Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Female Tainted Director Terhadap Biaya Audit dan Kualitas Laporan Keuangan dengan Variabel Moderasi Political Connection

Penelitian ini bertujuan untuk menguji pengaruh Female Tainted Directorsdan political connection (koneksi politik) terhadap kualitas laporan keuangan serta biaya audit. Selain itu penulis juga mencoba menguji variabel political connection sebagai variabel moderasi Female Tainted Directorsterhadap kualitas laporan keuangan dan biaya audit. Variabel Female Tainted Directorsdidefinisikan sebagai direktur perempuan yang pernah menjabat sebagai direktur pada perusahaan sebelumnya dan terlibat masalah kegagalan keuangan serta integritas. Sedangkan untuk variabel kualitas laporan keuangan, didefinisikan dengan manajemen laba yang dilakukan oleh perusahaan. Variabel koneksi politik didefinisikan dengan adanya hubungan politik direktur utama atau direktur utama yang berkecimpung dalam dunia politik. Sedangkan untuk variabel biaya audit di definisikan sebagai biaya yang dikeluarkan manajemen untuk dilakukannya audit eksternal dengan berdasarkan pertimbangan-pertimbangan tertentu. Variabel Female Tainted Directors, Kualitas Laporan Keuangan, dan Koneksi Politik dianggap memiliki pengaruh tehadap besarnya biaya audit yang akan dikeluarkan oleh perusahaan. Penelitian ini akan menggunakan sampel observasi perusahaan keuangan di Indonesia selama periode tahun 2012-2020 dengan menggunakan regresi panel.Penelitian ini bertujuan untuk menguji pengaruh Female Tainted Directorsdan political connection (koneksi politik) terhadap kualitas laporan keuangan serta biaya audit. Selain itu penulis juga mencoba menguji variabel political connection sebagai variabel moderasi Female Tainted Directorsterhadap kualitas laporan keuangan dan biaya audit. Variabel Female Tainted Directorsdidefinisikan sebagai direktur perempuan yang pernah menjabat sebagai direktur pada perusahaan sebelumnya dan terlibat masalah kegagalan keuangan serta integritas. Sedangkan untuk variabel kualitas laporan keuangan, didefinisikan dengan manajemen laba yang dilakukan oleh perusahaan. Variabel koneksi politik didefinisikan dengan adanya hubungan politik direktur utama atau direktur utama yang berkecimpung dalam dunia politik. Sedangkan untuk variabel biaya audit di definisikan sebagai biaya yang dikeluarkan manajemen untuk dilakukannya audit eksternal dengan berdasarkan pertimbangan-pertimbangan tertentu. Variabel Female Tainted Directors, Kualitas Laporan Keuangan, dan Koneksi Politik dianggap memiliki pengaruh tehadap besarnya biaya audit yang akan dikeluarkan oleh perusahaan. Penelitian ini akan menggunakan sampel observasi perusahaan keuangan di Indonesia selama periode tahun 2012-2020 dengan menggunakan regresi panel.
“The adverse Health effects of non ionizing radiation on foetus and child: is a mythos or a scientifically evident global public health challenge”

Exposure to EMF/RF is continuous, multiple, exponentially growing, affecting entire population actively and passively. Children because of wireless-enabled devices are continuously exposed. Potential health Impacts include oxidative stress, carcinogenicity, developmental neurotoxicity, effects on DNA, on fertility, Hypersensitivity, Cognitive impairments in learning and memory etc, well documented in peer reviewed studies and occurring at levels well below ICNIRP/Rec1999/519/EC limits. Human brain is especially susceptible and EMF/RF can cause irreversible damage during nervous system development. Because this technology is rather recent long-term effects have not yet been fully developed nor investigated. It is obvious that present generation of children are part of a big long-term experiment. What is the present status of scientific evidence against gaps/uncertainties and conflicting studies? Are there intrinsic factors explaining part of conflicting studies? Are we excused from applying precaution for serious and irreversible effects, because of uncertainties? What are the challenges in Risk Assessment/Management. The aim of the presentation is to provide an overview of the most recent scientific evidence regarding the above potential effects of EMF/RF especially on foetus and child, along with plausible mechanisms of action and interaction with human electrophysiology. Relevant challenges and dilemmas will be also discussed
2004 TASI Lectures on Supersymmetry Breaking

