Miracle-dz/UniFAR-FTUs huggingface dataset:
COMPANY CHARACTERISTICS AND THE TENDENCY OF FRAUDULENT FINANCIAL REPORTING

ABSTRACT : Business environment dynamics may influence the companies performance. In those changing situations, the management is expected to satisfy the expectation of its shareholders, even in the worst position. This requires the management to accomplish various decisions, including those related to financial reporting. The management may tend to convey information about their achievement for the investor’s expectation through accounting numbers. Financial reporting is important as one of the tools that investors use to see deeper to the company. There are several legal ways to make up the report such as accounting method selection. On the other hand, there are also some illegal ways, such as fraud, and manipulation. This research is aimed to find the relation between company characteristics towards the tendency of fraudulent financial reporting. The research data are taken from the Indonesian Stock Exchange and Compustat from 2014 until 2018. The research uses a logistic regression model for data analysis. The result shows that company size, age, and management integrity have negative relation towards the tendency of fraudulent financial reporting. Contrary to the hypothesis, this research found that audit quality has a positive relation to the tendency of fraudulent financial reporting. This research can contribute to society as additional consideration for the investor. Keywords: Company characteristics, fraudulent financial report. ABSTRAK : Dinamika lingkungan bisnis dapat mempengaruhi kinerja perusahaan. Dalam situasi yang berubah tersebut, manajemen diharapkan dapat memenuhi harapan pemegang sahamnya, bahkan pada posisi yang paling buruk sekalipun. Hal ini menuntut manajemen untuk mengambil berbagai keputusan, termasuk yang terkait dengan pelaporan keuangan. Manajemen mungkin cenderung menyampaikan informasi tentang pencapaiannya untuk harapan investor melalui laporan keuangan. Pelaporan keuangan penting sebagai salah satu alat yang digunakan investor untuk melihat lebih dalam perusahaan. Ada beberapa cara legal untuk membuat laporan seperti pemilihan metode akuntansi. Di sisi lain, juga terdapat beberapa cara ilegal, seperti penipuan, dan manipulasi laporan keuangan. Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik perusahaan dengan kecenderungan pelaporan keuangan yang mengandung kecurangan. Data penelitian diambil dari Bursa Efek Indonesia dan Compustat dari tahun 2014 sampai dengan 2018. Analisis datanya menggunakan model regresi logistik. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur, dan integritas manajemen berhubungan negatif dengan kecenderungan kecurangan pelaporan keuangan. Bertentangan dengan hipotesis, penelitian ini menemukan bahwa kualitas audit berhubungan positif dengan kecenderungan kecurangan pelaporan keuangan. Penelitian ini dapat memberikan kontribusi kepada masyarakat sebagai pertimbangan tambahan bagi investor. Kata kunci : karakteristik perusahaan, laporan keuangan yang mengandung kecurangan.
Forticept® innovative products’ effectiveness for complex udder hygiene

The quality of cow’s milk and the spread of mastitis greatly depend on the level of udder hygiene. Our author’s research was conducted to evaluate the effects of Forticept® Udder Wash and Forticept® Udder Forte, used before and after milking, on the treatment and prevention of subclinical mastitis and hyperkeratosis of cows’ udders. A total of 6880 milk samples were taken from 430 cows, 3-4 years old, 470-490 kg weight, at 60 ± 15 days of lactation. The therapeutic efficacy coefficient (EC) of Forticept® polymers based on benzetonium and benzalkonium chloride, against the subclinical form of mastitis was 73.8% compared to iodine-containing agents; preventive EC 32.4%. Dipping hygiene of the udder using Forticept® on the 30th day reduced the number of 1-3 stage teat hyperkeratosis cases from 78.8% to 41.3%. Also, during this period, a significant (P<0.05) improvement in the chemical parameters of the milk was observed an increase in fat (up to 3.94 ± 0.08%), protein (3.35 ± 0.07%), casein (3.15 ± 0.09%) and dry matter (14.91 ± 0.28%). After using Forticept®, the total bacteria count (TBC) of the milk decreased to 3×105 CFU/cm3, and the somatic cell count (SCC) to 130 thousand/cm3 (P<0.05). Test day milk yield (TDMY) increased by 1.15% due to efficient dipping with Forticept® (P<0.05). key words: Forticept®; hyperkeratosis; subclinical mastitis; hygiene; milk _____________________________________________________________________________________________ DOI: 10.24099/vet.arhiv. 0858
The pivotal role of CSR perception on consumer behavior

