Miracle-dz/UniFAR-FTUs huggingface dataset:
Audit Committee Characteristic and Earnings Management: Evidence Based on Indonesian Firms

There are some cases of Indonesian listed companies practicing earnings management to reduce tax payments while at the same time shows increasing income, despite the requirement to have an audit committee, audit committees in Indonesia should be led by an independent director and must have the financial capability to oversee the performance of management. In addition, the audit committee has the obligation to conduct audit committee meetings at least once in three months. Hence this study examines the audit committee (AC) characteristic (i.e. independence, expertise, and number of meeting) with the earnings management practice. This study uses Indonesian listed companies’ financial data from 2012 – 2016. Panel data analysis using the generalized method of moment estimation is being conducted to control for the individual effect and unobserved heterogeneity as well as to mitigate the endogenous problem. The results of this study suggest that AC expertise, AC meeting and AC independence has influence in reducing earnings management practice. © 2019 Published by Future Academy www.FutureAcademy. org.UK
Environmental Mapping in Young Children

Recent studies of environmental perception and cognition point toward a useful new area of interdisciplinary research on the borders of geography and psychology. ’ Most of the work thus far has dealt with highly complex processes of environmental behavior ; little has been done as yet to sort out and examine the individual components of that behavior. One such component is environmental mapping, the activity by wich macro-environmental information is transformed into a cognitive map (Tolman, 1948) and, in some cases, into a concrete representation of the environment: a cartographic map or some similar sign system. Mapping behavior may well be involved in every form of environmental action; perhaps in every act. Yet mapping, as
Crime, Controversy and the Comments Section: Discussing archaeological looting, trafficking, and the illicit antiquities trade online

In this article we will discuss the challenges involved in presenting the looting of archaeological sites and the illicit trade in cultural property to the interested public. We will contrast our experiences of building two popular illicit antiquities-focused blogs (Things You Can't Take Back and Anonymous Swiss Collector) with the process of developing an informative academic website on the same topic (Trafficking Culture). We will discuss our motivations for starting these blogs, our struggles with the tone of the popular discourse on this topic, and our inability to escape our own emotions; why we have moved away from illicit antiquities blogging in the past year and why we are coming back. Finally, having learned from our mistakes, we will make recommendations to others wishing to engage with the public about sensitive issues via social media.
Energy-aware load balancing approaches to improve energy efficiency on HPC systems

Current HPC systems have made more complex simulations feasible, yielding benefits to several research areas. To meet the increasing processing demands of these simulations, new equipment is being designed, aiming at the exaflops scale. A major challenge for building these systems is the power that they will require, which current perspectives reach the GigaWatts. To address this problem, this thesis presents an approach to increase the energy efficiency using of HPC resources, aiming to reduce the effects of load imbalance to save energy. We developed an energy-aware strategy, called ENERGYLB, which considers platform characteristics, and the load irregularity and dynamicity of the applications to improve the energy efficiency. Our strategy takes into account the current computational load and clock frequency, to decide whether to call a load balancing strategy that reduces load imbalance by migrating tasks, or use Dynamic Voltage and Frequency Scaling (DVFS) technique to adjust the clock frequencies of the cores according to their weighted loads. As different processor architectures can feature two levels of DVFS granularity, per-chip DVFS or per-core DVFS, we created two different algorithms for our strategy. The first one, FG-ENERGYLB, allows a fine control of the clock frequency of cores in systems that have few tens of cores and feature per-core DVFS control. On the other hand, CGENERGYLB is suitable for HPC platforms composed of several multicore processors that do not allow such a fine-grained control, i.e., that only perform per-chip DVFS. Both approaches exploit residual imbalances on iterative applications and combine dynamic load balancing with DVFS techniques. Thus, they reduce the clock frequency of underloaded computing cores, which experience some residual imbalance even after tasks are remapped. We evaluate the applicability of our approaches using the CHARM++ parallel programming system over benchmarks and real world applications. Experimental results present improvements in energy consumption and power demand over state-of-the-art algorithms. The energy savings with ENERGYLB used alone were up to 25% with our FG-ENERGYLB algorithm, and up to 27% with our CG-ENERGYLB algorithm. Nevertheless, residual imbalances were still present after tasks were remapped. In this case, when our approaches were employed together with these load balancers, an improvement in energy savings of up to 56% is achieved with FG-ENERGYLB and up to 36% with CG-ENERGYLB. These savings were obtained by exploiting residual imbalances on iterative applications. By combining dynamic load balancing with the DVFS technique, our approach is able to reduce the average power demand of parallel systems, reduce the task migration among the available resources, and keep load balancing overheads low.
How Do Brands' Facebook Posts Induce Consumers' e-Word-of-Mouth Behavior?

