Miracle-dz/UniFAR-FTUs huggingface dataset:
Earnings Management in Malaysian Public Listed Family Firms

ABSTRACT The rise of accounting-related scandals has highlighted the prevalence of earnings management in financial markets. This paper offers empirical evidence on the motivations for earnings management in Malaysia public listed family firms. A sample of 100 family firms were randomly selected from Bursa Malaysia from the years 2010 to 2014, which resulted in 500 observations in total. The results indicate that the equity ownership held by a controlling family is associated with the earnings management in the firm, since the controlling family has greater power and rights in decision-making. However, the involvement of the controlling family as board of directors is not associated with earnings management in the family firm, since the non-executive member of the board will become the chairman to oversee and monitor the business operations of the family firm. The indirect ownership of the controlling family in family firms does not provide greater opportunity for them to manage earnings through direct equity shares held by other family members because they have limited power through indirect ownership. Keywords: Earning management; family firms; financial performance; Malaysia ABSTRAK Skandal perakaunan yang semakin berleluasa telah menyerlahkan amalan pengurusan perolehan di pasaran kewangan sejak sekian lama. Kajian ini menawarkan bukti empirikal mengenai motivasi untuk pengurusan pendapatan di kalangan firma keluarga yang tersenarai di Malaysia. Sebanyak 100 firma keluarga telah dipilih secara rawak dari Bursa Malaysia bagi tahun 2010 hingga 2014, iaitu mewakili 500 pemerhatian secara keseluruhan. Dapatan kajian menunjukkan bahawa pemilikan ekuiti dengan kuasa kawalan oleh oleh keluarga mempunyai hubungan dengan pengurusan perolehan kerana keluarga yang mengawal mempunyai kuasa dan hak yang lebih besar dalam pembuatan keputusan. Walau bagaimanapun, penglibatan keluarga yang mengawal sebagai lembaga pengarah tidak dikaitkan dengan pengurusan pendapatan di firma keluarga kerana anggota lembaga bukan eksekutif akan menjadi pengerusi untuk mengawasi dan memantau operasi perniagaan firma keluarga. Pemilikan tidak langsung keluarga yang mengawal dalam firma keluarga tidak memberikan peluang yang lebih besar kepada mereka untuk mengurus perolehan melalui saham ekuiti langsung yang dipegang oleh ahli keluarga lain kerana mereka mempunyai kuasa terhad melalui pemilikan tidak langsung. Kata kunci: Pengurusan perolehan; firma keluarga; prestasikewangan; Malaysia
A Spatial Sound Localization System for Mobile Robots

In this paper, we described a robotic spatial sound localization system using four microphones arranged on the surface of a sphercial robot head. The four microphones, with three on the head center level and one on the top, provide spatial cues for sound elevation as well as azimuth. A weighted cross-correlation method based on the model of the precedence effect is used to calculate the time differences and suppress the influence of echoes. To integrate spatial cues of different microphone pairs, a mapping method from the correlation between different microphone pairs to a 2-D map corresponding to azimuth and elevation of sound sources was proposed. Experiments shows the system can provide the distribution of sound sources in azimuth-elevation space for sound sources, even concurrently in reverberant environments.
The Role of Social Media Marketing on Building Brand Equity (An Insight of Fast Food Industry of Pakistan)

The growing number of fast food brands has amplified the intense competition in fast food industry. The striking change in customer life style for fast food consumption creates significant growth opportunities for fast food businesses but on the other hand the stiff competition brings fast food chains and franchises daunting challenge of customer loyalty and retention. To cope with these challenges, Social media has become a substantial marketing tool for customer engagement and business growth. Which social media marketing considered as a significant and cost effective element to achieve high brand awareness, loyalty and resonance through continuous exposure. This study adopted a quantitative approach; data was collected with the help of properly designed likert scale questionnaire from 200 respondents . Different literatures were reviewed and significantly evaluate besides determining gathered data with the help of several statistical tools such as regression analysis, Anova analysis descriptive analysis Pearson correlation, and reliability test to deeply measure research results and outcomes that support in clear conclusion to back the preset research objectives. The results indicates a positive as well as significant relationship between social media marketing and brand equity. Research findings also point up social media marketing as a vital element in building and managing brand equity in fast food industry of Pakistan. Social media marketing helps fast food brands to build an endearing relationship with the customer and also enhances positive perception towards company or brand.
A Comparison between Quantitative Gated Myocardial Perfusion Scintigraphy and Strain Echocardiography as Indicators of Ventricular Functions in Patients with Anterior Myocardial Infarction