Corporate social responsibility is an increasingly important construct in academia, as well as a pressing item on the practical corporate agenda. Many firms do not recognize CSR activities as investments in improving company values both internally and in the eyes of consumers. This study examines how the perceived fit between consumers and CSR activities influences consumer loyalty through such mediating variables as consumer perception of CSR activities and consumer company attachment. The empirical findings inform the suggestion that perceived consumer fit influences consumer perception of CSR activities and, consequently, on CC identification and consumer loyalty.
The Frequency, Types and Risk Factors of Congenital Anomalies in a Tertiary Neonatal Intensive Care Unit (A hospital based study)

Background: Congenital anomalies (CA) are common causes of infant’s and childhood deaths and disability. Objectives: The aim of the study is to determine the frequency, describe the types and risk factors of congenital anomalies among newborns admitted to Neonatal Intensive Care Unit (NICU) of Assiut University Children's Hospital. Study design: It is a prospective observational study (analytic cross sectional study) was performed and screening of the newborns admitted at NICU of Assiut University Children's Hospital (for 6 months) during the period from 1 st December 2017 to 31 st May 2018. The sample included 346 newborns, 173 cases and 173 controls. We collected data using a record checklist and an interviewing questionnaire. Results: There were significant differences between cases and controls concerning gestational age (P=0.001), single or multiple babies (P=0.002), residence (P=0.001), consanguineous marriage (P=0.01) and family history of unfavorable outcome (P=0.001). We also found that the most common type of congenital anomalies was gastrointestinal anomalies 63 cases (36.4%) with tracheoesophageal fistula 17 cases (27%) being the most common GIT anomalies. Then the musculoskeletal anomalies being the second common anomalies 14.5% with diaphragmatic hernia 10 cases being the most common in musculoskeletal anomalies followed by other anomalies (22 multiple and 1Conjoined Twins) 23 cases (13.3%) followed by cardiovascular anomalies 22 cases (12.7%), followed by CNS anomalies 18 cases (10%). Conclusions: The frequency of congenital anomalies was 22.97%. The most common anomalies were gastrointestinal anomalies (GIT), musculoskeletal anomalies, multiple anomalies and cardiovascular system anomalies. The risk factors were consanguineous marriage, positive family history, urban areas, full-term and singleton pregnancies.
Oil Characterization and Aflatoxin Profile of Peanut Kernel Subjected to Gamma Irradiation

Peanuts are nutritious foods, however, following harvest and storage, these nuts are prone to mycotoxin contamination. Gamma irradiation is an effective technique in postharvest pest control to kill insects and inhibit mycotoxin biosynthesis. Thus, this study aimed to investigate the effect of doses of gamma ray on oil properties and mycotoxin profile of raw peanut seeds. Seeds were exposure to gamma radiation at 10 and 25 kGy and stored at ambient temperature for 6 months compared to nontreated seeds before storage. Color, hardness, oil content, total sugar, total protein content, peroxide value (PV), malonaldehyde (MDA) and aflatoxin analysis were assessed. According to this finding, no significant differences of color, hardness, oil content, PV, MDA were found among treatments. Aflatoxin inhibition and total sugars of treated gamma irradiation peanuts at 10 kGy were higher than treated peanuts at 25 kGy.
Baseline Tryptase Levels Correlate with Baseline Basophil Levels in Chronic Myeloid Leukemia-Chronic Phase

Aims: To study whether there is any correlation between baseline blood basophil count and serum tryptase levels in newly diagnosed chronic phase chronic myeloid leukemia (CML-CP) patients. Settings and Design: 40 newly diagnosed CML-CP patients were enrolled from Medical Oncology Hematology OPD based on their baseline BCR-ABL status (done in department of Biochemistry). Methods and Materials: Serum tryptase level was measured using Sandwich ELISA and peripheral blood basophil count was estimated using automated cell counter & peripheral blood film examination. BCR-ABL quantification was done using real time PCR after conversion of RNA (extracted from whole blood) to cDNA. Statistical Analysis Used: SPSS Version 23. Results: Baseline peripheral blood basophil levels showed a significant correlation with baseline serum tryptase levels (p<0.01) and tryptase level also correlated with EUTOS score, which has basophil count as one of the parameters. This may signify that serum tryptase levels can be a surrogate marker of the basophil compartment in CML-CP. Conclusions: Based on findings of the present study and other studies available in literature, serum tryptase can be utilised as a surrogate marker of the basophil compartment in CML-CP.
High Dimensional Data Visualization