ABSTRACT Using a computational analysis, a so-called big-data approach, this study examines how brands' Facebook posts affect consumers' electronic word-of-mouth behavior. The findings suggest that the use of multimedia content—such as photo and video, a brand's name, a hashtag (i.e., “#”), a subjective word, or a social word—increases consumers' electronic word-of-mouth behaviors regarding the brand posts. Practical and academic implications are discussed on the basis of these findings.
Pentaaqua(pyridine-3,5-dicarboxylato-κN)nickel(II) dihydrate

In the title compound, [Ni(C7H3NO4)(H2O)5]·2H2O, the pyridine-3,5-dicarboxyl­ate dianion bonds through its N atom to Ni, the octa­hedral geometry of the latter being completed by five water mol­ecules. Adjacent complex mol­ecules are linked through the two non-coordinated water mol­ecules, forming a three-dimensional, tightly held, hydrogen-bonded network.
Nutritional Status And Fuctional Status Among Elderly In Santo Yosef Surabaya Nursing Home

Introduction: Elderly population is prone to the risk of nutritional status problems. The problem of nutritional status in the elderly will affect their condition, such as functional ability to carry out daily activities. Good nutritional status is an important determinant of functional capacity, independence and quality of life of the elderly. Aim: This research was conducted to find out whether there was a correlation between nutritional status and functional status among elderly in Santo Yosef Surabaya Nursing Home. Methods : This study used an observational analytic study with a cross sectional approach. The sampling technique in this study was purposive sampling. The measuring instrument used was an MMSE questionnaire for assessment of cognitivse function, MNA-SF for assessment of nutritional status and Barthel Index for assessment of functional status. The analysis technique used was the Kendall’s Tau c correlation test. Result : Of the 43 research subjects, 34.9% suffered from malnutrition, 41.9% were at risk of malnutrition, and 23.3% were normal. Functional status data found 2.3% have total dependence, 20.9% heavy dependence, 18.6% moderate dependence, 37.2% mild dependence, and 20.9% are independent. The results demonstrated a significant correlation with the strength of a moderate positive correlation between nutritional status and functional status among elderly in Santo Yosef Surabaya Nursing Home (r = 0.42; p = 0.001). Conclusion: This study shows that there is a significant correlation between nutritional status and functional status.
The Steps of Sexuality—A Developmental, Emotion-Focused, Child-Centered Model of Sexual Development and Sexuality Education from Birth to Adulthood

Abstract Objective: To review research on emotional, cognitive, and behavioral levels of sexual development in children and adolescents, and, based on that, to propose a model of sexual development from infancy to early adulthood, the Steps of Sexuality. Methods: Literature review. Results: We present a model of sexual development from infancy to early adulthood, the Steps of Sexuality. Conclusion: We posit that to promote “a state of physical, emotional, mental and social well-being in relation to sexuality,” sexuality education needs to focus on emotional needs and positive dimensions/aspects of sexuality.
Design of 4GHz CMOS Charge-pump Phased-locked Loop based on the Simulink Behavioral Simulation

According to the basic working principle and the structure analysis of the phase-locked loop, the simulation and analysis of the loop stability with the change of the main loop parameters have been finished according to the established third order dynamic model on the Simulink of the MATLAB, a fast transient simulation method and circuit design theoretical guidance of the charge pump phase-locked loop are provide in the paper. The 4GHz Charge pump phase-locked loop is implemented in the 0.18 m mixed-signal and RF 1P6M CMOS technology of SMIC.The chip area is 0.675 mm×0.700 mm. Based on the design and optimization of the loop parameters, the measured frequency of the VCO is from 3.98GHz to 4.3 GHz when the control voltage is chang from 0.3V to 1.5V, the measured phase noise of the CPLL is -91dBc/Hz at 100 kHz offset and -117 dBc/Hz at 1 MHz offset from the carrier 4.154 GHz under the locked stade. Keywords-component; Phase-locked loop; Charge pump; Loop parameters; Phase noise
Evaluating Innovative Projects for and with Elderly People: Insights from Participatory Design Contests

Societies are challenged worldwide to maintain or improve the life of an ageing population. In the meantime, it is an opportunity for businesses to develop products and services for the elderly. Participatory design - or co-design - promotes not only to design for, but also with and by older adults. Current studies tend to emphasize more field investigations and co-ideation than evaluation of co- designed outcomes with seniors. We are interested in two 24 hours-innovation contests in 2017 and 2018, yearly involving 10 teams of 3 students, elderly persons as potential beneficiaries and innovation experts. The aim of this paper is to analyse the variability of evaluation of generated projects between the elderly people and the innovation experts. The comparative analysis relies on the grades and ranking of projects against five criteria. Results show that elderly people provide consistent evaluations, but with a positioning slightly shifted compared to the experts. We conclude on recommendations for the evaluation process with a jury including seniors.
Investigation of the Perception of a Radical Degree of Novelty from the Perspective of Product Users

