeys, 5.7% (9/158) of broilers and 8.3% (1/12) of layers. After DNA sequencing, Cryptosporidium parvum the most frequently observed species was identified in 5.1% (13/256) of all poultry species, including 8.1% (7/86) of turkeys, 3.2% (5/158) of broilers and 8.3% (1/12) of layers. Cryptosporidium baileyi was detected in 1.3% (2/256) of the broilers only. Three novel unclassified Cryptosporidium spp. were detected in 1.2% (1/86) of turkeys and 1.3% (2/158) of broilers. The infection rate was high in 13–20 week old turkeys, 1–6 weeks old broilers and >20 weeks old layers but differences between age groups were not significant. This is the first study in Germany uses molecular methods for the detection of Cryptosporidium in poultry. The results indicate that Cryptosporidium parasites are common among broilers and turkeys in Germany. Considering the large size of the poultry industry, the large amount of poultry meat that is consumed and the fact that C. parvum is also the most common Cryptosporidium parasite in humans, poultry might also be a source of human infections.
Muscle patterning, differentiation and vascularisation in the chick wing bud

Adult muscle is highly vascularised, with blood vessels being essential for adequate oxygenation of the tissue and for supporting increased metabolic demands. Whether this is the case during muscle development has not been examined. Resin histology was used to map the muscle splitting process and conventional transmission electron microscopy to examine early muscle differentiation at the midlimb level or later at the mid radius/ulna level in the chick wing bud from stages 24 (4.5 d) to 36 (10 d) (Hamburger & Hamilton, 1951). Microinjection of India Ink into the extra‐embryonic vasculature was used to visualise the patent muscle microcirculation. The results showed that the premuscle masses are present at stage 24 and initial splitting of the muscle masses commences at stage 28. The final muscle pattern is not established until stage 36. At stage 26 the cells within the premuscle masses exhibited a mesenchymal morphology, but at stage 28 overt muscle differentiation was evident with myofibrils present within myoblasts. Undifferentiated mononucleated cells were interspersed with the differentiating myoblasts. The ratio of mononucleated cellsmyoblasts decreased and the myoblasts became plumper and increasingly packed with myofibrils with age. There was no evidence of secondary myotube formation at any of the stages examined. Vascular invasion of the limb occurred at stage 35 just prior to the establishment of the final muscle pattern. This was surprising as it was assumed that myogenic differentiation would be both oxygen and nutrient dependent. The results of this study provide descriptions of the splitting of the premuscle masses through to the establishment of the final muscle pattern at the midlimb or mid radius/ulna level of the chick wing bud together with the differentiation of the myogenic cells within the developing muscles. However, the relationship between muscle patterning at the tissue level and muscle differentiation at the cellular level with vascularisation remains unclear. It is hoped that the results of the study may provide the basis for future investigations into mechanisms involved in muscle patterning and the signalling mechanisms for vascular invasion.
ANALISIS SPILLOVER VOLATILITAS HARGA KEDELAI (Glycine max (L.) Merill) DI JAWA TIMUR

Variabilitas dan fluktuasi harga kedelai dunia memunculkan volatilitas harga kedelai dunia. Fenomena ini menyebabkan resiko dan ketidakpastian harga kedelai. Dampak fluktuasi harga kedelai dunia yang tidak stabil ini ( v olatilitas) menjadi efek utama yang akan memberikan efek sekunder bagi perkembangan harga kedelai domestik khususnya di Jawa Timur yang disebut sebagai spillover . Penelitian ini bertujuan untuk mengidentifikasi spillover volatilitas sementara ( t emporary volatility) dan dinamis (dinamic volatility) dari harga kedelai di berbagai tingkat pasar kedelai di Jawa Timur dan pasar kedelai di Amerika Serikat. Analisis dilakukan dengan metode GARCH yang sangat relevan dan realistis dalam menganalisis volatilitas komoditi pertanian yang memiliki tingkat fluktuasi harga yang cukup tinggi dibandingkan dengan model ARMA. Data time series harga yang digunakan adalah harga kedelai lokal tingkat petani dan eceran, kedelai impor dan harga kedelai nasional Amerika Serikat tahun 2000 hingga 2012. Hasil penelitian menunjukkan bahwa harga kedelai impor memiliki volatilitas yang cukup tinggi yaitu sebesar 5.94 persen dan tidak berbeda jauh tingkat volatilitasnya dengan harga kedelai nasional Amerika Serikat. Volatilitas harga kedelai di berbagai tingkat harga pada kondisi dinamis bersifat divergen atau cenderung semakin besar pada level petani yang ditandai dengan α + β > 1, dengan volatilitas yang cenderung spiky atau melonjak dengan tajam (α > β), serta konvergen atau semakin kecil secara sementara. Volatilitas harga secara dinamis antara harga kedelai lokal terhadap harga kedelai impor bersifat divergen dengan α + β > 1. Artinya adalah bahwa harga kedelai lokal memiliki fluktuasi yang sangat bergejolak/volatil terhadap harga kedelai impor yang cenderung sangat rendah dibanding harga kedelai lokal atau dimasa yang akan datang kemungkinan terjadi volatilitas yang semakin besar. Sedangkan secara sementara ( temporar y ), volatilitas harga cenderung bersifat konvergen atau menjadi semakin lemah ( die down ). Keberadaan spillover volatilitas harga kedelai secara kontemporer hanya terjadi secara satu arah diantara berbagai tingkat harga kedelai, sedangkan spillover dua arah hanya terjadi secara dinamis antara harga kedelai lokal (Jawa Timur) di tingkat petani dan eceran, serta antara harga kedelai lokal (Jawa Timur) tingkat eceran dengan harga kedelai impor. Kata Kunci : Fluktuasi, Volatilitas, Spillover , GARCH
Probing RNA Structure by Lead Cleavage

Lead cleavage causes a transesterification reaction that breaks the 5′,3′‐phosphodiester backbone of RNA, leaving a 2′,3′‐cyclic phosphate and a 5′‐hydroxyl. Since the efficiency of the reaction at the 2′‐hydroxyl is related to steric and chemical constraints on particular 2′‐hydroxyls embedded in the RNA, this reaction can be used to examine the structure of individual nucleotides within an RNA molecule. It is a sensitive probe of tertiary RNA structure, provided that Pb2+‐binding sites are created in the tertiary structure.