Visualizations that can handle flat files, or simple table data are most often used in data mining. Over the last few years many techniques have been developed for visualising different types of information. A brief background to data visualization and key references are provided in this paper. Our goal is to review the various high-dimensional visualization techniques and classify and summarize these in a comparative table in which we emphasize the main properties of these methods.
SPATIAL MODELING OF THE THREAT OF DAMAGE TO THE PEATLAND ECOSYSTEM IN THE MAINLAND OF BENGKALIS REGENCY, RIAU PROVINCE

Peatlands are the stretch of ecosystem landscape with unique characteristics, both physically, chemically, and biodiversity. Anthropogenic activities in peatland use and disasters pose a threat to the preservation of the peatland ecosystem, which has impacts toward abiotic to the element of biodiversity (biotic). The purpose of this research is to model how the threat of the peatland ecosystem by using spatial data modeling. The method in this research using cloud-based GIS data analysis from Google earth engine, modeling distance parameter to variable modeling of interaction among landscapes on the peatland, and weight sum the value over raster-based spatial layer to determinate the thereat in the peatland ecosystem. The results of this study found zones where hot spots often occur. Modeling with euclidean distance to all modeling variables (except temperature) gives a clear effect on how the threats from each landscape interact with each other. We found that the threat of peatland damage in the high threat class dominates the plantation area reaching 30.9% of the total peatland area, whereas the forest landscape only has a high threat with a percentage of 1.9% and a low threat which the ecosystem is stable and natural reaching over 34.7 %. From this model, we succeeded in bringing up the idea to determine the priority area for policies where need to be done in handling the protection of peatland ecosystems, especially in plantations where the highest percentage of the ecosystem threat is in the high level with integrated peatland management.
A Technique of Modeling in Public Health Research and Development

Before quasi-experimental in public health research and development (RD 2) verification of model accuracy (a. model testing with assessments under with specified standards assessments, b. pattern testing with assessment by the qualified person, c. format testing by surveying opinions of relevant personnel, and d. format testing by testing the format) which used for modeling a semantic model and a causal model.
Spin treatment-based approach for electronic transport in paramagnetic liquid transition metals

A novel concept is proposed to calculate both the electrical resistivity and thermoelectric power (TEP) of liquid transition metals (Mn, Fe, Co and Ni) characterized by a paramagnetic state in the liquid phase. By contrast to a previous work (PRB64, 094202 (2001)), where the resistivity was calculated by treating separately the interactions between spin up and spin down using the Matthiessen rule, our current approach is based on two types of muffin tin potentials in the t-matrix, namely spin up and spin down. The resistivity is treated as the result of the interference of the two kinds of spin states of electrons including a cross-contribution. The calculated resistivity values agree reasonably well with the available experimental ones for all the metals considered. Moreover, the calculated TEP, as deduced from the slope of resistivity vs. energy, has been found to be positive for Mn and Fe but negative for Co and Ni. Besides that, this formalism for resistivity calculation may be generalized to a system that may exist in different atomic states. It is worth mentioning that this concept is analogous to the one used in the process of neutron scattering on a metal composed of multiple isotopes.
Post-Operative Nasal Obstruction: Comparison between External and Endoscopic Dacryocystorhinostomy