These lectures give an introduction to the problem of finding a realistic and natural extension of the standard model based on spontaneously broken supersymmetry. Topics discussed at some length include the effective field theory paradigm, coupling constants as superfield spurions, gauge mediated supersymmetry breaking, and anomaly mediated supersymmetry breaking, including an extensive introduction to supergravity relevant for phenomenology.
Emotional Impact and Perceived Effectiveness of Text-Only versus Graphic Health Warning Tobacco Labels on Adolescents

Abstract The study of smoking in adolescence is of major importance as nicotine dependence often begins in younger groups. Tobacco health warnings have been introduced to inform people of the negative consequences of smoking. This study assessed the emotions and perceived effectiveness of two formats of tobacco warnings on adolescents: Text-only versus graphic warning labels. In addition, we analyzed how emotions predicted their perceived effectiveness. In a cross-sectional study, 413 adolescents (131 smokers, 282 non-smokers) between 13–20 years of age rated their emotions (valence and arousal) and perceived effectiveness towards a set of tobacco warnings. Results showed that graphic warnings evoked higher arousal than text-only warning labels (p = .038). Most of the warning labels also evoked unpleasantness with smokers reporting higher unpleasantness regarding text-only warnings compared to non-smokers (p = .002). In contrast, perceived effectiveness of the warnings was lower in smokers than in non-smokers (p = .029). Finally, high arousal and being a non-smoker explained 14% of the variance of perceiving the warnings more effective. Given the role that warnings may play in increasing health awareness, these findings highlight how smoking status and emotions are important predictors of the way adolescents consider tobacco health labels to be effective.
Quantum entanglement with acousto-optic modulators: Two-photon beats and Bell experiments with moving beam splitters

We present an experiment testing quantum correlations with frequency shifted photons. We test Bell inequality with two-photon interferometry where we replace the beam splitters with acousto-optic modulators, which are equivalent to moving beam splitters. We measure the two-photon beats induced by the frequency shifts, and we propose a cryptographic scheme in relation. Finally, setting the experiment in a relativistic configuration, we demonstrate that the quantum correlations are not only independent of the distance but also of the time ordering between the two single-photon measurements.
Analytical calculation for the gluon fragmentation into spin-triplet S-wave quarkonium

Fragmentation is the dominant mechanism for hadron production with high transverse momentum. For spin-triplet S-wave heavy quarkonium production, contribution of gluon fragmenting to color-singlet channel has been numerically calculated since 1993. However, there is still no analytic expression available up to now because of its complexity. In this paper, we calculate both polarization-summed and polarized fragmentation functions of gluon fragmenting to a heavy quark-antiquark pair with quantum number $^3S_1^{[1]}$. Our calculations are performed in two different frameworks. One is the widely used nonrelativistic QCD factorization, and the other is the newly proposed soft gluon factorization. In either case, we calculate at both leading order and next-to-leading order in velocity expansion. All of our final results are presented in terms of compact analytic expressions.
An Improved Method of the Adaptive Hierarchical Space Partition Simplification Algorithm on the Point-Based Model

The 3D scanning device can capture millions of points with the excellent geometrical precision except for large amount of redundant ones, which could bring some difficulties for the subsequent digital geometrical processing (DGP), so the simplification of the point cloud has become a considerable study in point cloud applications. Given this problem, we propose a novel approach, which could decrease the geometrical error by partitioning the surface into many patches with some similar geometrical features before using the adaptive hierarchical space partition (AHSP) approach, in order to improve the AHSP simplification. We also experiment on three models and do comparative analysis. Fortunately, the results prove that our algorithm can make the anisotropy feature in the surface of the models described explicitly, the geometrical error decreased by 15.8 percent, and the simplification rate kept up with other approaches. In addition, it can provide the high quality models for the 3D digital model editing, such as the geometrical modeling, the point cloud blending.
Island bootstrap current modification of the nonlinear dynamics of the tearing mode