The purpose of this study is to compare the strain echocardiographic and scintigraphic parameters for evaluating of the left ventricular (LV) functions in patients with anterior myocardial infarction (MI). Fifty-four patients (male/female: 36/18; mean age 62 ± 13 years) with anterior MI were prospectively enrolled. All patients were performed gated myocardial perfusion scintigraphy gated single-photon emission computed tomography (GSPECT) and echocardiography (EC). GSPECT data were processed and analyzed using 4D-MSPECT (4DM, Invia Medical Imaging Solutions, Ann Arbor, MI, USA). The echocardiographic strain (S) and strain rate (SR) values were calculated. The results obtained by these techniques were compared each other. A total of 918 segments of LV wall were evaluated. In all patients, 385 segments were automatically scored as normokinetic, 206 as hypokinetic, 122 as akinetic, 205 as dyskinetic and 300 as normal thickening, 348 as decrease thickening and 270 as no thickening. The means of S and SR values in thickening and motion score groups according to GSPECT were statistically different from each other (P < 0.001). There was a negative significant correlation between LV wall thickening sum score and S and SR and between LV wall motion sum score and S and SR (P < 0.001). There was a good correlation between GSPECT and echocardiographic LV-ejection fraction (r = 0.7, P < 0.001). GSPECT and strain EC are similar in quantitative grading of the severity of regional and global myocardial dysfunction in patients with anterior MI and these techniques provide valuable diagnostic information.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CEO COMPENSATION

This study aims to determine the factors that affect the CEO compensation. Variables used in this study include corporate social responsibility, return on assets, CEO ownership, independent board, tobin's q, firm size, and leverage. The approach used in this research is quantitative approach. The samples in this study are companies in the mining sector listed on the Indonesia Stock Exchange (BEI) in the period of 2012-2016. Based on the results of the test, the results obtained that the variables of corporate social responsibility, return on assets, CEO ownership, board independent, firm size, and leverage have a significant influence on CEO compensation Return on assets variables have a significant positive impact on CEO compensation. CEO ownership variables have a significant negative impact on CEO compensation. Variable board independent, firm size, and leverage have a significant positive impact on CEO compensation.
Strategies Business Managers Use to Engage Employees in the Chemical Industry

Strategies Business Managers Use to Engage Employees in the Chemical Industry by Akeem Adeyemi MS, New Jersey Institute of Technology Newark, 2010 BS, New Jersey Institute of Technology Newark, 2005 Doctoral Study Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Business Administration Walden University August 2018 Abstract Lack of employee engagement in the workplace is one of the leading causes of lost productivity in the United States, estimated to cost organizations between $450 to $550 billion per year. The purpose of this single case study was to explore the strategies that some business managers in the chemical industry use to engage employees and increase productivity. The population for the study consisted of 5 small chemical businessLack of employee engagement in the workplace is one of the leading causes of lost productivity in the United States, estimated to cost organizations between $450 to $550 billion per year. The purpose of this single case study was to explore the strategies that some business managers in the chemical industry use to engage employees and increase productivity. The population for the study consisted of 5 small chemical business managers of a chemical company in the northeastern United States that demonstrated success in engaging employees. The conceptual framework for the study was social exchange theory. Data were collected from small business managers via semistructured interviews detailing participants’ strategies in engaging employees in the workplace and from company physical artifacts such as website, posters, bulletins, and signage. The collected data were transcribed, and member checking was completed to validate the credibility and trustworthiness. Yin’s 5-step data analysis process for a case study and the main words in context analysis were used to analyze data. Three themes discovered in the study were: leadership support, effective communication, and recognition and reward. The findings from this study revealed that chemical business managers used strategies to influence employee engagement in the workplace. The impact of positive social change includes providing insights for managers on strategy implementation for employee engagement in the workplace to increase organizational productivity and stability, which could lead to a healthy economy in the community and employees contributing positively to communities and supporting their families. Strategies Business Managers Use to Engage Employees in the Chemical Industry
Customer Satisfaction on Company Image and Its Impact on Loyalty of Banking Service Industry Customers in Bali

As the development of the research made by Andres Kuusik,(2007), the primary purpose of this research was to examine the effect of the customer satisfaction, the company image, switching barrier, and the loyalty of the customers with the banking as an empirical hypothesis. This research found that the loyalty of the banking service customer was directly affected by the consumer satisfaction after doing the purchase. Meanwhile, the image of the company and switching barrier will affect the loyalty of the consumers of the banking service. The other results showed that the consistency of the relation of the customer satisfaction will not make the consumer to choose different brands, but the consumer satisfaction of banking services industry has the significant influence on the customer loyalty. The results of the analysis explained the relation between customer satisfaction with image and switching barrier and also the relation between the customer satisfaction, image and switching barrier with the customer loyalty. Based on the result of this study, it is expected that the study can be helpful in solving the problems and making decisions related to the program marketing services as the best strategy that can be applied effectively in the market place. The data collected were primary data which were collected by questionnaire. The sampling technique was carried out by using purposive sampling and 200 customers of insurance in Bali were the respondents of the research. The model was examined by using two-step approach to structural equation modeling (SEM).
Intravitreal bevacizumab effects on VEGF levels in distant organs: an experimental study