Objectives: The objectives of this study is to compare between endoscopic and external dacryocystorhinostomy (DCR) procedures with regards to both objective and subjective parameters, i.e., incidence of long term post-operative nasal obstruction and patientreported quality of life. Study Design: Prospective study Setting: Tertiary Care University Hospital Participants: Study population included 24 patients undergoing either endoscopic or external DCR with bicanalicular silicone, at the Department of Otorhinolaryngology and Head and Neck Surgery in (removed for blind peer review 1). Main outcome and measure: Changes in nasal resistance was determined by anterior rhinomanometry, and quality of life was assessed by mini rhinoconjuctivitis quality of life questionnaire (MRLQ). Results: Post-operative nasal resistance was significantly increased upon both endoscopic and external DCR (p=0.04); this outcome was temporary and returned to normal after stent removal. Quality of life (QOL) exhibited a significant bimodal improvement in both groups 3 months after the operation (p=0.03), as well as after stent removal (p=0.01). Conclusions: While endoscopic and external DCR with silicone tube stenting both lead to an improvement in quality of life, a significant temporary objective nasal obstruction occurs, more prominently after the endoscopic procedure. Pending future studies, this observed discrepancy may be an appropriate matter to convey to prospective patients prior to choice of procedure.
PREPARATION AND CHARACTERIZATION OF WOOD-BASED ADHESIVE FROM OIL OF PYROLYSED LIGNOCELLULOSES WASTE

In this study, wood-based adhesive were prepared using pyrolytic oil obtained from lignocellulosic waste with urea-formaldehyde (UF) resin. The obtained pyrolytic oil-urea formaldehyde (PyOUF) blends were characterized by the physical (pH, viscosity, solid content) and chemical properties (reactivitygelation time, stiasny value and Fourier transform infrared-FTIR spectroscopy analysis). The results showed that pH, viscosity, solid content, and gelation time ranged from 3.77 to 3.53, 318.00 to 384.33 mPa.s, 47.69 to 53.22%, and 58 to 203s. The stiasny value was recorded as 65% to the mass of Pyrolytic oil. FTIR characterization of PyOUF confirmed that the phenolic compounds of pyrolytic oil were successfully introduced into UF resin. The characterization showed that the wood-based adhesive could be relevant in pressed wood product such as wood-based panel products with reduction in off-gases level of formaldehyde emission.
Prediction of Sterically Induced Alignment in a Dilute Liquid Crystalline Phase: Aid to Protein Structure Determination by NMR

A tunable, weak degree of macromolecular alignment with respect to a static magnetic field can be obtained in a dilute, lyotropic liquid crystalline phase. 1 Provided the degree of solute alignment is sufficiently weak, its NMR spectrum retains the simplicity of the regular solution spectrum, but nevertheless permits measurement of dipole -dipole interactions. 1,2 So far, most dipolar coupling measurements have focused on the largest, one-bond heteronuclear dipolar couplings, DNH andDCH. These residual dipolar couplings report on the average orientation of the bond vector with respect to the magnetic field, that is, with respect to the molecular alignment tensor. Alignment of biological macromolecules in such a dilute nematic liquid crystalline phase can result from steric or electrostatic interactions with the nematogen, or both. Tjandra et al.3 have recently demonstrated that in a bicelle medium, 4
Histidine Modified Electrode and Its Application to the Electrochemical Studies of Hemeproteins

Histidine can be immobilized on a silver electrode surface via a reaction between the substrate metal and the imidazole group of the amino acid. Such a modified electrode is not only electroactive, stable and long-lived, but also can facilitate both the oxidation and reduction of myoglobin and cytochrome c. Experimental results revealed that the modified electrode itself yielded a pair of redox waves in 0.20 mol/L NaAc-HAc buffer (pH 5.5). These anodic and cathodic peaks were at about 0.28 V and 0.06 V (vs. SCE), respectively. The addition of the biological macromolecules myoglobin or cytochrome c to the buffer solution did not cause any new redox peaks, but the intensity of the existing pair of anodic and cathodic peaks clearly increased after either of the biological compounds was added. Since the modifier material, histidine, is an important biomolecule, an interesting modified electrode for bioelectrochemistry is reported here.
A Compact Triple Band Antenna for Military Satellite Communication, Radar and Fifth Generation Applications

A compact triple band antenna by using etching slots technique in the radiation element is presented in this paper. The proposed antenna is designed to target three different frequencies: 7.5 GHz (military satellite communication), 9 GHz (radar applications) and 28 GHz (fifth generation applications). The fabricated prototype of the antenna has overall dimensions of 13x12.8x1. 6 mm3. Measurements were carried out to validate the simulation results. The impedance bandwidths are 259 MHz (7.435-7.695 MHz), 355 MHz (8.86-9.221 MHz) and 2.67 GHz (26.79-29.433 GHz) with return loss less than -10 dB. Furthermore, the suggested antenna provides a gain of 3.96 dBi, 3.05 dBi and 5.86 dBi at 7.5 GHz, 9 GHz and 28 GHz respectively. Therefore, the results demonstrate that the proposed triple band antenna can be used for military satellite communication, radar applications and is a good candidate for the future 5G applications.
A Concept of Automatic Tracing for Network Service Dependencies Toward Super Organic Data Center