A kinetic theory for the nonlinear evolution of a magnetic island in a collisionless plasma confined in a toroidal magnetic system is presented. An asymptotic analysis of a Grad–Shafranov equation including neoclassical effects such as island bootstrap current defines an equation for the time dependence of the island width. Initially, the island bootstrap current strongly influences the island evolution. As the island surpasses a certain critical width the effect of the island bootstrap current diminishes and the island grows at the Rutherford rate. For current profiles such that Δ’<0 the island bootstrap current saturates the island.
Rigidity of (cid:2) -noncollapsed steady Kähler–Ricci solitons

In this paper, we show that any n -dimensional κ -noncolla-psed steady (gradient) Kähler–Ricci soliton with nonnegative bisectional curvature must be ﬂat. The result is an improvement to our former work in Deng and Zhu (Trans Am Math Soc 370(4):2855–2877, 2018).
Collisions between clusters of galaxies

On etudie les collisions entre amas de galaxies afin de determiner si les systemes survivent a leur premiere rencontre. Les simulations numeriques montrent que les deux amas peuvent passer l'un a travers l'autre sans destruction des composantes optiques individuelles. Le gaz dans les amas sera fortement affecte
Infrared dust bubble CS51 and its interaction with the surrounding interstellar medium

A multiwavelength investigation of the southern infrared dust bubble CS51 is presented in this paper. We probe the associated ionized, cold dust, molecular and stellar components. Radio continuum emission mapped at 610 and 1300 MHz, using the Giant Metrewave Radio Telescope, India, reveal the presence of three compact emission components (A, B, and C) apart from large-scale diffuse emission within the bubble interior. Radio spectral index map show the coexistence of thermal and non-thermal emission components. Modified blackbody fits to the thermal dust emission using Herschel PACS and SPIRE data is performed to generate dust temperature and column density maps. We identify five dust clumps associated with CS51 with masses and radius in the range 810 - 4600 M{\sun} and 1.0 - 1.9 pc, respectively. We further construct the column density probability distribution functions of the surrounding cold dust which display the impact of ionization feedback from high-mass stars. The estimated dynamical and fragmentation timescales indicate the possibility of collect and collapse mechanism in play at the bubble border. Molecular line emission from the MALT90 survey is used to understand the nature of two clumps which show signatures of expansion of CS51.
Evaluation of the quality and reliability of internet information on fissure sealants using JAMA benchmark and HONcode seal

Background: The internet is an important tool; however, there are concerns about the quality and reliability of medical information available online. This study aimed to evaluate the quality and reliability of internet information on fissure sealants with different toolkits. Methods: This study was conducted by searching the internet using the Google search engine with questions about fissure sealants. The first thirty websites in search results for each question were evaluated. Videos, duplicate websites, and advertisements were excluded. A total of 270 websites were evaluated by the Journal of American Medical Association (JAMA) Benchmark and Health on the Net Code of Conduct (HONcode) certification. Results: The results revealed that 35.1% of the websites met JAMA authorship criteria, 19.3% met JAMA attribution criteria, 42.1% met JAMA disclosure criteria, and 19.3% of websites met JAMA currency criteria. The websites from the United States and Australian websites showed the highest JAMA authorship criteria scores, respectively. Moreover, 8.8% of websites met HONcode criteria. One information, two government, and two organization websites met the criteria of this certification. None of the private clinic websites met HONcode criteria. Conclusion: This study showed that the quality and the reliability of web-based information on fissure sealants in pediatric patients are generally inadequate. Both physicians and website editors should be careful and attentive when sharing information on the Internet.
A decade’s experience of managing suspected pancreatic adenocarcinoma at a tertiary cancer center

Background We present our experience and established management strategy for endoscopic ultrasonography-guided fine-needle aspiration (EUS-FNA) in diagnosing suspected pancreatic neoplasms at a tertiary referral cancer hospital. Method Relevant data were extracted from our database for patients who underwent EUS-FNA for suspected pancreatic neoplasms at our institution between 2007 and 2016. Results Among the 309 patients, the median age was 67 years and 56% were men. The most common presenting symptoms were abdominal pain (37%) and jaundice (29%). Concordance between radiographic diagnosis and final pathology was 89%. The mean lesion size was 34.9 mm on computed tomography and 31.5 mm on EUS. There were 197 patients (64%) with localized disease, of whom 115 (58%) had resectable lesions, 61 (31%) had borderline resectable, and 21 (11%) had unresectable lesions (mean CA 19-9 levels 1705 U/mL, 2490 U/mL, and 479 U/mL, respectively). A median of 3 FNA passes were performed to establish a pathologic diagnosis. Two patients (1%) had postprocedural adverse events. Median overall survival was 47 months in those who underwent surgery after EUS and 12 months in those who did not (P<0.001). Conclusions A multidisciplinary approach is employed for management of suspected pancreatic neoplasm at our tertiary cancer center. A combination of cross-sectional imaging and EUS-FNA serves as a highly effective duo in establishing a tissue diagnosis and staging with a low adverse event rate. Counterintuitively, CA 19-9 is not necessarily higher with resectable lesions than with unresectable lesions, indicating the limitation of CA 19-9 as a pancreatic tumor marker.
Intelligibility of Known and Unknown Message Sets