Abstract Purpose: The aim of this study was to determine the effects of single-dose intravitreal bevacizumab on the levels of vascular endothelial growth factor (VEGF) in serum and distant organs. Methods: Adult New Zealand albino rabbits (n = 40) were divided into experimental and control groups. Experimental rabbits received a single 0.05 ml intravitreal injection of 1.25 mg bevacizumab (Avastin) into the right eye, and control rabbits (n = 8) received no injection. Following injection, group 1 rabbits (n = 8) were sacrificed on day 1, group 2 rabbits (n = 8) on day 7, group 3 rabbits (n = 8) on day 14, and group 4 rabbits (n = 8) on day 28; control rabbits were sacrificed on day 28. After sacrifice, samples of brain, heart, liver, kidney and blood were collected. Levels of VEGF in serum and tissue were measured using enzyme-linked immunosorbent assay. The presence of bevacizumab was evaluated by immunofluorescence staining in tissues. Results: Positive bevacizumab immunoreactivity was observed in brain, heart and kidney. Serum VEGF levels significantly decreased in groups 3 and 4 compared with controls (p < 0.05). Liver VEGF levels significantly decreased in group 3 compared with controls (p < 0.05). Conclusions: Intravitreal bevacizumab not only may escape from the blood-retinal barrier and enter the general circulation, but also may be disseminated to distant organs. Our study demonstrates that a single dose of intravitreally injected bevacizumab decreases VEGF levels in serum and liver.
Self-Organized Management of Mobile Adhoc Networks

Mobile adhoc networks are characterized by low-bandwidth, lossy links and by constant topology change. Traditional network management techniques, which were designed for static wired networks, do not perform well in such environments their rigid framework and polling requirements imposes additional burden on the network. In this paper, we outline the various challenges faced in collecting state and managing mobile adhoc networks, followed by the requirements of a network management paradigm that addresses these challenges. Finally, we propose an adaptive, self-organizing architecture that addresses the requirements and demonstrate its suitability
A framework for training and development of construction craft skills in Nigeria

The Nigerian construction sector presently accounts for about 1.4% of the nation's GDP, even though its contribution to total GDP seems to have remained, extremely low; the sector is yet to realise its full potential. The sector is expanding strongly with a growth of 10% per year and is supported by multiple real estate projects and by the modernisation and development of infrastructures which offer new opportunities for the construction sector. The nation's approach to the training and development of construction related craftspeople, however, has been general rather than specific; and the various reforms on technical, vocational education and training (TVET) have not succeeded in tackling the perennial craft skills shortage crisis in the sector. This research project focused on formulating and validating a framework for achieving effectiveness and sustainability in the training and development of construction craft in the Nigerian construction sector, with emphasis on addressing the factors militating against securing and sustaining the interest of the youth population in acquiring construction related crafts skills.In order to collect a robust data to adequately address the goal of the study, secondary data were collected through an in-depth review of related literature. Quantitative data were elicited through a questionnaire survey while the gathering of qualitative data adopted the semistructured interview and document analysis approaches. This mixed-method approach generated data that formed the basis for the development of a unique and novel best practice framework for the training and development of construction related crafts people in the Nigerian construction industry. The framework, which was validated by experienced industry-based professionals and academics; was adjudged capable of ensuring effectiveness and enhancing sustainability in craft skills training and development in the nation's construction sector. The study concluded that in order to achieve sustainability and effectiveness, crafts skills training and development in the nation's construction sector must be accorded a specific attention. The establishment of a regulatory organ vested with the responsibilities for implementing and regulating skills training and development in the construction sector is imperative. Apart from facilitating career progression of crafts people and adequately addressing the factors inhibiting the interest of prospective trainees; effective guidance and counselling systems must be provided for the purpose of sensitizing the youths and other potential trainees on the importance and economic prospects inherent in pursuing construction related craft careers. The Construction Craft Skills Training and Development (CCSTD) Framework is a major contribution to knowledge in this area. It is recommended for adoption by the government, construction sector, professional bodies, training providers and other related stakeholders; as a guide on skills training and development matters in the Nigerian construction sector.
Clinical significance of epidermal growth factor (EGF), EGF receptor, and c‐erbb‐2 in human gastric cancer