The dichotomy of radical and incremental innovation has been discussed in numerous literature sources and a great amount of advices on how to handle them in design processes has been provided. Nevertheless, only a minority of literature sources addresses the perception of radicalism from a user's perspective, meaning that there is less research on how users or, in other words, consumers perceive a radical degree of novelty of products. Furthermore, there is little research on how this perception can be measured.This paper discusses the aforementioned user's perception and proposes a way to derive criteria which users take into account when they decide whether an idea or an innovation is radical or incremental. A concept for an investigative model was developed and applied by using it in the field with 49 test subjects. Consequently, a set of criteria was derived which concretises the decision whether a product was radical or not. The criteria were analyzed statistically and can be used by designers planning to develop a radical innovation in order to check whether the criteria people use to differentiate between radical and incremental products are fulfilled.
Optimization of RFID network planning using MDB-FA method

Topology network design in RFID Network Planning (RNP) is the most important factor in hard optimization problems of network planning. Reader distribution is highly impacted by topological tags distribution. The integration of RFID multi-objective network planning with the network topology design results in better capability of reader distribution. Thus, this paper evaluates the impact of topological network design to support the RFID reader’s distribution system. Monte Carlo simulation (MCS) is used to generate tag distribution based on network topology design modules as a method to evaluate the deterministic indicators in NP-hard problems. The generated data are utilized as an input representation to apply into firefly algorithm based on Density- Based Algorithm (DBSCAN) to find the optimal network solution. Experimental results show the effectiveness of the method in L-Shape RNP, and show that the proposed algorithm is capable of achieving high coverage and use of fewer readers in actual conditions of warehouse design.
Research on the Mechanism of Employee Work Reshaping's Impact on Innovative Behavior

Based on 204 managers and employees of large enterprises in Shanghai, this paper conducts an empirical study on the impact mechanism of employee job remodeling and innovation behavior. The results show that there is a significant positive relationship between them, in which interpersonal love plays a mediating role, and inclusive leadership regulates the relationship between job remodeling and innovative behavior.
VLSI Design of a Novel LP-LFSR based programmable PRPG Architecture

This paper describes a low-power (LP) programmable generator capable of reducing pseudorandom take a look at patterns with desired toggling levels and increased fault coverage gradient compared with the best-to-date intrinsically self-test (BIST)- primarily based pseudorandom take a look at pattern generators. it's comprised of a linear finite state machine (a linear feedback register or a hoop generator) driving associate degree applicable section shifter, and it comes with variety of options permitting this device to supply binary sequences with preselected toggling (PRESTO) activity. We tend to introduce a technique to mechanically choose many controls of the generator providing straightforward and precise calibration. Identical technique is afterwards used to deterministically guide the generator toward take a look at sequences with improved fault-coverage-to pattern-count ratios. Moreover, this paper proposes associate degree disc take a look at compression technique that permits shaping the take a look at power envelope during a absolutely certain, accurate, and versatile fashion by adapting the PRESTO-based logic BIST (LBIST) infrastructure. The projected hybrid theme expeditiously combines take a look at compression with LBIST, wherever each techniques will work synergistically to deliver top quality tests. Experimental results obtained for industrial styles illustrate the practicableness of the projected take a look at schemes and are rumored herein.
Reflections on the perception of the elderly regarding happiness and money

Abstract Objective: To describe and reflect the possible relationships established by the elderly between happiness and money. Method: It is a qualitative, exploratory and descriptive research, carried out from a semi-structured interview with 19 elderly people, in their households, of both sexes in 2017 and 2018, in two states of the South region of Brazil, through content analysis. Results: What emerged in the voice of older people unfolded into two categories: Money as a way of life and Money does not bring happiness. Participants indicated relationships between happiness and money because money is one of the conditions to meet the basic needs of daily life, but it appeared as a propedeutic resource for happiness. They also reported that the obsessive pursuit of money can generate fascination, anxiety and depression. Conclusion: The participants indicated that money is a means to live well and be happy and was not considered the highest goal of their lives. He is not a promoter of happiness, but can contribute to the pursuit of peace, tranquility and inner satisfaction.
RecD: Deduplication for End-to-End Deep Learning Recommendation Model Training Infrastructure