The effect of the frequency of occurrence of words upon their intelligibility in noise was examined under two conditions: (1) in unknown message sets where the specific words under test were initially unknown to the listener; and (2) in known message sets where the specific words under test were known to the listener. Substantial effects of word frequency are observed with unknown message sets, but not with known message sets. In known message sets, the prime factor determining intelligibility is the phonemic interconfusability among the words. In unknown message sets, it is suggested that the important determinant of the intelligibility of a word is its frequency of occurrence relative to the frequencies of the words with which it might be confused.
Formation of planar optical waveguides in potassium titanyl phosphate by double implantation of protons

The formation of planar waveguides in potassium titanyl phosphate by H+ ions implantation at low energy is presented and discussed. The energy and dose were (600+550) keV and (1+0.8)×1016 ions cm−2, respectively. The optogeometrical parameters deduced from the optical characterization are the following: −3% for each refractive index variation (nx, ny, and nz) and a guide thickness of 4.3 μm. A good agreement is found between the value given by the top of the nuclear damages profile obtained by transport of ions in matter code and the value given by the index fall position. Losses measured in nonannealed samples were estimated to be less than 5 dB cm−1.
Graviton-Scalar Interaction in the PP-Wave Background

We compute the graviton two scalar oﬀ-shell interaction vertex at tree level in Type IIB superstring theory on the pp-wave background using the light-cone string ﬁeld theory formalism. We then show that the tree level vertex vanishes when all particles are on-shell and conservation of p + and p − are imposed. We reinforce our claim by calculating the same vertex starting from the corresponding SUGRA action expanded around the pp-wave background in the light-cone gauge.
Opportunities to observe solar eclipses by Phobos with the Mars Science Laboratory

We have generated predictions for observing Phobos transits during the period 2012–2014 using the Mars Science Laboratory. We describe how the detections of Phobos eclipses can be used as an alternative procedure to determine the coordinates of the rover. We present a numerical simulation to analyse the sensitivity of the precise observed contact times to the coordinate determination. The numerical results show that after four days of eclipse observations for 1 min each day, within the 25 × 20 km2 landing site ellipse, the position of the lander can be determined to within an ellipse of 40 × 60 m2 for uncertainties of 1 s in eclipse time observations. A 20 × 15 m2 ellipse is estimated if a 0.1-s time precision can be gathered.
Global Regolith Thermophysical Properties of the Moon From the Diviner Lunar Radiometer Experiment

We used infrared data from the Lunar Reconnaissance Orbiter (LRO) Diviner Lunar Radiometer Experiment to globally map thermophysical properties of the Moon's regolith fines layer. Thermal conductivity varies from 7.4 × 10−4 W m−1 K−1 at the surface to 3.4 × 10−3 W m−1 K−1 at depths of ~1 m, given density values of 1,100 kg m−3 at the surface to 1,800 kg m−3 at 1 m depth. On average, the scale height of these profiles is ~7 cm, corresponding to a thermal inertia of 55 ± 2 J m−2 K−1 s−1/2 at 273 K, relevant to the diurnally active near‐surface layer, ~4–7 cm. The temperature dependence of thermal conductivity and heat capacity leads to an ~2 times diurnal variation in thermal inertia at the equator. On global scales, the regolith fines are remarkably uniform, implying rapid homogenization by impact gardening of this layer on timescales <1 Gyr. Regional‐ and local‐scale variations show prominent impact features <1 Gyr old, including higher thermal inertia (> 100 J m−2 K−1 s−1/2) in the interiors and ejecta of Copernican‐aged impact craters and lower thermal inertia (< 50 J m−2 K−1 s−1/2) within the lunar cold spots identified by Bandfield et al. (2014). Observed trends in ejecta thermal inertia provide a potential tool for age dating craters of previously unknown age, complementary to the approach suggested by Ghent et al. (2014). Several anomalous regions are identified in the global 128 pixels per degree maps presented here, including a high‐thermal inertia deposit near the antipode of Tycho crater.
Force-frequency coefficient of singly rotated vibrating quartz crystals