The EGF stimulation system for growth regulation is implicated in normal and neoplastic cell proliferation. The role of EGF, the EGF receptor, and c‐erbB‐2 in human gastric cancer is reviewed on the basis of several reports, which have been mainly oriented toward their clinical significance. EGF has been shown immunohistochemically to be present in 26% of gastric cancers (n = 395). The presence of EGF in gastric cancer is correlated with the degree of gastric wall invasion and lymph node metastasis. The 5‐year survival of patients with EGF‐positive tumors is worse than that of patients with EGF‐negative tumors. The presence of EGF in human gastric cancer may therefore represent a higher malignant potential. Fifteen percent of gastric cancers (n = 352) were also shown to be positive for both EGF and the EGF receptor immunohistochemically, and the simultaneous occurrence of EGF and the EGF receptor suggests that these tumors grow in an autocrine fashion. Tumors exhibiting EGF and the EGF receptor simultaneously show a greater degree of local invasion and lymph node metastasis. Increased expression of EGF receptor protein in gastric cancer appears to be related to biologic aggressiveness, although gene amplification has occurred only to a small extent. Twelve percent of gastric cancers (n = 486) were found to be positive for c‐erbB‐2. This type of tumor has a frequent metastasis, and patients with c‐erbB‐2‐positive cancer have a poorer prognosis than those with c‐erbB‐2‐negative tumors. Selective blockade of the EGF receptor and c‐erbB‐2 from their ligands with monoclonal antibodies (MoAbs) inhibits the growth of human gastric cancer xenografts. These MoAbs may therefore be effective antitumor agents against gastric cancer showing overexpression of EGF receptors or c‐erbB‐2. Cancer 1995;75:1418‐25.
Physicochemical Properties of Various Shellac Types

Shellac in its acid form undergoes aging, resulting in the change of its physicochemical properties. Therefore, various shellac types were investigated as free films prepared from ammoniacal solutions and as micronized powder in its acid form. Due to its acidic character, shellac shows a pH-dependent solubility. The dissolution properties of shellac films prepared from ammoniacal solution were investigated at various pH values using a dissolution apparatus with basket holder. Micronized shellac in its acid form was analyzed using the intrinsic dissolution method (Ph. Eur.) with a paddleover-disk apparatus. The dissolution properties of the investigated shellac types were correlated with their acid values and their thermal properties. Aging of shellac results in an increase in the glass transition temperature and a decrease in the acid value and the solubility. However, the extent of this change in physicochemical properties depends on the type of shellac, its origin, and type of refining process. Besides the acid value and the glass transition temperature, the intrinsic dissolution rate is an important parameter for the characterization of different shellac types.
A W-band ultra low noise amplifier MMIC using GaAs pHEMT

This paper presents a newly developed 76 GHz three-stage LNA for automotive radar systems. The LNA utilizes multi band rejection filter type stabilizing circuits to achieve good noise figure together with good stability. The operating bias condition was carefully chosen to obtain low temperature dependence of gain. As a result, the LNA delivers a noise figure of 3.5 dB typically, small temperature dependence of gain of -0.016 dB/deg.C and high return loss using a highly conventional 0.19 /spl mu/m T-shaped gate AlGaAs/InGaAs/GaAs pHEMT process.
The Impact of Immigration on the Wage Distribution in Switzerland

Recent immigrants in Switzerland are overrepresented at the top of the wage distribution in high and at the bottom in low skill occupations. Basic economic theory thus suggests that immigration has led to a compression of the wage distribution in the former group and to an expansion in the latter. The data confirm this proposition for high skill occupations, but reveal effects close to zero for low skill occupations. While the estimated wage effects are of considerable magnitude at the tails of the wage distribution in high skill occupations, the effects on overall inequality are shown to be negligible.
Do Equal Employment Opportunity Statements Backfire? Evidence from a Natural Field Experiment on Job-Entry Decisions

Labor force composition and the allocation of talent remain of vital import to modern economies. For their part, governments and companies around the globe have implemented equal employment opportunity (EEO) regulations to influence labor market flows. Even though such regulations are pervasive, surprisingly little is known about their impacts. We use a natural field experiment conducted across 10 U.S. cities to investigate if EEO statements in job advertisements affect the first step in the employment process, application rates. Making use of data from nearly 2,500 job seekers, we find considerable policy effects, but in an unexpected direction: the presence of an EEO statement dampens rather than encourages racial minorities willingness to apply for jobs. Importantly, the effects are particularly pronounced for educated job seekers and in cities with white majority populations. Complementary survey evidence suggests the underlying mechanism at work is "tokenism", revealing that EEO statements backfire because racial minorities avoid environments in which they are perceived as regulatory, or symbolic, hires rather than being hired on their own merits. Beyond their practical and theoretical importance, our results highlight how field experiments can significantly improve policy making. In this case, if one goal of EEO regulations is to enhance the pool of minority applicants, then it is not working.