We present RecD (Recommendation Deduplication), a suite of end-to-end infrastructure optimizations across the Deep Learning Recommendation Model (DLRM) training pipeline. RecD addresses immense storage, preprocessing, and training overheads caused by feature duplication inherent in industry-scale DLRM training datasets. Feature duplication arises because DLRM datasets are generated from interactions. While each user session can generate multiple training samples, many features' values do not change across these samples. We demonstrate how RecD exploits this property, end-to-end, across a deployed training pipeline. RecD optimizes data generation pipelines to decrease dataset storage and preprocessing resource demands and to maximize duplication within a training batch. RecD introduces a new tensor format, InverseKeyedJaggedTensors (IKJTs), to deduplicate feature values in each batch. We show how DLRM model architectures can leverage IKJTs to drastically increase training throughput. RecD improves the training and preprocessing throughput and storage efficiency by up to 2.48x, 1.79x, and 3.71x, respectively, in an industry-scale DLRM training system.
Parallel Bat Algorithm Using MapReduce Model

Bat Algorithm is among the most popular meta-heuristic algorithms for optimization. Traditional bat algorithm work on sequential approach which is not scalable for optimization problems involving large search space, huge fitness computation and having large number of dimensions E.g. stock market strategies therefore parallelizing meta-heuristics to run on parallel machines to reduce runtime is required. In this paper, we propose two parallel variants of Bat Algorithm (BA) using MapReduce parallel programming model proposed by Google and have used these two variants for solving the Software development effort optimization problem. The experiment is conducted using Apache Hadoop implementation of MapReduce on a cluster of 6 machines. These variants can be used to solve various complex optimization problems by simply adding more hardware resources to the cluster and without changing the proposed variant code.
Cisgender Professional Counselors’ Experiences with Trans* Clients

Abstract Despite incessant discrimination that often leads to increased health disparities, trans* individuals are often hesitant to seek out mental health services due to fear of discrimination by professionals who lack essential training and knowledge. Authors interviewed 12 cisgender professional counselors about their experiences working with trans* clients. Participants’ responses were grouped into four themes: challenges in treatment, cisgender counselor learning experiences, essential knowledge, and counselor skills. This study has implications for counselor education, practice, and supervision including a need for comprehensive training.
Mental-rotation performance in middle and high-school age: influence of stimulus material, gender stereotype beliefs, and perceived ability of gendered activities

ABSTRACT In psychometric mental-rotation tests, males mostly outperform females. The stimulus material and stereotype beliefs could partly be responsible for these differences. This was investigated in an experimental study administering traditional cube figures (C-MRT) and structurally similar pellet figures (P-MRT) to middle- and high-school aged children. 168 participants either solved the C-MRT or the P-MRT and filled out a questionnaire about their perceived ability of stereotypically masculine and feminine activities and about their gender stereotype beliefs. Overall, boys outperformed girls and all children who solved the C-MRT were better than those who solved the P-MRT. Only boys' mental-rotation performance increased with age while girls' perceived ability of stereotypically masculine activities decreased. A regression analysis identified children’s gender, their perceived ability of stereotypically masculine activities and their female gender stereotype beliefs as predictors of mental-rotation performance. Results are discussed with a focus on stereotype threat effects and gender differences in mental-rotation strategies.
Complexity of solving a system of difference constraints with variables restricted to a finite set

Fishburn developed an algorithm to solve a system of $m$ difference constraints whose $n$ unknowns must take values from a set with $k$ real numbers [Solving a system of difference constraints with variables restricted to a finite set, Inform Process Lett 82 (3) (2002) 143--144]. We provide an implementation of Fishburn's algorithm that runs in $O(n+km)$ time.
Addressing Parental Accommodation When Treating Anxiety In Children

This book is a practical guide to addressing family accommodation in the treatment of childhood anxiety. Accommodation refers to changes that parents make to their own behavior to help a child avoid or alleviate anxiety (e.g., sleeping next to their child at night, providing repeated reassurance). The book deals with addressing accommodation within the context of a broader treatment strategy that includes additional interventions such as cognitive-behavioral therapy, as well as addressing accommodation as a stand-alone parent-based treatment. There is consensus among experts and acknowledgement among practitioners that family accommodation is a key aspect of child anxiety, with major impact on clinical course, severity of symptoms and impairment, family distress, and treatment outcomes. Yet, most treatment programs do not focus on this important element of childhood anxiety, and most clinicians feel ill-equipped to effectively address accommodation in their clinical work. After briefly reviewing the relevant research on accommodation in child anxiety, this concise and easily accessible primer focuses on the practical and pragmatic aspects of addressing parental accommodation in the treatment of child anxiety. The book includes rich clinical illustrations and many suggestions for how to broach the topic of accommodation with both parents and children including a wealth of easily understood metaphors to approach the topic in an empathic and nonjudgmental manner. Therapists working with anxious children and their families will find useful tips and numerous suggestions for addressing accommodation in every part of the treatment process.