Frequency perturbations in vibrating quartz crystals, caused by externally applied forces, have been investigated for some time. The parameters affecting the force-frequency sensitivity were recently established and evaluated, making possible the derivation of a normalized coefficient Kf. An empirical chart, showing the coefficient Kf for all singly rotated crystals, (yxl) θ, is presented for all directions of force in the azimuth angle ψ. The maximum force-frequency coefficient is found to be |Kf| ≅ 30 × 10-15 (msN=1) for angles θ = +17°, +26.5° and +64°. A crystal cut (yxl) -18.5° shows a constant coefficient Kf = +5.3 × 10-15 (msN-1) for all angles of ψ. Coefficients Kf (ψ) for BT-, Y- and AT- cut crystals are also shown on separate graphs. The force-frequency behavior of every crystal cut in the singly rotated Y-cut group can be determined from the chart. The chart is a useful tool for the design of frequency standards and precise force-sensing elements. More significantly, the chart provides normalized experimental data to form a basis for a theoretical treatment of the force-frequency effect.
Stagnation Flow in Streamer Boundaries

Flow tubes adjacent to closed magnetic field lines on the boundaries of streamers can have spreading factors that change rapidly with height. Numerical models in this thin layer are subject to uncertainties. Here we use an analytic model of magnetically closed and adjacent open regions to compute the spreading factor close to the closed field lines and the flow on the open field lines. We are able to recover the shape of the closed field region, or helmet, and show the evolution of the helmet under slowly increasing temperature. We also show why and when stagnation flow can occur in the vicinity of the cusp at the top of the helmet.
Persistence and unit root in CO 2 emissions: evidence from disaggregated global and regional data

Understanding the properties of CO 2 emissions is crucial in designing and implementing policies in the battle against climate change and global warming. One of the main characteristics of the CO 2 emissions that needs to be examined is the degree of persistence of the emissions. This study examines the degree of persistence in aggregated and disaggregated CO 2 emissions at the global and regional levels. The results from the subsampling conﬁdence intervals show that the CO 2 emissions, regardless of aggregation level, are highly persistent and non-stationary. Therefore, even a transitory shock will have a permanent effect on the emission of CO 2 . The same is true for CO 2 emissions due to cement production and fuel consumption (gas, liquid, and solid). On the other hand, emissions from gas ﬂaring appear to be stationary in most cases. In addition, the results show that emissions in the Middle East exhibit higher degrees of persistence compared to global emissions and emissions in Western Europe.
Event horizons in numerical relativity. II. Analyzing the horizon

We present techniques and methods for analyzing the dynamics of event horizons in numerically constructed spacetimes. There are three classes of analytical tools we have investigated. The first class consists of proper geometrical measures of the horizon which allow us comparison with perturbation theory and powerful global theorems. The second class involves the location and study of horizon generators. The third class includes the induced horizon 2-metric in the generator comoving coordinates and a set of membrane-paradigm like quantities. Applications to several distorted, rotating, and colliding black hole spacetimes are provided as examples of these techniques.
Micromechanics of defects in solids

Preface Numerical simulation of intergranular and transgranular crack propagation in ferroelectric polycrystals Microstructure and stray electric fields at surface cracks in ferroelectrics Double kink mechanisms for discrete dislocations in BCC crystals The expanding spherical inhomogeneity with transformation strain A new model of damage: a moving thick layer approach On configurational forces at boundaries in fracture mechanics HotQC simulation of nanovoid growth under tension in copper Coupled phase transformations and plasticity as a field theory of deformation incompatibility Continuum strain-gradient elasticity from discrete valence force field theory for diamond-like crystals