概要:インターネットの利用者による多様な要求に応えるために,インターネットサービスを支えるシス テムが大規模化かつ複雑化している. 利用者とデータセンター間のネットワークの中間層を利用するエッ ジコンピューティングや小・中規模データセンターが地理的に分散する超個体型データセンターに向けて, 今後はこれまで以上にシステムの規模と複雑性が高まっていく. その結果,システム管理者はシステムを 構成するネットワークサービス同士の依存関係を把握することが難しくなるため,依存を自動で発見する ことが必要となる. しかし,依存を自動発見する先行手法は,システム管理者が把握できていない未知の ネットワークサービスとの通信に対して,受動的にトラヒックを観測し,相関する活動を示すサービスを 発見する. そのため,依存検出の偽陽性率が高いまたは依存関係の方向が識別できないという課題がある. そこで,本研究では,ネットワーク通信を終端する各ホスト上で確立されたトランスポート接続情報を網 羅的に収集することにより,ネットワークサービス間の依存関係を自動で追跡可能な基盤を提案する. 本 提案により,未知のネットワークサービスであっても,OSがサポートするトランスポート接続を利用する 限りは,依存を発見可能となる. また,接続を終端するホスト上にて,実際に発生したサービス間の接続 を検出するために,偽陽性を削減できる. さらに,トランスポート接続の両端のプロセスを接続を要求す る側と接続を待ち受ける側に分けることにより,前者が後者に依存すると判定できる.
Econometric estimation of the relationship between the unemployment rate and economic growth in Limpopo Province, South Africa

Abstract. The study aims to estimate empirically the relationship between economic growth and unemployment rate in Limpopo Province of South Africa. The analysis used quarterly data covering the period 2008-2018 which was obtained from Statistics South Africa. The study employed, difference model, dynamic model, and granger causality test for data analysis, in order to consider both, short term and long term possible relationship Based on the difference model estimation of the coefficient was done and the coefficient was found to be -0.22. From Granger causality test, causal relationship between these two variables doesn’t exist meaning that change in the growth rate of real GDP doesn’t cause change in the rate of unemployment and vice-versa. Inapplicable of the law indicates that a cyclical recovery will not be accompanied by reduction of unemployment. Furthermore, this might reflect the sizable structural and/or frictional component of unemployment in Limpopo Province. Lastly, the country's economic policies have not been suitable for fostering development that can reduce unemployment and this could be due to lack of appropriate composition of public sector and private sector.
Feeling energetic at work : On vigor ’ s antecedents 1 , 2

Vigor refers to individuals’ feelings that they possess physical strength, emotional energy, and cognitive liveliness, a set of interrelated affective states experienced at work. This chapter focuses on vigor’s antecedents and enabling organizational processes because vigor was found to positively predict employees’ good health and proactive behaviors. Following a description of the conceptual framework of vigor and a review of past studies of vigor, I present a theoretical model, based on the conservation of resources theory, which presents hypothesized work-related potential predictors of vigor. In the discussion section, I describe a dynamic perspective to theorizing on vigor. I conclude by suggesting several open research questions that concern the study of the antecedents of vigor at work Feeling invigorated connotes the combined feeling of a positive energy balance and pleasantness or contentment. Someone who feels tense, angry, or anxiously aroused may feel energized but this feeling is coupled with unpleasantness and displeasure, unlike feeling vigorous. The focus on vigor is congruent with recent calls that researchers study human strengths and positive psychological capacities (Peterson & Seligman, 2004; Seligman, Steen, Park, & Peterson, 2005). This focus is also in tune with the emergence of positive organizational behavior, which emphasizes positive traits, states, and behaviors of employees in organizations (Bakker & Schaufeli, 2008). Vigor has not yet been theoretically modeled in terms of its antecedents and consequences (for an exception, see Shirom, 2004). The construct of vigor, referred to by other names but basically representing one’s affective experience of being energetic physically (having physical strength), mentally (feeling cognitive liveliness), and interpersonally (possessing emotional energy relative to significant others), is